Report on Transfer Tax Restructuring

This report is submitted to the Council of the Section of Taxation, American Bar Association as a proposed response to the request of the Treasury Department for suggestions for reform of the Federal transfer taxes (the estate, gift, and generation-skipping transfer taxes). That request was contained in a letter dated November 19, 1985, from Ronald A. Pearlman, the Assistant Secretary (Tax Policy), to Hugh Calkins, then Section Chair.\u27 After receiving individual comment papers on the subject from members of the Section\u27s Committee on Estate and Gift Taxes, Mr. Calkins, on April 14, 1986, created this Task Force and asked it to prepare a more fundamental response

In Vitro Methane Production from Heifers Offered Four Bermudagrass Cultivars

Though bermudagrass (Cynodon dactylon [L.] Pers.) is one of the predominant warm-season perennial forage supporting the southeastern United States livestock production systems, little is known about its influence on parameters of ruminal metabolism, including carbon loss as methane. With the multitude of cultivars of this grass that have been developed and released, one may question whether the physiological cultivar differences will manifest varying results in digestive efficiency and subsequent methane emissions. Thus, the objective of this study was to evaluate in vitro methane (CH4) production as influenced by four bermudagrass cultivars. Ruminally-fistulated heifers (n = 4) were assigned randomly to one of four bermudagrass cultivars (Coastal [COS], Russell [RUS], Tifton 44 [T44], or Tifton 85 [T85]) for four 30-d in vivo periods in a Latin square design. On d 28 of each period, rumen fluid was collected from each heifer for use in CH4 production evaluation. Samples of each bermudagrass, corresponding to the cultivar fed, were weighed into duplicate 10-mL serum bottles and incubated at 39°C for 0, 2, 4, and 24 h. Following incubation, headspace samples were assayed for CH4 concentrations by gas chromatography. There was an interaction of cultivar and time (P \u3c 0.01). There was no difference among cultivars (P \u3c 0.05) at 0, 2, or 4 h of incubation. After 24 h of incubation, however, CH4 concentrations were greater (P \u3c 0.05) from T44 and T85 (7.7 and 6.2 mmol/L, respectively) than from RUS and COS (3.4 and 3.0 mmol/L, respectively). Results are interpreted to mean that cultivar type has an influence on the potential CH4 production of bermudagrass

Using Geographic Information System (Gis) Doing Cba On New Bus-Route Systems – An Empirical Example Of The City Of Linköping

Institute of Transport and Logistics Studies. Faculty of Economics and Business. The University of Sydne

Commutator Leavitt path algebras

For any field K and directed graph E, we completely describe the elements of the Leavitt path algebra L_K(E) which lie in the commutator subspace [L_K(E),L_K(E)]. We then use this result to classify all Leavitt path algebras L_K(E) that satisfy L_K(E)=[L_K(E),L_K(E)]. We also show that these Leavitt path algebras have the additional (unusual) property that all their Lie ideals are (ring-theoretic) ideals, and construct examples of such rings with various ideal structures.Comment: 24 page

Microbial community functioning during plant litter decomposition

International audienceAbstract Microbial life in soil is fueled by dissolved organic matter (DOM) that leaches from the litter layer. It is well known that decomposer communities adapt to the available litter source, but it remains unclear if they functionally compete or synergistically address different litter types. Therefore, we decomposed beech, oak, pine and grass litter from two geologically distinct sites in a lab-scale decomposition experiment. We performed a correlative network analysis on the results of direct infusion HR-MS DOM analysis and cross-validated functional predictions from 16S rRNA gene amplicon sequencing and with DOM and metaproteomic analyses. Here we show that many functions are redundantly distributed within decomposer communities and that their relative expression is rapidly optimized to address litter-specific properties. However, community changes are likely forced by antagonistic mechanisms as we identified several natural antibiotics in DOM. As a consequence, the decomposer community is specializing towards the litter source and the state of decomposition (community divergence) but showing similar litter metabolomes (metabolome convergence). Our multi-omics-based results highlight that DOM not only fuels microbial life, but it additionally holds meta-metabolomic information on the functioning of ecosystems

The combination of colistin and doripenem is synergistic against Klebsiella pneumoniae at multiple inocula and suppresses colistin resistance in an in vitro pharmacokinetic/pharmacodynamic model

There has been a resurgence of interest in aerosolization of antibiotics for treatment of patients with severe pneumonia caused by multidrug-resistant pathogens. A combination formulation of amikacin-fosfomycin is currently undergoing clinical testing although the exposure-response relationships of these drugs have not been fully characterized. The aim of this study was to describe the individual and combined antibacterial effects of simulated epithelial lining fluid exposures of aerosolized amikacin and fosfomycin against resistant clinical isolates of Pseudomonas aeruginosa (MICs of 16 mg/liter and 64 mg/liter) and Klebsiella pneumoniae (MICs of 2 mg/liter and 64 mg/liter) using a dynamic hollow-fiber infection model over 7 days. Targeted peak concentrations of 300 mg/liter amikacin and/or 1,200 mg/liter fosfomycin as a 12-hourly dosing regimens were used. Quantitative cultures were performed to describe changes in concentrations of the total and resistant bacterial populations. The targeted starting inoculum was 10(8) CFU/ml for both strains. We observed that neither amikacin nor fosfomycin monotherapy was bactericidal against P. aeruginosa while both were associated with rapid amplification of resistant P. aeruginosa strains (about 10(8) to 10(9) CFU/ml within 24 to 48 h). For K. pneumoniae, amikacin but not fosfomycin was bactericidal. When both drugs were combined, a rapid killing was observed for P. aeruginosa and K. pneumoniae (6-log kill within 24 h). Furthermore, the combination of amikacin and fosfomycin effectively suppressed growth of resistant strains of P. aeruginosa and K. pneumoniae In conclusion, the combination of amikacin and fosfomycin was effective at maximizing bacterial killing and suppressing emergence of resistance against these clinical isolates

Being in front is good—but where is in front? Preferences for spatial referencing affect evaluation

Speakers of English frequently associate location in space with valence, as in moving up and down the “social ladder.” If such an association also holds for the sagittal axis, an object “in front of” another object would be evaluated more positively than the one “behind.” Yet how people conceptualize relative locations depends on which frame of reference (FoR) they adopt—and hence on cross‐linguistically diverging preferences. What is conceptualized as “in front” in one variant of the relative FoR (e.g., translation) is “behind” under another variant (reflection), and vice versa. Do such diverging conceptualizations of an object's location also lead to diverging evaluations? In two studies employing an implicit association test, we demonstrate, first, that speakers of German, Chinese, and Japanese indeed evaluate the object “in front of” another object more positively than the one “behind.” Second, and crucially, the reversal of which object is conceptualized as “in front” involves a corresponding reversal of valence, suggesting an impact of linguistically imparted FoR preferences on evaluative processes.publishedVersio