Canadian Space Agency Space Station Freedom utilization plans

Under the terms of the NASA/CSA Memorandum of Understanding, Canada will contribute the Mobile Servicing System and be entitled to use 3 percent of all Space Station utilization resources and user accommodations over the 30 year life of the Station. Equally importantly Canada, like NASA, can begin to exploit these benefits as soon as the Man-Tended Capability (MTC) phase begins, in early 1997. Canada has been preparing its scientific community to fully utilize the Space Station for the past five years; most specifically by encouraging, and providing funding, in the area of Materials Science and Applications, and in the area of Space Life Sciences. The goal has been to develop potential applications and an experienced and proficient Canadian community able to effectively utilize microgravity environment facilities such as Space Station Freedom. In addition, CSA is currently supporting four facilities; a Laser Test System, a Large Motion Isolation Mount, a Canadian Float Zone Furnace, and a Canadian Protein Crystallization Apparatus. In late April of this year CSA sent out a Solicitation of Interest (SOI) to potential Canadian user from universities, industry, and government. The intent of the SOI was to determine who was interested, and the type of payloads which the community at large intended to propose. The SOI will be followed by the release of an Announcement of Opportunity (AO) following governmental approval of the Long Term Space plan later this year, or early next year. Responses to the AO will be evaluated and prioritized in a fair and impartial payload selection process, within the guidelines set by our international partners and the Canadian Government. Payload selection is relatively simple compared to the development and qualification process. An end-to-end user support program is therefore also being defined. Much of this support will be provided at the new headquarters currently being built in St. Hubert, Quebec. It is recognized that utilizing the Space Station could be expensive for users; costing in many cases millions of dollars to get a payload from conception to retrieval. It is also recognized that some of the potential users cannot or will not invest a lot of money or effort into Space Station utilization, unless there is a perceived significant commercial potential. How best to fund Space Station payloads is under study. Space Station Freedom will provide the first opportunity for Canada to conduct experiments in a long-duration microgravity environment. CSA have been developing and funding potential users for some time, and considerable interest has been shown by the response to our SOI earlier this year. Canada can be one of the two earliest users for the Space Station, along with NASA. We hope to take full advantage of this opportunity

The Taxpayer Relief Act of 1997: Provisions for Farmers and Rural Communities

Under the Taxpayer Relief Act of 1997, most farmers will pay less Federal income tax, and farm families will find it easier to transfer the family farm across generations. The new law--the tax portion of 1997 legislation to balance the Federal budget by 2002--emerges from years of debate on proposals for tax simplification, broad tax reduction, and targeted relief for capital gains and estate taxes. The legislation is expected to generate a net tax reduction of $95 billion over 5 years for all taxpayers. A number of general and targeted tax relief provisions will reduce Federal taxes significantly for farmers and other rural residents, but also will increase the complexity of both Federal income and estate taxes. Farmers are expected to save more than$1.6 billion per year in Federal income taxes and $150-200 million in Federal estate taxes.farm taxation, Federal income tax, family farm, capital gains, estate taxes, tax reform, tax policy, agricultural assets, farm income variability, Agricultural Finance, Public Economics,

WILL SAVINGS ACCOUNTS (EVER) BECOME PART OF U.S. FARM POLICY?

Various forms of farmer savings accounts have been proposed to help U.S. farmers manage their income variability. Financial incentives include tax-deferral and government matching deposits. This paper estimates farmer eligibility, program size, and benefit distributions for two congressional proposals: FARRM accounts and a farm counter-cyclical savings account program.Agricultural and Food Policy, Agricultural Finance,

EFFECTS OF FEDERAL TAX POLICY ON AGRICULTURE

This report analyzes the effects of the current Federal tax code on farming and evaluates tax proposals to assist beginning farmers. Investment, management, and production decisions in agriculture continue to be influenced by Federal tax laws. Farmers continue to benefit from both Federal income and estate tax policies targeted to agriculture. These provisions exert upward pressure on farmland values and help support ongoing trends that increase the number of very small and large farms. However, the influence of the current tax structure with lower marginal tax rates and a broader income base is less than in earlier decades and may be small relative to government farm programs. Tax proposals to assist beginning farmers would likely increase the availability of land for lease or purchase, but would do little to make land more affordable.Federal tax policy, income tax, social security tax, structure, small farms, estate and gift tax, capital gains, farm losses, Agricultural Finance, Public Economics,

Nonlinear Modeling and Verification of a Heaving Point Absorber for Wave Energy Conversion

Although the heaving Point Absorber (PA) concept is well known in wave energy conversion research, few studies focus on appropriate modelling of non-linear fluid viscous and mechanical friction dynamics. Even though these concepts are known to have non-linear effects on the hydrodynamic system, most research studies consider linearity as a starting point and in so doing have a weak approach to modelling the true dynamic behaviour, particularly close to resonance. The sole use of linear modelling leads to limited ability to develop control strategies capable of true power capture optimisation and suitable device operation. Based on a 1/50 scale cylindrical heaving PA, this research focuses on a strategy for hydrodynamic model development and experimental verification. In this study, nonlinear dynamics are considered, including the lumped effect of the fluid viscous and mechanical friction forces. The excellent correspondence between the derived non-linear model and wave tank tested PA behaviours provides a strong background for wave energy tuning and control system design

A Content Analysis of the Huron Daily Plainsman\u27s Coverage of the Oahe Issue for the Year of 1975

The study by Spector was based on a comparison of the count of favorable, unfavorable and neutral editorial items with vote on a municipal referendum. Spector found a high correlation between editorial position and the election outcome. The editorial policy of the Bridgeport daily newspaper was decidedly against the municipal referendum. Spector coded 23 unfavorable editorials (against the referendum), one neutral in content, and none favorable. Bridgeport voters voted 73 percent against the referendum. Voters in the 15 1/2 – county Oahe Conservancy Sub-District in 1960 voted overwhelmingly (85.5%) to establish the sub-district board to monitor and promote the Oahe project. The history of the role of the Huron Daily Plainsman, described by Associate Publisher Laverne J. Maher, shows that at the time of the election to form the sub-district board, the newspaper actively (through its editorials and the efforts of its publishers and editors) campaigned in favor of establishing the board. Whether the newspaper’s stance significantly contributed to the 85.5 per cent favorable vote is a matter for research, but it does shed light on the area of local newspaper involvement in a local issue. After reasoning that editorial policy and a newspaper’s active pursuit to affect an issue could lead to substantial influence, this researcher south to determine the content of news about Oahe in the news columns of the Huron Daily Plainsman. The writer concluded that the use of content analysis to quantify the Oahe in the news columns of the Huron Daily Plainsman would contribute to an understanding of the treatment (or news “play”) given news about which the newspaper has established an editorial stance

The Effect of the Housing Boom on Farm Land Values via Tax-Deferred Exchanges

This project examines Section 1031 of the Internal Revenue Code and agriculture land exchanges. Stakeholders in rural communities and agriculture are particularly interested in Section 1031 because the recent growth in transaction values of farmland may have, in part, been stimulated by Section 1031 land exchanges. Further, although many have speculated that such exchanges are widely used, little empirical research exists about the provision. We examine the theory of exchanges and develop a theoretical premium value for exchanges. We also present the first evidence of like-kind exchanges involving farmland using Federal tax data.Like-Kind Exchange, Capital Gains Tax, Agricultural Land, Land Economics/Use, Public Economics, Q15, H24,

Arterial-portal fistula treated with hepatic arterial embolization and portal venous aneurysm stent-graft exclusion complicated by type 2 endoleak.

Intrahepatic arterioportal fistulas may be complicated by portal hypertension. An associated portal venous aneurysm (PVA) may impinge upon adjacent structures or rupture. We present a 65-year-old man with an intrahepatic Intrahepatic arterioportal fistula and 6.4 × 5.8 cm right portal vein aneurysm extending within 0.4 cm of the hepatic margin, associated with pain concerning for impending rupture. The PVA was refractory to transarterial embolization due to recruitment of arterial collaterals. Therefore, it was additionally excluded from the portal vein with a 12 mm × 9.5 cm venous stent graft. Although endovascular therapy thrombosed the aneurysm and improved symptoms, it was complicated by a type 2 endoleak into the PVA