12,828 research outputs found
Assessing Pauling's Wide-Ranging Life
Book Review of ‘Linus Pauling in his own words’ edited by Barbara Marinacci, Simon & Schuster,1995,
"Linus Pauling: A Life in Science and Politics," by Ted Goertzel and Ben Goertzel, Basic Books, 1995,
"Force of Nature: The Life of Linus Pauling," by Thomas Hager, Simon & Schuster, 1995
Charles Robert (Bob) Schuster: 1930–2011
Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/86951/1/j.1360-0443.2011.03480.x.pd
A Poem
This is an excerpt from Gardner\u27s 1969 book Never Make Fun Of A Turtle, My Son (Simon and Schuster, illustrated by John Alcorn)
Tax Impact of a Transfer of a Bad Debt Reserve to a Controlled Corporation: An Analysis of Schuster v. Commissioner
Max Schuster operated a wholesale business in semi-precious stones in the form of a sole proprietorship. He employed the accrual method of accounting for items of income and expense, and utilized the reserve method of accounting for bad debts for federal income tax purposes. On October 31, 1961, Schuster transferred the assets of his business, including its accounts receivable, to a corporation in a transaction which qualified as a tax-free exchange under section 351 of the Internal Revenue code of 1954. The Commissioner of Internal Revenue disallowed a deduction of 4,052.29 balance which remained in the bad debt reserve to gross income. In a decision reviewed by the court, with two dissenting opinions, the Tax Court held for the Commissioner: Proper accounting principles require the restoration of a reserve for bad debts to income when events render the reserve no longer necessary. Schuster v. Commissioner, 50 T.C. 98 (1968)
A Poem
This is an excerpt from Gardner\u27s 1969 book Never Make Fun Of A Turtle, My Son (Simon and Schuster, illustrated by John Alcorn)
Upper Limits to Magnetic Fields in the Outskirts of Galaxies
Based on CO(2-1) public data, we study the monoxide oxygen gas excitation
conditions and the magnetic field strength of four spiral galaxies. For the
galaxy outskirts, we found kinetic temperatures in the range of
35--38 K, CO column densities --
cm, and H masses -- M.
An H density cm is suitable to explain the 2
upper limits of the CO(2-1) line intensity. We constrain the magnetic field
strength for our sample of spiral galaxies and their outskirts by using their
masses and H densities to evaluate a simplified magneto-hydrodynamic
equation. Our estimations provide values for the magnetic field strength on the
order of 6--31 {\upmuG}
Vortex phase transformations probed by the local ac response of Bi_{2}Sr_{2}CaCu_{2}O_{8+\delta} single crystals with various doping
The linear ac response of the vortex system is measured locally in Bi-2212
single crystals at various doping, using a miniature two-coil mutual-inductance
technique. It was found that a step-like change in the local ac response takes
place exactly at the first-order transition (FOT) temperature T_{FOT}(H)
determined by a global dc magnetization measurement. The T_{FOT}(H) line in the
H-T phase diagram becomes steeper with increasing doping. In the higher-field
region where the FOT is not observed, the local ac response still shows a
broadened but distinct feature, which can be interpreted to mark the growth of
a short-range order in the vortex system.Comment: 4 pages, including 5 eps figure
Antenna beam-shaping apparatus Patent
Device for improving efficiency of parabolic horn antenna system for linearly polarized signal
Like Disney For Adults: Life In Freedom Village
With an increasingly aging population, American society needs to more effectively address living options for the aging population in the present and future. Older adults have unique needs due to their age, physical and mental condition, varying needs for medical and health care and assistance with their daily activities. Freedom Village is an example of a very successful continuing care retirement community (CCRC) in Holland, Michigan. Using a case study approach and structured questions to ask two residents of Freedom Village, her aunt and uncle, over a period of several months, the author learned that they have lived very happily at Freedom Village since 2009. The community provides them and other residents with a safe environment; high quality medical care options that are flexible enough to change as their needs change; opportunities for social contact with both their peers and with younger people; and caregivers who are trained in and understand the unique needs of an older population. One disadvantage of Freedom Village, however, is its steep cost, both to buy in and to pay the monthly maintenance fees. The author concludes that care for older adults should be the responsibility of both their families and the state/federal governments, through policies and legislation that encourage family members to care for their older parents. This will ensure that livable communities such as Freedom Village will be as accessible to older adults with limited resources as they are to those with more extensive means
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