On the Interpretation of the broad-band millimeter-wave flux from Orion

Spectral observations of the core of Orion A at wavelengths around 1.3 mm show a high density of strong, broad emission lines. The combined flux in lines with peak antenna temperatures stronger than 0.2 K accounts for approximately 40 percent of the broad-band millimeter-wave flux from the region. Thus the broad-band flux from Orion A is in large part due to sources other than dust emission

Molecular abundances in OMC-1: The chemical composition of interstellar molecular clouds and the influence of massive star formation

We present here an investigation of the chemical composition of the various regions in the core of the Orion molecular cloud (OMC-1) based on results from the Caltech Owens Valley Radio Observatory (OVRO) millimeter-wave spectral line survey (Sutton et al.; Blake et al.). This survey covered a 55 GHz interval in the 1.3 mm (230 GHz) atmospheric window and contained emission from over 800 resolved spectral features. Of the 29 identified species 14 have a sufficient number of detected transitions to be investigated with an LTE "rotation diagram" technique, in which large numbers of lines are used to estimate both the rotational excitation and the overall abundance. The rotational temperatures and column densities resulting from these fits have then been used to model the emission from those remaining species which either have too few lines or which are too weak to be so analyzed. When different kinematic sources of emission are blended to produce a single feature, Gaussian fits have been used to derive the individual contributions to the total line profile. The uniformly calibrated data in the unique and extensive Caltech spectral line survey lead to accurate estimates of the chemical and physical parameters of the Orion molecular cloud, and place significant constraints on models of interstellar chemistry. A global analysis of the observed abundances shows that the markedly different chemical compositions of the kinematically and spatially distinct Orion subsources may be interpreted in the framework of an evolving, initially quiescent, gas-phase chemistry influenced by the process of massive star formation. The chemical composition of the extended Orion cloud complex is similar to that found in a number of other objects, but the central regions of OMC-1 have had their chemistry selectively altered by the radiation and high-velocity outflow from the young stars embedded deep within the interior of the molecular cloud. Specifically, the extended ridge clouds are inferred to have a low (subsolar) gas-phase oxygen content from the prevalence of reactive carbon-rich species like CN, CCH, and C_3H_2 also found in more truly quiescent objects such as TMC-1. The similar abundances of these and other simple species in clouds like OMC-1, Sgr B2, and TMC-1 lend support to gas-phase ion-molecule models of interstellar chemistry, but grain processes may also play a significant role in maintaining the overall chemical balance in such regions through selective depletion mechanisms and grain mantle processing. In contrast, the chemical compositions of the more turbulent plateau and hot core components of OMC-1 are dominated by high-temperature, shock-induced gas and grain surface neutral-neutral reaction processes. The high silicon/sulfur oxide and water content of the plateau gas is best modeled by fast shock disruption of smaller grain cores to release the more refractory elements followed by a predominantly neutral chemistry in the cooling postshock regions, while a more passive release of grain mantle products driven toward kinetic equilibrium most naturally explains the prominence of fully hydrogenated N-containing species like HCN, NH_3 , CH_3CN, and C_2H_5CN in the hot core. The clumpy nature of the outflow is illustrated by the high-velocity emission observed from easily decomposed molecules such as H_2CO. Areas immediately adjacent to the shocked core in which the cooler, ion-rich gas of the surrounding molecular cloud is mixed with water/oxygen rich gas from the plateau source are proposed to give rise to the enhanced abundances of complex internal rotors such as CH_30H, HCOOCH_3 , and CH_30CH_3 whose line widths are similar to carbon-rich species such as CN and CCH found in the extended ridge, but whose rotational temperatures are somewhat higher and whose spatial extents are much more compact

Efficient large-scale multiplexing of fiber Bragg grating and fiber Fabry-Perot sensors for structural health monitoring applications

Fiber Bragg gratings have been demonstrated as a versatile sensor for structural health monitoring. We present an efficient and cost effective multiplexing method for fiber Bragg grating and fiber Fabry-Perot sensors based on a broadband mode-locked fiber laser source and interferometric interrogation. The broadband, pulsed laser source permits time and wavelength division multiplexing to be employed to achieve very high sensor counts. Interferometric interrogation also permits high strain resolutions over large frequency ranges to be achieved. The proposed system has the capability to interrogate several hundred fiber Bragg gratings or fiber Fabry-Perot sensors on a single fiber, whilst achieving sub-microstrain resolution over bandwidths greater than 100 kHz. Strain resolutions of 30n epsilon/Hz(1/2) and 2 n epsilon/Hz(1/2) are demonstrated with the fiber Bragg grating and fiber Fabry-Perot sensor respectively. The fiber Fabry-Perot sensor provides an increase in the strain resolution over the fiber Bragg grating sensor of greater than a factor of 10. The fiber Bragg gratings are low reflectivity and could be fabricated during the fiber draw process providing a cost effective method for array fabrication. This system would find applications in several health monitoring applications where large sensor counts are necessary, in particular acoustic emission

The rotational emission-line spectrum of Orion A between 247 and 263 GHz

Results are presented from a molecular line survey of the core of the Orion molecular cloud between 247 and 263 GHz. The spectrum contains a total of 243 resolvable lines from 23 different chemical species. When combined with the earlier survey of Orion from 215 to 247 GHz by Sutton et al. (1985), the complete data set includes over 780 emission features from 29 distinct molecules. Of the 23 molecules detected in this survey, only NO, CCH, and HCO^+ were not identified in the lower frequency data. As a result of the supporting laboratory spectroscopy performed to supplement existing millimeter-wave spectral line catalogs, only 33 of the more than 780 lines remain unidentified, of which 16 occur in the upper frequency band. A significant chance remains that a number of these unidentified lines are due to transitions between states of either isotopically substituted or highly excited abundant and complex molecules such as CH_3OH, CH_3OCH_3, and HCOOCH_3, whose rotational spectra are poorly known at present. The very small percentage and weak strength of the unidentified lines implies that the dominant chemical constituents visible at millimeter wavelengths have been identified in the Orion molecular cloud

Excitation of methyl cyanide in the hot core of Orion

The excitation of CH_3CN in the hot core of Orion is examined using high-sensitivity observational data at 1.3 mm. Observed line fluxes are analyzed by means of multilevel statistical equilibrium (SE) calculations which incorporate current theoretical values of the collisional excitation rates. The analysis is applied to both optically thin models of the hot core region and models with significant optical depths. Trapping is found to play a critical role in the excitation of CH_3CN. An optically thin analysis yields a kinetic temperature of 275 K and a cloud density of 2 x 10^6 cm^(-3). Unequal column densities are deduced in this case for the two symmetry species: N_A = 1.4 x 10^(14) cm^(-2) and N_E = 2.0 x 10^(14) cm^(-2). The deduced cloud density and temperature are lowered to 1.5 x 10^6 cm^(-3) and 240 K. The model with trapping is favored because of the agreement with measured sizes of the hot core source and the more plausible N_A/N_E ratio. Analysis of radiative excitation in the hot core indicates it is unlikely to significantly affect the ground vibrational state populations of CH_3CN. It most likely is significant for excitation of the V_8 band

Des coloriages de pavages super et superbes

II existe une vaste littérature sur le sujet des groupes de couleurs et des coloriages des motifs dans le plan [2, chapitre 8], [6], [8]. II est toutefois étrange qu’aucun de ces travaux ne semble porter directement sur les problèmes du coloriage des pavages comme tel. Plus particulièrernent, bien que les groupes de couleurs soient souvent présentés comme des groupes de symétrie de couleurs des pavages, un examen approfondi révélera que ce ne sont que les motifs des pavés du pavage qui sont considérés; d’autres propriétés essentielles d’un pavage tel que son type topologique et I’adjacence de certaines paires de pavés sont ignorées. Si, par contre, on en tient compte, plusieurs problèmes intéressants (et complexes) se présentent. Le but de cet article est d’aborder quelques-uns de ces problèmes. On s’intéressera plus particulièrement à ce qu’on appelle les super coloriages de pavages isoédriques. (On expliquera ci-dessous les termes essentiels.) Au-delà de I’intérêt mathématique, les super coloriages sont très attrayants d’un point devue esthétique et, à ce titre, ils ont été utilisés par des artistes comme M.C. Escher. En fait dans I’ensemble des collections publiées d’oeuvres d’Escher, tous les coloriages de pavages isoédriques sont super. (On peut consulter, par exemple, [ 1 , Planches E2-E23, E32-E31, E36-E51, E55, E62-E66, E70, E73-E79, E86, E88-E92, E94-E98, E l 02-E109, E116-E119, E124, E127, E128].) Ce fait fut à I’origine du présent article, il est la suite d’une présentation de I’auteur au Escher Symposium de Rome en mars 1985 (un rapport en a été donné dans les Comptes-rendus de cette rencontre [7]). Toutefois, dans I’intérêt du lecteur, on répétera ici la terminologie jugée essentielle et cette présentation sera auto-suffisante. L’auteurtient à exprimer sa reconnaissance à Marjorie Senechal et à Tom Wieting pour hi avoir suggéré les corrections à [6], et, plus particulièrement a Branko Grünbaum pour nos discussions utiles et les commentaires qu’il porta sur les versions préliminaires de cet article, commentaires qui menèrent à plusieurs améliorations.There exists an extensive literature concerning colour groups and the related colourings of the motifs of a plane pattern [2, Chapter 81, [6], [8]. It is strange that none of this work seems to refer directly to the problems of colouring tilings as such. To be more specific, though colour groups are often displayed as the colour symmetry groups of tilings, careful examination will show that it is only the patterns of the tiles in the tilings which are under consideration; other essential properties of a tiling such as its topological type, and the adjacencies of certain pairs of tiles, are ignored. If the latter are taken into account, several interesting (and difficult) problems emerge. It is the purpose of the present paper to consider some of these. In particular, we shall be concerned with what are called super colourings of isohedral tilings. (These words and other essential terminology, will be explained shortly.) Besides being mathematically interesting, super colourings are very attractive from an aesthetic point of view, and have been used by artists such as M.C. Escher. In fact, in the published collections of Escher’s works, all his colourings of isohedral tilings are super. (See, for example, [ l , Plates E2-E23, E32-E31, E36-E51, E55, E62-E66, E70, E73-E79, E86, E88-E92, E94-E98, E102-E109, E l 16-El 19, E 124, E 127, E 1281.) This fact motivated the present paper, which isasequel to the talkgiven bythe authoratthe ExherSymposium in Rome in March 1985, and reported in the Proceedings of that meeting [7]. However, for the convenience of the reader, essential terminology will be repeated here and the presentation will be self-contained. The author wishes to express his gratitude to Marjorie Senechal and Tom Wieting for supplying him with corrections to [6], and, more especially to Branko Grunbaum for helpful discussions and for his comments on preliminary versions of this paper which led to many improvements.Peer Reviewe

Spin correlations and velocity-scaling in color-octet NRQCD matrix elements

We compute spin-dependent decay matrix elements for S-wave charmonium and bottomonium in lattice nonrelativistic quantum chromodynamics (NRQCD). Particular emphasis is placed upon the color-octet matrix elements, since the corresponding production matrix elements are expected to appear in the dominant contributions to the production cross sections at large transverse momenta. We use three slightly different versions of the heavy-quark lattice Green's functions in order to minimize the contributions that scale as powers of the ultraviolet cutoff. The lattice matrix elements that we calculate obey the hierarchy that is suggested by the velocity-scaling rules of NRQCD.Comment: 25 pages, 2 figures, 2 tables, further discussion of effective lattice cutoffs and uncertainties, additional minor revisions, version to be published in Phys. Rev.

\u3cem\u3eWells Fargo & Co. v. U.S.\u3c/em\u3e: A Potential Beginning of The End of The Objective Reasonable Basis Tax Penalty Defense

The Internal Revenue Code (“IRC”) § 6662(a) permits the IRS to impose a twenty-percent (20%) accuracy-related penalty to an underpayment of tax, and there are several different defenses to this penalty depending on the facts of the case and the reason for the penalty.3 One of the most common accuracy-related penalties is the negligence penalty.4 Although there are multiple different reasons for the application of an accuracy-related penalty, only one penalty may be applied for each understatement.5 If a taxpayer faces the negligence penalty, one common defense is that the taxpayer’s return position has a reasonable basis under the relevant authorities.6 Until recently, most courts simply proceeded through a discussion on whether the authorities supported the taxpayer’s return position, and did not even reach whether the taxpayer actually relied on relevant authorities when forming a return position.7 However, over the past few years, several courts have begun to require a subjective actual reliance component to the reasonable basis standard, in addition to the other requirements described under the regulations. This article explores these concepts more in detail in six parts. Part II introduces the statutory reasonable basis defense, reviewing the applicable regulations9 and the circumstances when the negligence penalty is applied.10 Next, Part III introduces prior case law analyzing the reasonable basis defense, ranging from cases applying a more objective reasonable basis defense, and several courts applying a subjective11 component to the reasonable basis defense. Until recently, many courts did not examine whether a taxpayer actually relied on the authorities listed to support its position, but instead looked to if the taxpayer’s return position was objectively supported by the relevant authorities. Part IV examines Wells Fargo & Co. v. United States in detail including the facts of the case, the holding on the tax in which the court struck down Wells Fargo’s STARS transaction12, and the court’s reasoning that actual reliance is required as part of the reasonable basis defense.13 The court looked at the broader statutory and case law framework, as well as the definition of “base,” and determined the reasonable basis standard also required a subjective actual reliance component.14 Further, the court determined that a part of the STARS transaction did not have any purpose other than tax savings.15 Part V examines how other courts may view this holding going forward and discusses how the majority incorrectly concluded that under the reasonable basis defense a taxpayer’s return position must not only be supported by one or more relevevant authorities, but the taxpayer must also rely on those authorities when contemplating tax decisions.16 In circuits requiring an actual reliance on one or more relevant authorities, taxpayers must document or be able to show that they actually relied on the authorities cited in support of their case, and the return position cannot be a position taken after the return is filed to support the return position. Lastly, Part VI provides an overview of the conclusions reached in this article

Ground Zero: The IRS Attack on Syndicated Conservation Easements

On June 25, 2020, the Internal Revenue Service (“IRS”) announced a settlement initiative (“SI”) to certain taxpayers with pending docketed cases involving syndicated conservation easement (“SCE”) transactions. The SI is the current culmination of a long series of attacks by the IRS against SCE transactions. The IRS has recently found success in the Tax Court against SCEs, but the agency’s overall legal position may be overstated. It is possible that the recent SI is merely an attempt to capitalize on leverage while the IRS has it. Regardless, the current state of the law surrounding SCEs is murky at best. Whether a taxpayer is contemplating the settlement offer, is currently involved in an unaudited SCE transaction, or is considering involvement in an SCE transaction in the future, the road ahead is foggy and potentially treacherous. This Article attempts to shed light on the obstacles that face SCE transactions. This Article: (1) provides an overview of SCE transactions and the main attacks against them; (2) analyzes each of the IRS’s main attacks and the relevant issues that arise; (3) illustrates the relevant pro-taxpayer and anti-taxpayer cases on each issue; (4) discusses the subsequent considerations that taxpayers need to take into account and the future outlook of SCE; and (5) concludes with a summary of the Article’s findings