19,243 research outputs found

    Detouring the Tax Reform Act of 1976: Tax Shelter Proprietorships

    Get PDF
    After briefly reviewing the so-called abusive aspects of tax shelters which led Congress to enact the Tax Reform Act of 1976, the authors focus on an unintended loophole-the tax shelter proprietorship. The tax shelter proprietorship remains a viable method of reducing federal income taxes payable by high bracket taxpayers. The business mechanics and tax aspects of a sound recording proprietorship are analyzed and specific suggestions for future reforms to deal with the problem of tax shelter proprietorships are delineated

    Improved simulation of non-Gaussian temperature and polarization CMB maps

    Get PDF
    We describe an algorithm to generate temperature and polarization maps of the cosmic microwave background radiation containing non-Gaussianity of arbitrary local type. We apply an optimized quadrature scheme that allows us to predict and control integration accuracy, speed up the calculations, and reduce memory consumption by an order of magnitude. We generate 1000 non-Gaussian CMB temperature and polarization maps up to a multipole moment of l_max = 1024. We validate the method and code using the power spectrum and the fast cubic (bispectrum) estimator and find consistent results. The simulations are provided to the community.Comment: 18 pages, 19 figures. Accepted for publication in ApJS. Simulations can be obtained at http://planck.mpa-garching.mpg.de/cmb/fnl-simulation

    Mass-varying neutrino in light of cosmic microwave background and weak lensing

    Full text link
    We aim to constrain mass-varying neutrino models using large scale structure observations and produce forecast for the Euclid survey. We investigate two models with different scalar field potential and both positive and negative coupling parameters \beta. These parameters correspond to growing or decreasing neutrino mass, respectively. We explore couplings up to |\beta|<5. In the case of the exponential potential, we find an upper limit on Ωνh2\Omega_\nu h^2<0.004 at 2-σ\sigma level. In the case of the inverse power law potential the null coupling can be excluded with more than 2-\sigma significance; the limits on the coupling are \beta>3 for the growing neutrino mass and \beta<-1.5 for the decreasing mass case. This is a clear sign for a preference of higher couplings. When including a prior on the present neutrino mass the upper limit on the coupling becomes |\beta|<3 at 2-σ\sigma level for the exponential potential. Finally, we present a Fisher forecast using the tomographic weak lensing from an Euclid-like experiment and we also consider the combination with the cosmic microwave background (CMB) temperature and polarisation spectra from a Planck-like mission. If considered alone, lensing data is more efficient in constraining Ων\Omega_\nu with respect to CMB data alone. There is, however, a strong degeneracy in the \beta-Ωνh2\Omega_\nu h^2 plane. When the two data sets are combined, the latter degeneracy remains, but the errors are reduced by a factor ~2 for both parameters.Comment: 5 pages, 6 figures. Now published in A&A 500, 657-665 (2009

    Trauma-informed care in the UK:where are we? A qualitative study of health policies and professional perspectives

    Get PDF
    BACKGROUND: Trauma-informed (TI) approach is a framework for a system change intervention that transforms the organizational culture and practices to address the high prevalence and impact of trauma on patients and healthcare professionals, and prevents re-traumatization in healthcare services. Review of TI approaches in primary and community mental healthcare identified limited evidence for its effectiveness in the UK, however it is endorsed in various policies. This study aimed to investigate the UK-specific context through exploring how TI approaches are represented in health policies, and how they are understood and implemented by policy makers and healthcare professionals. METHODS: A qualitative study comprising of a document analysis of UK health policies followed by semi-structured interviews with key informants with direct experience of developing and implementing TI approaches. We used the Ready Extract Analyse Distil (READ) approach to guide policy document review, and the framework method to analyse data. RESULTS: We analysed 24 documents and interviewed 11 professionals from healthcare organizations and local authorities. TI approach was included in national, regional and local policies, however, there was no UK- or NHS-wide strategy or legislation, nor funding commitment. Although documents and interviews provided differing interpretations of TI care, they were aligned in describing the integration of TI principles at the system level, contextual tailoring to each organization, and addressing varied challenges within health systems. TI care in the UK has had piecemeal implementation, with a nation-wide strategy and leadership visible in Scotland and Wales and more disjointed implementation in England. Professionals wanted enhanced coordination between organizations and regions. We identified factors affecting implementation of TI approaches at the level of organization (leadership, service user involvement, organizational culture, resource allocation, competing priorities) and wider context (government support, funding). Professionals had conflicting views on the future of TI approaches, however all agreed that government backing is essential for implementing policies into practice. CONCLUSIONS: A coordinated, more centralized strategy and provision for TI healthcare, increased funding for evaluation, and education through professional networks about evidence-based TI health systems can contribute towards evidence-informed policies and implementation of TI approaches in the UK. SUPPLEMENTARY INFORMATION: The online version contains supplementary material available at 10.1186/s12913-022-08461-w

    The shape of the CMB lensing bispectrum

    Full text link
    Lensing of the CMB generates a significant bispectrum, which should be detected by the Planck satellite at the 5-sigma level and is potentially a non-negligible source of bias for f_NL estimators of local non-Gaussianity. We extend current understanding of the lensing bispectrum in several directions: (1) we perform a non-perturbative calculation of the lensing bispectrum which is ~10% more accurate than previous, first-order calculations; (2) we demonstrate how to incorporate the signal variance of the lensing bispectrum into estimates of its amplitude, providing a good analytical explanation for previous Monte-Carlo results; and (3) we discover the existence of a significant lensing bispectrum in polarization, due to a previously-unnoticed correlation between the lensing potential and E-polarization as large as 30% at low multipoles. We use this improved understanding of the lensing bispectra to re-evaluate Fisher-matrix predictions, both for Planck and cosmic variance limited data. We confirm that the non-negligible lensing-induced bias for estimation of local non-Gaussianity should be robustly treatable, and will only inflate f_NL error bars by a few percent over predictions where lensing effects are completely ignored (but note that lensing must still be accounted for to obtain unbiased constraints). We also show that the detection significance for the lensing bispectrum itself is ultimately limited to 9 sigma by cosmic variance. The tools that we develop for non-perturbative calculation of the lensing bispectrum are directly relevant to other calculations, and we give an explicit construction of a simple non-perturbative quadratic estimator for the lensing potential and relate its cross-correlation power spectrum to the bispectrum. Our numerical codes are publicly available as part of CAMB and LensPix.Comment: 32 pages, 10 figures; minor changes to match JCAP-accepted version. CMB lensing and primordial local bispectrum codes available as part of CAMB (http://camb.info/
    • …
    corecore