Statement of Arthur S. Hoffman, Chairman of the Federal Taxation Executive Committee, Hearing on H.R. 1864, A Bill to Simplify the Nondiscrimination Rules Applicable to Employee Benefit Plans Under Section 89 of the Internal Revenue Code

https://egrove.olemiss.edu/aicpa_guides/1991/thumbnail.jp

Synthesis of the elements in stars: forty years of progress

Forty years ago Burbidge, Burbidge, Fowler, and Hoyle combined what we would now call fragmentary evidence from nuclear physics, stellar evolution and the abundances of elements and isotopes in the solar system as well as a few stars into a synthesis of remarkable ingenuity. Their review provided a foundation for forty years of research in all of the aspects of low energy nuclear experiments and theory, stellar modeling over a wide range of mass and composition, and abundance studies of many hundreds of stars, many of which have shown distinct evidence of the processes suggested by B2FH. In this review we summarize progress in each of these fields with emphasis on the most recent developments

Wigner Functions and Separability for Finite Systems

A discussion of discrete Wigner functions in phase space related to mutually unbiased bases is presented. This approach requires mathematical assumptions which limits it to systems with density matrices defined on complex Hilbert spaces of dimension p^n where p is a prime number. With this limitation it is possible to define a phase space and Wigner functions in close analogy to the continuous case. That is, we use a phase space that is a direct sum of n two-dimensional vector spaces each containing p^2 points. This is in contrast to the more usual choice of a two-dimensional phase space containing p^(2n) points. A useful aspect of this approach is that we can relate complete separability of density matrices and their Wigner functions in a natural way. We discuss this in detail for bipartite systems and present the generalization to arbitrary numbers of subsystems when p is odd. Special attention is required for two qubits (p=2) and our technique fails to establish the separability property for more than two qubits.Comment: Some misprints have been corrected and a proof of the separability of the A matrices has been adde

Application of GFAT as a Novel Selection Marker to Mediate Gene Expression

The enzyme glutamine: fructose-6-phosphate aminotransferase (GFAT), also known as glucosamine synthase (GlmS), catalyzes the formation of glucosamine-6-phosphate from fructose-6-phosphate and is the first and rate-limiting enzyme of the hexosamine biosynthetic pathway. For the first time, the GFAT gene was proven to possess a function as an effective selection marker for genetically modified (GM) microorganisms. This was shown by construction and analysis of two GFAT deficient strains, E. coli ΔglmS and S. pombe Δgfa1, and the ability of the GFAT encoding gene to mediate plasmid selection. The gfa1 gene of the fission yeast Schizosaccharomyces pombe was deleted by KanMX6-mediated gene disruption and the Cre-loxP marker removal system, and the glmS gene of Escherichia coli was deleted by using λ-Red mediated recombinase system. Both E. coli ΔglmS and S. pombe Δgfa1 could not grow normally in the media without addition of glucosamine. However, the deficiency was complemented by transforming the plasmids that expressed GFAT genes. The xylanase encoding gene, xynA2 from Thermomyces lanuginosus was successfully expressed and secreted by using GFAT as selection marker in S. pombe. Optimal glucosamine concentration for E. coli ΔglmS and S. pombe Δgfa1 growth was determined respectively. These findings provide an effective technique for the construction of GM bacteria without an antibiotic resistant marker, and the construction of GM yeasts to be applied to complex media

Offspring Hormones Reflect the Maternal Prenatal Social Environment: Potential for Foetal Programming?

Females of many species adaptively program their offspring to predictable environmental conditions, a process that is often mediated by hormones. Laboratory studies have shown, for instance, that social density affects levels of maternal cortisol and testosterone, leading to fitness-relevant changes in offspring physiology and behaviour. However, the effects of social density remain poorly understood in natural populations due to the difficulty of disentangling confounding influences such as climatic variation and food availability. Colonially breeding marine mammals offer a unique opportunity to study maternal effects in response to variable colony densities under similar ecological conditions. We therefore quantified maternal and offspring hormone levels in 84 Antarctic fur seals (Arctocephalus gazella) from two closely neighbouring colonies of contrasting density. Hair samples were used as they integrate hormone levels over several weeks or months and therefore represent in utero conditions during foetal development. We found significantly higher levels of cortisol and testosterone (both P < 0.001) in mothers from the high density colony, reflecting a more stressful and competitive environment. In addition, offspring testosterone showed a significant positive correlation with maternal cortisol (P < 0.05). Although further work is needed to elucidate the potential consequences for offspring fitness, these findings raise the intriguing possibility that adaptive foetal programming might occur in fur seals in response to the maternal social environment. They also lend support to the idea that hormonally mediated maternal effects may depend more strongly on the maternal regulation of androgen rather than cortisol levels

Al Qaeda at the bar: coordinating ideologues and mercenaries in terrorist organizations

Most terrorist groups have limited lifespans. A number of scholars and casual observers have noted that terrorist organizations often are comprised of two types of participants: ideologues or "true believers" dedicated to the group's cause, and mercenaries, who are adept at raising money through illegal means. The latter are interested primarily in their personal gains and have relatively little ideological commitment. Terrorist groups need both participants in order to function effectively. The purpose of the study is to understand the impact of communication on the compositions of terrorist groups. Three experimental treatments consider a coordination problem, and focus on the behavior of the mercenaries. Participants choose whether or not to participate in a terrorist attack. Payoffs are U-shaped in the number of participants, and increase with the number of successful attacks. The treatments allow communication between a leader and frontline fighters ("leader" treatment) or among the frontline fighters themselves ("communication" treatment). In the first treatment, a group leader can post messages to the members, which has a 19 % coordination success rate. For the communication treatment, all participants can post messages anonymously to each other, which yields a 27 % coordination success rate. By contrast, the baseline ("no communication" treatment) shows a success rate of 11 %. We conclude from our experimental evidence that disrupting communications among the frontline fighters is more effective in terminating terrorist organizations

International Assistance After Conflict: Health, Transitional Justice, and Opportunity Costs

After violent conflicts, international actors face difficult choices about whether and how to provide assistance. These decisions can have immense consequences. As aid always occurs under conditions of scarcity, theoretical reflection is crucial to reveal the opportunity costs and potential tensions between alternative courses of action. Yet, there has been relatively little scholarly reflection on what should constitute priorities for post-conflict assistance and why. This paper advances this debate by comparing two very different areas of assistance that both embody compelling values and goals: public health and transitional justice. It argues that aid for public health deserves greater attention based on powerful normative considerations and its impressive empirical record. It also suggests the need to examine not only clearly underperforming areas, but also tough cases. Transitional justice, despite its strong normative foundations, faces challenges and limitations that justify reform and a reconsideration of the emphasis commonly placed on it. Our intention is not to suggest that long-standing commitments ought to be abandoned or that all aid should be allocated to health. Rather, by scrutinizing the priorities of international assistance, we hope to start a general discussion about how the international community can best help societies heal after conflict

Out of the Panopticon and into Exile:Visibility and Control in Distributed New Culture Organizations

This paper builds a theoretical argument for exile as an alternative metaphor to the panopticon, for conceptualizing visibility and control in the context of distributed “new culture” organizations. Such organizations emphasize team relationships between employees who use digital technologies to stay connected with each other and the organization. I propose that in this context, a fear of exile – that is a fear of being left out, overlooked, ignored or banished – can act as a regulating force that inverts the radial spatial dynamic of the panopticon and shifts the responsibility for visibility, understood both in terms of competitive exposure and existential recognition, onto workers. As a consequence these workers enlist digital technologies to become visible at the real or imagined organizational centre. A conceptual appreciation of exile, as discussed in existential philosophy and postcolonial theory, is shown to offer productive grounds for future research on how a need for visibility in distributed, digitised, and increasingly precarious work environments regulates employee subjectivity, in a manner that is not captured under traditional theories of ICT-enabled surveillance in organizations

Hundreds of variants clustered in genomic loci and biological pathways affect human height

Most common human traits and diseases have a polygenic pattern of inheritance: DNA sequence variants at many genetic loci influence the phenotype. Genome-wide association (GWA) studies have identified more than 600 variants associated with human traits, but these typically explain small fractions of phenotypic variation, raising questions about the use of further studies. Here, using 183,727 individuals, we show that hundreds of genetic variants, in at least 180 loci, influence adult height, a highly heritable and classic polygenic trait. The large number of loci reveals patterns with important implications for genetic studies of common human diseases and traits. First, the 180 loci are not random, but instead are enriched for genes that are connected in biological pathways (P = 0.016) and that underlie skeletal growth defects (P < 0.001). Second, the likely causal gene is often located near the most strongly associated variant: in 13 of 21 loci containing a known skeletal growth gene, that gene was closest to the associated variant. Third, at least 19 loci have multiple independently associated variants, suggesting that allelic heterogeneity is a frequent feature of polygenic traits, that comprehensive explorations of already-discovered loci should discover additional variants and that an appreciable fraction of associated loci may have been identified. Fourth, associated variants are enriched for likely functional effects on genes, being over-represented among variants that alter amino-acid structure of proteins and expression levels of nearby genes. Our data explain approximately 10% of the phenotypic variation in height, and we estimate that unidentified common variants of similar effect sizes would increase this figure to approximately 16% of phenotypic variation (approximately 20% of heritable variation). Although additional approaches are needed to dissect the genetic architecture of polygenic human traits fully, our findings indicate that GWA studies can identify large numbers of loci that implicate biologically relevant genes and pathways.