Universal Labeling Algebras as Invariants of Layered Graphs

In this work we will study the universal labeling algebra A(Gamma), a related algebra B(Gamma), and their behavior as invariants of layered graphs. We will introduce the notion of an upper vertex-like basis, which allows us to recover structural information about the graph Gamma from the algebra B(Gamma). We will use these bases to show that several classes of layered graphs are uniquely identified by their corresponding algebras B(Gamma)

Computing rotation and self-linking numbers in contact surgery diagrams

We give an explicit formula to compute the rotation number of a nullhomologous Legendrian knot in contact (1/n)-surgery diagrams along Legendrian links and obtain a corresponding result for the self-linking number of transverse knots. Moreover, we extend the formula by Ding-Geiges-Stipsicz for computing the d3-invariant to (1/n)-surgeries.Comment: 19 pages, 6 figures; V2: Added the section on the d3-invariant and fixed a few misprints; V3: Minor corrections and clarifications; V4: Added a missing "n" in the formula for computing the Euler class of the contact structure in Theorem 5.

Federal Tax Policies and Farm Households

Significant changes in Federal individual income and estate tax policies have occurred over the last 10 years. Analysis suggests that changes in Federal tax provisions affecting both individual and business income taxes have reduced average tax rates for all farm households, resulting in the lowest tax burden on farm income and investment in a decade. Similarly, an analysis of the changes to Federal estate tax policies suggests that increases in the value of property that can be transferred to the next generation free of the estate tax, combined with special provisions for farmers and other small businesses, have greatly reduced the number of farm estates subject to the tax and the amount owed. While nearly 10 percent of commercial farm estates could owe tax in 2009, only 1 to 2 percent of all farm estates are estimated to be subject to the Federal estate tax this year.income tax, estate tax, tax rates, estate, Federal tax policy, farm losses, commercial farms, Farm Management,

FEDERAL TAX POLICY AND FARMERS: A CURRENT PERSPECTIVE AND OUTLOOK

Agricultural Finance,