Pitfalls of Estate Planning Revisited

This Article is an address delivered by Dean Thurman to the members of the San Diego County Bar Association who were guests of the First National Bank of San Diego on May 14, 1964. Dean Thurman had been the guest speaker at a similar gathering some ten years prior, shortly after the passage of the 1954 Internal Revenue Code. Dean Thurman outlines a few of the pitfalls encountered in estate planning under the 1954 Internal Revenue Code, as amended to the date of the address, with particular emphasis on changes brought about by the court decisions and Regulations promulgated since 1954. He specifically discusses additional problems encountered where a community property system is superimposed on the federal tax scheme. Because the opening remarks were directed to the particular group assembled, they have been omitted from this article. Case and article citations which were parenthetically included in the text of the address have been relegated to footnotes

An integrated eddy current detection and imaging system on a silicon chip

Eddy current probes have been used for many years for numerous sensing applications including crack detection in metals. However, these applications have traditionally used the eddy current effect in the form of a physically wound single or different probe pairs which of necessity must be made quite large compared to microelectronics dimensions. Also, the traditional wound probe can only take a point reading, although that point might include tens of individual cracks or crack arrays; thus, conventional eddy current probes are beset by two major problems: (1) no detailed information can be obtained about the crack or crack array; and (2) for applications such as quality assurance, a vast amount of time must be taken to scan a complete surface. Laboratory efforts have been made to fabricate linear arrays of single turn probes in a thick film format on a ceramic substrate as well as in a flexible cable format; however, such efforts inherently suffer from relatively large size requirements as well as sensitivity issues. Preliminary efforts to fully extend eddy current probing from a point or single dimensional level to a two dimensional micro-eddy current format on a silicon chip, which might overcome all of the above problems, are presented

Spacecraft-spacecraft radio-metric tracking: Signal acquisition requirements and application to Mars approach navigation

Doppler and ranging measurements between spacecraft can be obtained only when the ratio of the total received signal power to noise power density (P(sub t)/N(sub 0)) at the receiving spacecraft is sufficiently large that reliable signal detection can be achieved within a reasonable time period. In this article, the requirement on P(sub t)/N(sub 0) for reliable carrier signal detection is calculated as a function of various system parameters, including characteristics of the spacecraft computing hardware and a priori uncertainty in spacecraft-spacecraft relative velocity and acceleration. Also calculated is the P(sub t)/N(sub 0) requirements for reliable detection of a ranging signal, consisting of a carrier with pseudonoise (PN) phase modulation. Once the P(sub t)/N(sub 0) requirement is determined, then for a given set of assumed spacecraft telecommunication characteristics (transmitted signal power, antenna gains, and receiver noise temperatures) it is possible to calculate the maximum range at which a carrier signal or ranging signal may be acquired. For example, if a Mars lander and a spacecraft approaching Mars are each equipped with 1-m-diameter antennas, the transmitted power is 5 W, and the receiver noise temperatures are 350 K, then S-band carrier signal acquisition can be achieved at ranges exceeding 10 million km. An error covariance analysis illustrates the utility of in situ Doppler and ranging measurements for Mars approach navigation. Covariance analysis results indicate that navigation accuracies of a few km can be achieved with either data type. The analysis also illustrates dependency of the achievable accuracy on the approach trajectory velocity

Heat Transfer Measurements for a Film Cooled Turbine Vane Cascade

Experimental heat transfer and pressure measurements were obtained on a large scale film cooled turbine vane cascade. The objective was to investigate heat transfer on a commercial high pressure first stage turbine vane at near engine Mach and Reynolds number conditions. Additionally blowing ratios and coolant density were also matched. Numerical computations were made with the Glenn-HT code of the same geometry and compared with the experimental results. A transient thermochromic liquid crystal technique was used to obtain steady state heat transfer data on the mid-span geometry of an instrumented vane with 12 rows of circular and shaped film cooling holes. A mixture of SF6 and Argon gases was used for film coolant to match the coolant-to-gas density ratio of a real engine. The exit Mach number and Reynolds number were 0.725 and 2.7 million respectively. Trends from the experimental heat transfer data matched well with the computational prediction, particularly for the film cooled case

Beam instrumentation for the Tevatron Collider

The Tevatron in Collider Run II (2001-present) is operating with six times more bunches and many times higher beam intensities and luminosities than in Run I (1992-1995). Beam diagnostics were crucial for the machine start-up and the never-ending luminosity upgrade campaign. We present the overall picture of the Tevatron diagnostics development for Run II, outline machine needs for new instrumentation, present several notable examples that led to Tevatron performance improvements, and discuss the lessons for future colliders

Identifying and verifying news through social media: Developing a user-centred tool for professional journalists

Identifying and verifying new information quickly are key issues for journalists who use social media. This article examines what tools journalists think they need to cope with the growing volume and complexity of news on social media, and what improvements are needed in existing systems. It gives some initial results from a major EU research project (Social Sensor), involving computer scientists, journalists, and media researchers, that is designing a new tool to search across social media for news stories, to surface trends, and to help with verification. Preliminary results suggest that an effective tool should focus on the role of key influencers, and should be customisable to suit the particular needs of individual journalists and news organisations