Overview of the Federal Tax System

The major sources of federal tax revenue are individual income taxes, Social Security and other payroll taxes, corporate income taxes, excise taxes, and estate and gift taxes. This report describes the federal tax structure, provides some statistics on the tax system as a whole, and presents analysis of selected tax concepts

Novel techniques to cool and rotate Bose-Einstein condensates in time-averaged adiabatic potentials

We report two novel techniques for cooling and rotating Bose-Einstein condensates in a dilute rubidium vapour that highlight the control and versatility afforded over cold atom systems by time-averaged adiabatic potentials (TAAPs). The intrinsic loss channel of the TAAP has been successfully employed to evaporatively cool a sample of trapped atoms to quantum degeneracy. The speed and efficiency of this process compares well with that of conventional forced rf-evaporation. In an independent experiment, we imparted angular momentum to a cloud of atoms forming a Bose-Einstein condensate by introducing a rotating elliptical deformation to the TAAP geometry. Triangular lattices of up to 60 vortices were created. All findings reported herein result from straightforward adjustments of the magnetic fields that give rise to the TAAP.Comment: The first two authors contributed equally to this wor

Effect of filtration on rolling-element-bearing life in contaminated lubricant environment

Fatigue tests were conducted on groups of 65 millimeter-bore ball bearings under four levels of filtration with and without a contaminated MIL-L-23699 lubricant. The baseline series used noncontaminated oil with 49 micron absolute filtration. In the remaining tests contaminants of the composition found in aircraft engine filters were injected into the filter's supply line at a constant rate of 125 milligrams per bearing-hour. The test filters had absolute particle removal ratings of 3, 30, 49, and 105 microns (0.45, 10, 30, and 70 microns nominal), respectively. Bearings were tested at 15,000 rpm under 4580 newtons radial load. Bearing life and running tract condition generally improved with finer filtration. The 3 and 30 micron filter bearings in a contaminated lubricant had statistically equivalent lives, approaching those from the baseline tests. The experimental lives of 49 micron bearings were approximately half the baseline bearing's lives. Bearings tested with the 105 micron filter experienced wear failures. The degree of surface distress, weight loss, and probable failure mode were found to be dependent on filtration level, with finer filtration being clearly beneficial

2001 Recommended Web Sites for Threatened and Endangered Species

The internet contains a wealth of free information on just about any issue a legal practitioner can come across. Locating the information, though, can be a time consuming and frustrating task. The Journal\u27s annual website review attempts to assist the legal practitioner in taking advantage of the free resources available on the internet when researching environmental and land use law issues. This article is designed to make surfing the net for information more efficient and productive. Past reviews have focused on topics such as Ocean and Coastal law and Wetlands law. This year\u27s review will focus on Endangered Species Web Sites

Technical innovation changes standard radiographic protocols in veterinary medicine: is it necessary to obtain two dorsoproximal-palmarodistal oblique views of the equine foot when using computerised radiography systems?

Since the 1950s, veterinary practitioners have included two separate dorsoproximal–palmarodistal oblique (DPr–PaDiO) radiographs as part of a standard series of the equine foot. One image is obtained to visualise the distal phalanx and the other to visualise the navicular bone. However, rapid development of computed radiography and digital radiography and their post-processing capabilities could mean that this practice is no longer required. The aim of this study was to determine differences in perceived image quality between DPr–PaDiO radiographs that were acquired with a computerised radiography system with exposures, centring and collimation recommended for the navicular bone versus images acquired for the distal phalanx but were subsequently manipulated post-acquisition to highlight the navicular bone. Thirty images were presented to four clinicians for quality assessment and graded using a 1–3 scale (1=textbook quality, 2=diagnostic quality, 3=non-diagnostic image). No significant difference in diagnostic quality was found between the original navicular bone images and the manipulated distal phalanx images. This finding suggests that a single DPr–PaDiO image of the distal phalanx is sufficient for an equine foot radiographic series, with appropriate post-processing and manipulation. This change in protocol will result in reduced radiographic study time and decreased patient/personnel radiation exposure

GFIT2: an experimental algorithm for vertical profile retrieval from near-IR spectra

An algorithm for retrieval of vertical profiles from ground-based spectra in the near IR is described and tested. Known as GFIT2, the algorithm is primarily intended for CO₂, and is used exclusively for CO₂ in this paper. Retrieval of CO₂ vertical profiles from ground-based spectra is theoretically possible, would be very beneficial for carbon cycle studies and the validation of satellite measurements, and has been the focus of much research in recent years. GFIT2 is tested by application both to synthetic spectra and to measurements at two Total Carbon Column Observing Network (TCCON) sites. We demonstrate that there are approximately 3° of freedom for the CO2 profile, and the algorithm performs as expected on synthetic spectra. We show that the accuracy of retrievals of CO₂ from measurements in the 1.61μ (6220 cm⁻¹) spectral band is limited by small uncertainties in calculation of the atmospheric spectrum. We investigate several techniques to minimize the effect of these uncertainties in calculation of the spectrum. These techniques are somewhat effective but to date have not been demonstrated to produce CO₂ profile retrievals with sufficient precision for applications to carbon dynamics. We finish by discussing ongoing research which may allow CO₂ profile retrievals with sufficient accuracy to significantly improve the scientific value of the measurements from that achieved with column retrievals

Making It Legal: A Comparison of Previously Cohabiting and Engaged Newlyweds

In view of the recent emergence of cohabitation as an alternative form of courtship, it is important to determine its possible effects on the subsequent marital union. Are the premarital experiences, marital goals, patterns of marital power and levels of conflict discernably different for those who have lived together before marriage? Comparing cohabitors with noncohabitors , we attempted to pursue this question in a sample of 139 recently married, nonparental, college matriculating, young adults using a lengthy focused interview. Largely due to parental pressures to make it legal , both cohabitors and noncohabitors moved towards matrimony with equal speed, marrying at approximately the same age. In the first years of marriage, cohabitors were highly concerned with the educational and career goals of both spouses and were much more likely to espouse postponed parenthood or voluntary childlessness. Cohabitors were judged to have a higher proportion of egalitarian unions in comparison to the more husbanddominated unions of the noncohabitors. With respect to marital conflict, however, no significant differences in levels of conflict between the two groups were found; although different areas of disagreement and modes of conflict resolution seemed to occur

Validation of purdue engineering shape benchmark clusters by crowdsourcing

The effective organization of CAD data archives is central to PLM and consequently content based retrieval of 2D drawings and 3D models is often seen as a "holy grail" for the industry. Given this context, it is not surprising that the vision of a "Google for shape", which enables engineers to search databases of 3D models for components similar in shape to a query part, has motivated numerous researchers to investigate algorithms for computing geometric similarity. Measuring the effectiveness of the many approaches proposed has in turn lead to the creation of benchmark datasets against which researchers can compare the performance of their search engines. However to be useful the datasets used to measure the effectiveness of 3D retrieval algorithms must not only define a collection of models, but also provide a canonical specification of their relative similarity. Because the objective of shape retrieval algorithms is (typically) to retrieve groups of objects that humans perceive as "similar" these benchmark similarity relationships have (by definition) to be manually determined through inspection

Trapping Ultracold Atoms in a Time-Averaged Adiabatic Potential

We report the first experimental realization of ultracold atoms confined in a time-averaged, adiabatic potential (TAAP). This novel trapping technique involves using a slowly oscillating ($\sim$ kHz) bias field to time-average the instantaneous potential given by dressing a bare magnetic potential with a high frequency ($\sim$ MHz) magnetic field. The resultant potentials provide a convenient route to a variety of trapping geometries with tunable parameters. We demonstrate the TAAP trap in a standard time-averaged orbiting potential trap with additional Helmholtz coils for the introduction of the radio frequency dressing field. We have evaporatively cooled 5 $\times 10^4$ atoms of $^{87}$Rb to quantum degeneracy and observed condensate lifetimes of over \unit[3]{s}.-Comment: 4 pages, 6 figure

Tunable fibre-coupled multiphoton microscopy with a negative curvature fibre

Negative curvature fibre (NCF) guides light in its core by inhibiting the coupling of core and cladding modes. In this work, an NCF was designed and fabricated to transmit ultrashort optical pulses for multiphoton microscopy with low group velocity dispersion (GVD) at 800 nm. Its attenuation was measured to be <0.3 dB m(-1) over the range 600-850 nm and the GVD was -180 ± 70 fs(2)  m(-1) at 800 nm. Using an average fibre output power of ∼20 mW and pulse repetition rate of 80 MHz, the NCF enabled pulses with a duration of <200 fs to be transmitted through a length of 1.5 m of fibre over a tuning range of 180 nm without the need for dispersion compensation. In a 4 m fibre, temporal and spectral pulse widths were maintained to within 10% of low power values up to the maximum fibre output power achievable with the laser system used of 278 mW at 700 nm, 808 mW at 800 nm and 420 mW at 860 nm. When coupled to a multiphoton microscope, it enabled imaging of ex vivo tissue using excitation wavelengths from 740 nm to 860 nm without any need for adjustments to the set-up