Taxation - Federal Income Tax - The portion of the net operating loss deduction not absorbed in the alternative tax compensation may be carried forward to another year, notwithstanding that it was considered in making the tentative tax computation under regular method. Chartier Real Estate Co. v. Commissioner (1st Cir. 1970).

This recent case discusses Chartier Real Estate Co. v. Commissioner (1st Cir. 1970)

Coastal Zone Management--The Tidelands: Legislative Apathy vs. Judicial Concern

The following three cases, City of Long Beach v. Mansell, Candlestick Properties, Inc. v. San Francisco Bay Conservation and Development Commission, and Zabel v. Tabb, are important recent developments in the rapidly expanding area of the law of coastal zone management. The purpose of this Article is to present each of the cases individually, then to demonstrate how the inter-relation of the three cases can and probably will be utilized by the courts to effectuate legislative policy

Pressure balance at the magnetopause: Experimental studies

The pressure balance at the magnetopause is formed by magnetic field and plasma in the magnetosheath, on one side, and inside the magnetosphere, on the other side. In the approach of dipole earth's magnetic field configuration and gas-dynamics solar wind flowing around the magnetosphere, the pressure balance predicts that the magnetopause distance R depends on solar wind dynamic pressure Pd as a power low R ~ Pd^alpha, where the exponent alpha=-1/6. In the real magnetosphere the magnetic filed is contributed by additional sources: Chapman-Ferraro current system, field-aligned currents, tail current, and storm-time ring current. Net contribution of those sources depends on particular magnetospheric region and varies with solar wind conditions and geomagnetic activity. As a result, the parameters of pressure balance, including power index alpha, depend on both the local position at the magnetopause and geomagnetic activity. In addition, the pressure balance can be affected by a non-linear transfer of the solar wind energy to the magnetosheath, especially for quasi-radial regime of the subsolar bow shock formation proper for the interplanetary magnetic field vector aligned with the solar wind plasma flow.Comment: 8 pages, 2 figure

Effective area for the northern polar cap magnetic activity index

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/94783/1/grl12045.pd

Capabilitarian Sufficiency: Capabilities and Social Justice

This paper suggests an account of sufficientarianism—that is, that justice is fulfilled when everyone has enough—laid out within a general framework of the capability approach. In doing so, it seeks to show that sufficiency is especially plausible as an ideal of social justice when constructed around key capabilitarian insights such as freedom, pluralism, and attention to empirical interconnections between central capabilities. Correspondingly, we elaborate on how a framework for evaluating social justice would look when constructed in this way and give reasons for why capabilitarians should embrace sufficientarianism. We do this by elaborating on how capabilitarian values underpin sufficiency. On this basis, we identify three categories of central capabilities; those related to biological and physical needs, those to fundamental interests of a human agent, and those to fundamental interests of a social being. In each category, we argue, achieving sufficiency requires different distributional patterns depending on how the capabilities themselves work and interrelate. This argument adds a new dimension to the way capabilitarians think about social justice and changes how we should target instances of social justice from social-political viewpoint

Glial TNFα in the spinal cord regulates neuropathic pain induced by HIV gp120 application in rats

<p>Abstract</p> <p>Background</p> <p>HIV-associated sensory neuropathy (HIV-SN) is one of the most common forms of peripheral neuropathy, affecting about 30% of people with acquired immune deficiency syndrome (AIDS). The symptoms of HIV-SN are dominated by neuropathic pain. Glia activation in the spinal cord has become an attractive target for attenuating chronic pain. This study will investigate the role of spinal TNFα released from glia in HIV-related neuropathic pain.</p> <p>Results</p> <p>Peripheral gp120 application into the rat sciatic nerve induced mechanical allodynia for more than 7 weeks, and upregulated the expression of spinal TNFα in the mRNA and the protein levels at 2 weeks after gp120 application. Spinal TNFα was colocalized with GFAP (a marker of astrocytes) and Iba1 (a marker of microglia) in immunostaining, suggesting that glia produce TNFα in the spinal cord in this model. Peripheral gp120 application also increased TNFα in the L4/5 DRG. Furthermore, intrathecal administration of TNFα siRNA or soluble TNF receptor reduced gp120 application-induced mechanical allodynia.</p> <p>Conclusions</p> <p>Our results indicate that TNFα in the spinal cord and the DRG are involved in neuropathic pain, following the peripheral HIV gp120 application, and that blockade of the glial product TNFα reverses neuropathic pain induced by HIV gp120 application.</p

Challenges in QCD matter physics - The Compressed Baryonic Matter experiment at FAIR

Substantial experimental and theoretical efforts worldwide are devoted to explore the phase diagram of strongly interacting matter. At LHC and top RHIC energies, QCD matter is studied at very high temperatures and nearly vanishing net-baryon densities. There is evidence that a Quark-Gluon-Plasma (QGP) was created at experiments at RHIC and LHC. The transition from the QGP back to the hadron gas is found to be a smooth cross over. For larger net-baryon densities and lower temperatures, it is expected that the QCD phase diagram exhibits a rich structure, such as a first-order phase transition between hadronic and partonic matter which terminates in a critical point, or exotic phases like quarkyonic matter. The discovery of these landmarks would be a breakthrough in our understanding of the strong interaction and is therefore in the focus of various high-energy heavy-ion research programs. The Compressed Baryonic Matter (CBM) experiment at FAIR will play a unique role in the exploration of the QCD phase diagram in the region of high net-baryon densities, because it is designed to run at unprecedented interaction rates. High-rate operation is the key prerequisite for high-precision measurements of multi-differential observables and of rare diagnostic probes which are sensitive to the dense phase of the nuclear fireball. The goal of the CBM experiment at SIS100 (sqrt(s_NN) = 2.7 - 4.9 GeV) is to discover fundamental properties of QCD matter: the phase structure at large baryon-chemical potentials (mu_B > 500 MeV), effects of chiral symmetry, and the equation-of-state at high density as it is expected to occur in the core of neutron stars. In this article, we review the motivation for and the physics programme of CBM, including activities before the start of data taking in 2022, in the context of the worldwide efforts to explore high-density QCD matter.Comment: 15 pages, 11 figures. Published in European Physical Journal

A statistical study of the inner edge of the electron plasma sheet and the net convection potential as a function of geomagnetic activity

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/94691/1/jgra21076.pd

Which executive functioning deficits are associated with AD/HD, ODD/CD and comorbid AD/HD+ODD/CD?

Item does not contain fulltextThis study investigated (1) whether attention deficit/hyperactivity disorder (AD/HD) is associated with executive functioning (EF) deficits while controlling for oppositional defiant disorder/conduct disorder (ODD/CD), (2) whether ODD/CD is associated with EF deficits while controlling for AD/HD, and (3)~whether a combination of AD/HD and ODD/CD is associated with EF deficits (and the possibility that there is no association between EF deficits and AD/HD or ODD/CD in isolation). Subjects were 99~children ages 6–12 years. Three putative domains of EF were investigated using well-validated tests: verbal fluency, working memory, and planning. Independent of ODD/CD, AD/HD was associated with deficits in planning and working memory, but not in verbal fluency. Only teacher rated AD/HD, but not parent rated AD/HD, significantly contributed to the prediction of EF task performance. No EF deficits were associated with ODD/CD. The presence of comorbid AD/HD accounts for the EF deficits in children with comorbid AD/HD+ODD/CD. These results suggest that EF deficits are unique to AD/HD and support the model proposed by R. A. Barkley (1997).17 p