Applications of Multi-Valued Quantum Algorithms

This paper generalizes both the binary Deutsch-Jozsa and Grover algorithms to $n$-valued logic using the quantum Fourier transform. Our extended Deutsch-Jozsa algorithm is not only able to distinguish between constant and balanced Boolean functions in a single query, but can also find closed expressions for classes of affine logical functions in quantum oracles, accurate to a constant term. Furthermore, our multi-valued extension of the Grover algorithm for quantum database search requires fewer qudits and hence a substantially smaller memory register, as well as fewer wasted information states, to implement. We note several applications of these algorithms and their advantages over the binary cases.Comment: 12 pages, 4 figures; updated version of paper for ISMVL 2007; contains new proof of multi-valued Grover algorithm time complexity, with typos correcte

When Are Capitalization Exceptions Justified?

It is a widely accepted general principle that a taxpayer should capitalize an expenditure that produces a benefit lasting beyond the current tax period. Yet rules putting this principle into practice are among the most controversial in all of federal income taxation. Many argue that a retreat from the general principle is warranted when designing capitalization rules, and even those who argue that capitalization rules ought to be sweeping usually conclude that exceptions are necessary or desirable. For instance, most commentators accept uncritically that expenses incurred to procure certain intangible capital should be expensed, as under current law, without exploring whether expensing of intangibles costs is inevitable, although some have considered the implications of excepting intangibles costs from capitalization. Although the arguments with respect to exceptions to capitalization for tangible assets have received more attention, no consensus view has emerged regarding whether many of the exceptions are desirable as a matter of policy. This Article is a systematic analysis of the arguments in favor of departing from the normative or first-best capitalization rule

Treatment Rate Of Second Mesio-Buccal Canals In Maxillary Molars In A Musod Endodontic Resident Patient Population

Purpose: The primary reason for non-surgical root canal treatment (NSRCT) failure in an upper molar is inadequate cleaning, shaping and filling of the second mesio-buccal root canal (MB2). Failure to locate and treat a present MB2 will lead to a worsened long-term prognosis. This retrospective study investigated the treatment rate of MB2s in a sample of patients who were treated in Marquette University School of Dentistry\u27s (MUSOD) advanced dental education program in Endodontics. Materials and Methods: The study protocol was approved by Marquette\u27s IRB. Data were gathered from records of 447 patients who received endodontic treatment between 2008 and 2012 and include; presence of an MB2 (dependent variable), tooth number, patient age (years), and gender (independent variables). Personal identifiers subject to HIPAA regulations were not collected. Presence of an MB2 was determined from clinical notes and verified radiographically. Frequencies of present or absent MB2s were tabulated as a function of various independent variables and statistically analyzed using chi-square tests. Results: Overall, 50.3% of all patients presented with an MB2. Male and female patients had MB2s in 60.6% and 43.8%, respectively. MB2s were found in 53.1% (172 out of 324) and 43.1% (53 out of 123) of maxillary first and second molars, respectively. The mean age of the sample was 42.4 years. Below the mean age, MB2 canals were found in 56.0%, while above the mean age, they were present in 43.2%. There was no statistically significant difference in side distribution (left side of maxillary arch compared to right side). Respective frequencies were 49.3% and 51.4%. Conclusion: MB2 treatment rates may serve as a guide for practicing endodontists because they were achieved with the most current treatment techniques, advanced visualization, adequate time, and clinical expertise