The Rise of Donor-Advised Funds: Why Congress Should Not Respond

Should Congress respond? No. It would be wrong for Congress to respond to the “rise”. Why should a “rise” arouse Congressional action when a “rise” is precisely the expected outcome following Congress’s “legitimization” of donor-advised funds in 2006 by incorporating them into the Internal Revenue Code? We do not even have Treasury Regulations addressing permissible distributions yet. Depending on how those regulations turn out, we could see significant changes in distribution policies. Why would Congress act now when we have not yet seen donor-advised funds firing on all cylinders because we still await the much-anticipated operating guidance

Generating Equality and Eliminating Poverty, The Swedish Way

Sweden has a remarkable record in reducing inequality and virtually eliminating poverty. This paper shows that: 1) Sweden achieved its egalitarian income distribution and eliminated poverty largely because of its system of earnings and income determination, not because of the homogeneity of the population nor of its educational system. 2) In the job market Sweden is distinguished by a relatively egalitarian distribution of hours of work among those employed, which may be an interrelated part of the Swedish economic system, and until the recent recession, by a high employment rate. 3) Tax and transfer policies contribute substantially to Sweden's overall distribution record. In contrast to many social welfare systems, Sweden's is largely a workfare system, providing benefits for those with some work activity. 4) Part of Sweden's historic success in maintaining jobs for low wage workers while raising their wages resulted from policies that directly or indirectly buttress demand for low skill workers, notably through public sector employment. 5) Sweden's tax and transfer policies have maintained the position of lower income workers and families, including those with children, during its recent economic decline.

Doppler-free frequency modulation spectroscopy of atomic erbium in a hollow cathode discharge cell

The erbium atomic system is a promising candidate for an atomic Bose-Einstein condensate of atoms with a non-vanishing orbital angular momentum ($L \neq 0$) of the electronic ground state. In this paper we report on the frequency stabilization of a blue external cavity diode laser system on the 400.91 $nm$ laser cooling transition of atomic erbium. Doppler-free saturation spectroscopy is applied within a hollow cathode discharge tube to the corresponding electronic transition of several of the erbium isotopes. Using the technique of frequency modulation spectroscopy, a zero-crossing error signal is produced to lock the diode laser frequency on the atomic erbium resonance. The latter is taken as a reference laser to which a second main laser system, used for laser cooling of atomic erbium, is frequency stabilized

A global geochemical database for environmental and resource management : recommendations for International Geochemical Mapping, final report of IGCP Project 259

Research conducted since 1988 as part of the International Geochemical Mapping (IGM) project has confirmed that the presently available data concerning the geochemical composition of the Earth’s surface are substantially incomplete and internally inconsistent. Many of the older data sets have serious deficiencies and do not meet basic requirements for establishing the range of natural geochemical background values. As a result of natural geological and environmental processes, element abundances in natural materials can vary by several orders of magnitude within short distances. These variations are inadequately documented and their existence is often overlooked in the setting of public policy. A high quality geochemical database is pertinent to a wide range of investigations in the earth and life sciences, and should be considered as an essential component of environmental knowledge. Detailed information about the natural variability of the geochemical background is pertinent to administrative and legal issues as much as to scientific research. Sustainable long-term management of environmental and mineral resources is dependent upon a comprehensive and reliable database. The International Geosphere-Biosphere Program on Global Change requires information on current conditions. Important aspects of change cannot be measured, or their consequences anticipated, unless the present composition of the earth’s surface materials is known. The International Geochemical Mapping project, which was endorsed in 1988 as a contribution to the IGBP (IGBP, 1989), is a multi-stage project established to consider how best to provide quantitative data to portray the geochemical diversity of the earth’s land surface. Participants in IGCP 259 have undertaken a comprehensive review of methods of regional and national geochemical mapping and examined the results obtained. Many problems have been identified and a variety of solutions discussed. Field and laboratory research has been carried out. The resulting recommendations are contained in this report. They are directed towards geochemists and those institutions, which have a mandate for providing an earth science and/or environmental database

Improving Strategies via SMT Solving

We consider the problem of computing numerical invariants of programs by abstract interpretation. Our method eschews two traditional sources of imprecision: (i) the use of widening operators for enforcing convergence within a finite number of iterations (ii) the use of merge operations (often, convex hulls) at the merge points of the control flow graph. It instead computes the least inductive invariant expressible in the domain at a restricted set of program points, and analyzes the rest of the code en bloc. We emphasize that we compute this inductive invariant precisely. For that we extend the strategy improvement algorithm of [Gawlitza and Seidl, 2007]. If we applied their method directly, we would have to solve an exponentially sized system of abstract semantic equations, resulting in memory exhaustion. Instead, we keep the system implicit and discover strategy improvements using SAT modulo real linear arithmetic (SMT). For evaluating strategies we use linear programming. Our algorithm has low polynomial space complexity and performs for contrived examples in the worst case exponentially many strategy improvement steps; this is unsurprising, since we show that the associated abstract reachability problem is Pi-p-2-complete

The level set method for the two-sided eigenproblem

We consider the max-plus analogue of the eigenproblem for matrix pencils Ax=lambda Bx. We show that the spectrum of (A,B) (i.e., the set of possible values of lambda), which is a finite union of intervals, can be computed in pseudo-polynomial number of operations, by a (pseudo-polynomial) number of calls to an oracle that computes the value of a mean payoff game. The proof relies on the introduction of a spectral function, which we interpret in terms of the least Chebyshev distance between Ax and lambda Bx. The spectrum is obtained as the zero level set of this function.Comment: 34 pages, 4 figures. Changes with respect to the previous version: we explain relation to mean-payoff games and discrete event systems, and show that the reconstruction of spectrum is pseudopolynomia

Gain without population inversion in V-type systems driven by a frequency-modulated field

We obtain gain of the probe field at multiple frequencies in a closed three-level V-type system using frequency modulated pump field. There is no associated population inversion among the atomic states of the probe transition. We describe both the steady-state and transient dynamics of this system. Under suitable conditions, the system exhibits large gain simultaneously at series of frequencies far removed from resonance. Moreover, the system can be tailored to exhibit multiple frequency regimes where the probe experiences anomalous dispersion accompanied by negligible gain-absorption over a large bandwidth, a desirable feature for obtaining superluminal propagation of pulses with negligible distortion.Comment: 10 pages + 8 figures; To appear in Physical Review

Quantum noise in the position measurement of a cavity mirror undergoing Brownian motion

We perform a quantum theoretical calculation of the noise power spectrum for a phase measurement of the light output from a coherently driven optical cavity with a freely moving rear mirror. We examine how the noise resulting from the quantum back action appears among the various contributions from other noise sources. We do not assume an ideal (homodyne) phase measurement, but rather consider phase modulation detection, which we show has a different shot noise level. We also take into account the effects of thermal damping of the mirror, losses within the cavity, and classical laser noise. We relate our theoretical results to experimental parameters, so as to make direct comparisons with current experiments simple. We also show that in this situation, the standard Brownian motion master equation is inadequate for describing the thermal damping of the mirror, as it produces a spurious term in the steady-state phase fluctuation spectrum. The corrected Brownian motion master equation [L. Diosi, Europhys. Lett. {\bf 22}, 1 (1993)] rectifies this inadequacy.Comment: 12 pages revtex, 2 figure