3,323 research outputs found

    The Gerasimov-Drell-Hearn Sum Rule and Current Algebras

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    The status of the Gerasimov-Drell-Hearn sum rules for polarized inclusive photo-production on nucleons is reviewed. It is shown that results from currently available data compare favorably with an estimate based on an extended current algebra. Implications for integrals of spin-dependent structure functions are also briefly discussed.Comment: 8 Page

    Continuum discretized BCS approach for weakly bound nuclei

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    The Bardeen-Cooper-Schrieffer (BCS) formalism is extended by including the single-particle continuum in order to analyse the evolution of pairing in an isotopic chain from stability up to the drip line. We propose a continuum discretized generalized BCS based on single-particle pseudostates (PS). These PS are generated from the diagonalization of the single-particle Hamiltonian within a Transformed Harmonic Oscillator (THO) basis. The consistency of the results versus the size of the basis is studied. The method is applied to neutron rich Oxygen and Carbon isotopes and compared with similar previous works and available experimental data. We make use of the flexibility of the proposed model in order to study the evolution of the occupation of the low-energy continuum when the system becomes weakly bound. We find a larger influence of the non-resonant continuum as long as the Fermi level approaches zero.Comment: 20 pages, 16 figures, to be submitte

    An additional study and implementation of tone calibrated technique of modulation

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    The Tone Calibrated Technique (TCT) was shown to be theoretically free from an error floor, and is only limited, in practice, by implementation constraints. The concept of the TCT transmission scheme along with a baseband implementation of a suitable demodulator is introduced. Two techniques for the generation of the TCT signal are considered: a Manchester source encoding scheme (MTCT) and a subcarrier based technique (STCT). The results are summarized for the TCT link computer simulation. The hardware implementation of the MTCT system is addressed and the digital signal processing design considerations involved in satisfying the modulator/demodulator requirements are outlined. The program findings are discussed and future direction are suggested based on conclusions made regarding the suitability of the TCT system for the transmission channel presently under consideration

    Right to Counsel in Criminal Tax Investigations

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    Estate Taxation of Reciprocal Trusts

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    As is to be expected, many individuals desire to avoid the inclusion of all their property in their gross estates for Federal estate tax purposes. Counterbalancing this desire is the wish to continue to enjoy all or some of the benefits therefrom during their lifetimes. This has often led to a transfer in trust with the grantor retaining some rights in the property but divesting himself of enough interest so as to create a reasonable expectation of having the value of the property excluded from his gross estate. These often elaborate schemes have proved both successful and unsuccessful depending upon the particular factual situations involved. The purpose of this article is to explore one such type of transfer in view of the Supreme Court\u27s recent decision in United States v. Grace. In order to do so, some preliminary consideration should be given to sections 2036 and 2038 of the Internal Revenue Code in conjunction with previous decisions

    Migrants from Community Property States Filling the Legislative Gap

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    Estate Taxation of Reciprocal Trusts

    Get PDF
    As is to be expected, many individuals desire to avoid the inclusion of all their property in their gross estates for Federal estate tax purposes. Counterbalancing this desire is the wish to continue to enjoy all or some of the benefits therefrom during their lifetimes. This has often led to a transfer in trust with the grantor retaining some rights in the property but divesting himself of enough interest so as to create a reasonable expectation of having the value of the property excluded from his gross estate. These often elaborate schemes have proved both successful and unsuccessful depending upon the particular factual situations involved. The purpose of this article is to explore one such type of transfer in view of the Supreme Court\u27s recent decision in United States v. Grace. In order to do so, some preliminary consideration should be given to sections 2036 and 2038 of the Internal Revenue Code in conjunction with previous decisions

    Migrants from Community Property States Filling the Legislative Gap

    Get PDF
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