9,104 research outputs found
Gauge invariance, radiative interferences and properties of vector mesons
We state the implications on the properties of vector mesons due to gauge
invariance. In particular, we find that polarized vector mesons exhibit a
property in the radiation distribution of order in the photon
energy, namely it is null when the gyromagnetic ratio becomes . Therefore,
the generalization of the Burnett-Kroll theorem for polarized vector-meson
states is held only if . In addition, radiative interferences between the
electric charge and any gauge invariant term is found to be parametrized by a
common global factor which can be used to extract information of the involved
states by a proper choice of the kinematical region, where they could be
relevant.Comment: 5 pages, 1 figure. To appear in the Proceedings of the IX Mexican
Workshop on Particles and Fields, Colima Mexico. Uses RevTex
Binary Decay of Light Nuclear Systems
A review of the characteristic features found in fully energy-damped,
binarydecay yields from light heavy-ion reactions with is presented. The different aspects of these yields that
have been used to support models of compound-nucleus (CN) fission and
deep-inelastic dinucleus orbiting are highlighted. Cross section calculations
based on the statistical phase space at different stages of the reaction are
presented and compared to the experimental results. Although the statistical
models are found to reproduce most of the observed experimental behaviors, an
additional reaction component corresponding to a heavy-ion resonance or
orbiting mechanism is also evident in certain systems. The system dependence of
this second component is discussed. The extent to which the binary yields in
very light systems can be viewed as resulting from a
fusion-fission mechanism is explored. A number of unresolved questions, such as
whether the different observed behaviors reflect characteristically different
reaction times, are discussed.Comment: 79 pages REVTeX file, 39 ps Figures included - to be publihed in
Physics Report
The Renewed Need for Guidance Addressing Partnership 754 Election Revocations
The section 754 election of the Internal Revenue Code allows partnerships to make basis adjustments to avoid potentials for double taxation that can arise following transfers of partnership interests and distributions of partnership property. Once made, a 754 election applies to all future tax years and is revocable only with the consent of the Internal Revenue Service (Service). One subsection of the Treasury Regulations addresses when the Service might approve or deny a partnership’s request to revoke a 754 election. Despite the process contemplated in this regulation, until recently, partnerships could default out of a 754 election without Service approval through a technical termination. The lack of recorded application of the regulation implies that partnerships have largely not needed to rely on—and the Service has not needed to apply—the 754 election revocation regulation. The repeal of technical terminations under the 2017 Tax Cuts and Jobs Act, however, foreclosed the ability of partnerships to default out of a 754 election, creating not only a renewed permanence of 754 elections but also a new need for guidance concerning requests for revocation. In anticipation of both partnerships’ and the Service’s need to rely more heavily on requests for 754 election revocation, this Note provides potential factors the Service might use to consider such requests and highlights other ways partnerships might still effect a 754 election revocation without Service approval
Stern-Gerlach Entanglement in Spinor Bose-Einstein Condensates
Entanglement of spin and position variables produced by spatially
inhomogeneous magnetic fields of Stern-Gerlach type acting on spinor
Bose-Einstein condensates may lead to interference effects at the level of
one-boson densities. A model is worked out for these effects which is amenable
to analytical calculation for gaussian shaped condensates. The resulting
interference effects are sensitive to the spin polarization properties of the
condensate.Comment: 9 pages, 2 figure
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