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

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

Advancing atomic nanolithography: cold atomic Cs beam exposure of alkanethiol self-assembled monolayers

We report the results of a study into the quality of functionalized surfaces for nanolithographic imaging. Self-assembled monolayer (SAM) coverage, subsequent post-etch pattern definition and minimum feature size all depend on the quality of the Au substrate used in atomic nanolithographic experiments. We find sputtered Au substrates yield much smoother surfaces and a higher density of {111} oriented grains than evaporated Au surfaces. A detailed study of the self-assembly mechanism using molecular resolution AFM and STM has shown that the monolayer is composed of domains with sizes typically of 5-25 nm, and multiple molecular domains can exist within one Au grain. Exposure of the SAM to an optically-cooled atomic Cs beam traversing a two-dimensional array of submicron material masks ans also standing wave optical masks allowed determination of the minimum average Cs dose (2 Cs atoms per SAM molecule) and the realization of < 50 nm structures. The SAM monolayer contains many non-uniformities such as pin-holes, domain boundaries and monoatomic depressions which are present in the Au surface prior to SAM adsorption. These imperfections limit the use of alkanethiols as a resist in atomic nanolithography experiments. These studies have allowed us to realize an Atom Pencil suitable for deposition of precision quantities of material at the microand nanoscale to an active surface

The atom pencil: serial writing in the sub-micrometre domain

The atom pencil we describe here is a versatile tool that writes arbitrary structures by atomic deposition in a serial lithographic process. This device consists of a transversely laser-cooled and collimated cesium atomic beam that passes through a 4-pole atom-flux concentrator and impinges on to micron- and sub-micron-sized apertures. The aperture translates above a fixed substrate and enables the writing of sharp features with sizes down to 280 nm. We have investigated the writing and clogging properties of an atom pencil tip fabricated from silicon oxide pyramids perforated at the tip apex with a sub-micron aperture

A single atom detector integrated on an atom chip: fabrication, characterization and application

We describe a robust and reliable fluorescence detector for single atoms that is fully integrated into an atom chip. The detector allows spectrally and spatially selective detection of atoms, reaching a single atom detection efficiency of 66%. It consists of a tapered lensed single-mode fiber for precise delivery of excitation light and a multi-mode fiber to collect the fluorescence. The fibers are mounted in lithographically defined holding structures on the atom chip. Neutral 87Rb atoms propagating freely in a magnetic guide are detected and the noise of their fluorescence emission is analyzed. The variance of the photon distribution allows to determine the number of detected photons / atom and from there the atom detection efficiency. The second order intensity correlation function of the fluorescence shows near-perfect photon anti-bunching and signs of damped Rabi-oscillations. With simple improvements one can boost the detection efficiency to > 95%.Comment: 24 pages, 11 figure

CEO pay, shareholder returns, and accounting profits

We assess the impact on CEO pay (including salary, cash bonus, and benefits in kind) of changes in both accounting and shareholder returns in 99 British companies in the years 1972-89. After correcting for heterogeneity biases inherent in the standard specifications of the problem, we find a strong positive relationship between CEO pay and within-company changes in shareholder returns, and no statistically significant relationship between CEO pay and within-company changes in accounting returns. Differences between firms in long-term average profitability do appear to have a substantial effect on CEO pay, while differences between firms in shareholder returns add nothing to the within-firm pay dynamics.These findings call into question the rationale for explicitly share-based incentive schemes

Coherent coupling of two quantum dots embedded in an Aharonov-Bohm ring

We define two laterally gated small quantum dots (~ 15 electrons) in an Aharonov-Bohm geometry in which the coupling between the two dots can be broadly changed. For weakly coupled quantum dots we find Aharonov-Bohm oscillations. In an intermediate coupling regime we concentrate on the molecular states of the double dot and extract the magnetic field dependence of the coherent coupling.Comment: 6 pages, 4 figure

An assessment of subsurface residual stresses analysis in SLM Ti 6Al 4V

Ti-6Al-4V bridges were additively fabricated by selective laser melting (SLM) under different scanning speed conditions, to compare the effect of process energy density on the residual stress state. Subsurface lattice strain characterization was conducted by means of synchrotron diffraction in energy dispersive mode. High tensile strain gradients were found at the frontal surface for samples in an as-built condition. The geometry of the samples promotes increasing strains towards the pillar of the bridges. We observed that the higher the laser energy density during fabrication, the lower the lattice strains. A relief of lattice strains takes place after heat treatment

Predictive Value of Pharmacokinetics-Adjusted Phenotypic Susceptibility on Response to Ritonavir-Enhanced Protease Inhibitors (PIs) in Human Immunodeficiency Virus-Infected Subjects Failing Prior PI Therapy

The activities of protease inhibitors in vivo may depend on plasma concentrations and viral susceptibility. This nonrandomized, open-label study evaluated the relationship of the inhibitory quotient (IQ [the ratio of drug exposure to viral phenotypic susceptibility]) to the human immunodeficiency virus type 1 (HIV-1) viral load (VL) change for ritonavir-enhanced protease inhibitors (PIs). Subjects on PI-based regimens replaced their PIs with ritonavir-enhanced indinavir (IDV/r) 800/200 mg, fosamprenavir (FPV/r) 700/100 mg, or lopinavir (LPV/r) 400/200 mg twice daily. Pharmacokinetics were assessed at day 14; follow-up lasted 24 weeks. Associations between IQ and VL changes were examined. Fifty-three subjects enrolled, 12 on IDV/r, 33 on FPV/r, and 8 on LPV/r. Median changes (n-fold) (FC) of 50% inhibitory concentrations (IC50s) to the study PI were high. Median 2-week VL changes were −0.7, −0.1, and −1.0 log10 for IDV/r, FPV/r, and LPV/r. With FPV/r, correlations between the IQ and the 2-week change in VL were significant (Spearman's r range, −0.39 to −0.50; P ≤ 0.029). The strongest correlation with response to FPV/r was the IC50 FC (r = 0.57; P = 0.001), which improved when only adherent subjects were included (r = 0.68; P = 0.001). In multivariable analyses of the FPV/r arm that included FC, one measure of the drug concentration, corresponding IQ, baseline VL, and CD4, the FC to FPV was the only significant predictor of VL decline (P < 0.001). In exploratory analyses of all arms, the area under the concentration-time curve IQ was correlated with the week 2 VL change (r = −0.72; P < 0.001). In conclusion, in PI-experienced subjects with highly resistant HIV-1, short-term VL responses to RTV-enhanced FPV/r correlated best with baseline susceptibility. The IQ improved correlation in analyses of all arms where a greater range of virologic responses was observed