Gravitational lens candidates in the E-CDFS

We report ten lens candidates in the E-CDFS from the GEMS survey. Nine of the systems are new detections and only one of the candidates is a known lens system. For the most promising five systems including the known lens system, we present results from preliminary lens mass modelling, which tests if the candidates are plausible lens systems. Photometric redshifts of the candidate lens galaxies are obtained from the COMBO-17 galaxy catalog. Stellar masses of the candidate lens galaxies within the Einstein radius are obtained by using the $z$-band luminosity and the $V-z$ color-based stellar mass-to-light ratios. As expected, the lensing masses are found to be larger than the stellar masses of the candidate lens galaxies. These candidates have similar dark matter fractions as compared to lenses in SLACS and COSMOS. They also roughly follow the halo mass-stellar mass relation predicted by the subhalo abundance matching technique. One of the candidate lens galaxies qualifies as a LIRG and may not be a true lens because the arc-like feature in the system is likely to be an active region of star formation in the candidate lens galaxy. Amongst the five best candidates, one is a confirmed lens system, one is a likely lens system, two are less likely to be lenses and the status of one of the candidates is ambiguous. Spectroscopic follow-up of these systems is still required to confirm lensing and/or for more accurate determination of the lens masses and mass density profiles.Comment: 12 pages, 5 figures, 3 tables, ApJ accepte

Design, fabrication, and test of a composite material wind turbine rotor blade

The aerodynamic design, structural design, fabrication, and structural testing is described for a 60 foot long filament wound, fiberglass/epoxy resin matrix wind turbine rotor blade for a 125 foot diameter, 100 kW wind energy conversion system. One blade was fabricated which met all aerodynamic shape requirements and was structurally capable of operating under all specified design conditions. The feasibility of filament winding large rotor blades was demonstrated

Stock Dividends as Income

In the case of Towne v. Eisner, the United States Supreme Court has recently held that under the Income Tax Law of 1913, the stock dividends received by a shareholder during the year 1914 could not be taxed upon their full par value, where the corporate surplus thus distributed all accrued prior to January I, 1913. The Treasury Department subsequently announced that the decision is not applicable to the Income Tax Law of 1916.1 It is the purpose of this article to review the case of Towvne v. Eisner,2 and then to discuss the soundness of the position taken by the Secretary of the Treasury. Thus two general questions are presented. The first is, Can the decision of the Supreme Court in the Towne Case be upheld? The second is, Is that section of the Income Tax Law of 1916 that states that stock dividends are income and taxable, constitutional? These questions will be dealt with in orde