cometadata/datacite-rtg-text-other-reclassification-records huggingface dataset:
IRS Reform: Politics As Usual?
Creators: name: Lederman, Leandra
Publisher: name: Columbia Journal of Tax Law
Year: 2016

description: The IRS is still reeling from accusations that it “targeted” Tea Party and other non-profit organizations. Although multiple government investigations found no politically motivated behavior—only mismanagement—Congressional hearings were quite inflammatory. Congress recently followed up those hearings with a set of IRS reforms. Congress’s approach is reminiscent of the late 1990s, when highly publicized Congressional hearings regarding alleged abuses by the IRS resulted in a major IRS reform and restructuring, although the allegations subsequently were largely debunked. This Article argues that the recent allegations against the IRS also were overblown. It looks to the aftermath of the 1998 IRS reform, which included a major downturn in enforcement, for lessons for the present day. The Article concludes that Congress as a whole can do a better job of keeping politics from undermining tax administration.
description: Columbia Journal of Tax Law, Vol. 7 No. 1 (2016)
Tổng quan về Tài nguyên Giáo dục Mở (OER) và kịch bản giả tưởng cho giáo dục Việt Nam
Creators: name: Nghĩa, Lê Trung
Publisher: name: Zenodo
Year: 2023
Subjects: Khai thác Tài nguyên Giáo dục Mở
Cấp phép Mở

description: Tài liệu trình chiếu phần lý thuyết cho khóa huấn luyện huấn luyện viên thực hành khai thác Tài nguyên Giáo dục Mở.
The Future of American Tax Administration: Conceptual Alternatives and Political Realities
Creators: name: Johnson, Steve R.
Publisher: name: Columbia Journal of Tax Law
Year: 2016

description: When their environments change markedly, individuals and species adapt or they cease to be. This principle holds institutionally as well as biologically. History is littered with both discarded enterprises (such as the Children’s Crusade, the Hanseatic League, and the Golden Horde) and successful transformations (such as the evolution of much of the Holy Roman Empire into modern Germany). The Internal Revenue Service now stands at the precipice of an uncertain future. With considerable justification, the IRS considers itself as being among the most successful revenue collection organizations in the world.1 Whether that characterization will remain accurate in the future will depend on how the IRS deals, and is allowed to deal, with intersecting trends threatening to cripple the ability of the IRS to perform its core mission of revenue collection
description: Columbia Journal of Tax Law, Vol. 7 No. 1 (2016)
Complex asteroseismology of the $β$ Cep/SPB pulsator $ν$ Eridani: constraints on opacities
Creators: name: Daszyńska-Daszkiewicz, J.
name: Walczak, P.
Publisher: name: arXiv
Year: 2009
Subjects: subject: Solar and Stellar Astrophysics (astro-ph.SR)
subject: FOS: Physical sciences

description: We undertake another attempt towards seismic modelling of the most intensive studied main sequence pulsators of the early B spectral type, $ν$ Eridani. Our analysis is extended by a requirement of fitting not only pulsational frequencies but also the complex amplitude of the bolometric flux variation, $f$, related to each mode frequency. This approach, called {\it complex asteroseismology}, provides a unique test of stellar parameters, atmospheres and opacities. In particular, the concordance of the empirical and theoretical values of $f$ we obtained for the high-order g mode opens a new gate in seismic studies of the main-sequence hybrid pulsators. The most intriguing and challenging result is that whereas an agreement of the theoretical and empirical values of $f$ for the radial mode can be achieved only with the OPAL data, a preference for the OP tables is derived from the analysis of the high-order gravity mode.
description: 10 pages, 9 figures, accepted for publication in MNRAS
Electroweak corrections to three-jet production in electron-positron annihilation
Creators: name: Denner, Ansgar
name: Dittmaier, Stefan
name: Gehrmann, Thomas
name: Kurz, Christian
Publisher: name: arXiv
Year: 2009
Subjects: subject: High Energy Physics - Phenomenology (hep-ph)
subject: FOS: Physical sciences

description: We compute the electroweak ${\cal O}(α^3α_s)$ corrections to three-jet production and related event-shape observables at electron-positron colliders. We properly account for the experimental photon isolation criteria and for the corrections to the total hadronic cross section. Corrections to the three-jet rate and to normalised event-shape distributions turn out to be at the few-per-cent level.
description: 5 pages, 4 figures. v2: changed normalisation in Fig. 2, minor text revisions, version to appear in Phys.Lett. B
B-mode Detection with an Extended Planck Mission
Creators: name: Efstathiou, George
name: Gratton, Steven
Publisher: name: arXiv
Year: 2009
Subjects: subject: Cosmology and Nongalactic Astrophysics (astro-ph.CO)
subject: FOS: Physical sciences

description: The Planck satellite has a nominal mission lifetime of 14 months allowing two complete surveys of the sky. Here we investigate the potential of an extended Planck mission of four sky surveys to constrain primordial B-mode anisotropies in the presence of dominant Galactic polarized foreground emission. An extended Planck mission is capable of powerful constraints on primordial B-modes at low multipoles, which cannot be probed by ground based or sub-orbital experiments. A tensor-scalar ratio of r=0.05 can be detected at a high significance level by an extended Planck mission and it should be possible to set a 95% upper limit on r of 0.03 if the tensor-scalar ratio is vanishingly small. Furthermore, extending the Planck mission to four sky surveys offers better control of polarized Galactic dust emission, since the 217 GHz frequency band can be used as an effective dust template in addition to the 353 GHz channel.
description: 10 pages, 3 figures
Random matrix analysis of the QCD sign problem for general topology
Creators: name: Bloch, Jacques
name: Wettig, Tilo
Publisher: name: arXiv
Year: 2008
Subjects: subject: High Energy Physics - Lattice (hep-lat)
subject: High Energy Physics - Theory (hep-th)
subject: FOS: Physical sciences

description: Motivated by the important role played by the phase of the fermion determinant in the investigation of the sign problem in lattice QCD at nonzero baryon density, we derive an analytical formula for the average phase factor of the fermion determinant for general topology in the microscopic limit of chiral random matrix theory at nonzero chemical potential, for both the quenched and the unquenched case. The formula is a nontrivial extension of the expression for zero topology derived earlier by Splittorff and Verbaarschot. Our analytical predictions are verified by detailed numerical random matrix simulations of the quenched theory.
description: 33 pages, 9 figures; v2: minor corrections, references added, figures with increased statistics, as published in JHEP
Asymmetric Mach-Zehnder fiber interferometer test of the anisotropy of the speed of light
Creators: name: de Haan, Victor
Publisher: name: arXiv
Year: 2009
Subjects: subject: Classical Physics (physics.class-ph)
subject: Optics (physics.optics)
subject: FOS: Physical sciences

description: Two optical fiber Mach-Zehnder interferometers were constructed in an environment with a temperature stabilization of better than 1 mK per day. One interferometer with a length of 2 m optical fiber in each arm with the main direction of the arms parallel to each other. A path (length 175 mm) filled with atmospheric air is inserted in one arm. Another interferometer with a length of 2 m optical fiber in each parallel arm acts as a control. In each arm 1 m of fiber was wound around a ring made of piezo material enabling the control of the length of the arms by means of a voltage. The influence of rotation of the interferometers at the Earth surface on the observed phase differences was determined. For one interferometer (with the air path) it was found that the phase difference depends on the azimuth of the interferometer. For the other one no relevant dependence on the azimuth has been measured.
description: 6 pages, 6 figures
Core Competencies for Diabetes Educators in the Kingdom of Saudi Arabia
Creators: name: Alharbi, Talal Ali
Publisher: name: Monash University
Year: 2020
Subjects: classificationCode: 420605
subject: Preventative health care
classificationCode: 329999
subject: Other biomedical and clinical sciences not elsewhere classified
classificationCode: 420305
subject: Health and community services

description: The high prevalence of Diabetes in the Kingdom of Saudi Arabia (KSA) presents many challenges to the population, the healthcare system and, to the economy. Research findings show that people living with diabetes can be helped to live better, by educating them about the disease. However, to provide such help, the diabetes educators (DEs) must be qualified and competent. This is the first study done in KSA, on this important subject, to determine the levels of diabetes knowledge and competence of practicing DEs in KSA. The findings are valuable for the healthcare authorities, in planning improvements to diabetes education services.
Who Wins Residential Property Tax Appeals?
Creators: name: Johnson, Randall K.
Publisher: name: Columbia Journal of Tax Law
Year: 2015

description: This article explains who wins residential property tax appeals in Cook County, Illinois. It does so by collecting and combining public sector data, which has been recently released by the Cook County Assessor. The article then uses this data to compute three statistics. Lastly, it contextualizes each statistic in order to determine if some townships, or groups of townships, win more appeals than expected.
description: Columbia Journal of Tax Law, Vol. 6 No. 2 (2015)
Control Strategies for Autonomous Vehicles
Creators: name: Samak, Chinmay Vilas
name: Samak, Tanmay Vilas
name: Kandhasamy, Sivanathan
Publisher: name: arXiv
Year: 2020
Subjects: subject: Robotics (cs.RO)
subject: Systems and Control (eess.SY)
subject: FOS: Computer and information sciences
subject: FOS: Electrical engineering, electronic engineering, information engineering

description: This chapter focuses on the self-driving technology from a control perspective and investigates the control strategies used in autonomous vehicles and advanced driver-assistance systems from both theoretical and practical viewpoints. First, we introduce the self-driving technology as a whole, including perception, planning and control techniques required for accomplishing the challenging task of autonomous driving. We then dwell upon each of these operations to explain their role in the autonomous system architecture, with a prime focus on control strategies. The core portion of this chapter commences with detailed mathematical modeling of autonomous vehicles followed by a comprehensive discussion on control strategies. The chapter covers longitudinal as well as lateral control strategies for autonomous vehicles with coupled and de-coupled control schemes. We as well discuss some of the machine learning techniques applied to autonomous vehicle control task. Finally, we briefly summarize some of the research works that our team has carried out at the Autonomous Systems Lab and conclude the chapter with a few thoughtful remarks.
description: Accepted as Chapter 02 of the book Autonomous Driving and Advanced Driver-Assistance Systems (ADAS)
A Simpler Verifiable Gift Tax
Creators: name: Gerzog, Wendy C.
Publisher: name: Columbia Journal of Tax Law
Year: 2015

description: The author proposes reforms to simplify the current federal gift tax system, foster uncomplicated outright transfers, eliminate valuation distortions, and increase taxpayer return compliance. In order to obtain those results, the author’s simpler verifiable gift tax would incorporate hard-to-complete rules of transfer taxation, harmonize the gift and estate tax regimes, and grant gift tax preference inducements to encourage the filing of timely gift tax returns.
description: Columbia Journal of Tax Law, Vol. 6 No. 2 (2015)
O processo de atribuição DOI: uma nova abordagem
Creators: name: Guedes, Tiago
name: Carvalho, Cátia
name: Coelho, Ana Júlia
name: Marques, Cátial Teles e
name: Monteiro, Daniel da Veiga
name: Rehemtula, Salima
Publisher: name: Zenodo
Year: 2021

description: Apresentação realizada na sessão EPcha Kuvha V da 12ª Conferência Luso-Brasileira de Ciência Aberta, formato híbrido, de 13 a 15 de outubro de 2021.
title: The effect of preservation regime on the physiology and genetic stability of economically important fungi
Creators: name: Ryan, Matthew J.
Publisher: name: University of Kent
Year: 2022

description: The long-term preservation of fungi has been carried out using several different methods, depending on resources and laboratory. Isolates have been deposited in culture collections for preservation and storage for periods of many years. Despite the widespread use of preservation regimes, little attention has been paid to the poststorage stability of the physiological and genetic characters of strains. The loss of viability of a biological control agent or the failure of an isolate to produce a secondary metabolite pivotal in the production of drugs or food could result in substantial economic loss for the manufacturing organisation. In this investigation the effects of five preservation protocols on fungal characters were assessed: continual sub-culture, lyophilisation, storage in water, storage at -20°C and cryopreservation in liquid nitrogen The physiology and genetic stability of three species of economically important fungi (Metarhizium anisopliae, Fusarium oxysporum and Serpula lacrymans) were examined by analysis of culture characteristics, secondary metabolite profiling, extracellular enzyme tests and PCR fingerprinting over a two-year testing period. It was found that preservation regime can influence the resultant characters of the test fungi. Radial growth rate and conidial production was changed from the original isolates after preservation and storage. Secondary metabolite profiles from all of the test fungi were susceptible to change by the preservation protocols assessed. Production of some metabolites was lost, whereas others remained stable after preservation and storage. Extracellular enzyme production was also affected in a similar way. For example, some replicates of an isolate of Metarhizium anisopliae lost ~-galactosidase activity after one year of preservation. Genetic stability was also compromised is some isolates. Polymorphisms were detected after PCR fingerprinting with a micro-satellite primer in replicates of two isolates of Metarhizium anisopliae that had been stored for one and two years by cryopreservation and lyophilisation and in two replicates of an isolate of Fusarium oxysporum maintained by continual sub-culture for sixteen weeks. The results indicate that response to preservation and storage is species- and strain-specific. Therefore, there is a need to develop new and existing preservation regimes with emphasis on strain-specific criteria. Scientists should preserve their important isolates by more than one preservation method to protect organisms from the stresses encountered during preservation and storage.
Supersoft sources in M 31: Comparing the XMM-Newton Deep Survey, ROSAT and Chandra catalogues
Creators: name: Stiele, H.
name: Pietsch, W.
name: Haberl, F.
name: Burwitz, V.
name: Hatzidimitriou, D.
name: Greiner, J.
Publisher: name: arXiv
Year: 2009
Subjects: subject: High Energy Astrophysical Phenomena (astro-ph.HE)
subject: FOS: Physical sciences

description: To investigate the transient nature of supersoft sources (SSSs) in M 31, we compared SSS candidates of the XMM-Newton Deep Survey, ROSAT PSPC surveys and the Chandra catalogues in the same field. We found 40 SSSs in the XMM-Newton observations. While 12 of the XMM-Newton sources were brighter than the limiting flux of the ROSAT PSPC survey, only two were detected with ROSAT ~10 yr earlier. Five correlate with recent optical novae which explains why they were not detected by ROSAT. The remaining 28 XMM-Newton SSSs have fluxes below the ROSAT detection threshold. Nevertheless we found one correlation with a ROSAT source, which had significantly larger fluxes than during the XMM-Newton observations. Ten of the XMM-Newton SSSs were detected by Chandra with <1-~6 yr between the observations. Five were also classified as SSSs by Chandra. Of the 30 ROSAT SSSs three were confirmed with XMM-Newton, while for 11 sources other classifications are suggested. Of the remaining 16 sources one correlates with an optical nova. Of the 42 Chandra very-soft sources five are classified as XMM-Newton SSSs, while for 22 we suggest other classifications. Of the remaining 15 sources, nine are classified as transient by Chandra, one of them correlates with an optical nova. These findings underlined the high variability of the sources of this class and the connection between SSSs and optical novae. Only three sources, were detected by all three missions as SSSs. Thus they are visible for more than a decade, despite their variability.
description: 6 pages, 1 figure, Proc. of workshop "SuperSoft X-ray Sources - New Developments", ESTEC/Villafranca, May 2009, accepted for publication in Aston.Nachr
Epidemiologie der Legionärskrankheit in Deutschland – Entwicklungen in den Jahren 2010 bis 2020
Creators: name: Brodhun, Bonita
name: Buchholz, Udo
Publisher: name: Robert Koch-Institut
Year: 2021
Subjects: subject: Legionärskrankheit
subject: Legionella pneumophila
subject: Trinkwasser-Installation
subject: Trinkwasserverordnung
subject: Infektionsschutzgesetz
subject: 610 Medizin und Gesundheit

description: Bei der Legionärskrankheit handelt es sich um eine schwere Lungenentzündung, die durch Umweltbakterien der Gattung Legionella ausgelöst wird. Epidemiologisch werden im privaten bzw. beruflichen Umfeld erworbene Erkrankungen von reiseassoziierten, in Krankenhäusern und in Pflegeeinrichtungen erworbenen Erkrankungen unterschieden. Die vorliegende Auswertung beschreibt u. a. die Inzidenzverläufe der Legionärskrankheit von 2010 bis 2020 unter Berücksichtigung der verschiedenen Expositionskategorien und mit besonderem Augenmerk auf den Einfluss der COVID-19-Pandemie.
Midwifery telephone triage: A mixed methods study
Creators: name: CAROLYN MAREE BAILEY
Publisher: name: Monash University
Year: 2020
Subjects: subject: 111006 Midwifery
subject: FOS: Health sciences

description: Midwives use telephone triage to determine pregnant women’s concerns, provide advice and undertake further assessment. This study explored midwives practises of telephone triage. Survey and interview data from Victorian midwives revealed they respond to large volumes of calls and spend considerable time providing care via the telephone, however, this important work is not acknowledged in their workloads. Workplace environments can impede information gathered and decision making. Successful telephone triage requires high-level communication and interpersonal skills along with empathy. Midwives recommend training and support to develop skills. As communication platforms and technologies evolve, these findings offer a foundation for providing midwifery care from a distance.
Taxing Publicly Traded Entities
Creators: name: Cauble, Emily
Publisher: name: Columbia Journal of Tax Law
Year: 2015

description: Publicly traded entities are generally treated as corporations for U.S. tax purposes. Under various exceptions, however, publicly traded entities may obtain special treatment if they earn predominately certain specified types of qualifying income. This Article examines potential rationales for granting special tax treatment to certain publicly traded entities. As the analysis in this Article will show, many of the potential rationales are unconvincing. In addition, to the extent that some rationales may be persuasive, the current rules are not designed in a way that best comports with these potential justifications. Therefore, reform is needed. To reform the current system, this Article proposes narrowing the scope of what may be classified as qualifying income so that special tax treatment is bestowed upon publicly traded entities only when warranted by underlying policy justifications. Specifically, this Article proposes that income that is classified as qualifying income under current law should not be classified in that manner unless it is earned by holding a publicly traded asset. In addition, current law grants favorable treatment to all income earned by a publicly traded entity if and only if the entity earns predominately qualifying income. This Article assesses whether tax law should, instead, grant special tax treatment to only qualifying income earned by a publicly traded entity, but with the special treatment applying regardless of whether the entity earns predominately qualifying income. Ultimately, this Article concludes that, on balance, concerns about complexity justify continuation of a regime under which beneficial treatment applies to all income earned by a publicly traded entity if and only if the entity earns predominately qualifying income, provided that the scope of what may be classified as qualifying income is narrowed in the manner proposed by this Article.
description: Columbia Journal of Tax Law, Vol. 6 No. 2 (2015)
title: Organisations, factors and codes: a methodological enquiry into Bernstein's theory of educational transmissions
Creators: name: Tyler, William Bernard
Publisher: name: University of Kent
Year: 2022

description: Despite the wide currency of Basil Bernstein's theory of educational transmissions and its power to explain the 'deep' structural transformations of schools and other organizations, testing his theory empirically has proven to be both difficult and inconclusive. This appears to be because the principles of structure (or 'codes') might be expected to intrude into the very methodologies and instruments of analysis of organizational study. Findings carried out in other areas of organizational research (notably those in the 'Aston' tradition) appear to corroborate this suspected effect, particularly where it has been shown that certain empirical measures of structural variables exhibit predictable levels of internal consistency or reliability, depending on the sample of organisations being studied. The explanation of this phenomenon would appear to 1 i e in the patterns of redundancy (or scale re liability' that can be derived from the more general informational theory of regulation of Ashby - which can be shown in turn to have some clear points of correspondence with Bernstein's theory of codes. It is therefore suggested that any statistic of correlation between structural properties representing 'classifications' or 'frames' should be consistent with this more general theory by tapping these 'deeper' features of organisational structuring. Such a statistic is the canonical correlation coefficient which allows a researcher (by multivariate methods) to measure the degree of redundancy between two sets of variables at a level which is not accessible by the analysis of single correlations. This method was applied to variables representing different categories of structure from four sets of organizational data available through the Aston Databank and associated published reports. Very high (and significant) levels of correlation were found between canonical variates particularly in the more rigorous and detailed, tests with the two large heterogeneous samples of work organizations (the original Aston Study and Child's National Study). In each case this method yielded much higher levels of interdependence among structural properties than those indicated by conventional methods of regression and factorial analysis. The implications of these findings in so far as they lend support to Bernstein's theory of educational transmissions, as well as their import for general problems of organisational theory and research, are discussed in the concluding chapter.
Determinants of occupational mobility: the importance of place of work
Creators: name: McCollum, David
name: Liu, Ye
name: Findlay, Allan
name: Feng, Zhiqiang
name: Nightingale, Glenna
Publisher: name: Taylor & Francis
Year: 2018
Subjects: subject: Cell Biology
subject: Biotechnology
subject: Environmental Sciences not elsewhere classified
subject: Ecology
subject: FOS: Biological sciences
subject: Sociology
subject: FOS: Sociology
subject: Science Policy

description: This research focuses on individual and place-based determinants of occupational mobility in Scotland over the period 2001–11. Its originality relates to the importance of workplace location, rather than residential locations, on occupational mobility, and in questioning the idea that spatial mobility accelerates occupational mobility. The findings also indicate that skill level and employment in ‘knowledge-intensive’ sectors are key determinants of career progression. Urban career escalator effects are found to be particularly evident for higher-skilled workers. The findings point to the importance of spatial sophistication and sectoral sensitivity in understandings of occupational mobility.
A New Theory of Taxpayer Standing
Creators: name: Parks, James R.
Publisher: name: Columbia Journal of Tax Law
Year: 2015

description: Flast v. Cohen, decided by the Supreme Court in 1968, articulated a narrow exception to the general rule that merely being a taxpayer does not provide the necessary standing to challenge an expenditure of government funds alleged to violate the Constitution. Since the time of Flast, the Court has steadily narrowed the exception, retreating from the underlying rationale of the Flast decision—a trend most recently observable in the Court’s decision in Arizona School Tuition Organization v. Winn. This Note proposes a new test for taxpayer standing which aims to preserve the doctrine, while remedying some its ills. Under this Note’s proposed test, taxpayer standing is appropriate when the following three factors are met: (1) the taxpayer’s status as a taxpayer bears a reasonable relationship to the challenged expenditure of government funds in question; (2) it is of practical necessity because the political system is structurally ill-equipped to provide a remedy for those who object to a particular expenditure of government funds alleged to violate the Constitution, or the taxpayer is a member of the class for whom the especial benefit of a constitutional limitation is intended to directly run; and (3) where no other plausible party has standing to challenge the alleged violation, leaving it functionally irremediable.
description: Columbia Journal of Tax Law, Vol. 6 No. 1 (2015)
Who Should Decide Whether the Apple is Rotten? Tax Disclosure and Corporate Political Agency
Creators: name: Benshalom, Ilan
Publisher: name: Columbia Journal of Tax Law
Year: 2015

description: Enron-type corporate financial accounting scandals in the beginning of the millennium have given rise to a renewed interest in corporate tax disclosure. Anecdotal evidence suggesting a connection between corporate fraud and aggressive tax planning has motivated academics and policymakers to reconsider tax disclosure as a way to monitor corporate governance and limit tax avoidance. This article offers a different perspective on tax disclosure, tying it to the broader question of how policymakers should monitor the political impact of corporate business activities. The article claims that policymakers should view corporations’ tax planning strategies as part of a broader corporate political impact on social issues. This impact results from the genuine difficulty of bifurcating corporate business decisions from their political ones. This difficulty is a result of many judgment calls required in such decisions, which relate to individuals’ moral and political preferences. Tax planning is one of these mixed business-political decisions, and the article advances the notion that policymakers should analyze tax planning not only as a law enforcement issue, but also through corporate governance lenses. To establish this inquiry, the article explains why the investor-shareholder relationship gives rise to political agency problems, which neither traditional nor critical corporate law literatures recognize. It then demonstrates how the costs associated with this type of agency relationship could be reduced via disclosure of information about the impact of corporate activities on issues of political concern. The article uses insights from financial markets theory to explain how disclosure of non-financial information would help to better align corporate actions with the political preferences of shareholders, despite shareholder rational passivity and apathy. It is then illustrated, through the Apple case, how policymakers can use the theoretical conclusions reached through this analysis to formulate a real world policy proposal with respect to corporation tax planning. Through its use of a wide range of interdisciplinary resources, this article aims to reformulate the multi-layered inquiry over the benefits and costs associated with corporate tax disclosure.
description: Columbia Journal of Tax Law, Vol. 6 No. 1 (2015)
Cosmology and Cluster Halo Scaling Relations
Creators: name: Araya-Melo, Pablo A.
name: van de Weygaert, Rien
name: Jones, Bernard J. T.
Publisher: name: arXiv
Year: 2009
Subjects: subject: Cosmology and Nongalactic Astrophysics (astro-ph.CO)
subject: FOS: Physical sciences

description: We explore the effects of dark matter and dark energy on the dynamical scaling properties of galaxy clusters. We investigate the cluster Faber-Jackson (FJ), Kormendy and Fundamental Plane (FP) relations between the mass, radius and velocity dispersion of cluster size halos in cosmological $N$-body simulations. The simulations span a wide range of cosmological parameters, representing open, flat and closed Universes. Independently of the cosmology, we find that the simulated clusters are close to a perfect virial state and do indeed define a Fundamental Plane. The fitted parameters of the FJ, Kormendy and FP relationships do not show any significant dependence on $Ω_m$ and/or $Ω_Λ$. The one outstanding effect is the influence of $Ω_{m}$ on the thickness of the Fundamental Plane. Following the time evolution of our models, we find slight changes of FJ and Kormendy parameters in high $Ω_m$ universe, along with a slight decrease of FP fitting parameters. We also see an initial increase of the FP thickness followed by a convergence to a nearly constant value. The epoch of convergence is later for higher values of $Ω_m$ while the thickness remains constant in the low $Ω_m$ $Λ$-models. We also find a continuous increase of the FP thickness in the Standard CDM (SCDM) cosmology. There is no evidence that these differences are due to the different power spectrum slope at cluster scales. From the point of view of the FP, there is little difference between clusters that quietly accreted their mass and those that underwent massive mergers. The principal effect of strong mergers is to change significantly the ratio of the half-mass radius $r_{half}$ to the harmonic mean radius $r_h$.
description: 24 pages, 17 figures, submitted to MNRAS
Prospects for single-molecule electrostatic detection in molecular motor gliding motility assays
Creators: name: Miranda, M. Sanchez
name: Lyttleton, R.
name: Siu, P. H.
name: Diez, S.
name: Linke, H.
name: Micolich, A. P.
Publisher: name: arXiv
Year: 2021
Subjects: subject: Mesoscale and Nanoscale Physics (cond-mat.mes-hall)
subject: Biological Physics (physics.bio-ph)
subject: FOS: Physical sciences

description: Molecular motor gliding motility assays based on myosin/actin or kinesin/microtubules are of interest for nanotechnology applications ranging from cargo-trafficking in lab-on-a-chip devices to novel biocomputation strategies. Prototype systems are typically monitored by expensive and bulky fluorescence microscopy systems and the development of integrated, direct electric detection of single filaments would strongly benefit applications and scale-up. We present estimates for the viability of such a detector by calculating the electrostatic potential change generated at a carbon nanotube transistor by a motile actin filament or microtubule under realistic gliding assay conditions. We combine this with detection limits based on previous state-of-the-art experiments using carbon nanotube transistors to detect catalysis by a bound lysozyme molecule and melting of a bound short-strand DNA molecule. Our results show that detection should be possible for both actin and microtubules using existing low ionic strength buffers given good device design, e.g., by raising the transistor slightly above the guiding channel floor. We perform studies as a function of buffer ionic strength, height of the transistor above the guiding channel floor, presence/absence of the casein surface passivation layer for microtubule assays and the linear charge density of the actin filaments/microtubules. We show that detection of microtubules is a more likely prospect given their smaller height of travel above the surface, higher negative charge density and the casein passivation, and may possibly be achieved with the nanoscale transistor sitting directly on the guiding channel floor.
description: Submitted to New Journal of Physics
From PPG Works #8 to the Work of Processing: Harnessing Personal Experience and Lifelong Glassworkers to Enhance Description of PPG Industries Photographs
Creators: name: Green, Sierra
Publisher: name: Digital Repository at the University of Maryland
Year: 2019
Subjects: archives
archival processing
description
digitization
photographs

description: As an archivist with the Heinz History Center's Detre Library and Archives, Sierra Green was afforded the opportunity to process the PPG Industries Records, a collection pertaining to the history of the glass industry in Western Pennsylvania and throughout the United States. For over 38 years, her father has been an industrial glassworker. As a college student during summer breaks, Sierra worked alongside her father as a glassworker. Serendipitously, this archival collection originated from the very same company for which her father has worked for most of his life. What follows in this presentation are her reflections from this experience as well as applicable strategies to partner with industry workers in order to enhance collection description.
Positive scalar curvature on $\mathbf{Pin}^\pm$- and $\mathbf{Spin}^c$-manifolds
Creators: name: Botvinnik, Boris
name: Rosenberg, Jonathan
Publisher: name: arXiv
Year: 2021
Subjects: subject: Differential Geometry (math.DG)
subject: Algebraic Topology (math.AT)
subject: K-Theory and Homology (math.KT)
subject: FOS: Mathematics
subject: 53C21 (Primary) 58J22, 53C27, 19L41, 55N22 (Secondary)

description: It is well-known that spin structures and Dirac operators play a crucial role in the study of positive scalar curvature metrics (psc-metrics) on compact manifolds. Here we consider a class of non-spin manifolds with "almost spin" structure, namely those with spin$^c$ or pin$^\pm$-structures. It turns out that in those cases (under natural assumptions on such a manifold $M$), the index of a relevant Dirac operator completely controls existence of a psc-metric which is $S^1$- or $C_2$-invariant near a "special submanifold" $B$ of $M$. This submanifold $B\subset M$ is dual to the complex (respectively, real) line bundle $L$ which determines the spin$^c$ or pin$^\pm$ structure on $M$. We also show that these manifold pairs $(M,B)$ can be interpreted as "manifolds with fibered singularities" equipped with "well-adapted psc-metrics". This survey is based on our recent work as well as on our joint work with Paolo Piazza.
description: 23 pages
Bronchial Thermoplasty: Surgery for Asthma
Creators: name: DAVID LANGTON
Publisher: name: Monash University
Year: 2020
Subjects: Medicine

description: Bronchial thermoplasty is a new endoscopic therapy for patients with severe asthma. In his thesis, Dr Langton discovers the physiological changes that occur in patients after treatment, linking the histological changes to the symptomatic improvement. The thesis then explores the effectiveness and safety of this treatment in Australia. The patients most likely to benefit from treatment are defined, as is the place of this treatment in the therapeutic approach to severe asthma. Recommendations are made on ways to improve the surgical technique. This body of work provides bronchial thermoplasty with a solid evidence base for clinical use.
THE WAYS OF TRANSLATING SOMATIC PHRASEOLOGISMS
Creators: name: Batirkhanova, M.
Publisher: name: Zenodo
Year: 2023

description: This article is devoted to the concept of somatic phraseological expressions and their translation methods and types. In the process of translating, not only the culture and history of the translated language are analysed, but also translation by means of phraseological expressions in order to convey the original meaning to the listener from a pragmatic point of view. In such translated works, not losing the connotative colouring of the phrase shows that the translator used the right technique.
Tax-Exempt Hospitals and Their Communities
Creators: name: Tahk, Susannah Camic
Publisher: name: Columbia Journal of Tax Law
Year: 2015

description: Hospitals in the U.S. have long been able to obtain exemption from federal income tax because they meet the requirement known as the standard of “community benefit.” Yet lawmakers and scholars know virtually nothing about the actual workings of tax-exempt hospitals, or about whether, how, and to what extent they deliver benefits to their communities. Within the last five years, however, IRS tax return forms have started asking hospitals to quantify these benefits, as well as to give detailed information about their financial practices with respect to their patients. These new questions coincide with new requirements for tax-exempt hospitals put in place as part of the 2010 Affordable Care Act. The new tax return data offer a first-time opportunity to evaluate the workings of tax-exempt hospitals from the perspective of both the traditional requirements for tax-exempt hospitals and the 2010 healthcare reforms of the Affordable Care Act. This Article analyzes data from all tax-exempt hospitals in the U.S. in 2012 to show that tax-exempt hospitals differ widely in their provision of community benefits (and financial practices). In particular, these activities vary systematically in relation to their different notions of “community” and the characteristics of the communities where the hospitals are located. This evidence demonstrates that tax-exempt hospitals seem to be responding to the specific needs of their own communities when allocating their resources among different community-benefit activities. The data show, in addition, that while tax-exempt hospitals are generally adopting the financial policies that Congress and the IRS are requesting, hospital financial aid policies also vary by community. These findings raise several fundamental questions for lawmakers and tax policy scholars in the era of the Affordable Care Act. In particular, the findings suggest that lawmakers need to grapple seriously with how they allow tax-exempt hospitals to define their communities. For example, is it appropriate for tax-exempt hospitals merely to benefit a narrowly defined community or should they operate in terms of a broader understanding of community? In light of the new data presented, this Article considers these questions and outlines several alternatives to the “community benefit” standard to address them.
description: Columbia Journal of Tax Law, Vol. 6 No. 1 (2015)
A differentially private network traffic shaping framework
Creators: name: Sabzi, Amir
Publisher: name: University of British Columbia
Year: 2023

description: Many Internet applications depend exclusively on end-to-end encryption of network traffic as the primary means to guarantee the users' privacy. However, encryption alone cannot prevent network side-channel attacks--leaks of sensitive information through the sizes and timing of network packets. We present NetShaper, a traffic shaping framework to mitigate network side-channel attacks. NetShaper’s traffic shaping provides differential privacy guarantees, allowing users to adjust the trade-off between privacy guarantees and bandwidth overhead according to their specific requirements. We design NetShaper as a modular tunnel endpoint that can be deployed anywhere along the path of traffic. We implement a simulator to assess the privacy and bandwidth trade-offs of our framework and demonstrate its applicability in a video streaming and a web service and its effectiveness in thwarting state-of-the-art network side-channel attacks.
WIMP annihilation effects on primordial star formation
Creators: name: Ripamonti, E.
name: Iocco, F.
name: Bressan, A.
name: Schneider, R.
name: Ferrara, A.
name: Marigo, P.
Publisher: name: arXiv
Year: 2009
Subjects: subject: Cosmology and Nongalactic Astrophysics (astro-ph.CO)
subject: FOS: Physical sciences

description: We study the effects of WIMP dark matter (DM) annihilations on the thermal and chemical evolution of the gaseous clouds where the first generation of stars in the Universe is formed. We follow the collapse of the gas inside a typical halo virializing at very high redshift, from well before virialization until a stage where the heating from DM annihilations exceeds the gas cooling rate. The DM energy input is estimated by inserting the energy released by DM annihilations (as predicted by an adiabatic contraction of the original DM profile) in a spherically symmetric radiative transfer scheme. In addition to the heating effects of the energy absorbed, we include its feedback upon the chemical properties of the gas, which is critical to determine the cooling rate in the halo, and hence the fragmentation scale and Jeans mass of the first stars. We find that DM annihilation does alter the free electron and especially the H2 fraction when the gas density is n>~ 10^4 cm^-3, for our fiducial parameter values. However, even if the change in the H2 abundance and the cooling efficiency of the gas is large (sometimes exceeding a factor 100), the effects on the temperature of the collapsing gas are far smaller (a reduction by a factor
description: 4 pages, 1 figure; refereed proceeding to appear in Proceedings of Science (from the "Identification of Dark Matter 2008" meeting, Stockholm, Sweden - August 18-22, 2008)
A UTILIZAÇÃO DE PROJEÇÕES NO ENSINO DE FÍSICA: UM BREVE RELATO SOBRE TRÊS EXPERIÊNCIAS VIVENCIADAS EM SALA DE AULA
Creators: name: LOPES, E. D.
name: NASCIMENTO, Gustavo Lira do
name: MELO, L. F. A.
Publisher: name: Zenodo
Year: 2020

description: Este trabalho tem como proposta mostrar atividades realizadas na Escola Técnica Estadual Célia de Souza Arraes de Alencar, localizada em Bonito-PE, com o auxílio do Coordenador João Eduardo Ramos e do Preceptor Manoel Felix, ambos ligados ao projeto Residência Pedagógica. Procurando conectar a escola às tecnologias vigentes em nossa sociedade, para se ter ao longo das aulas atividades mais dinâmicas e que tragam uma melhor compreensão dos temas da Física.
Why Users (Don’t) Use Password Managers at a Large Educational Institution
Creators: name: Mayer, Peter
name: Munyendo, Collins W.
name: Mazurek, Michelle L.
name: Aviv, Adam J.
Publisher: name: USENIX Association
Year: 2022

description: We quantitatively investigated the current state of Password Manager (PM) usage and general password habits at a large, private university in the United States. Building on prior qualitative findings from SOUPS 2019, we survey n=277 faculty, staff, and students, finding that 77% of our participants already use PMs, but users of third-party PMs, as opposed to browser-based PMs, were significantly less likely to reuse their passwords across accounts. The largest factor encouraging PM adoption is perceived ease-of-use, indicating that communication and institutional campaigns should focus more on usability factors. Additionally, our work indicates the need for design improvements for browser-based PMs to encourage less password reuse as they are more widely adopted.
AutoDRIVE Simulator: A Simulator for Scaled Autonomous Vehicle Research and Education
Creators: name: Samak, Tanmay Vilas
name: Samak, Chinmay Vilas
name: Xie, Ming
Publisher: name: arXiv
Year: 2021
Subjects: subject: Robotics (cs.RO)
subject: FOS: Computer and information sciences

description: AutoDRIVE is envisioned to be an integrated research and education platform for scaled autonomous vehicles and related applications. This work is a stepping-stone towards achieving the greater goal of realizing such a platform. Particularly, this work introduces the AutoDRIVE Simulator, a high-fidelity simulator for scaled autonomous vehicles. The proposed simulation ecosystem is developed atop the Unity game engine, and exploits its features in order to simulate realistic system dynamics and render photorealistic graphics. It comprises of a scaled vehicle model equipped with a comprehensive sensor suite for redundant perception, a set of actuators for constrained motion control and a fully functional lighting system for illumination and signaling. It also provides a modular environment development kit, which comprises of various environment modules that aid in reconfigurable construction of the scene. Additionally, the simulator features a communication bridge in order to extend an interface to the autonomous driving software stack developed independently by the users. This work describes some of the prominent components of this simulation system along with some key features that it has to offer in order to accelerate education and research aimed at autonomous driving.
description: Accepted at International Conference on Control, Robotics and Intelligent System (CCRIS) 2021
Breaking The Spell of Tax Budget Magic
Creators: name: Perkins, Rachelle Holmes
Publisher: name: Columbia Journal of Tax Law
Year: 2015

description: To date, tax scholars have responded to the proliferation of so-called temporary or sunset tax expenditure legislation by staking claims either for or against it, focusing on its relative merits and shortcomings. In this Article, I argue that these positions are analytically incomplete. Rather than address the underlying deficiencies in the budget process that have led to the preference for temporary tax provisions, the advocacy of the use (or non-use) of temporary provisions simply asks which type of provision will yield the least problematic results. This Article seeks to help fill a gap in the literature by focusing on remedies meant to address the source of many issues related to both temporary and permanent tax expenditure legislation. In particular, I propose the adoption of a bundle of new budget rules that will work as precommitment devices to restrain lawmakers from exploiting weaknesses in the existing process. I argue that these proposed rules would still give lawmakers the flexibility to adopt either temporary or permanent tax legislation as appropriate. However, the proposed rules would help to decrease opportunities for budget manipulations, impose more fiscal restraint on lawmakers, achieve greater legislative transparency, help loosen the hold of special interest groups on lawmakers, and enhance legislative stability.
description: Columbia Journal of Tax Law, Vol. 6 No. 1 (2015)
Shared decision-making regarding people diagnosed with schizophrenia in China: a mixed methods study
Creators: name: Chongmei Huang
Publisher: name: Monash University
Year: 2020
Subjects: subject: 111005 Mental Health Nursing
subject: FOS: Health sciences

description: This study investigated key stakeholders’ perceptions of shared decision-making (SDM) regarding people diagnosed with schizophrenia in China. SDM involves collaboration, sharing, weighing and building consensus to overcome diversity. The major findings include; meaningful involvement of various stakeholders in SDM is important to the quality of the decisions made and their successful implementation; SDM will not be achieved unless all stakeholders involved recognize the value of this collaborative form of decision-making, have the ability to engage in SDM, and make a concerted effort to facilitate this process. Future studies exploring SDM by using dyadic measures are recommended.