11,440 research outputs found

    Mach-Zehnder optical configuration with Brewster window and two quarter-wave plates

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    Configuration is improvement because of the following: It provides higher efficiency. It reduces or eliminates feedthrough of untranslated local oscillator, which would produce a beat signal at shifted frequency of translator. When used without translator and with low-power detector, telescope secondary mirror reflects portion of output to local oscillator

    Family Estate Planning: Revised 1973

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    This publication discusses why farm and agri-business managers and families should plan their estates and suggests considerations in planning, including titles, transfers, and taxes. Farm examples are used throughout. However, the principles presented apply to many types of family situations. The information is not intended as a substitute for competent advice from an attorney, an insurance estate planning advisor, a bank trust officer, accountant, or other competent estate-planning worker. Rather it raises questions and suggests action that may encourage a family to seek professional help to fulfill its objectives and goals. Estate planning has often been a neglected management activity among rural South Dakotans. When viewed as part of farm and family financial management, it will likely be more interesting to work with. An estate plan involves developing a family\u27s financial, educational, and social goals. It needs to provide a satisfactory income and security. A good plan includes the accumulation and management of real and personal property; selection, and in some cases involvement, of heirs in the estate plan; and provisions for care of minor children. The impact of estate and inheritance taxes should be carefully considered. On estates above certain sizes the federal government levies an estate tax. South Dakota levies an inheritance tax on individuals who receive property from a deceased person. Both taxes are progressive in that the larger the estate and inheritance, the greater the tax rate or percent of an estate that is used to satisfy tax demands. The South Dakota tax rate varies with the degree of relationship of the heirs to the deceased. There are a number of estate planning tools that if properly used can help you obtain your objectives. To clearly understand the tools and the nature of estate planning and to develop your own plan requires a considerable amount of planning time and help. Some tools that you may want to become acquainted with include: wills, property title arrangements, transfer by gifts and sale, trusts, annuities, partnerships and small corporations, life insurance, and the nature of the various taxe

    Family Estate Planning: Revised 1967

    Get PDF
    This publication discusses why farm and agri-business managers and families should plan their estates and suggests considerations in planning, including titles, transfers, and taxes. Farm examples are used throughout. However, the principles presented apply to many types of family situations. The information is not intended as a substitute for competent advice from an attorney, an insurance estate planning advisor, a bank trust officer, accountant, or other competent estate-planning worker. Rather it raises questions and suggests action that may encourage a family to seek professional help to fulfill its objectives and goals. Estate planning has often been a neglected management activity among rural South Dakotans. •when viewed as part of farm and family financial management, it will likely be more interesting to work with. An estate plan involves developing a family\u27s financial, educational, and social goals. It needs to provide a satisfactory income and security. A good plan includes the accumulation and management of real and personal property; selection, and in some cases involvement, of heirs in the estate plan; and provisions for care of minor children. The impact of estate and inheritance taxes should be carefully considered. On estates above certain sizes the federal government levies an estate tax. South Dakota levies an inheritance tax on individuals who receive property from a deceased person. Both taxes are progressive in that the larger the estate and inheritance, the greater the tax rate or percent of an estate that is used to satisfy tax demands. The South Dakota tax rate varies with the degree of relationship of the heirs to the deceased. There are a number of estate planning tools that if properly used can help you obtain your objectives. To clearly understand the tools and the nature of estate planning and to develop your own plan requires a considerable amount of planning time and help. Some tools that you may want to become acquainted with include: wills, property title arrangements, transfer by gifts and sale, trusts, annuities, partnerships and small corporations, life insurance, and the nature of the various taxes

    Family Estate Planning: Revised 1970

    Get PDF
    This publication discusses why farm and agri-business managers and families should plan their estates and suggests considerations in planning, including titles, transfers, and taxes. Farm examples are used throughout. However, the principles presented apply to many types of family situations. The information is not intended as a substitute for competent advice from an attorney, an insurance estate planning advisor, a bank trust officer, accountant, or other competent estate-planning worker. Rather it raises questions and suggests action that may encourage a family to seek professional help to fulfill its objectives and goals. Estate planning has often been a neglected management activity among rural South Dakotans. When viewed as part of farm and family financial management, it will likely be more interesting to work with. An estate plan involves developing a family\u27s financial, educational, and social goals. It needs to provide a satisfactory income and security. A good plan includes the accumulation and management of real and personal property; selection, and in some cases involvement, of heirs in the estate plan; and provisions for care of minor children. The impact of estate and inheritance taxes should be carefully considered. On estates above certain sizes the federal government levies an estate tax. South Dakota levies an inheritance tax on individuals who receive property from a deceased person. Both taxes are progressive in that the larger the estate and inheritance, the greater the tax rate or percent of an estate that is used to satisfy tax demands. The South Dakota tax rate varies with the degree of relationship of the heirs to the deceased. There are a number of estate planning tools that if properly used can help you obtain your objectives. To clearly understand the tools and the nature of estate planning and to develop your own plan requires a considerable amount of planning time and help. Some tools that you may want to become acquainted with include: wills, property title arrangements, transfer by gifts and sale, trusts, annuities, partnerships and small corporations, life insurance, and the nature of the various taxes

    Family Estate Planning

    Get PDF
    This publication discusses why farm and agri-business managers and families should plan their estates and suggests considerations in planning, including titles, transfers, and taxes. Farm examples are used throughout. However, the principles presented apply to many types of family situations. The information is not intended as a substitute for competent advice from an attorney, an insurance estate planning advisor, a bank trust officer, accountant, or other competent estate-planning worker. Rather it raises questions and suggests action that may encourage a family to seek professional help to fulfill its objectives and goals. Estate planning has often been a neglected management activity among rural South Dakotans. When viewed as part of farm and family financial management, it will likely be more interesting to work with. An estate plan involves developing a family\u27s financial, educational, and social goals. It needs to provide a satisfactory income and security. A good plan includes the accumulation and management of real and personal property; selection, and in some cases involvement, of heirs in the estate plan; and provisions for care of minor children. The impact of estate and inheritance taxes should be carefully considered. On estates above certain sizes the federal government levies an estate tax. South Dakota levies an inheritance tax on individuals who receive property from a deceased person. Both taxes are progressive in that the larger the estate and inheritance, the greater the tax rate or percent of an estate that is used to satisfy tax demands. The South Dakota tax rate varies with the degree of relationship of the heirs to the deceased. There are a number of estate planning tools that if properly used can help you obtain your objectives. To clearly understand the tools and the nature of estate planning and to develop your own plan requires a considerable amount of planning time and help. Some tools that you may want to become acquainted with include: wills, property title arrangements, transfer by gifts and sale, trusts, annuities, partnerships and small corporations, life insurance, and the nature of the various taxes

    Kinematics of massive star ejecta in the Milky Way as traced by 26^26Al

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    Context. Massive stars form in groups and their winds and supernova explosions create superbubbles up to kpc in size. The fate of their ejecta is of vital importance for the dynamics of the interstellar medium, for chemical evolution models, and the chemical enrichment of galactic halos and the intergalactic medium. However, ejecta kinematics and the characteristic scales in space and time have not been explored in great detail beyond ~10 Ka. Aims: Through measurement of radioactive 26Al with its decay time constant at ~106 years, we aim to trace the kinematics of cumulative massive-star and supernova ejecta independent of the uncertain gas parameters over million-year time scales. Our goal is to identify the mixing time scale and the spatio-kinematics of such ejecta from the pc to kpc scale in our Milky Way. Methods: We use the SPI spectrometer on the INTEGRAL observatory and its observations along the Galactic ridge to trace the detailed line shape systematics of the 1808.63 keV gamma-ray line from 26Al decay. We determine line centroids and compare these to Doppler shift expectations from large-scale systematic rotation around the Galaxy centre, as observed in other Galactic objects. Results: We measure the radial velocities of gas traced by 26Al, averaged over the line of sight, as a function of Galactic longitude. We find substantially higher velocities than expected from Galactic rotation, the average bulk velocity being ~200 km s-1 larger than predicted from Galactic rotation. The observed radial velocity spread implies a Doppler broadening of the gamma-ray line that is consistent with our measurements of the overall line width. We can reproduce the observed characteristics with 26Al sources located along the inner spiral arms, when we add a global blow-out preference into the forward direction away from arms into the inter-arm region, as is expected when massive stars are offset towards the spiral-arm leading edge. With the known connection of superbubbles to the gaseous halo, this implies angular-momentum transfer in the disk-halo system and consequently also radial gas flows. The structure of the interstellar gas above the disk affects how ionizing radiation may escape and ionize intergalactic gas.Peer reviewe

    Liquorproteine bei der Neuromyelitis optica

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    Es werden zwei Fälle von Neuromyelitis optica beschrieben, die jeweils eine hochgradige Erhöhung der Proteine im Liquor aufwiesen. Während ein Patient nach 6monatigem Krankheitsverlauf starb und pathologisch-anatomisch untersucht werden konnte, überlebte der andere Patient mit erheblichen Residuen. Dieser Fall zeichnete sich dadurch aus, daß deutlich erhöhte IgA- und IgM-Werte sowohl im Liquor als auch im Serum vorlagen. Es wird diskutiert, ob die gefundenen Liquorveränderungen möglicherweise eine Abgrenzung entsprechender Fälle gegenüber der multiplen Sklerose zulassen
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