Windsor and Its Discontents: State Income Tax Implications for Same-Sex Couples

In United States v. Windsor, the Supreme Court struck down section three of the federal Defense of Marriage Act. Shortly thereafter, the Internal Revenue Service issued a ruling under which all married same-sex couples will be treated as married for federal tax purposes. The IRS Ruling raised a host of state taxation issues for lawfully married same-sex taxpayers residing in nonrecognition states, given that nearly all states conform to the federal tax system to some degree so as to minimize taxpayers\u27 calculations, record-keeping, and compliance burdens. This Note explores the impact of the post-Windsor IRS Ruling on the taxation of same-sex couples in states that do not recognize same-sex marriage yet require taxpayers to reference their federal tax returns when completing their state tax returns. It details the tax filing approaches adopted by affected states and the disparate state and federal tax treatments faced by the majority of married same-sex couples domiciled in a nonrecognition state. Finally, this Note concludes with a discussion of the constitutional- and administrative-law challenges that married same-sex taxpayers can raise against state tax policies that result in discriminatory treatment of same-sex marriage at the state level

Charged Dilatonic Black Holes in Gravity's Rainbow

In this paper, we present charged dilatonic black holes in gravity's rainbow. We study geometric and thermodynamic properties of black hole solutions. We also investigate the effects of rainbow functions on different thermodynamic quantities for these charged black holes in dilatonic gravity's rainbow. Then, we demonstrate that first law of thermodynamics is valid for these solutions. After that, we investigate thermal stability of the solutions using canonical ensemble and analyze the effects of different rainbow functions on thermal stability. In addition, we present some arguments regarding the bound and phase transition points in context of geometrical thermodynamics. We also study the phase transition in extended phase space in which cosmological constant is treated as the thermodynamic pressure. Finally, we use another approach to calculate and demonstrate that obtained critical points in extended phase space are representing a second order phase transition for these black holes.Comment: 17 pages with 9 captioned figures: Accepted in EPJ

Machine learning-based motion type classification from 5G data

Abstract. To improve the quality of their services and products, nowadays every industry is using artificial intelligence and machine learning. Machine learning is a powerful tool that can be applied in many applications including wireless communications. One way to improve the reliability of wireless connections is to classify motion type of the user and hook it with beamforming and beam steering. With the user equipment’s motion type classification ability, the base station can allocate proper beamforming to the given class of users. With this motivation, the studies of ML algorithms for motion classification is conducted in this thesis. In this work, the supervised learning technique is used to predict and classify motion types using the 5G data. In this work, we used the 5G data collected in 4 different scenarios or classes which are (i) Walking (ii) Standing (ii) Driving and (iv) Drone. The data is then operated on for cleaning and feature engineering and then is fed into different classification algorithms including Logistic Regression Cross Validation (LRCv), Support Vector Classifier (SVC), k-nearest neighbors (KNN), Linear Discriminant Analysis (LDA), AdaBoost, and Extra Tree Classifier. Upon analyzing the evaluation metrics for these algorithms, we found that with the accuracy of ~99% and log-loss of 0.044, Extra Tree Classifier performed better than others. With such promising results, the output of classification process can be used in another pipeline for resource optimization or hooked with hardware for beamforming and beam steering. It can also be used as an input to a digital twin of radio to change its variables dynamically which will be reflected in the physical copy of that radio

Nutritional Status of School Age Children (5-14 years) in a Rural Health Block of North India (Kashmir) Using WHO Z-Score System

Objective: To assess the nutritional status of school going children in Rural Block Hajin. Methods: School children from various primary and middle level educational facilities from a rural health block were surveyed during the School Health Program. Height and weight was measured following standard procedures. MS Excel and Interactive statistics page were used for analysis of data. Results: Both mean weight and height were higher in females than males. The overall prevalence of under nutrition was 19.2%. The prevalence of underweight was lowest in 5 year female (0.0%) and highest in 6 year male (21.5%). For Stunting 7 year males recorded the lowest (0.0%) and 12 year males the highest (28.5%) prevalence. The highest and lowest prevalence of wasting was recorded in 6 year old females (2.56%) and 9 year old males (24.6%) respectively. Prevalence of thinness was lowest in 13 year old females (14.2%) and highest in 13 year old males (47.1%).Conclusion: The nutritional status of school age children in this health block are comparatively better even though a large number of children still fall below the cutoff for various nutritional indicators

Adaptive Control of Weld Penetration and Trajectory for Robotic GTAW

A statistical-adaptive control method for weld bead penetration and joint following in Tungsten Inert Gas Welding as an approach to process control of robotic GTAW has been designed and the sections related to joint following and prediction of the bead width as well as penetration depth were simulated. Weld process parameters such as base current and time, pulse current and time, electrode tip to workpiece distance, filler traveling speed, torch speed and workpiece thickness were used for finding the equations which describe the interrelationship between the aforementioned variables and penetration depth as well as bead width. These equations were developed from the statistical regression analysis of 80 welds deposited using various combinations of welding parameters. For monitoring of workpiece thickness variations, an ultrasonic device was used. In order to accurately control the weld trajectory, a CCD camera was used. The results showed that the misalignment of the progressive heat affected zone which is adjacent to the weld puddle can be detected and used for control of the weld trajectory. Also, it was found that scanning of a certain region of the captured image in front of the weld puddle decreases the data processing time drastically. In continuation of this work, a cascade control system for control of welding velocity as well as an algorithm for off·line generation and control of weld 3-D trajectory was developed

Measuring measurement--disturbance relationships with weak values

Using formal definitions for measurement precision {\epsilon} and disturbance (measurement backaction) {\eta}, Ozawa [Phys. Rev. A 67, 042105 (2003)] has shown that Heisenberg's claimed relation between these quantities is false in general. Here we show that the quantities introduced by Ozawa can be determined experimentally, using no prior knowledge of the measurement under investigation --- both quantities correspond to the root-mean-squared difference given by a weak-valued probability distribution. We propose a simple three-qubit experiment which would illustrate the failure of Heisenberg's measurement--disturbance relation, and the validity of an alternative relation proposed by Ozawa

Phylogenetic analysis of human Tp53 gene using computational approach

The TP53 gene encoding p53 protein is involved in regulating a series of pathways. New discoveries about the function and control of p53 are still in progress and it is hoped to develop better therapeutics and diagnostics by exploiting this system. Evolutionary studies are of prime importance in the field of biological research since very long as provide the basis for comparative genomics. The sequence of Homo sapiens human TP53, transcript variant-1 mRNA sequence was retrieved from the NCBI in FASTAformat and was studied for its relationships and percent similarity within human and others species. Genetic variation among TP53 found in human beings and other organisms were studied in detail. Multiple sequence alignment and phylogenetic analysis of the human TP53, transcript variant-1 mRNA sequence through UPGMA was performed which showed its relationship and pattern of variations among different organisms. This study will help in modern research strategies through the manipulation of p53 as its pathways are emerging rapidly and one can predict its extensive clinical use in the near future for the human benefit worldwide.Key words: P53, tumour, cancer, phylogeny, sequence alignment