21,550 research outputs found

    Radio Continuum Study of Supernova Remnants in the Large Magellanic Cloud - SNR J0519-6926

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    We present the results of new high resolution ATCA observations of SNR J0519-6926. We found that this SNR exhibits a typical "horseshoe" appearance with alpha = -0.55 +- 0.08 and D=28+-1 pc. No polarization (or magnetic fields) are detected to a level of 1%. This is probably due to a relatively poor sampling of the uv plane caused be observing in "snap-shot" mode.Comment: 6 pages 4 figures, to be published in Serbian Astronomical Journa

    Teaching with Feminist Judgments: A Global Conversation

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    This conversational-style essay is an exchange among fourteen professors-representing thirteen universities across five countries-with experience teaching with feminist judgments. Feminist judgments are \u27shadow\u27 court decisions rewritten from a feminist perspective, using only the precedent in effect and the facts known at the time of the original decision. Scholars in Canada, England, the U.S., Australia, New Zealand, Scotland, Ireland, India, and Mexico have published (or are currently producing) written collections of feminist judgments that demonstrate how feminist perspectives could have changed the legal reasoning or outcome (or both) in important legal cases. This essay begins to explore the vast pedagogical potential of feminist judgments. The contributors to this conversation describe how they use feminist judgments in the classroom; how students have responded to the judgments; how the professors achieve specific learning objectives through teaching with feminist judgments; and how working with feminist judgments-whether studying them, writing them, or both-can help students excavate the multiple social, political, economic, and even personal factors that influence the development of legal rules, structures, and institutions. The primary takeaway of the essay is that feminist judgments are a uniquely enriching pedagogical tool that can broaden the learning experience. Feminist judgments invite future lawyers, and indeed any reader, to re-imagine what the law is, what the law can be, and how to make the law more responsive to the needs of all people

    The Inequity In The Current Tax System: Does The Alternative Minimum Tax Create Additional Problems In The System?

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    Historically, the Alternative Minimum Tax was enacted to correct the inadequacies and deficiencies in the IRS tax code.  Today it creates unfairness.  The AMT is complex and has been recognized as the most serious problem faced by taxpayers.  Could this be a consequence of bi-partisan neglect?  The amount of AMT victims may double in 2006 as tax cut solutions expire.  AMT will become the de-facto tax liability for the middle income taxpayer.  AMT was not instituted for revenue generating purposes, but rather as a symbolic gesture denoting fairness.  Unfortunately, it has created a social injustice for the working middle class.&nbsp

    Ethnic parity in labour market outcomes for benefit claimants

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    A significant gap exists in the UK between the employment rate for Ethnic Minorities and that for Whites. From a policy perspective, it is important to know whether this gap is due to differences in the characteristics of White and Ethnic Minority groups (which reduce the employability of Ethnic Minority groups relative to Whites) or whether it results from some form of discriminatory behaviour in the labour market. In this paper, we use administrative data to estimate ethnic differences in employment and benefit receipt amongst individuals who began claiming a Jobcentre Plus benefit in 2003. In contrast to much of the previous UK literature, we use a number of different quantitative techniques to estimate this gap, and show that in a lot of cases the estimates obtained are very sensitive to the techniques used. We argue that for the questions we are interested in and the data we have, propensity score matching methods are the most robust approach to estimating ethnic parity. We compare this preferred approach with estimates derived using alternative approaches commonly used in the literature (generally regression-based techniques) to determine the extent to which more straightforward methods are able to replicate those produced by matching. In many cases, it turns out not to be possible to calculate satisfactory quantitative estimates even with matching techniques: the characteristics of Whites and Ethnic Minorities are simply too different before the Jobcentre Plus intervention to reliably estimate the parameters of interest. Moreover, for a number of the groups, results seem to be very sensitive to the methodology used. This calls into question previous results based on simple regression techniques, which are likely to hide the fact that observationally different ethnic groups are de facto being compared on the basis of parametric extrapolations. Two groups for which it was possible to calculate reasonably reliable results are incapacity benefit (IB) and income support (IS). For these groups we find that large and significant raw penalties almost always disappear once we appropriately control for pre-inflow background and labour market characteristics. There is also a good degree of consistency across methodologies

    Reference manual for the Langley Research Center flight simulation computing system

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    The researchers at the Langley Research Center Flight Simulation Computing System are provided with an advanced real-time digital simulation capability. This capability is controlled at the user interface level by the Real Time Simulation Supervisor. The Supervisor is a group of subprograms loaded with a simulation application program. The Supervisor provides the interface between the application program and the operating system, and coordinates input and output to and from the simulation hardware. The Supervisor also performs various utility functions as required by a simulation application program

    Radio-Continuum Observations Of Small, Radially Polarised Supernova Remnant J0519-6902 In The Large Magellanic Cloud

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    We report on new Australian Telescope Compact Array (ATCA) observations of SNR J0519-6902. The Supernova Remnant (SNR) is small in size (~8 pc) and exhibits a typical SNR spectrum of alpha = -0.53 +- 0.07, with steeper spectral indices found towards the northern limb of the remnant. SNR J0519-6902 contains a low level of radially orientated polarisation at wavelengths of 3 & 6 cm, which is characteristic of younger SNRs. A fairly strong magnetic field was estimated of ~171 microG. The remnant appears to be the result of a typical Type Ia supernovae, sharing many properties as another small and young Type Ia LMC SNR, J0509-6731.Comment: 10 pages 7 figures, submitted to Serbian Astronomical Journa

    The Strongest 100 Point Radio Sources in the LMC at 1.4 GHz

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    We present the 100 strongest 1.4 GHz point sources from a new mosaic image in the direction of the Large Magellanic Cloud (LMC). The observations making up the mosaic were made over a ten year period and were combined with Parkes single dish data at 1.4 GHz to complete the image for short spacing. An initial list of co-identifications within 10" at 0.843, 4.8 and 8.6 GHz consisted of 2682 sources. Elimination of extended objects and artifact noise allowed the creation of a refined list containing 1988 point sources. Most of these are presumed to be background objects seen through the LMC; a small portion may represent compact H II regions, young SNRs and radio planetary nebulae. For the 1988 point sources we find a preliminary average spectral index of -0.53 and present a 1.4 GHz image showing source location in the direction of the LMC.Comment: 8 pages, 2 figure

    Heat sterilizable and impact resistant Ni-Cd battery development Quarterly report, 1 Apr. - 30 Jun. 1969

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    Electrochemistry, battery engineering, and impact tests of heat sterilizable nickel cadmium cell

    How did a Previously Unscrupulous Tactic Become a Popular Corporate Strategy?….. Time to Discuss the Impact of an Excise Tax on Treasury Stock

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    The problematic history of stock buybacks, known more familiarly as Treasury Stock acquisitions, has at times been described as unscrupulous transactions resulting in stock manipulation tactics engaged in by corporate America (Kotter, 1952). However, when the Securities and Exchange Commission (SEC) passed rule 10b-18, the definition of share buybacks changed from problematic manipulative strategies to brilliant corporate maneuvers (SEC Act 1934.). The SEC’s enactment of Rule 10b-18 opened Pandora’s Box for corporations to engage in unfettered access of their own issued stock shares. The 10b-18 SEC Rule provided a pathway for corporations to buyback their own previously sold stock shares within an accepted legal framework. Unfortunately, the SEC Rule 10b-18 has been viewed as sanctioning the use of corporate funds for valueless purchases depleting the liquidity of the corporate balance sheet. But should these transactions, be subject to tax as a means to rectify the problematic buyback mania

    A Matter of Equity- The Taxation of Private Equity General Partners “Carried Interest”

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    The carried interest tax loophole has helped private equity to become one of the most lucrative sectors of the financial Industry. As private equity general partners are taxed at long term capital gains rates on partnership profits allocated to a carried interest, while the same amount of compensation structured as salary would be taxed at ordinary income rates. Thus, General Partners pay a top tax rate of 20% on their carried interest instead of the 37% they would pay if the compensation were structured as salary, which many economists and tax experts believe it actually is
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