Overview of the Federal Tax System

The major sources of federal tax revenue are individual income taxes, Social Security and other payroll taxes, corporate income taxes, excise taxes, and estate and gift taxes. This report describes the federal tax structure, provides some statistics on the tax system as a whole, and presents analysis of selected tax concepts

Photometry as a proxy for stellar activity in radial velocity analyses

Stellar activity remains a limiting factor in measuring precise planet parameters from radial velocity spectroscopy, not least in the search for Earth mass planets orbiting in the habitable zones of Sun-like stars. One approach to mitigate stellar activity is to use combined analyses of both radial velocity and time-series photometry. We present an analysis of simultaneous disk-integrated photometry and radial velocity data of the Sun in order to determine the useful limits of a combined analysis. We find that simple periodogram or autocorrelation analysis of solar photometry give the correct rotation period <50% of the time. We therefore use a Gaussian process to investigate the time variability of solar photometry and to directly compare simultaneous photometry with radial velocity data. We find that the hyperparameter posteriors are relatively stable over 70 years of solar photometry and the amplitude tracks the solar cycle. We observe good agreement between the hyperparameter posteriors for the simultaneous photometry and radial velocity data. Our primary conclusion is a recommendation to include an additional prior in Gaussian process fits to constrain the evolutionary timescale to be greater than the recurrence timescale (ie., the rotation period) to recover more physically plausible and useful results. Our results indicate that such simultaneous monitoring may be a useful tool in enhancing the precision of radial velocity surveys.Comment: 10 pages, accepted in A

A Primer On Collective Entrepreneurship: A Preliminary Taxonomy

We document an increasing prevalence of the term ―collective entrepreneurship‖ in scholarly research. By examining the context in which the term is utilized, we present a framework through which to understand motivations for research in collective entrepreneurship and the variety of entrepreneurial endeavors described as collective entrepreneurship. We identify five primary motivations for research: advancement of theory, intra-organizational efficiency, inter-organizational gains, economic growth and development, and socio-political change. We find preliminary evidence collective entrepreneurs may be able to generate rents inaccessible to the sole entrepreneur. In addition, we propose mechanisms which foster entrepreneurship may differ for sole and collective entrepreneurs.International Relations/Trade,

A simple demonstration of corrosion cells

The objective is to reinforce and enhance the understanding of galvanic cells, anode cathode reactions and polarization phenomena. Complete instructions are given for laboratory demonstration to be performed by students

Lessons from Community Entrepreneurship: The Concept of Spawning

Capital-constrained cooperatives are being challenged by producer-members to provide vertical integration opportunities. We find evidence producer groups are utilizing an investment strategy described as spawning. Producer-investors familiar with a particular organizational form and who have developed joint investment networks were more apt to invest in newly spawned ventures.Spawning, Collective Entrepreneurship, Cooperative Development, Community/Rural/Urban Development,

Composite rotor blades for large wind energy installations

The design of large wind power systems in Germany is reviewed with attention given to elaboration of the total wind energy system, aerodynamic design of the rotor blade, and wind loading effects. Particular consideration is given to the development of composite glass fiber/plastic or carbon fiber/plastic rotor blades for such installations

Promoting Emotional and Behavioral Health in Preteens: Benchmarks of Success and Challenges Among Programs in Santa Clara and San Mateo Counties

P/PV conducted a two-year study for The Lucile Packard Foundation for Children's Health to assess the effectiveness of the foundation's youth development grantmaking program and to offer lessons for future grantmaking endeavors. The resulting report describes benchmarks of quality programs for youth and strategies for addressing common program challenges

Common Mitochondrial DNA Mutations Generated through DNA-Mediated Charge Transport

Mutation sites that arise in human mitochondrial DNA as a result of oxidation by a rhodium photooxidant have been identified. HeLa cells were incubated with [Rh(phi)2bpy]Cl3 (phi is 9,10-phenanthrenequinone diimine), an intercalating photooxidant, to allow the complex to enter the cell and bind mitochondrial DNA. Photoexcitation of DNA-bound [Rh(phi)2bpy]3+ can promote the oxidation of guanine from a distance through DNA-mediated charge transport. After two rounds of photolysis and growth of cells incubated with the rhodium complex, DNA mutations in a portion of the mitochondrial genome were assessed via manual sequencing. The mutational pattern is consistent with dG to dT transversions in the repetitive guanine tracts. Significantly, the mutational pattern found overlaps oxidative damage hot spots seen previously. These mutations are found within conserved sequence block II, a critical regulatory element involved in DNA replication, and these have been identified as sites of low oxidation potential to which oxidative damage is funneled. On the basis of this mutational analysis and its correspondence to sites of long-range oxidative damage, we infer a critical role for DNA charge transport in generating these mutations and, thus, in regulating mitochondrial DNA replication under oxidative stress

Expanding the application of the Eu-oxybarometer to the lherzolitic shergottites and nakhlites: Implications for the oxidation state heterogeneity of the Martian interior

Experimentally rehomogenized melt inclusions from the nakhlite Miller Range 03346 (MIL 03346) and the lherzolitic shergottite Allan Hills 77005 (ALH 77005) have been analyzed for their rare earth element (REE) concentrations in order to characterize the early melt compositions of these Martian meteorites and to calculate the oxygen fugacity conditions they crystallized under. D(Eu/Sm)pyroxene/melt values were measured at 0.77 and 1.05 for ALH 77005 and MIL 03346, respectively. These melts and their associated whole rock compositions have similar REE patterns, suggesting that whole rock REE values are representative of those of the early melts and can be used as input into the pyroxene Eu-oxybarometer for the nakhlites and lherzolitic shergottites. Crystallization fO_2 values of IW + 1.1 (ALH 77005) and IW + 3.2 (MIL 03346) were calculated. Whole rock data from other nakhlites and lherzolitic shergottites was input into the Eu-oxybarometer to determine their crystallization fO_2 values. The lherzolitic shergottites and nakhlites have fO_2 values that range from IW + 0.4 to 1.6 and from IW + 1.1 to 3.2, respectively. These values are consistent with some previously determined fO_2 estimates and expand the known range of fO_2 values of the Martian interior to four orders of magnitude. The origins of this range are not well constrained. Possible mechanisms for producing this spread in fO_2 values include mineral/melt fractionation, assimilation, shock effects, and magma ocean crystallization processes. Mineral/melt partitioning can result in changes in fO_2 from the start to the finish of crystallization of 2 orders of magnitude. In addition, crystallization of a Martian magma ocean with reasonable initial water content results in oxidized, water-rich, late-stage cumulates. Sampling of these oxidized cumulates or interactions between reduced melts and the oxidized material can potentially account for the range of fO_2 values observed in the Martian meteorites

Interpreting the dependence of mutation rates on age and time

Mutations can arise from the chance misincorporation of nucleotides during DNA replication or from DNA lesions that are not repaired correctly. We introduce a model that relates the source of mutations to their accumulation with cell divisions, providing a framework for understanding how mutation rates depend on sex, age and absolute time. We show that the accrual of mutations should track cell divisions not only when mutations are replicative in origin but also when they are non-replicative and repaired efficiently. One implication is that the higher incidence of cancer in rapidly renewing tissues, an observation ascribed to replication errors, could instead reflect exogenous or endogenous mutagens. We further find that only mutations that arise from inefficiently repaired lesions will accrue according to absolute time; thus, in the absence of selection on mutation rates, the phylogenetic "molecular clock" should not be expected to run steadily across species.Comment: 5 figures, 2 table