Unconditional quantum cloning of coherent states with linear optics

A scheme for optimal Gaussian cloning of optical coherent states is proposed and experimentally demonstrated. Its optical realization is based entirely on simple linear optical elements and homodyne detection. The optimality of the presented scheme is only limited by detection inefficiencies. Experimentally we achieved a cloning fidelity of about 65%, which almost touches the optimal value of 2/3.Comment: Phys. Rev. Lett. Volume 94, Number 24, p. 24050

Accounting Profession in the United Kingdom; Professional Accounting in Foreign Country Series

https://egrove.olemiss.edu/aicpa_guides/1697/thumbnail.jp

Accounting Profession in the Philippines; Professional Accounting in Foreign Country Series

https://egrove.olemiss.edu/aicpa_guides/1691/thumbnail.jp

New Rootsnap Sensor Reveals the Ameliorating Effect of Biochar on In Situ Root Growth Dynamics of Maize in Sandy Soil

We investigated if subsoil constraints to root development imposed by coarse sand were affected by drought and biochar application over two seasons. Biochar was applied to the subsoil of pots at 20–50 cm depth in concentrations of 0%, 1%, 2%, and 3% (B0, B1, B2,and B3). Maize was grown in the same pots 1 week and 12 months after biochar application. The maize plants were fully irrigated until flowering; thereafter, half of them were subjected to drought. A new method for observing root growth dynamics and rootlength density in situ, the Rootsnap sensor system, was developed. The sensors were installed at 50 cm depth just below the layer of biochar-amended subsoil. Using data from a smaller experiment with grass, the calculated root length densities from the sensors were compared with data from scanning of manually washed roots. In year 2, we investigated the effect of aged biochar on root growth using only the root wash and scanning method. The Rootsnap sensor revealed that the arrival time of the first root in B3at the 50 cm depth averaged 47 days after planting, which was significantly earlier than in B0, by 9 days. The tendency for faster root proliferation in biochar-amended subsoil indicates that biochar reduced subsoil mechanical impedance and allowed roots to gain faster access to deep soil layers. A linear regression comparing root length density obtained from the Rootsnap sensor with the scanning method yielded an r(2) of 0.50. Our analysis using the scanning method further showed that under drought stress, maizeroots responded with reduced root diameter and increased root length density at 50–70cm depth in the first and second year, respectively. The trend under full irrigation was less clear, with significant decrease in root length density for B1 and B2 in year 2. Overall, reduction in subsoil mechanical impedance observed as early arrival of roots to the subsoil may prevent or delay the onset of drought and reduce leaching of nutrients in biochar-amended soil with positive implications for agricultural productivity

Study on the application of Value Added Tax to the property sector

Immovable property transactions are in most Member States based on concepts employed in the national (civil) laws. The application of the origin principle causes (additional) difficulties because of the different concepts employed in the national laws. In order to achieve a more uniform approach, we prefer to draft legislation by means of regulations instead of directives. Moreover, inequalities between Member States will be reduced if terms used in the regulations are defined precisely. With regard to immovable property transactions this means that terms as immovable property, accommodation in the hotel sector, permanently installed equipment, right in rem, lease, etc. may not longer be interpreted from a Civil Law perspective, but it is preferable to give a definition in the VAT regulation. In this respect we advice to develop a clear definition of the terms immovable property, building, land and building land into the VAT legislation.European Union, taxation, VAT, property sector

Terenska istraživanja bakterijske etiologije pobačaja u nomadskih ovaca i koza u sjeverozapadnim brdovitim područjima Indije

A field study on the bacterial etiology of abortions among sheep and goats having migratory practices in the northwest hilly states of India was carried out. A total of 203 flocks were investigated. Abortion outbreaks occurred in 51 flocks and sporadic abortions occurred in 114 flocks. Vaginal swabs from aborted sheep and goats were collected and processed for isolation of bacterial agents from 37 flocks with abortion outbreaks and 56 flocks with sporadic abortions. Bacteria known to cause abortions were identified in 30 flocks with abortion outbreaks including Chlamydophila spp. (17 flocks), Brucella melitensis (4 flocks), Listeria monocytogenes (8 flocks), and one Salmonella Dublin. L. ivanovii was also isolated from sheep in one of the flocks with L. monocytogenes. No specific causes of abortion were identified in flocks having sporadic abortions. The results also show that Chlamydophila spp. abortions are more likely to occur in goats than in sheep and that Brucella abortions occur more often in sheep.U radu su provedena terenska istraživanja bakterijske etiologije pobačaja u ovaca i koza kod nomadskog načina stočarenja u sjevero-zapadnim brdovitim državama Indije. Pretražena su 203 stada. Pobačaji su se masovno javljali u 51, a sporadično u 114 stada. Vaginalni obrisci uzeti su od ovaca i koza iz 37 stada s masovnom pojavom pobačaja te iz 56 stada sa sporadičnim pobačajima. Bakterije poznate kao uzročnici pobačaja dokazane su u 30 stada s masovnom pojavom pobačaja. Tako je dokazana Chlamydophila spp. (u 17 stada), Brucella melitensis (u 4 stada), Listeria monocytogenes (u 8 stada), a u jednom stadu Salmonella Dublin. L. Ivanovii izdvojena je iz ovaca u jednom stadu zajedno s vrstom L. monocytogenes. Specifični uzročnici pobačaja nisu bili dokazani u stadima sa sporadičnom pojavom pobačaja. Rezultati su pokazali da su se klamidijski pobačaji češće javljali u koza nego u ovaca, a oni uzrokovani brucelama češće u ovaca

Before the Committee on Extractive Industries of the Accounting Principles Board; Accounting for oil and gas exploration and development costs

For Presedntation at Public Hearing on November 22-23, 1971https://egrove.olemiss.edu/aicpa_assoc/1019/thumbnail.jp