Microgravity robotics technology program

A research program to develop technology for robots operating in the microgravity environment of the space station laboratory is described. These robots must be capable of manipulating payloads without causing them to experience harmful levels of acceleration, and the motion of these robots must not disturb adjacent experiments and operations by transmitting reactions that translate into damaging effects throughout the laboratory. Solutions to these problems, based on both mechanism technology and control strategies, are discussed. Methods are presented for reduction of robot base reactions through the use of redundant degrees of freedom, and the development of smoothly operating roller-driven robot joints for microgravity manipulators is discussed

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

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

Tax Consequences of Assigning Life Insurance - Time for Another Look

The Taxpayer Relief Act of 1997 furnishes the courts and the Internal Revenue Service an opportunity to close certain loopholes in the federal tax consequences of assigning life insurance. About twenty years ago, we published an article arguing that the tax consequences of assigning life insurance affords taxpayers unwarranted opportunities for tax avoidance. Since then, developments in the case law and Internal Revenue Service rulings have broadened the loopholes. In the update of our article, we show how the new tax law supports our original position

Retirees Beware: Don\u27t Worry About the British, Taxmageddon Is Coming

This article is adapted from the authors\u27 article published under a similar title in 136 Tax Notes 107 (July 2, 2012)

Retirees Beware: Don\u27t Worry About the British, \u27Taxmageddon\u27 is Coming

Taxmageddon is coming. Unless Congress extends the current rates or reaches an agreement on tax reform, dividends will then be taxed as ordinary income at a marginal rate as high as 39.6 % and net capital gains will then be taxed at 20%. For high-income taxpayers, a 3.8% Medicare surtax will be added to the taxation of net capital gains, dividend income, interest, and other investment income, bringing the highest marginal rate to 43.4%

Federal Taxation of the Assignment of Life Insurance

The most litigated estate tax issue concerning life insurance is whether the proceeds should be included in the insured\u27s gross estate. This question usually is governed by section 2042 of the Internal Revenue Code of 1954, the estate tax provision directed specifically at life insurance. While the Tax Reform Act of 1976 wrought enormous changes in many areas of estate taxation, Congress did not change section 2042. Thus the several unresolved questions concerning the interpretation of that section remain unsettled. But the question of the includability of life insurance proceeds in the gross estate of the insured is not always governed by section 2042. It sometimes turns on one of the other sections of the Code, notably section 2035. This Article will deal with the treatment under section 2035 of various types of transactions concerning life insurance

Image Station Matching, Preprocessing, Spatial Registration and Change Detection with Multi-Temporal Remotely-Sensed Imagery

A method for collecting and processing remotely sensed imagery in order to achieve precise spatial co-registration (e.g., matched alignment) between multi-temporal image sets is presented. Such precise alignment or spatial co-registration of imagery can be used for change detection, image fusion, and temporal analysis/modeling. Further, images collected in this manner may be further processed in such a way that image frames or line arrays from corresponding photo stations are matched, co-aligned and if desired merged into a single image and/or subjected to the same processing sequence. A second methodology for automated detection of moving objects within a scene using a time series of remotely sensed imagery is also presented. Specialized image collection and preprocessing procedures are utilized to obtain precise spatial co-registration (image registration) between multitemporal image frame sets. In addition, specialized change detection techniques are employed in order to automate the detection of moving objects