831 research outputs found
A computer program for a line-by-line calculation of spectra from diatomic molecules and atoms assuming a Voight line profile
Computer program predicts the spectra resulting from electronic transitions of diatomic molecules and atoms in local thermodynamic equilibrium. The program produces a spectrum by accounting for the contribution of each rotational and atomic line considered
Valuation of Closely-Held Stock for Federal Tax Purposes: Approach to an Objective Method
The present double-standard approach to the valuation problem discriminates against owners of closely-held stock, that is, corporate shares which have no public market. The disparity of treatment is traceable to the unfortunate fact that, whereas actual sales or bona fide bid and asked prices govern the valuation for federal tax purposes of listed stocks and of unlisted stocks which are dealt in through brokers or have a market, the criteria employed in valuing closely-held stock are predominantly subjective. This makes a paradise for experts but they seldom agree and few, if any, of their assumptions and conclusions are anything more than unverified, and not always wholly disinterested, hunches. As a consequence, disagreement between taxpayer and revenue agent is frequent and the process of resolving disagreement is long and costly and the event uncertain. In short, the whole merry-go-round of valuing closely-held stock is wasteful and unfair.
This paper and the study it reports are addressed to the possibility of improving the situation by making a fresh approach to the valuation of closely-held stock
Measuring Accuracy of Automated Parsing and Categorization Tools and Processes in Digital Investigations
This work presents a method for the measurement of the accuracy of evidential
artifact extraction and categorization tasks in digital forensic
investigations. Instead of focusing on the measurement of accuracy and errors
in the functions of digital forensic tools, this work proposes the application
of information retrieval measurement techniques that allow the incorporation of
errors introduced by tools and analysis processes. This method uses a `gold
standard' that is the collection of evidential objects determined by a digital
investigator from suspect data with an unknown ground truth. This work proposes
that the accuracy of tools and investigation processes can be evaluated
compared to the derived gold standard using common precision and recall values.
Two example case studies are presented showing the measurement of the accuracy
of automated analysis tools as compared to an in-depth analysis by an expert.
It is shown that such measurement can allow investigators to determine changes
in accuracy of their processes over time, and determine if such a change is
caused by their tools or knowledge.Comment: 17 pages, 2 appendices, 1 figure, 5th International Conference on
Digital Forensics and Cyber Crime; Digital Forensics and Cyber Crime, pp.
147-169, 201
Valuation of Closely-Held Stock for Federal Tax Purposes: Approach to an Objective Method
Official Student Newspaper
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Dune Evolution Westmoreland County, Virginia Potomac River Shoreline
Shoreline evolution is the change in shore position through time. In fact, it is the material resistance of the coastal geologic underpinnings against the impinging hydrodynamic (and aerodynamic) forces. Along the shores of Chesapeake Bay, it is a process-response system. The processes at work include winds, waves, tides and currents, which shape and modify coastlines by eroding, transporting and depositing sediments. The shore line is commonly plotted and measured to provide a rate of change but it is as important to understand the geomorphic patterns of change. Shore analysis provides the basis to know how a particular coast has changed through time and how it might proceed in the future. The purpose of this report is to document how the dunes on Potomac River shores of Westmoreland (Figure 1) have evolved since 1937. Aerial imagery was taken for most of the Bay region beginning that year, and it is this imagery that allows one to assess the geomorphic nature of shore change. Aerial imagery shows how the coast has changed, how beaches, dunes, bars, and spits have grown or decayed, how barriers have breached, how inlets have changed course, and how one shore type has displaced another or has not changed at all. Shore change is a natural process but, quite often, the impacts of man through shore hardening or inlet stabilization come to dominate a given shore reach. Most of the change in shore positions where dunes occur will be quantified in this report. Others, particularly very irregular coasts, around inlets, and other complicated areas will be subject to interpretation
Blocks of cyclotomic Hecke algebras and Khovanov-Lauda algebras
We construct an explicit isomorphism between blocks of cyclotomic Hecke
algebras and (sign-modified) Khovanov-Lauda algebras in type A. These
isomorphisms connect the categorification conjecture of Khovanov and Lauda to
Ariki's categorification theorem. The Khovanov-Lauda algebras are naturally
graded, which allows us to exhibit a non-trivial Z-grading on blocks of
cyclotomic Hecke algebras, including symmetric groups in positive
characteristic.Comment: 32 pages; minor changes to section
Shoreline Evolution Lancaster County, Virginia Chesapeake Bay and Rappahannock River Shorelines 2006
Shoreline evolution is the change in shore position through time. In fact, it is the material resistance of the coastal geologic underpinnings against the impinging hydrodynamic (and aerodynamic) forces. Along the shores of Chesapeake Bay and Rappahannock River, it is a process-response system. The processes at work include winds, waves, tides and currents, which shape and modify coastlines by eroding, transporting and depositing sediments. The shore line is commonly plotted and measured to provide a rate of change but it is as important to understand the geomorphic patterns of change. Shore analysis provides the basis to know how a particular coast has changed through time and how it might proceed in the future. The purpose of this report is to document how the dunes along the Bay and river shores of Lancaster (Figure 1) have evolved since 1937. Aerial imagery was taken for most of the Bay region beginning that year, and it is this imagery that allows one to assess the geomorphic nature of shore change. Aerial imagery shows how the coast has changed, how beaches, dunes, bars, and spits have grown or decayed, how barriers have breached, how inlets have changed course, and how one shore type has displaced another or has not changed at all. Shore change is a natural process but, quite often, the impacts of man through shore hardening or inlet stabilization come to dominate a given shore reach. Most of the change in shore positions will be quantified in this report. Others, particularly very irregular coasts, around inlets, and other complicated areas will be subject to interpretation
Dune Evolution Middlesex County, Virginia Rappahannock River and Piankatank River Shorelines
Shoreline evolution is the change in shore position through time. In fact, it is the material resistance of the coastal geologic underpinnings against the impinging hydrodynamic (and aerodynamic) forces. Along the shores of Chesapeake Bay, it is a process-response system. The processes at work include winds, waves, tides and currents, which shape and modify coastlines by eroding, transporting and depositing sediments. The shore line is commonly plotted and measured to provide a rate of change but it is as important to understand the geomorphic patterns of change. Shore analysis provides the basis to know how a particular coast has changed through time and how it might proceed in the future. The purpose of this report is to document how the dunes on Piankatank River and Rappahannock River shores of Middlesex (Figure 1) have evolved since 1937. Aerial imagery was taken for most of the Bay region beginning that year, and it is this imagery that allows one to assess the geomorphic nature of shore change. Aerial imagery shows how the coast has changed, how beaches, dunes, bars, and spits have grown or decayed, how barriers have breached, how inlets have changed course, and how one shore type has displaced another or has not changed at all. Shore change is a natural process but, quite often, the impacts of man through shore hardening or inlet stabilization come to dominate a given shore reach. Most of the change in shore positions where dunes occur will be quantified in this report. Others, particularly very irregular coasts, around inlets, and other complicated areas will be subject to interpretation
Telomere maintenance is dependent on activities required for end repair of double-strand breaks
AbstractTelomeres are functionally distinct from ends generated by chromosome breakage, in that telomeres, unlike double-strand breaks, are insulated from recombination with other chromosomal termini [1]. We report that the Ku heterodimer and the Rad50/Mre11/Xrs2 complex, both of which are required for repair of double-strand breaks [2–5], have separate roles in normal telomere maintenance in yeast. Using epistasis analysis, we show that the Ku end-binding complex defined a third telomere-associated activity, required in parallel with telomerase [6] and Cdc13, a protein binding the single-strand portion of telomere DNA [7,8]. Furthermore, loss of Ku function altered the expression of telomere-located genes, indicative of a disruption of telomeric chromatin. These data suggest that the Ku complex and the Cdc13 protein function as terminus-binding factors, contributing distinct roles in chromosome end protection. In contrast, MRE11 and RAD50 were required for the telomerase-mediated pathway, rather than for telomeric end protection; we propose that this complex functions to prepare DNA ends for telomerase to replicate. These results suggest that as a part of normal telomere maintenance, telomeres are identified as double-strand breaks, with additional mechanisms required to prevent telomere recombination. Ku, Cdc13 and telomerase define three epistasis groups required in parallel for telomere maintenance
Valuation of Closely-Held Stock for Federal Tax Purposes: Approach to an Objective Method
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