Integrating business and personal income taxes

An examination of the problems surrounding the current corporate tax system, including a detailed look at several reform proposals from the Treasury Department.Corporations - Taxation ; Income tax

Parallel Quantum-Point-Contacts as High-Frequency-Mixers

We present the results of high-frequency mixing experiments performed upon parallel quantum point-contacts defined in the two-dimensional electron gas of an Al_{x}Ga_{1-x}As/GaAs-heterostructure. The parallel geometry, fabricated using a novel double-resist technology, enables the point-contact device to be impedance matched over a wide frequency range and, in addition, increases the power levels of the mixing signal while simultaneously reducing the parasitic source-drain capacitance. Here, we consider two parallel quantum point-contact devices with 155 and 110 point-contacts respectively; both devices operated successfully at liquid helium and liquid nitrogen temperatures with a minimal conversion loss of 13 dB.Comment: 4 figures, RevTeX, to be published in the 16 June 1997 issue of Applied Physic Letter

Molecular mechanism of influenza A NS1-mediated TRIM25 recognition and inhibition

RIG-I is a viral RNA sensor that induces the production of type I interferon (IFN) in response to infection with a variety of viruses. Modification of RIG-I with K63-linked poly-ubiquitin chains, synthesised by TRIM25, is crucial for activation of the RIG-I/MAVS signalling pathway. TRIM25 activity is targeted by influenza A virus non-structural protein 1 (NS1) to suppress IFN production and prevent an efficient host immune response. Here we present structures of the human TRIM25 coiled-coil-PRYSPRY module and of complexes between the TRIM25 coiled-coil domain and NS1. These structures show that binding of NS1 interferes with the correct positioning of the PRYSPRY domain of TRIM25 required for substrate ubiquitination and provide a mechanistic explanation for how NS1 suppresses RIG-I ubiquitination and hence downstream signalling. In contrast, the formation of unanchored K63-linked poly-ubiquitin chains is unchanged by NS1 binding, indicating that RING dimerisation of TRIM25 is not affected by NS1

Time series aggregation, disaggregation and long memory

We study the aggregation/disaggregation problem of random parameter AR(1) processes and its relation to the long memory phenomenon. We give a characterization of a subclass of aggregated processes which can be obtained from simpler, "elementary", cases. In particular cases of the mixture densities, the structure (moving average representation) of the aggregated process is investigated

Feedback-Optimized Operations with Linear Ion Crystals

We report on transport operations with linear crystals of 40Ca+ ions by applying complex electric time-dependent potentials. For their control we use the information obtained from the ions' fluorescence. We demonstrate that by means of this feedback technique, we can transport a predefined number of ions and also split and unify ion crystals. The feedback control allows for a robust scheme, compensating for experimental errors as it does not rely on a precisely known electrical modeling of the electric potentials in the ion trap beforehand. Our method allows us to generate a self-learning voltage ramp for the required process. With an experimental demonstration of a transport with more than 99.8 % success probability, this technique may facilitate the operation of a future ion based quantum processor