698 research outputs found
State Responses to the Tax Cuts and Jobs Act: An Analysis from Indiana and Missouri
This Article, authored by lawyers from the Indiana Department of Revenue and Missouri Department of Revenue, is intended to address, and hopefully add clarity to, the complexities of state taxation under the Tax Cuts and Jobs Act of 2017 (“TCJA”). After a brief historical and general overview of the TCJA, this Article focuses on seven distinct topics within the TCJA from a state perspective. These topics are: (1) Business Assets Expensing; (2) the TCJA’s treatment of 529 Accounts; (3) the 30% Business Interest Limitation; (4) the Transition Tax (also referred to as “Deemed Repatriation”); (5) GILTI, or Global Intangible Low-Taxed Income; (6) the elimination of the Personal and Dependency Exemption Deductions; and (7) the Qualified Business Income Deduction. For each topic, this Article gives an overview of the associated TCJA provisions, addresses some responses of the states to these provisions, and provides opportunity for discussion of possible or actual responses by Indiana and/or Missouri
Patient compliance with clinical follow-up after total joint arthroplasty
Patient compliance with clinical follow-up after total joint arthroplast
Accurate quantification of DNA methylation using combined bisulfite restriction analysis coupled with the Agilent 2100 Bioanalyzer platform
DNA methylation is the best-studied epigenetic modification and describes the conversion of cytosine to 5-methylcytosine. The importance of this phenomenon is that aberrant promoter hypermethylation is a common occurrence in cancer and is frequently associated with gene silencing. Various techniques are currently available for the analysis of DNA methylation. However, accurate and reproducible quantification of DNA methylation remains challenging. In this report, we describe Bio-COBRA (combined bisulfite restriction analysis coupled with the Agilent 2100 Bioanalyzer platform), as a novel approach to quantitative DNA methylation analysis. The combination of a well-established method, COBRA, which interrogates DNA methylation via the restriction enzyme analysis of PCR-amplified bisulfite treated DNAs, with the Bioanalyzer platform allows for the rapid and quantitative assessment of DNA methylation patterns in large sample sets. The sensitivity and reproducibility of Bio-COBRA make it a valuable tool for the analysis of DNA methylation in clinical samples, which could aid in the development of diagnostic and prognostic parameters with respect to disease detection and management
First-in-human phase 1 study of the BTK inhibitor GDC-0853 in relapsed or refractory B-cell NHL and CLL
Some exact non-vacuum Bianchi VI0 and VII0 instantons
We report some new exact instantons in general relativity. These solutions
are K\"ahler and fall into the symmetry classes of Bianchi types VI0 and VII0,
with matter content of a stiff fluid. The qualitative behaviour of the
solutions is presented, and we compare it to the known results of the
corresponding self-dual Bianchi solutions. We also give axisymmetric Bianchi
VII0 solutions with an electromagnetic field.Comment: latex, 15 pages with 3 eps figure
An analytic toy model for relativistic accretion in Kerr spacetime
We present a relativistic model for the stationary axisymmetric accretion
flow of a rotating cloud of non-interacting particles falling onto a Kerr black
hole. Based on a ballistic approximation, streamlines are described
analytically in terms of timelike geodesics, while a simple numerical scheme is
introduced for calculating the density field. A novel approach is presented for
describing all of the possible types of orbit by means of a single analytic
expression. This model is a useful tool for highlighting purely relativistic
signatures in the accretion flow dynamics coming from a strong gravitational
field with frame-dragging. In particular, we explore the coupling due to this
between the spin of the black hole and the angular momentum of the infalling
matter. Moreover, we demonstrate how this analytic solution may be used for
benchmarking general relativistic numerical hydrodynamics codes by comparing it
against results of smoothed particle hydrodynamics simulations for a
collapsar-like setup. These simulations are performed first for a ballistic
flow (with zero pressure) and then for a hydrodynamical one where we measure
the effects of pressure gradients on the infall, thus exploring the extent of
applicability of the ballistic approximation.Comment: 15 pages, 8 figures, references and minor changes added to match
version accepted for publication in MNRA
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