Trends in book-tax income and balance sheet differences.

Conference paperWe use Compustat and tax return data to describe trends from 1991-1998 in differences between book and tax measures of income and balance sheet amounts. Our primary findings confirm that book-tax income differences are growing throughout the 1990s. Extending prior work, we partition the sample to describe the differences by industry, global character and profitability. Secondly, we compare Compustat financial statement assets and liabilities to the book balance sheet reported on the tax return and find that the tax return amounts exceed the financial statement amounts in the aggregate. We plan to investigate suggested explanations for this excess, including differences in book versus tax consolidation reporting and off-balance sheet activity

Gravitational field around a screwed superconducting cosmic string in scalar-tensor theories

We obtain the solution that corresponds to a screwed superconducting cosmic string (SSCS) in the framework of a general scalar-tensor theory including torsion. We investigate the metric of the SSCS in Brans-Dicke theory with torsion and analyze the case without torsion. We show that in the case with torsion the space-time background presents other properties different from that in which torsion is absent. When the spin vanish, this torsion is a $\phi$-gradient and then it propagates outside of the string. We investigate the effect of torsion on the gravitational force and on the geodesics of a test-particle moving around the SSCS. The accretion of matter by wakes formation when a SSCS moves with speed $v$ is investigated. We compare our results with those obtained for cosmic strings in the framework of scalar-tensor theory.Comment: 22 pages, LaTeX, presented at the "XXII - Encontro Nacional de Fisica de Particulas e Campos", Sao Lourenco, MG, Brazi

Gravitational field around a time-like current-carrying screwed cosmic string in scalar-tensor theories

In this paper we obtain the space-time generated by a time-like current-carrying superconducting screwed cosmic string(TCSCS). This gravitational field is obtained in a modified scalar-tensor theory in the sense that torsion is taken into account. We show that this solution is comptible with a torsion field generated by the scalar field $\phi$. The analysis of gravitational effects of a TCSCS shows up that the torsion effects that appear in the physical frame of Jordan-Fierz can be described in a geometric form given by contorsion term plus a symmetric part which contains the scalar gradient. As an important application of this solution, we consider the linear perturbation method developed by Zel'dovich, investigate the accretion of cold dark matter due to the formation of wakes when a TCSCS moves with speed $v$ and discuss the role played by torsion. Our results are compared with those obtained for cosmic strings in the framework of scalar-tensor theories without taking torsion into account.Comment: 21 pages, no figures, Revised Version, presented at the "XXIV- Encontro Nacional de Fisica de Particulas e Campos ", Caxambu, MG, Brazil, to appear in Phys. Rev.

A connectome and analysis of the adult Drosophila central brain.

The neural circuits responsible for animal behavior remain largely unknown. We summarize new methods and present the circuitry of a large fraction of the brain of the fruit fly Drosophila melanogaster. Improved methods include new procedures to prepare, image, align, segment, find synapses in, and proofread such large data sets. We define cell types, refine computational compartments, and provide an exhaustive atlas of cell examples and types, many of them novel. We provide detailed circuits consisting of neurons and their chemical synapses for most of the central brain. We make the data public and simplify access, reducing the effort needed to answer circuit questions, and provide procedures linking the neurons defined by our analysis with genetic reagents. Biologically, we examine distributions of connection strengths, neural motifs on different scales, electrical consequences of compartmentalization, and evidence that maximizing packing density is an important criterion in the evolution of the fly's brain

Economic Effects of Media Concentration: Estimates from a Model of the Newspaper Firm.

By specifying and estimating a five-equation model of newspaper operations, this paper provides evidence useful for addressing several issues concerning media concentration. On the cost side, the results indicate that there exist significant scale economies in the production of circulation and space. On the other hand, the evidence suggests that chain newspapers can not produce output more efficiently than independents, all things equal. On the demand side, rival newspapers located in contiguous geographic markets appear to have an important competitive effect on the demand for circulation. However, broadcast stations do not seem to affect demand for newspaper advertising and circulation. Copyright 1990 by Blackwell Publishing Ltd.

Mechanochemically Active Soft Robots

The functions of soft robotics are intimately tied to their formchannels and voids defined by an elastomeric superstructure that reversibly stores and releases mechanical energy to change shape, grip objects, and achieve complex motions. Here, we demonstrate that covalent polymer mechanochemistry provides a viable mechanism to convert the same mechanical potential energy used for actuation in soft robots into a mechanochromic, covalent chemical response. A bis-alkene functionalized spiropyran (SP) mechanophore is cured into a molded poly­(dimethylsiloxane) (PDMS) soft robot walker and gripper. The stresses and strains necessary for SP activation are compatible with soft robot function. The color change associated with actuation suggests opportunities for not only new color changing or camouflaging strategies, but also the possibility for simultaneous activation of latent chemistry (e.g., release of small molecules, change in mechanical properties, activation of catalysts, etc.) in soft robots. In addition, mechanochromic stress mapping in a functional robotic device might provide a useful design and optimization tool, revealing spatial and temporal force evolution within the robot in a way that might be coupled to autonomous feedback loops that allow the robot to regulate its own activity. The demonstration motivates the simultaneous development of new combinations of mechanophores, materials, and soft, active devices for enhanced functionality

Mechanochemically Active Soft Robots

The functions of soft robotics are intimately tied to their formchannels and voids defined by an elastomeric superstructure that reversibly stores and releases mechanical energy to change shape, grip objects, and achieve complex motions. Here, we demonstrate that covalent polymer mechanochemistry provides a viable mechanism to convert the same mechanical potential energy used for actuation in soft robots into a mechanochromic, covalent chemical response. A bis-alkene functionalized spiropyran (SP) mechanophore is cured into a molded poly­(dimethylsiloxane) (PDMS) soft robot walker and gripper. The stresses and strains necessary for SP activation are compatible with soft robot function. The color change associated with actuation suggests opportunities for not only new color changing or camouflaging strategies, but also the possibility for simultaneous activation of latent chemistry (e.g., release of small molecules, change in mechanical properties, activation of catalysts, etc.) in soft robots. In addition, mechanochromic stress mapping in a functional robotic device might provide a useful design and optimization tool, revealing spatial and temporal force evolution within the robot in a way that might be coupled to autonomous feedback loops that allow the robot to regulate its own activity. The demonstration motivates the simultaneous development of new combinations of mechanophores, materials, and soft, active devices for enhanced functionality