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Tax reform ; Income tax ; Corporations - Taxation

How to Sample Soil for Testing

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High-resolution, whole-core magnetic susceptibility data from Leg 130, Ontong Java Plateau

High-resolution, whole-core magnetic susceptibility data, recorded at 3-cm intervals, were obtained for advanced hydraulic piston (APC) cores at Sites 805, 806, and 807 of Leg 130 on the Ontong Java Plateau. In this initial report, we present a preliminary evaluation of these data for their use in core correlations and paleoclimatic studies. The data allow detailed intrasite correlations between the offset APC cores and provide a means for intersite correlations of Pleistocene sediments. Variations in magnetic susceptibility values probably mirror variations in terrestrial influx and may act as proxy indicators of climate. Highly coherent cyclicity, representing Milankovitch orbital frequencies, is exhibited in some intervals and provides the potential to tune sedimentation rates. Postdepositional dissolution of magnetite by reduction diagenesis, which is also reflected in the magnetic susceptibility data, may be a limiting factor in these studies

Cotton mill costs

The real problems of cost accounting in the textile industry-arise in those mills making a variety of fancy fabrics. This article deals with the costing of the product of a fine fancy cotton mill only. The cotton manufacturing industry of the United States ranks with the largest and most important of American industries. Its production is divided into three classes, namely: coarse, medium and fine cotton goods. Very few, even of the larger mills, have a modern cost control system. One reason is that a large number of mill treasurers and managers have gained the impression that cost accounting requires a lot of red tape. Another reason is that the installation and maintenance requires a substantial sum of money and that the results obtained do not warrant the outlay. Consequently, many mills still cling tenaciously to the old-fashioned methods of accounting, under which there is an inventory at the beginning of the period and to which is added purchases and manufacturing costs. It is then necessary to take another inventory at the close of the period in order to determine the cost of sales and reveal the profits earned

Implementation of a model based fault detection and diagnosis for actuation faults of the Space Shuttle main engine

In a previous study, Guo, Merrill and Duyar, 1990, reported a conceptual development of a fault detection and diagnosis system for actuation faults of the space shuttle main engine. This study, which is a continuation of the previous work, implements the developed fault detection and diagnosis scheme for the real time actuation fault diagnosis of the space shuttle main engine. The scheme will be used as an integral part of an intelligent control system demonstration experiment at NASA Lewis. The diagnosis system utilizes a model based method with real time identification and hypothesis testing for actuation, sensor, and performance degradation faults