Dip-coating of suspensions

Withdrawing a plate from a suspension leads to the entrainment of a coating layer of fluid and particles on the solid surface. In this article, we study the Landau-Levich problem in the case of a suspension of non-Brownian particles at moderate volume fraction $10\% < \phi < 41\%$. We observe different regimes depending on the withdrawal velocity $U$, the volume fraction of the suspension $\phi$, and the diameter of the particles $2\,a$. Our results exhibit three coating regimes. (i) At small enough capillary number $Ca$, no particles are entrained, and only a liquid film coats the plate. (ii) At large capillary number, we observe that the thickness of the entrained film of suspension is captured by the Landau-Levich law using the effective viscosity of the suspension $\eta(\phi)$. (iii) At intermediate capillary numbers, the situation becomes more complicated with a heterogeneous coating on the substrate. We rationalize our experimental findings by providing the domain of existence of these three regimes as a function of the fluid and particles properties

Reforming the Gift Tax and Making It Enforceable

Historically, the gift tax has performed the admirable role of safeguarding the integrities of both the estate and income taxes. Due to taxpayers’ abilities to narrow the gift tax base and ignore their filing obligations, however, fulfillment of its historical role is now in jeopardy. This analysis details how taxpayers circumvent their gift tax obligations and then sets forth reforms that Congress can readily institute to curb taxpayers’ transgressions. Institution of these recommendations would enable the gift tax to continue to fulfill its historic functions

Estimating maximum global land surface wind power extractability and associated climatic consequences

The availability of wind power for renewable energy extraction is ultimately limited by how much kinetic energy is generated by natural processes within the Earth system and by fundamental limits of how much of the wind power can be extracted. Here we use these considerations to provide a maximum estimate of wind power availability over land. We use several different methods. First, we outline the processes associated with wind power generation and extraction with a simple power transfer hierarchy based on the assumption that available wind power will not geographically vary with increased extraction for an estimate of 68TW. Second, we set up a simple momentum balance model to estimate maximum extractability which we then apply to reanalysis climate data, yielding an estimate of 21TW. Third, we perform general circulation model simulations in which we extract different amounts of momentum from the atmospheric boundary layer to obtain a maximum estimate of how much power can be extracted, yielding 18–34TW. These three methods consistently yield maximum estimates in the range of 18–68TW and are notably less than recent estimates that claim abundant wind power availability. Furthermore, we show with the general circulation model simulations that some climatic effects at maximum wind power extraction are similar in magnitude to those associated with a doubling of atmospheric CO2. We conclude that in order to understand fundamental limits to renewable energy resources, as well as the impacts of their utilization, it is imperative to use a “topdown” thermodynamic Earth system perspective, rather than the more common “bottom-up” engineering approach

Incremental Cost Estimates for the Patient-Centered Medical Home

Based on data from thirty-five primary care practices, analyzes the costs associated with the medical home model, in which primary care practices also provide care coordination, patient education, and related services. Considers implications

Asset Preservation and the Evolving Role of Trusts in the Twenty-First Century

For the vast majority of the twentieth century, trusts served two pivotal roles. The first was as a vehicle to help mitigate federal and state estate tax burdens, the rates of which could be quite significant. The second was to assist in asset preservation, safeguarding trust beneficiaries from their profligacy, former spouses, creditors, and the like. At the start of the twenty-first century, Congress passed legislation that curtailed the impact of the federal estate tax, and many state legislatures have followed suit, either eliminating or significantly reducing their estate taxes. As a result of these legislative changes, trust instrument reliance to mitigate transfer tax burdens is no longer a commonplace objective. Instead, the role of trusts has shifted entirely toward asset preservation, buoyed by state legislative reforms that facilitate fulfillment of this role. However, state legislative reform measures that are designed to strengthen the asset preservation element of trusts are replete with problems. In particular, they drain government coffers as they pit states against one another and the federal government; furthermore, insofar as they promote an aristocracy-like environment (where wealth cascades down from one generation to the next), they thwart economic mobility, an essential component of our nation’s financial fabric. Using three specific examples of states’ aggressive efforts to attract trust formation within their borders, this analysis demonstrates the shortcomings associated with the evolving role of trusts in asset preservation and its corrosive effects. Because too much is at stake for this role to be left unchecked, this analysis recommends several viable reforms

Asset Preservation and the Evolving Role of Trusts in the Twenty-First Century

For the vast majority of the twentieth century, trusts served two pivotal roles. The first was as a vehicle to help mitigate federal and state estate tax burdens, the rates of which could be quite significant. The second was to assist in asset preservation, safeguarding trust beneficiaries from their profligacy, former spouses, creditors, and the like. At the start of the twenty-first century, Congress passed legislation that curtailed the impact of the federal estate tax, and many state legislatures have followed suit, either eliminating or significantly reducing their estate taxes. As a result of these legislative changes, trust instrument reliance to mitigate transfer tax burdens is no longer a commonplace objective. Instead, the role of trusts has shifted entirely toward asset preservation, buoyed by state legislative reforms that facilitate fulfillment of this role. However, state legislative reform measures that are designed to strengthen the asset preservation element of trusts are replete with problems. In particular, they drain government coffers as they pit states against one another and the federal government; furthermore, insofar as they promote an aristocracy-like environment (where wealth cascades down from one generation to the next), they thwart economic mobility, an essential component of our nation’s financial fabric. Using three specific examples of states’ aggressive efforts to attract trust formation within their borders, this analysis demonstrates the shortcomings associated with the evolving role of trusts in asset preservation and its corrosive effects. Because too much is at stake for this role to be left unchecked, this analysis recommends several viable reforms