Reaction-compensation technology for microgravity laboratory robots

Robots operating in the microgravity environment of an orbiting laboratory should be capable of manipulating payloads such that the motion of the robot does not disturb adjacent experiments. The current results of a NASA Lewis Research Center technology program to develop smooth, reaction-compensated manipulation based on both mechanism technology and trajectory planning strategies are present. Experimental validation of methods to reduce robot base reactions through the use of redundant degrees of freedom is discussed. Merits of smooth operation roller-driven robot joints for microgravity manipulators are also reviewed

The dynamic effects of internal robots on Space Station Freedom

Many of the planned experiments of the Space Station Freedom (SSF) will require acceleration levels to be no greater than microgravity (10 exp -6 g) levels for long periods of time. Studies have demonstrated that without adequate control, routine operations may cause disturbances which are large enough to affect on-board experiments. One way to both minimize disturbances and make the SSF more autonomous is to utilize robots instead of astronauts for some operations. The present study addresses the feasibility of using robots for microgravity manipulation. Two methods for minimizing the dynamic disturbances resulting from the robot motions are evaluated. The first method is to use a robot with kinematic redundancy (redundant links). The second method involves the use of a vibration isolation device between the robot and the SSF laboratory module. The results from these methods are presented along with simulations of robots without disturbance control

Wealth Transfer Tax Planning for 2013 and Beyond

On January 1, 2013 Congress avoided the tax part of the so called “fiscal cliff” when it passed the American Taxpayer Relief Act of 2012 (ATRA). Among its many impacts this law prevented the application of a number of sunset provisions that would have dramatically altered the operation of the federal wealth transfer taxes. Instead Congress made permanent two significant transfer tax provisions introduced as temporary measures in 2010: the indexed basic exclusion amount and the deceased spousal unused exclusion amount. The latter provisions are sometimes referred to as the portability rules. ATRA also introduced a new maximum transfer tax rate of 40%. In addition ATRA made permanent a deduction for state death taxes and prevented the return of the state death tax credit. Thus, the main transfer tax emphasis of the actions taken by Congress in ATRA was to stabilize the wealth transfer tax system in a fashion that eliminates or reduces its planning impact on most taxpayers while also permanently establishing a significant new planning tool for the wealthy, the deceased spousal unused exclusion (DSUE) amount. In this article we summarize the operation of the federal wealth transfer taxes in the wake of ATRA and describe the basic tax planning techniques for wealth transmission. In doing so, we offer a thorough analysis of the operation of the portability rules and discuss their planning virtues and drawbacks. The overall design of this article is to bring the general practitioner into the current wealth transfer tax planning picture while providing references to more detailed treatments of particular topics within this broad field

The Fundamentals of Wealth Transfer Tax Planning: 2011 And Beyond

This article discusses basic aspects of all three transfer taxes, with particular emphasis on the estate tax. This article then outlines fundamental estate planning techniques in light of the impact of these taxes. In addition, references are provided in the footnotes to more detailed treatments of the planning techniques described here

Wealth Transfer Tax Planning for 2013 and Beyond

On January 1, 2013, Congress avoided the tax part of the so-called “fiscal cliff” when it passed the American Taxpayer Relief Act of 2012 (ATRA). Among its many impacts, ATRA prevented the application of a number of sunset provisions that would have dramatically altered the operation of the federal wealth transfer taxes. Instead, Congress made permanent two significant transfer tax provisions introduced as temporary measures in 2010: the $5,000,000 indexed basic exclusion amount and the deceased spousal unused exclusion amount. The latter provisions are sometimes referred to as the portability rules because, in effect, they allow one spouse’s estate tax exclusion to be passed to the other spouse. ATRA also introduced a new maximum transfer tax rate of 40%. Thus, the main transfer tax emphasis of the actions taken by Congress in ATRA was to stabilize the wealth transfer tax system while also permanently establishing a significant new planning tool, the deceased spousal unused exclusion amount. In this Article, we explain the operation of the federal wealth transfer taxes (the estate tax, the gift tax, and the generation skipping transfer tax) in the wake of ATRA and dissect the basic tax planning techniques for wealth transmission. In doing so, we offer a thorough analysis of the operation of the portability rules and explain their planning virtues and drawbacks. The overall design of this Article is to bring the reader into the current wealth transfer tax planning picture while providing references to more detailed treatments of particular topics within this broad field

Wealth Transfer Tax Planning for 2013 and Beyond

On January 1, 2013 Congress avoided the tax part of the so called “fiscal cliff” when it passed the American Taxpayer Relief Act of 2012 (ATRA). Among its many impacts this law prevented the application of a number of sunset provisions that would have dramatically altered the operation of the federal wealth transfer taxes. Instead Congress made permanent two significant transfer tax provisions introduced as temporary measures in 2010: the indexed basic exclusion amount and the deceased spousal unused exclusion amount. The latter provisions are sometimes referred to as the portability rules. ATRA also introduced a new maximum transfer tax rate of 40%. In addition ATRA made permanent a deduction for state death taxes and prevented the return of the state death tax credit. Thus, the main transfer tax emphasis of the actions taken by Congress in ATRA was to stabilize the wealth transfer tax system in a fashion that eliminates or reduces its planning impact on most taxpayers while also permanently establishing a significant new planning tool for the wealthy, the deceased spousal unused exclusion (DSUE) amount. In this article we summarize the operation of the federal wealth transfer taxes in the wake of ATRA and describe the basic tax planning techniques for wealth transmission. In doing so, we offer a thorough analysis of the operation of the portability rules and discuss their planning virtues and drawbacks. The overall design of this article is to bring the general practitioner into the current wealth transfer tax planning picture while providing references to more detailed treatments of particular topics within this broad field

Wealth Transfer Tax Planning After the Tax Cuts and Jobs Act

On December 17, 2017, Congress passed the Tax Cuts and Jobs Act (TCJA). Among its many impacts, the TCJA increased the inflation-adjusted estate tax basic exclusion amount to $10,000,000 on a temporary basis. This has dramatic implications for many existing and future estate plans, including a major crossover impact on income tax planning. In this Article, we explain the operation of the federal wealth transfer taxes (the estate tax, the gift tax, and the generation skipping transfer tax) in the wake of the TCJA and dissect the basic tax planning techniques for wealth transmission. The overall design of this Article is to bring the reader into the current wealth transfer tax planning picture while providing references to more detailed treatments of particular topics within this broad field

Network Effects in Blau Space: Imputing Social Context from Survey Data

We develop a method of imputing ego network characteristics for respondents in probability samples of individuals. This imputed network uses the homophily principle to estimate certain properties of a respondent’s core discussion network in the absence of actual network data. These properties measure the potential exposure of respondents to the attitudes, values, beliefs, etc. of their (likely) network alters. We use American National Election Survey data (2016 ANES) to demonstrate that the imputed network features show substantial effects on individual level measures, such as political attitudes and beliefs. In some cases, the imputed network variable substantially reduces the effects of standard socio-demographic variables like age and education. We argue that the imputed network variable captures many of the aspects of social context that have been at the core of sociological analysis for decades

Wealth Transfer Tax Planning for 2013 and Beyond

On January 1, 2013, Congress avoided the tax part of the so-called “fiscal cliff” when it passed the American Taxpayer Relief Act of 2012 (ATRA). Among its many impacts, ATRA prevented the application of a number of sunset provisions that would have dramatically altered the operation of the federal wealth transfer taxes. Instead, Congress made permanent two significant transfer tax provisions introduced as temporary measures in 2010: the $5,000,000 indexed basic exclusion amount and the deceased spousal unused exclusion amount. The latter provisions are sometimes referred to as the portability rules because, in effect, they allow one spouse’s estate tax exclusion to be passed to the other spouse. ATRA also introduced a new maximum transfer tax rate of 40%. Thus, the main transfer tax emphasis of the actions taken by Congress in ATRA was to stabilize the wealth transfer tax system while also permanently establishing a significant new planning tool, the deceased spousal unused exclusion amount. In this Article, we explain the operation of the federal wealth transfer taxes (the estate tax, the gift tax, and the generation skipping transfer tax) in the wake of ATRA and dissect the basic tax planning techniques for wealth transmission. In doing so, we offer a thorough analysis of the operation of the portability rules and explain their planning virtues and drawbacks. The overall design of this Article is to bring the reader into the current wealth transfer tax planning picture while providing references to more detailed treatments of particular topics within this broad field

Interpersonal Media Among Americans’ Sympathy Groups: Theory of the Niche and Satisfying Social Needs

This paper was presented at the National Communication Association conference, November 16-19, 2023 in New Orleans, LA.This manuscript extends the theory of the niche by examining the frequency of interpersonal media use among participants’ personal network, and by reporting the degree to which individuals perceive three social needs are satisfied by nine forms of communication. From April 21 to May 3 of 2021, a quota sample of American adults (N = 1,869) completed four name generation tasks to identify up to 16 alters, leading to an average of four alters per person (n = 7,471). Participants indicated the frequency with which they communicated with each alter using eight interpersonal media as well as face-to-face communication in the past year. Participants’ relationship partner type (e.g., spouse, friend) was tied to media use, which suggests particular media are favored for distinct relationship types. Analyses of the social needs (i.e., causal conversation, meaningful talk, efficient exchange) suggested a clear hierarchy among interpersonal media and minimal niche overlap. The association between need satisfaction and frequency of use, however, demonstrated that as people perceive their social needs being met they more frequently use all interpersonal media. Taken together, the results suggest that although there are differences between interpersonal media in terms of perceived need fulfilment, increased experience with using interpersonal media with one’s personal network is tied to increased perceptions of the modality’s ability to meet social needs. The results are discussed in light of theory of the niche and channel expansion theory. This manuscript extends the theory of the niche by examining the frequency of interpersonal media use among participants’ personal network, and by reporting the degree to which individuals perceive three social needs are satisfied by nine forms of communication. From April 21 to May 3 of 2021, a quota sample of American adults (N = 1,869) completed four name generation tasks to identify up to 16 alters, leading to an average of four alters per person (n = 7,471). Participants indicated the frequency with which they communicated with each alter using eight interpersonal media as well as face-to-face communication in the past year. Participants’ relationship partner type (e.g., spouse, friend) was tied to media use, which suggests particular media are favored for distinct relationship types. Analyses of the social needs (i.e., causal conversation, meaningful talk, efficient exchange) suggested a clear hierarchy among interpersonal media and minimal niche overlap. The association between need satisfaction and frequency of use, however, demonstrated that as people perceive their social needs being met they more frequently use all interpersonal media. Taken together, the results suggest that although there are differences between interpersonal media in terms of perceived need fulfilment, increased experience with using interpersonal media with one’s personal network is tied to increased perceptions of the modality’s ability to meet social needs. The results are discussed in light of theory of the niche and channel expansion theory