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 $60,000 estate exemption with the$47,000 estate tax credit and revising the tax rate schedule increases Federal estate taxes when the taxable estate is between $1.175 million and$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

Insecticide resistance enhances male reproductive success in a beetle

peer reviewe

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