1,507 research outputs found

    CPA\u27s responsibility in tax practice

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    Our tax system -- Time for reappraisal

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    Transactions between related taxpayers

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    1954 Internal Revenue Code two years later

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    The off-axis channel macroplate

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    High-gain microchannel plates (MCPs) which utilize curvature of the channel to inhibit ion feedback (C-plate MCRs) have demonstrated excellent performance characteristics. However, C-plate MCPs are at present costly to fabricate, and the shearing process used to curve the channels produces a low device yield. Described here is a totally new type of high-gain MCP structure in which each channel has an axially symmetric curvature. Initial tests of proof-of-concept units of these MCPs with 75-micron-diameter channels (macroplates) suggest that their performance characteristics have the potential to be equal to those of a C-plate MCP while the fabrication process is no more complex than that of a conventional straight-channel MCP

    Toggle release

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    A pyrotechnic actuated structural release device 10 which is mechanically two fault tolerant for release. The device 10 comprises a fastener plate 11 and fastener body 12, each attachable to a different one of a pair of structures to be joined. The fastener plate 11 and body 12 are fastenable by a toggle 13 supported at one end on the fastener plate and mounted for universal pivotal movement thereon. At its other end which is received in a central opening in the fastener body 12 and adapted for limited pivotal movement therein the toggle 13 is restrained by three retractable latching pins 61 symmetrically disposed in equiangular spacing about the axis of the toggle 13 and positionable in latching engagement with an end fitting on the toggle. Each pin 61 is individually retractable by combustion of a pyrotechnic charge 77, the expanding gases of which are applied to a pressure receiving face 67 on the latch pin 61 to effect its retraction from the toggle. While retraction of all three pins 62 releases the toggle, the fastener is mechanically two fault tolerant since the failure of any single one or pair of the latch pins to retract results in an asymmetrical loading on the toggle and its pivotal movement to effect a release. An annular bolt 18 is mounted on the fastener plate 11 as a support for the socket mounting 30, 37 of the toggle whereby its selective axial movement provides a means for preloading the toggle

    Dissecting the Red Sequence--II. Star Formation Histories of Early-Type Galaxies Throughout the Fundamental Plane

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    This analysis uses spectra of ~16,000 nearby SDSS quiescent galaxies to track variations in galaxy star formation histories along and perpendicular to the Fundamental Plane (FP). We sort galaxies by their FP properties (sigma, R_e, and I_e) and construct high S/N mean galaxy spectra that span the breadth and thickness of the FP. From these spectra, we determine mean luminosity-weighted ages, [Fe/H], [Mg/H], and [Mg/Fe] based on single stellar population models using the method described in Graves & Schiavon (2008). In agreement with previous work, the star formation histories of early-type galaxies are found to form a two-parameter family. The major trend is that mean age, [Fe/H], [Mg/H], and [Mg/Fe] all increase with sigma. However, no stellar population property shows any dependence on R_e at fixed sigma, suggesting that sigma and not dynamical mass (M_dyn ~ sigma^2 R_e) is the better predictor of past star formation history. In addition to the main trend with sigma, galaxies also show a range of population properties at fixed sigma that are strongly correlated with surface brightness residuals from the FP, such that higher surface brightness galaxies have younger mean ages, higher [Fe/H], higher [Mg/H], and lower [Mg/Fe] than lower-surface brightness galaxies. These latter trends are a major new constraint on star-formation histories.Comment: 23 pages, 14 figures. Accepted to Ap
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