Perpetuating Inequality by Taxing Wealth

This Article attempts to correct this shortcoming in the progressive argument by returning narrative to its central place in the estate tax debate. Drawing on psychological insights, I hope to underscore the difficulty of the effort to preserve progressive taxation and combat wealth inequality

Preliminary results of measurements of sq currents and the equatorial electrojet near peru

Measurement of electric current, magnetic field, and electron density in ionosphere using Nike-Apache sounding rocket

IMPLICATIONS OF THE TAX REFORM ACT OF 1976 FOR FARM ESTATE PLANNING

An intergeneration transfer simulation model is used to project estate transfer costs and the value of transfers to the heirs before and after the tax reform act of 1976. Lower Federal estate taxes result for estates that qualify for the special use valuation of farmland provision of the new law. Replacing the $60,000 estate exemption with the$47,000 estate tax credit and revising the tax rate schedule increases Federal estate taxes when the taxable estate is between $1.175 million and$9.353 million. The new carryover basis rules for estate assets acquired from decedents dying after 1979 also increase transfer costs.Agricultural Finance,

Investigation and suppression of high dynamic response encountered on an elastic supercritical wing

The DAST Aeroelastic Research Wing had been previously in the NASA Langley TDT and an unusual instability boundary was predicted based upon supercritical response data. Contrary to the predictions, no instability was found during the present test. Instead a region of high dynamic wing response was observed which reached a maximum value between Mach numbers 0.92 and 0.93. The amplitude of the dynamic response increased directly with dynamic pressure. The reponse appears to be related to chordwise shock movement in conjunction with flow separation and reattachment on the upper and lower wing surfaces. The onset of flow separation coincided with the occurrence of strong shocks on a surface. A controller was designed to suppress the wing response. The control law attenuated the response as compared with the uncontrolled case and added a small but significant amount of damping for the lower density condition

Electronic filters, signal conversion apparatus, hearing aids and methods

An electronic filter for filtering an electrical signal. Signal processing circuitry therein includes a logarithmic filter having a series of filter stages with inputs and outputs in cascade and respective circuits as GOVERNMENT SUPPORT This invention was made with U.S. Government support under Veterans Administration Contract VA KV 674P857 and National Aeronautics and Space Administration (NASA) Research Grant No. NAG10-0040. The U.S. Government has certain rights in this invention

Electronic filters, repeated signal charge conversion apparatus, hearing aids and methods

An electronic filter for filtering an electrical signal. Signal processing circuitry therein includes a logarithmic filter having a series of filter stages with inputs and outputs in cascade and respective circuits associated with the filter stages for storing electrical representations of filter parameters. The filter stages include circuits for respectively adding the electrical representations of the filter parameters to the electrical signal to be filtered thereby producing a set of filter sum signals. At least one of the filter stages includes circuitry for producing a filter signal in substantially logarithmic form at its output by combining a filter sum signal for that filter stage with a signal from an output of another filter stage. The signal processing circuitry produces an intermediate output signal, and a multiplexer connected to the signal processing circuit multiplexes the intermediate output signal with the electrical signal to be filtered so that the logarithmic filter operates as both a logarithmic prefilter and a logarithmic postfilter. Other electronic filters, signal conversion apparatus, electroacoustic systems, hearing aids and methods are also disclosed

The Frequency Dependence of Critical-velocity Behavior in Oscillatory Flow of Superfluid Helium-4 Through a 2-micrometer by 2-micrometer Aperture in a Thin Foil

The critical-velocity behavior of oscillatory superfluid Helium-4 flow through a 2-micrometer by 2-micrometer aperture in a 0.1-micrometer-thick foil has been studied from 0.36 K to 2.10 K at frequencies from less than 50 Hz up to above 1880 Hz. The pressure remained less than 0.5 bar. In early runs during which the frequency remained below 400 Hz, the critical velocity was a nearly-linearly decreasing function of increasing temperature throughout the region of temperature studied. In runs at the lowest frequencies, isolated 2 Pi phase slips could be observed at the onset of dissipation. In runs with frequencies higher than 400 Hz, downward curvature was observed in the decrease of critical velocity with increasing temperature. In addition, above 500 Hz an alteration in supercritical behavior was seen at the lower temperatures, involving the appearance of large energy-loss events. These irregular events typically lasted a few tens of half-cycles of oscillation and could involve hundreds of times more energy loss than would have occurred in a single complete 2 Pi phase slip at maximum flow. The temperatures at which this altered behavior was observed rose with frequency, from ~ 0.6 K and below, at 500 Hz, to ~ 1.0 K and below, at 1880 Hz.Comment: 35 pages, 13 figures, prequel to cond-mat/050203

Teaching Matters: Reconsidering Our Responsibilities

For better or worse, social and legislative pressures are forcing universities to reexamine their current tendency to privilege reseach as the almost exclusive measure of productivity. Departments, 50-70 year old sites of remarkable productivity, are now becoming blocks to needed flexibility in examining faculty roles and rewards. However, for teaching to be valued more, it will need to be evaluated more carefully. While universities must never become society\u27s servants, they are civilization\u27s supporters and as such may well find that teaching merits more attention than is currently accorded

The Effects of Thyroxine on Ribonucleic Acid Content in the Brain of Rana Pipiens Tadpoles

Considerable knowledge concerning RNA formation is known for developing embryos of the frog, Rana pipiens, and the clawed toad, Xenopus laevis. Esper (1962) employed the cytophotometric method of determining the quantity of RNA in pronephric, epidermal, and endodermal cells in haploid and diploid embryos of Rana pipiens (Shumway Stage 24). The cytophotometric measurement revealed that the concentration of RNA per unit area of cytoplasm is the same for haploid and diploid embryos studied. However, cell volume determination indicated that diploid cells of each tissue are twice the volume of haploid cells. The total amount of RNA in the diploid cell is therefore twice the volume of haploid cells. The study of RNA systhesis in synchronized type cells by Klevez and Stubblefield (1967a) revealed an increase in the rate of RNA synthesis after the synthesis of only a small portion of the DNA. They suggested that this phenomenon was the result of replication of functional DNA templates in the cell. Klevez and Stubblefield (1967b) conducted a similar study on synchronized mammalian cell cultures with similar findings; that most of the DNA involved in transcription was replicated in the first third of the DNA synthesis period. Therefore the rates of RNA and protein synthesis increased because of the doubling of the active template population of each cell. Since the literature revealed a marked increase in mitotic activity in the neural axis, which is accompanied by an increase in DNA, during metamorphic climax and following administration of exogenous thyroxine, it seemed feasible to investigate further the role of the thyroxine in stimulating nucleic acid synthesis in the brain of Rana pipiens larvae, with emphasis on the quantity of DNA and RNA produced

Explorer 45 (S 3-A) observations of the magnetosphere and magnetopause during the 4-5 August 1972, magnetic storm period

The Explorer 45 satellite performed extensive field and particle measurements in the heart of the magnetosphere during the double magnetic storm period of August 4-5, 1972. Both ground level magnetic records and the magnetic field deformations measured along the orbit by the satellite indicated the existence of only a moderate ring current. This was confirmed by the measurements of the total proton energy density less than those observed during the December 1971 and June 1972 magnetic storms. The plasmapause in the noon quadrant was eroded continuously from the onset of the first storm at the beginning of August 4 to an altitude below L = 2.07 at about 18 hours on August 5. During the orbit containing the second sudden commencement a large amount of low frequency electric and magnetic field noise was encountered throughout the entire orbit. A noteworthy observation during this orbit was the contraction of the magnetopause to distances inside the satellite at L = 5.2