Long distance tracking of birds

The application of radio telemetry techniques to the long distance tracking of birds is discussed. The types of equipment developed and methods for attachment to a bird are described. The operating range of the radio transmitter receiver system is examined, and methods for acquiring and analyzing the data are explained

A high pressure, high temperature combustor and turbine-cooling test facility

A new test facility is being constructed for developing turbine-cooling and combustor technology for future generation aircraft gas turbine engines. Prototype engine hardware will be investigated in this new facility at gas stream conditions up to 2480 K average turbine inlet temperature and 4.14 x 10 to the 6th power n sq m turbine inlet pressure. The facility will have the unique feature of fully automated control and data acquisition through the use of an integrated system of mini-computers and programmable controllers which will result in more effective use of operating time, will limit the number of operators required, and will provide built in self protection safety systems. The facility and the planning and design considerations are described

OBTAINING LOWER AND UPPER BOUNDS ON THE VALUE OF SEASONAL CLIMATE FORECASTS AS A FUNCTION OF RISK PREFERENCES

A methodological approach to obtain bounds on the value of information based on an inexact representation of the decision makerÂ’s utility function is presented. Stochastic dominance procedures are used to derive the bounds. These bounds provide more information than the single point estimates associated with traditional decision analysis approach to valuing information, in that classes of utility functions can be considered instead of one specific utility function. Empirical results for valuing seasonal climate forecasts illustrate that the type of management strategy given by the decision makerÂ’s prior knowledge interacts with the decision makerÂ’s risk preferences to determine the bounds.Risk and Uncertainty,

Effects of gravity on laminar gas jet diffusion flames

Zero gravity effects on laminar gas jet diffusion flame

Engineering multiferroism in CaMnO3_3

From first-principles calculations, we investigate the structural instabilities of CaMnO$_3$. We point out that, on top of a strong antiferrodistortive instability responsible for its orthorhombic ground-state, the cubic perovskite structure of CaMnO$_3$ also exhibit a weak ferroelectric instability. Although ferroelectricity is suppressed by antiferrodistortive oxygen motions, we show that it can be favored using strain or chemical engineering in order to make CaMnO$_3$ multiferroic. We finally highlight that the FE instability of CaMnO$_3$ is Mn-dominated. This illustrates that, contrary to the common believe, ferroelectricity and magnetism are not necessarily exclusive but can be driven by the same cation

Should Personal Injury Damage Awards Be Taxed?

The exclusion of personal injury damage awards from gross income is inconsistent with established principles of taxation. Section 104(a)(2) of the Internal Revenue Code excludes from gross income “the amount of any damages received . . . on account of personal injury or sickness.” While the existence of Section 104(a)(2) traditionally has been justified as a humanitarian gesture, more logical explanations have been offered. Damage awards cannot accurately be characterized as a return of capital. Nor does the involuntary nature of the transaction justify the exclusion. While so-called imputed income is not taxed, the reasons supporting its non-taxability do not extend to damage awards representing a cash substitute for such income. Excluding damage awards avoids certain administrative problems that may otherwise arise, but those problems could be resolved by less drastic means. These justifications for the exclusion cannot be rationalized as a logical application of tax theory. To the extent that such a justification is lacking, the exclusion should be evaluated as a tax subsidy. Although Congress did not originally intend the exclusion to be a subsidy, it functions as such in the context of modern tax law. The exclusion provided by Section 104(a)(2) compensates tort victims by allowing receipts that logically should be included in gross income to escape taxation. While an expenditure of government funds for the benefit of innocent tort victims has emotional appeal, a closer inspection of the ramifications of the subsidy reveals that it is not a wise investment of public resources. The subsidy is not fairly allocated and the government subsidization of injuries is contrary to sound tort policy. If damage awards were taxed, the policy goals of the tort system would be advanced rather than frustrated, since defendants would not be under-penalized and plaintiffs would not be overcompensated

Back to the Future: Marriage and Divorce under the 2017 Tax Act

The Tax Cuts and Jobs Act of 2017 (the 2017 Tax Act) significantly altered the federal tax consequences of marriage and divorce by mostly eliminating the so-called marriage penalty from the individual income tax rates and abolishing the deduction for alimony payments. These changes represent the latest congressional tinkering with issues that have persisted since the earliest days of the modem income tax, turning back the clock with regard to taxation for both married and divorced couples. For the first time, since the enactment of the Tax Reform Act of 1969, the rate brackets for married taxpayers filing joint returns are twice as wide as the brackets applicable to unmarried taxpayers. For the first time since 1942, alimony payments are not deductible by the payor and not includable in the recipient\u27s gross income. The significance of these changes can best be appreciated by examining their historical context, and this article will undertake that examination

Baseball\u27s Conflict of Law

There is a conflict of laws in Major League Baseball, resulting from the National League’s refusal to adopt the Designated Hitter Rule, and the American League’s refusal to abandon it. As is often the case when rules of two jurisdictions diverge, the conflict reflects a difference in priorities and philosophies between the two leagues. By adopting and maintaining the Designated Hitter Rule, the American League demonstrates its preference for offensive output at the expense of baseball tradition. The National League preserves tradition by adhering to the natural law of baseball