Taxation Of Mandatory Restitution Received By Victims Of Human Trafficking

In Notice 2012-12, the Internal Revenue Service announced that awards of mandatory restitution received by victims of human trafficking under 18 U.S.C. 1593 of the Trafficking Victims Protection Act of 2000 are excluded from gross income. This article examines the basic provisions of the Trafficking Victims Protection Act of 2000, the calculation of mandatory restitution, publicly available resources involving human trafficking, and the taxability of damages involving physical versus nonphysical injury under civil law

The mitochondrial unfolded protein response: Signaling from the powerhouse

Mitochondria are multifaceted and indispensable organelles required for cell performance. Accordingly, dysfunction to mitochondria can result in cellular decline and possibly the onset of disease. Cells use a variety of means to recover mitochondria and restore homeostasis, including the activation of retrograde pathways such as the mitochondrial unfolded protein response (UPRmt). In this Minireview, we will discuss how cells adapt to mitochondrial stress through UPRmt regulation. Furthermore, we will explore the current repertoire of biological functions that are associated with this essential stress-response pathway

Traffic Aware Planner (TAP) Flight Evaluation

NASA's Traffic Aware Planner (TAP) is a cockpit decision support tool that has the potential to achieve significant fuel and time savings when it is embedded in the data-rich Next Generation Air Transportation System (NextGen) airspace. To address a key step towards the operational deployment of TAP and the NASA concept of Traffic Aware Strategic Aircrew Requests (TASAR), a system evaluation was conducted in a representative flight environment in November, 2013. Numerous challenges were overcome to achieve this goal, including the porting of the foundational Autonomous Operations Planner (AOP) software from its original simulation-based, avionics-embedded environment to an Electronic Flight Bag (EFB) platform. A flight-test aircraft was modified to host the EFB, the TAP application, an Automatic Dependent Surveillance Broadcast (ADS-B) processor, and a satellite broadband datalink. Nine Evaluation Pilots conducted 26 hours of TAP assessments using four route profiles in the complex eastern and north-eastern United States airspace. Extensive avionics and video data were collected, supplemented by comprehensive inflight and post-flight questionnaires. TAP was verified to function properly in the live avionics and ADS-B environment, characterized by recorded data dropouts, latency, and ADS-B message fluctuations. Twelve TAP-generated optimization requests were submitted to ATC, of which nine were approved, and all of which resulted in fuel and/or time savings. Analysis of subjective workload data indicated that pilot interaction with TAP during flight operations did not induce additional cognitive loading. Additionally, analyses of post-flight questionnaire data showed that the pilots perceived TAP to be useful, understandable, intuitive, and easy to use. All program objectives were met, and the next phase of TAP development and evaluations with partner airlines is in planning for 2015

Status, Plans, and Initial Results for ARES 1 Crew Launch Vehicle Aerodynamics

Following the completion of NASA's Exploration Systems Architecture Study in August 2004 for the NASA Exploration Systems Mission Directorate (ESMD), the Exploration Launch Office at the NASA Marshall Space Flight Center was assigned project management responsibilities for the design and development of the first vehicle in the architecture, the Ares I Crew Launch Vehicle (CLV), which will be used to launch astronauts to low earth orbit and rendezvous with either the International Space Station or the ESMD s earth departure stage for lunar or other future missions beyond low Earth orbit. The primary elements of the Ares I CLV project are the first stage, the upper stage, the upper stage engine, and vehicle integration. Within vehicle integration is an effort in integrated design and analysis which is comprised of a number of technical disciplines needed to support vehicle design and development. One of the important disciplines throughout the life of the project is aerodynamics. This paper will present the status, plans, and initial results of Ares I CLV aerodynamics as the project was preparing for the Ares I CLV Systems Requirements Review. Following a discussion of the specific interactions with other technical panels and a status of the current activities, the plans for aerodynamic support of the Ares I CLV until the initial crewed flights will be presented

Conventional and Genetic Evidence on the Association between Adiposity and CKD

Background The size of any causal contribution of central and general adiposity to CKD risk and the underlying mechanism of mediation are unknown. Methods Data from 281,228 UK Biobank participants were used to estimate the relevance of waist-to-hip ratio and body mass index (BMI) to CKD prevalence. Conventional approaches used logistic regression. Genetic analyses used Mendelian randomization (MR) and data from 394 waist-to-hip ratio and 773 BMI-associated loci. Models assessed the role of known mediators (diabetes mellitus and BP) by adjusting for measured values (conventional analyses) or genetic associations of the selected loci (multivariable MR). Results Evidence of CKD was found in 18,034 (6.4%) participants. Each 0.06 higher measured waist-to-hip ratio and each 5-kg/m2 increase in BMI were associated with 69% (odds ratio, 1.69; 95% CI, 1.64 to 1.74) and 58% (1.58; 1.55 to 1.62) higher odds of CKD, respectively. In analogous MR analyses, each 0.06–genetically-predicted higher waist-to-hip ratio was associated with a 29% (1.29; 1.20 to 1.38) increased odds of CKD, and each 5-kg/m2 genetically-predicted higher BMI was associated with a 49% (1.49; 1.39 to 1.59) increased odds. After adjusting for diabetes and measured BP, chi-squared values for associations for waist-to-hip ratio and BMI fell by 56%. In contrast, mediator adjustment using multivariable MR found 83% and 69% reductions in chi-squared values for genetically-predicted waist-to-hip ratio and BMI models, respectively. Conclusions Genetic analyses suggest that conventional associations between central and general adiposity with CKD are largely causal. However, conventional approaches underestimate mediating roles of diabetes, BP, and their correlates. Genetic approaches suggest these mediators explain most of adiposity-CKD–associated risk.</p

Dynamics of extracellular polymeric substance (EPS) production and loss in an estuarine, diatom-dominated, microalgal biofilm over a tidal emersion-immersion period.

We studied patterns of production and loss of four different extracellular polymeric substance (EPS) fractions - colloidal carbohydrates, colloidal EPS (cEPS), hot water (HW)-extracted and hot bicarbonate (HB)-extracted fractions - and community profiles of active (RNA) bacterial communities by use of Terminal-Restriction Fragment Length Polymorphism (T-RFLP) analysis of reverse transcription-polymerase chain reaction amplified 16S rRNA in mudflats in the Colne Estuary, United Kingdom, over two tidal emersion-immersion cycles. Colloidal carbohydrates and intracellular storage carbohydrate (HW) increased during tidal emersion and declined during tidal cover. The dynamics of cEPS and uronic acid content were closely coupled, as were the HB fraction and HB uronic acids. Changes in monosaccharide profiles of HW and HB fractions occurred during the diel period, with some similarity between cEPS and HB fractions. Increasing enzymatic release rates of reducing sugars and increased reducing sugar content were correlated with increased concentrations of colloidal carbohydrate and cEPS during the illuminated emersion period, and with the amount of HB-extracted uronic acids (the most refractory EPS fraction measured). Loss of reducing sugars was high, with sediment concentrations far below those predicted by the measured in situ release rates, T-RFLP analysis revealed no significant shifts in the overall taxonomic composition of the active bacterial community. However, 12 of the 59 terminal restriction fragments identified showed significant changes in relative abundance during the tidal cycle. Changes in the relative abundance of three particular terminal restriction fragments (bacterial taxa) were positively correlated to the rate of extracellular hydrolysis. Losses of chlorophyll a and colloidal and cEPS (up to 50-60) occurred mainly in the first 30 min after tidal cover. About half of this may be owing to in situ degradation, with "wash away" into the water column accounting for the remainder. © 2006, by the American Society of Limnology and Oceanography, Inc

Governing and innovation: the transition to E-mobility - A dutch perspective

This is an essay approach to develop a discussion about the role government can play in stimulating electric vehicle (EV) diffusion, adoption and deployment in support of larger societal goals such as sustainability and urban livability. This reviews governance strategy in support of electric vehicle innovation in a way that integrate many societal actors, including the market to move forward a project with many spillover benefits. It does this by reference to examples and projects in the Netherlands, the EU and the U.S. that articulate these strategies. This is a Dutch perspective because it is written in that context but it has examples and viewpoints that should have a wider appeal

Overcoming the engineering constraints for scaling-up the state-of-the-art catalyst for tail-gas N2O decomposition

An efficient process is reported for preparing a state-of-the-art Fe-ferrierite catalyst for N2O decomposition under industrial tail-gas conditions. In the synthesis procedure we evaluate the very demanding constraints for scale-up; i.e. large reactor volumes are typically needed, long processing times and considerable amounts of waste water is generated. The proposed synthesis minimizes the amount of water used, and therefore the amount produced waste water is minimal; in this approach there is no liquid residual water stream that would need intensive processing. This has remarkable benefits in terms of process design, since the volume of equipment is reduced and the energy-intensive filtration is eliminated. This route exemplifies the concept of process intensification, with the ambition to re-engineer an existing process to make the industrial catalyst manufacture more sustainable. The so-obtained catalyst is active, selective and very stable under tail gas conditions containing H2O, NO and O2, together with N2O; keeping a high conversion during 70 h time on stream at 700 K, with a decay of 0.01%/h, while the standard reference catalyst decays at 0.06%/h; hence it deactivates six times slower, with ~5% absolute points of higher conversion. The excellent catalytic performance is ascribed to the differential speciation