Taxation of Virtual Assets

The development of vast social networks through Massively Multiplayer Online Role-Playing Games has created in-game communities in which virtual assets have real-world values. The question has thus arisen whether such virtual assets are legal subjects of taxation. This iBrief will detail and discuss the various exclusions to taxable income, and analyze their application to the possibility of creating potential tax liability based on in-kind exchanges of virtual assets

The Spectropolarimetric Evolution of V838 Monocerotis

I review photo-polarimetric and spectropolarimetric observations of V838 Mon, which revealed that it had an asymmetrical inner circumstellar envelope following its 2nd photometric outburst. Electron scattering, modified by pre- or post-scattering H absorption, is the polarizing mechanism in V838 Mon's envelope. The simplest geometry implied by these observations is that of a spheroidal shell, flattened by at least 10% and having a projected position angle on the sky of $\sim37^{\circ}$. Analysis of V838 Mon's polarized flux reveals that this electron scattering shell lies interior to the envelope region in which H$\alpha$ and Ca II triplet emission originates. To date, none of the theoretical models proposed for V838 Mon have demonstrated that they can reproduce the evolution of V838 Mon's inner circumstellar environment, as probed by spectropolarimetry.Comment: 8 pages, to appear in ASP Conf. Ser., The Nature of V838 Mon and Its Light Echo, eds. R.L.M. Corradi and U. Munar

Teaching and learning of performance measurement in OR/MS degrees

A review of existing UK MS/OR undergraduate programmes was completed to assess the extent and nature of performance measurement teaching. In addition, a survey of performance measurement practitioners was undertaken to obtain views on what should be taught in relation to performance measurement. A survey of 23 undergraduate MS/OR degrees in the UK revealed that all the academic respondents supported the inclusion of PM teaching. However, only four distinct PM classes could be found amongst these degrees. The PM techniques taught were broadly similar although the wider context of PM was taught in only 2 of the classes. A survey of a small number of PM practitioners revealed that the Balanced Scorecard and Benchmarking were the two most commonly applied PM techniques with the majority of respondents learning about PM from personal experience and reading rather than through formal education. It appears that there is an opportunity for MS/OR teaching to make a major contribution to the development of PM as a discipline. However, academic respondents whose MS/OR degree course did not teach PM indicated that lack of staff expertise in PM combined with an already full syllabus were the main barriers to introducing a PM class

Datasets: Sensitivity and protein digestion course of proteomic Filter Aided Sample Preparation

Sensitivity of FASP was tested using SDS lysates from HeLa cells and mouse brain. Peptides were analyzed using a QExactive HF-X instrument. Whole cell lysates of Hela cells were processed with FASP using single or double, consecutive or successive, digestion with LysC or trypsin. The generated peptides were analyzed using a LTQ-Orbitrap mass spectrometer. These datasets accompany "Filter Aided Sample Preparation - A Tutorial" (Wisniewski, 2019). (C) 2019 The Authors. Published by Elsevier Inc