1,848 research outputs found
FAMILY PARTNERSHIPS UNDER THE INCOME TAX
The usual type of family partnership has the taxpayer operating or organizing a business, and giving or selling a portion of that business to his wife or children. The aim of the taxpayer is to divide his income among members of the family group. The profits are thus taxed to two or more individuals, rather than to the taxpayer alone. Recognition of these family partnerships for federal income tax purposes is just one aspect of the family income problem
5ā² and 3ā² ends of chloroplast transcripts can both be stabilised by protein ācaps': a new model for polycistronic RNA maturation
International audienc
Stability of Quasicrystals Composed of Soft Isotropic Particles
Quasicrystals whose building blocks are of mesoscopic rather than atomic
scale have recently been discovered in several soft-matter systems. Contrary to
metallurgic quasicrystals whose source of stability remains a question of great
debate to this day, we argue that the stability of certain soft-matter
quasicrystals can be directly explained by examining a coarse-grained free
energy for a system of soft isotropic particles. We show, both theoretically
and numerically, that the stability can be attributed to the existence of two
natural length scales in the pair potential, combined with effective three-body
interactions arising from entropy. Our newly gained understanding of the
stability of soft quasicrystals allows us to point at their region of stability
in the phase diagram, and thereby may help control the self-assembly of
quasicrystals and a variety of other desired structures in future experimental
realizations.Comment: Revised abstract, more detailed explanations, and better images of
the numerical minimization of the free energ
Design of A Flexible, High-volume Direct Flue Gas-to-Algae Conversion Process for Value-added Bioproducts
Carbon conversion processes (where carbon dioxide is not only captured and stored, but converted to commercially-valuable products) have high barriers to sustained and large-scale commercial viability. Mass algae production as a means to carbon emissions reductions is considered to have great commercial potential, but the viability of deployment is going to rely on technological leaps supported by strong public and private investment. Presented in this Design Report is a novel pilot-scale microalgae cultivation system that successfully converts over 50% of the carbon dioxide (CO2) present in a stream of flue gas from a coal-red power plant flue gas into valuable biomass. The process operates at a carbon dioxide input rate of 200 kilograms per day from a 10% carbon dioxide by volume flue gas stream. A 9-15% Return on Investment over a 4-5 year period is reported. The project met a set of highly ambitious carbon conversion goals, and contributes to a positive outlook for the future of algae production for sustainable carbon emissions reduction and value-added product creation.
This presented design should encourage investment into pilot-scale and demonstration facilities in a move towards large-scale operation. The presented process can be used to convert high volumes of CO2 to valuable biomass that can be sold for many applications ranging from feed to nutraceuticals to biofuels. The innovative Hybrid Petal Reactor design incorporates a central gas exchange column with a horizontal tubular photobioreactor system that harnesses sunlight during the day, and an internally- illuminated nighttime tank that involves innovative use of optics. The outdoor system was designed to scale with a series of tubes that branch out like petals from the central gas exchange column. The tube design is optimized for high productivity and low costs. An emphasis was placed on designing a process highly considerate of biological constraints. The presented final design offers great flexibility and opportunity for scale-up
Somatically heritable switches in the DNA modification of Mu transposable elements monitored with a suppressible mutant in maize
Many transposable elements in maize alternate between active and inactive phases associated with the modification of their DNA. Elements in an inactive phase lose their ability to transpose, their ability to excise from reporter alleles and, in some cases, their ability to enhance or suppress mutant phenotypes caused by their insertion. The maize mutant hcf106 is a recessive pale green seedling lethal caused by the insertion of the transposable element Mu1. We show that the hcf106 mutant phenotype is suppressed in lines that have lost Mu activity. That is, homozygous hcf106 seedlings are dark green and viable when transposable elements belonging to the Robertson's Mutator family are modified in their terminal inverted repeats, a diagnostic feature of inactive lines. This property of the mutant phenotype has been used to follow clonal leaf sectors containing modified Mu elements that arise from single somatic cells during plant development. The distribution of these sectors indicates that epigenetic switches involving Mu DNA modification occur progressively as the meristem ages
Nowhere to Run; Nowhere to Hide: The Reality of Being a Law Library Director in Times of Great Opportunity and Significant Challenges
This is an edited version of remarks presented at \u27Nowhere to Run, Nowhere to Hide\u27: The Reality of Being a Law Library Director in Times of Great Opportunity and Significant Challenges, January 5, 2015, at the Association of American Law Schools Annual Meeting, Washington, D.C
Driven transverse shear waves in a strongly coupled dusty plasma
The linear dispersion properties of transverse shear waves in a strongly
coupled dusty plasma are experimentally studied by exciting them in a
controlled manner with a variable frequency external source. The dusty plasma
is maintained in the strongly coupled fluid regime with (1 < Gamma << Gamma_c)
where Gamma is the Coulomb coupling parameter and Gamma_c is the
crystallization limit. A dispersion relation for the transverse waves is
experimentally obtained over a frequency range of 0.1 Hz to 2 Hz and found to
show good agreement with viscoelastic theoretical results.Comment: The manuscripts contains five pages and 6 figure
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