814 research outputs found
IMPLICATIONS OF THE TAX REFORM ACT OF 1976 FOR FARM ESTATE PLANNING
An intergeneration transfer simulation model is used to project estate transfer costs and the value of transfers to the heirs before and after the tax reform act of 1976. Lower Federal estate taxes result for estates that qualify for the special use valuation of farmland provision of the new law. Replacing the 47,000 estate tax credit and revising the tax rate schedule increases Federal estate taxes when the taxable estate is between 9.353 million. The new carryover basis rules for estate assets acquired from decedents dying after 1979 also increase transfer costs.Agricultural Finance,
Scattering matrices and expansion coefficients of Martian analogue palagonite particles
We present measurements of ratios of elements of the scattering matrix of
Martian analogue palagonite particles for scattering angles ranging from 3 to
174 degrees and a wavelength of 632.8 nm. To facilitate the use of these
measurements in radiative transfer calculations we have devised a method that
enables us to obtain, from these measurements, a normalized synthetic
scattering matrix covering the complete scattering angle range from 0 to 180
degrees. Our method is based on employing the coefficients of the expansions of
scattering matrix elements into generalized spherical functions. The synthetic
scattering matrix elements and/or the expansion coefficients obtained in this
way, can be used to include multiple scattering by these irregularly shaped
particles in (polarized) radiative transfer calculations, such as calculations
of sunlight that is scattered in the dusty Martian atmosphere.Comment: 34 pages 7 figures 1 tabl
The development and technology transfer of software engineering technology at NASA. Johnson Space Center
The United State's big space projects of the next decades, such as Space Station and the Human Exploration Initiative, will need the development of many millions of lines of mission critical software. NASA-Johnson (JSC) is identifying and developing some of the Computer Aided Software Engineering (CASE) technology that NASA will need to build these future software systems. The goal is to improve the quality and the productivity of large software development projects. New trends are outlined in CASE technology and how the Software Technology Branch (STB) at JSC is endeavoring to provide some of these CASE solutions for NASA is described. Key software technology components include knowledge-based systems, software reusability, user interface technology, reengineering environments, management systems for the software development process, software cost models, repository technology, and open, integrated CASE environment frameworks. The paper presents the status and long-term expectations for CASE products. The STB's Reengineering Application Project (REAP), Advanced Software Development Workstation (ASDW) project, and software development cost model (COSTMODL) project are then discussed. Some of the general difficulties of technology transfer are introduced, and a process developed by STB for CASE technology insertion is described
The epidemiology of patellar luxation in dogs attending primary-care veterinary practices in England
MicroRNA profiling reveals that miR-21, miR486 and miR-214 are upregulated and involved in cell survival in Sézary syndrome
Sézary syndrome (SS) is an incurable leukemic variant of cutaneous T-cell lymphoma and its pathogenesis is still unknown. Diagnosis/prognosis may strongly ameliorate the management of SS individuals. Here, we profiled the expression of 470 microRNAs (miRNAs) in a cohort of 22 SS patients, and we identified 45 miRNAs differentially expressed between SS and controls. Using predictive analysis, a list of 19 miRNAs, including miR-21, miR-214, miR-486, miR-18a, miR-342, miR-31 and let-7 members were also found. Moreover, we defined a signature of 14 miRNAs including again miR-21, potentially able to discriminate patients with unfavorable and favorable outcome. We validated our data for miR-21, miR-214 and miR-486 by qRT-PCR, including an additional set of array-independent SS cases. In addition, we also provide an in vitro evidence for a contribution of miR-214, miR-486 and miR-21 to apoptotic resistance of CTCL cell line
Scrotal cancer: Incidence, survival and second primary tumours in the Netherlands since 1989
Background: Since the 1970s there have been few epidemiological studies of scrotal cancer. We report on the descriptive epidemiology of scrotal cancer in the Netherlands. Methods: Data on all scrotal cancer patients were obtained from the Netherlands Cancer Registry (NCR) in the period 1989-2006 and age-standardised incidence rates were calculated also according to histology and stage. Relative survival was calculated and multiple primary tumours were studied. Results: The overall incidence rate varied around 1.5 per 1 000 000 person-years, most frequently being squamous cell carcinoma (27%), basal cell carcinoma (19%) and Bowen's disease (15%). Overall 5-year relative survival was 82%, being 77% and 95% for patients with squamous and basal cell carcinoma, respectively. In all, 18% of the patients were diagnosed with a second primary tumour. Conclusion: The incidence rate of scrotal cancer did not decrease, although this was expected; affected patients might benefit from regular checkups for possible new cancers
The spectrum of (136199) Eris between 350 and 2350 nm: Results with X-Shooter
X-Shooter is the first second-generation instrument for the ESO-VLT. It as a
spectrograph covering the 300 - 2480 nm spectral range at once with a high
resolving power. These properties enticed us to observe (136199) Eris during
the science verification of the instrument. The target has numerous absorption
features in the optical and near-infrared domain which has been observed by
different authors, showing differences in their positions and strengths.
We attempt at constraining the existence of super-volatiles, e.g., CH4, CO
and N2, and in particular try to understand the physical-chemical state of the
ices on Eris' surface.
We observed Eris in the 300-2480 nm range and compared the newly obtained
spectra with those available in the literature. We identified several
absorption features, measuring their positions and depth and compare them with
those of reflectance of pure methane ice obtained from the optical constants of
this ice at 30 K to study shifts in their positions and find a possible
explanation for their origin.
We identify several absorption bands in the spectrum all consistent with the
presence of CH4 ice. We do not identify bands related with N2 or CO. We
measured the central wavelengths of the bands and find variable shifts, with
respect to the spectrum of pure CH4 at 30 K. Conclusions. Based on these
wavelength shifts we confirm the presence of a dilution of CH4 in other ice on
the surface of Eris and the presence of pure CH4 spatially segregated. The
comparison of the centers and shapes of these bands with previous works suggest
that the surface is heterogeneous. The absence of the 2160 nm band of N2 can be
explained if the surface temperature is below 35.6 K, the transition
temperature between the alpha and beta phases of this ice. Our results,
including the reanalysis of data published elsewhere, point to an heterogeneous
surface on Eris.Comment: 15 pages, 5 figure
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