A Markovian Model for the Valuation of Human Assets Acquired by an Organizational Purchase

A corporation acquires the assets and liabilities of a securities brokerage firm for a price in excess of net book value. A Markov analysis is used in conjunction with human resource accounting to value a pool of account executives employed by the brokerage firm. The tax implications of imputing a portion of the purchase price premium to the pool of human assets (as opposed to goodwill) are discussed

Star Formation in M51 Triggered by Galaxy Interaction

We have mapped the inner 360'' regions of M51 in the 158micron [CII] line at 55'' spatial resolution using the Far-infrared Imaging Fabry-Perot Interferometer (FIFI) on the Kuiper Airborne Observatory (KAO). The emission is peaked at the nucleus, but is detectable over the entire region mapped, which covers much of the optical disk of the galaxy. There are also two strong secondary peaks at ~43% to 70% of the nuclear value located roughly 120'' to the north-east, and south-west of the nucleus. These secondary peaks are at the same distance from the nucleus as the corotation radius of the density wave pattern. The density wave also terminates at this location, and the outlying spiral structure is attributed to material clumping due to the interaction between M51 and NGC5195. This orbit crowding results in cloud-cloud collisions, stimulating star formation, that we see as enhanced [CII] line emission. The [CII] emission at the peaks originates mainly from photodissociation regions (PDRs) formed on the surfaces of molecular clouds that are exposed to OB starlight, so that these [CII] peaks trace star formation peaks in M51. The total mass of [CII] emitting photodissociated gas is ~2.6x10^{8} M_{sun}, or about 2% of the molecular gas as estimated from its CO(1-0) line emission. At the peak [CII] positions, the PDR gas mass to total gas mass fraction is somewhat higher, 3-17%, and at the secondary peaks the mass fraction of the [CII] emitting photodissociated gas can be as high as 72% of the molecular mass.... (continued)Comment: 14 pages, 6 figures, Accepted in ApJ (for higher resolution figures contact the author

The focused ion beam as an integrated circuit restructuring tool

One of the capabilities of focused ion beam systems is ion milling. The purpose of this work is to explore this capability as a tool for integrated circuit restructuring. Methods for cutting and joining conductors are needed. Two methods for joining conductors are demonstrated. The first consists of spinning nitrocellulose (a self‐developing resist) on the circuit, ion exposing an area, say, 7×7 μm, then milling a smaller via with sloping sidewalls through the first metal layer down to the second, e‐beam evaporating metal, and then dissolving the nitrocellulose to achieve liftoff. The resistance of these links between two metal levels varied from 1 to 7 Ω. The second, simpler method consists of milling a via with vertical sidewalls down to the lower metal layer, then reducing the milling scan to a smaller area in the center of this via, thereby redepositing the metal from the lower layer on the vertical sidewall. The short circuit thus achieved varied from 0.4 to 1.5 Ω for vias of dimensions 3×3 μm to 1×1 μm, respectively. The time to mill a 1×1 μm via with a 68 keV Ga+ beam, of 220 Pa current is 60 s. In a system optimized for this application, this milling time is expected to be reduced by a factor of at least 100. In addition, cuts have been made in 1‐μm‐thick Al films covered by 0.65 μm of SiO2. These cuts have resistances in excess of 20 MΩ. This method of circuit restructuring can work at dimensions a factor of 10 smaller than laser zapping and requires no special sites to be fabricated

The Charge Form Factor of the Neutron at Low Momentum Transfer from the 2H⃗(e⃗,e′n)p^{2}\vec{\rm H}(\vec{\rm e},{\rm e}'{\rm n}){\rm p} Reaction

We report new measurements of the neutron charge form factor at low momentum transfer using quasielastic electrodisintegration of the deuteron. Longitudinally polarized electrons at an energy of 850 MeV were scattered from an isotopically pure, highly polarized deuterium gas target. The scattered electrons and coincident neutrons were measured by the Bates Large Acceptance Spectrometer Toroid (BLAST) detector. The neutron form factor ratio $G^{n}_{E}/G^{n}_{M}$ was extracted from the beam-target vector asymmetry $A_{ed}^{V}$ at four-momentum transfers $Q^{2}=0.14$, 0.20, 0.29 and 0.42 (GeV/c)$^{2}$.Comment: 5 pages, 3 figures, submitted to Phys. Rev. Let

Measurement of the proton electric to magnetic form factor ratio from \vec ^1H(\vec e, e'p)

We report the first precision measurement of the proton electric to magnetic form factor ratio from spin-dependent elastic scattering of longitudinally polarized electrons from a polarized hydrogen internal gas target. The measurement was performed at the MIT-Bates South Hall Ring over a range of four-momentum transfer squared $Q^2$ from 0.15 to 0.65 (GeV/c)$^2$. Significantly improved results on the proton electric and magnetic form factors are obtained in combination with previous cross-section data on elastic electron-proton scattering in the same $Q^2$ region.Comment: 4 pages, 2 figures, submitted to PR

Quantum suppression of shot noise in field emitters

We have analyzed the shot noise of electron emission under strong applied electric fields within the Landauer-Buttiker scheme. In contrast to the previous studies of vacuum-tube emitters, we show that in new generation electron emitters, scaled down to the nanometer dimensions, shot noise much smaller than the Schottky noise is observable. Carbon nanotube field emitters are among possible candidates to observe the effect of shot-noise suppression caused by quantum partitioning.Comment: 5 pages, 1 fig, minor changes, published versio

Re‐do MitraClip in patients with functional mitral valve regurgitation and advanced heart failure

AIM: Percutaneous mitral valve repair (PMVR) via MitraClip implantation is a therapeutic option for severe mitral regurgitation (MR) in advanced stages of heart failure (HF). However, progressive left ventricular dilation in these patients may lead to recurrent MR after PMVR and consequent re‐do MitraClip implantation. Here, we describe the characteristics and outcomes of this clinical scenario. METHODS AND RESULTS: Patients with systolic HF and functional MR undergoing a re‐do MitraClip procedure were retrospectively analysed. Inclusion criteria were age ≥18 years, technical, device and procedural success at first MitraClip procedure, functional MR and systolic HF with an ejection fraction (EF) of <45%. Seventeen out of 684 patients undergoing PMVR with the MitraClip device at our institution between September 2009 and July 2019 were included. All patients displayed advanced HF with an EF of 20% (±9.9) and highly elevated N‐terminal pro‐brain natriuretic peptide. Technical success of the re‐do MitraClip procedure was 100%, whereas procedural and device success were only achieved in 11 patients (65%). Unsuccessful re‐do procedures were related to lower EF and implantation of more than one clip at initial procedure. However, despite reduction in MR grade and no occurrence of significant mitral stenosis after the procedure, the mortality during 12 months follow‐up remained high (8 of 17; 47%). CONCLUSIONS: In a cohort of patients with advanced HF undergoing PMVR, re‐do MitraClip procedure was feasible, but procedural success was unsatisfactory and morbidity and mortality remained high, possibly reflecting the advanced stage of HF in these patients

Reaction of fibroblasts to various dental casting alloys

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/72968/1/j.1600-0714.1988.tb01547.x.pd