Exploring the Myth of Parity in State Taxation: State Court Decisions Interpreting Public Law 86-272

The general rule of federal question jurisdiction does not extend to cases in which plaintiffs challenge the lawfulness of a state or local tax. In recent years, the Supreme Court has expressed its belief that this lack of a federal forum should not concern taxpayers, as the federal and state judiciaries are equally competent in deciding questions of federal law. Many observers have disputed this parity thesis, labeling it a convenient but dangerous myth. In the field of state and local taxation specifically, lawyers have expressed their distrust of state courts\u27 willingness to protect the federal rights of taxpayers, especially when those taxpayers are domiciled outside the taxing state. While several scholars have explored the question of parity in other contexts, the empirical question whether state courts are systematically biased against taxpayers seeking the protection of federal law has gone largely unexamined. This article offers a preliminary exploration. It presents a study of all reported state court decisions interpreting Public Law 86-272, a federal statute that provides businesses with immunity from state income taxes when they keep the extent of their contacts in the taxing state beneath a specific threshold. The study suggests that, at least as a prima facie matter, these decisions provide little support for the belief that state courts systematically disfavor taxpayers making federal claims. Instead, state courts appear to have interpreted Public Law 86-272 with a fair degree of consistency

Production Test Rig for the ATLAS Level-1 Calorimeter Trigger Digital Processors

The Level-1 Calorimeter Trigger is a digital pipelined system, reducing the 40 MHz bunch-crossing rate down to 75 kHz. It consists of a Preprocessor, a Cluster Processor (CP), and a Jet/Energy-sum Processor (JEP). The CP and JEP receive digitised trigger-tower data from the Preprocessor and produce electron/photon, tau, and jet trigger multiplicities, total and missing transverse energies, and Region-of-Interest (RoI) information. Data are read out to the data acquisition (DAQ) system to monitor the trigger by using readout driver modules (ROD). A dedicated backplane has been designed to cope with the demanding requirements of the CP and JEP sub-systems. A number of pre-production boards were manufactured in order to fully populate a crate and test the robustness of the design on a large scale. Dedicated test modules to emulate digitised calorimeter signals have been used. All modules, cables and backplanes on test are final versions for use at the LHC. This test rig represents up to one third of the Level-1 digital processor system. Real-time data between modules were processed and time-slice readout data was transferred to the ROD at a trigger rate up to 100 kHz. Intensive testing consisted of checking the readout data by comparing to hardware simulations of the trigger. Domains of validity of the boards were also measured and dedicated stressful data patterns were used to check the reliability of the system. Tests results have been successful and the Level-1 calorimeter trigger system is proceeding to full production

Test results for the Jet/Energy Processor of the ATLAS Level-1 Calorimeter Trigger

Morehead State Trail Blazer published on May 11, 1935.https://scholarworks.moreheadstate.edu/trail_blazer/1121/thumbnail.jp

温度场与应力场对主动冷却发动机振动模态的影响

本文在主动冷却发动机三维瞬态耦合传热分析和热结构响应分析基础上，获得了温度场和应力场；分别分析了温度场、应力场及其耦合效应对发动机振动模态的影响。模型中考虑了温度效应造成的材料性能下降对刚度的影响，并引入由热应力引起的初应力附加刚度矩阵和由热挠度引起的初位移附加刚度矩阵。本文还考察了发动机振动模态随结构厚度变化规律。研究表明，温度引起的材料机械性能退化使得发动机各阶频率都随之下降，32s时刻一阶频率比冷态时下降了约9%；热卸载效应使得热应力对振动模态的影响比较复杂；随着结构厚度的增加发动机固有频率呈线性上升