This report provides an overview of issues related to the tax treatment of capital losses. It explains the current income tax treatment of losses, describes the historical treatment of losses, provides examples of the tax gaming opportunities associated with the net loss deduction, examines the distributional issues, and discusses the possible stimulative effects of an increase in the net loss deduction.

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Instead of a single comprehensive federal wetland protection law, multiple laws provide varying levels of protection in different forms: the permit program authorized in §404 in the Clean Water Act; programs for agricultural wetlands; laws that protect specific sites; and laws that protect wetlands which perform certain functions. Many protection advocates view these laws and their implementation as inadequate or uncoordinated. Others, who advocate the rights of property owners and development interests, by contrast, characterize these efforts, especially the §404 permit program, as too intrusive. Numerous state and local wetland programs add to the complexity of the protection effort.

Tri-weekly student newspaper from Abilene Christian University in Abilene, Texas that includes local, state and campus news along with advertising.

Weekly newspaper from Rusk, Texas that includes local, state and national news along with extensive advertising.

Weekly student newspaper from the University of Dallas in Irving, Texas that includes campus news and commentaries along with advertising.

Testimony issued by the General Accounting Office with an abstract that begins "In 1998, the Congress amended the Higher Education Act (HEA) to enhance the quality of teaching in the classroom by improving training programs for prospective teachers and the qualifications of current teachers. This testimony focuses on two components of the legislation: one that provides grants and another, called the "accountability provisions," that requires collecting and reporting information on the quality of all teacher training programs and qualifications of current teachers. The Subcommittee asked that we provide information on (1) activities grantees supported and what results are associated with these activities and (2) whether the information collected under the accountability provisions provides the basis to assess the quality of teacher training programs and the qualifications of current teachers."

A letter report issued by the General Accounting Office with an abstract that begins "In April 2000, GAO reported on the Department of Defense's (DOD) use of Section 845 agreements, also referred to as "other transactions" for prototype projects. These are transactions other than contracts, grants, or cooperative agreements that generally are not subject to federal laws and regulations applicable to procurement contracts. In December 2000, DOD revised its Section 845 guide. The guide specifies when Section 845 agreements may be used and provides criteria for tailoring terms and conditions for each agreement. Officials from the military services and defense agencies have found the new guide useful and a significant improvement over the prior version. The Secretary of Defense has required a metric--the number of participating nontraditional defense contractors--which is measurable and directly related to each agreement. This metric is tracked and reported internally. DOD explored additional metrics, but concluded that the number of nontraditional contractors was the only one that was quantifiable and tied directly to Section 845 outcomes. DOD's annual report to Congress on Section 845 agreements consists of summaries on each agreement. However, the key metric--the number of nontraditional contractors--is not clearly presented in these reports, making …

Semiweekly newspaper from Lamar University in Beaumont, Texas that includes local, national, and campus news along with advertising.

Weekly newspaper from Wylie, Texas that includes local, state and national news along with advertising.

Weekly Czech and English language newspaper from Temple, Texas published as the official organ of the Slavonic Benevolent Order of the State of Texas that includes news of interest to members along with advertising.

oak-B202--During the summer of 1999, 12 students from Rochester-area high schools participated in the Laboratory for Laser Energetics' Summer High School Research Program. The goal of this program is to excite a group of high school students about careers in the areas of science and technology by exposing them to research in a state-of-the-art environment. Too often, students are exposed to ''research'' only through classroom laboratories that have prescribed procedures and predictable results. In LLE's summer program, the students experience all of the trials, tribulations, and rewards of scientific research. By participating in research in a real environment, the students often become more enthusiastic about careers in science and technology. In addition, LLE gains from the contributions of the many highly talented students who are attracted to the program. The students spent most of their time working on their individual research projects with members of LLE's technical staff. The projects were related to current research activities at LLE and covered a broad range of areas of interest including laser modeling, diagnostic development, chemistry, liquid crystal devices, and opacity data visualization. The students, their high schools, their LLE supervisors and their project titles are listed in the table. Their written reports …

Compact stellarators have the potential to make steady-state, disruption-free magnetic fusion systems with beta approximately 5% and relatively low aspect ratio (R/<a> < 4.5) compared to most drift-optimized stellarators. Magnetic quasi-symmetry can be used to reduce orbit losses. The National Compact Stellarator Experiment (NCSX) is designed to test compact stellarator physics in a high-beta quasi-axisymmetric configuration and to determine the conditions for high-beta disruption-free operation. It is designed around a reference plasma with low ripple, good magnetic surfaces, and stability to the important ideal instabilities at beta approximately 4%. The device size, available heating power, and pulse lengths provide access to a high-beta target plasma state. The NCSX has magnetic flexibility to explore a wide range of equilibrium conditions and has operational flexibility to achieve a wide range of beta and collisionality values. The design provides space to accommodate plasma-facing components for divertor operation and ports for an extensive array of diagnostics.

For today's physicists, who work in large geographically distributed collaborations, the data grid promises significantly greater capabilities for analysis of experimental data and production of physics results than is possible with today's ''remote access'' technologies. The goal of letting scientists at their home institutions interact with and analyze data as if they were physically present at the major laboratory that houses their detector and computer center has yet to be accomplished. The Particle Physics DataGrid project (www.ppdg.net) has recently embarked on an effort to ''Interface and Integrate Interactive Data Analysis Tools with the grid and identify Common Components and Services.'' The initial activities are to collect known and identify new requirements for grid services and analysis tools from a range of current and future experiments (ALICE, ATLAS, BaBar, D0, CMS, JLab, STAR, others welcome), to determine if existing plans for tools and services meet these requirements. Follow-on activities will foster the interaction between grid service developers, analysis tool developers, experiment analysis frame work developers and end user physicists, and will identify and carry out specific development/integration work so that interactive analysis tools utilizing grid services actually provide the capabilities that users need. This talk will summarize what we know of …

The project analyzed the challenges raised by complex genetic disorders in genetic counselling, for clinical practice, for public health, for quality assurance, and for protection against discrimination. The research found that, in some settings, solutions created in the context of single gene disorders are more difficult to apply to complex disorders. In other settings, the single gene solutions actually backfired and created additional problems when applied to complex genetic disorders. The literature of five common, complex genetic disorders--Alzheimer's, asthma, coronary heart disease, diabetes, and psychiatric illnesses--was evaluated in depth.

The authors have investigated the magnetic properties of submicron soft magnetic cylindrical nanodots using an analytical model as well as three dimensional numerical finite element simulations. A detailed comparison of the magnetic vortex state shows the differences between these two models. It appears that the magnetic surface charges play a crucial role in the equilibrium magnetization distribution especially for shifted vortices. In addition magnetic volume charges, which arise from a radial component of the magnetization, have been found. Finally, the magnetic phase diagram for soft magnetic particles with varying aspect ratio is presented.

We present a study of the upper critical field and pinning strength from the resistivity and magnetization of a Nb film containing a dense array of 45 nm diameter holes on a hexagonal lattice with a spacing of 101 nm. The holes were formed by self-assembly in anodic aluminum oxide (AAO) using an electrochemical procedure. Confinement effects and Little-Parks oscillations are seen above 6 K, and strong pinning with matching field effects is seen below 6 K. Above the first matching field interstitial vortices coexist with vortices trapped in the hole array. Pinning in the Nb films with hole arrays is enhanced by two orders of magnitude over that in continuous Nb films. At low temperature, flux avalanches are observed and imaged using the magneto-optical Faraday effect.

In the two-group interfacial area transport equation, bubbles are categorized into two groups, i.e., spherical/distorted bubbles as group 1 and cap/slug/churn-turbulent bubbles as group 2. The bubble rise velocities for both groups of bubbles may be estimated by the drift flux model by applying different distribution parameters and drift velocities for both groups. However, the drift velocity for group 2 bubbles is not always applicable (when the wall effect becomes important) as in the current test loop of interest where the flow channel is confined by two parallel flat walls, with a dimension of 200-mm in width and 10-mm in gap. The previous experiments indicated that no stable slug flow existed in this test section, which was designed to permit visualization of the flow patterns and bubble characteristics without the distortion associated with curved surfaces. In fact, distorted cap bubbly and churn-turbulent flow was observed. Therefore, it is essential to developed a correlation for cap bubble drift velocity in this confined flow channel. Since the rise velocity of a cap bubble depends on its size, a high-speed movie camera is used to capture images of cap bubbles to obtain the bubble size information. Meanwhile, the rise velocity of cap and …

Neutron irradiation can promote significant changes in the microstructure and associated mechanical properties of low alloy steels. In particular, irradiation can induce the formation of non-equilibrium phases and segregation, which may lead to a degradation in toughness. In this study, the microstructural changes caused by neutron irradiation have been characterized in A508 Grade (Gr) 4N-type steels ({approx}3.5% Ni) using a variety of state-of-the-art analytical techniques including 3D-Atom Probe Field-Ion Microscopy and Small Angle Neutron Scattering, along with post-irradiation annealing studies combining Positron Annihilation Lineshape Analysis and hardness measurements. Important differences between conventional and ''superclean'' A508 Gr 4N steel have been identified in this investigation. The data indicate that Ni is not the controlling factor in the irradiation damage behavior of these materials; rather, the Mn content of the steel is a dominant factor in the irradiation-induced microstructural development of solute-related hardening features.

This was the final report for DOE NABIR grant DE-FG02-01ER63264 (PI Mary Lowe). The grant was entitled ''Development of a Multiplexed Bead-Based Assessment Tool for Rapid Identification and Quantitation of Microorganisms in Field Samples.'' The grant duration was one year. The purpose was to develop a bead-based assay for measuring analyte DNAs in environmental PCR products and to apply the method to a field experiment. The primary experiment was located at the UMTRA Old Rifle site.

This report includes information regarding North Korea's nuclear weapons program. This information includes background, development, and analysis

This report will provide a side-by-side comparison of current laws and the would be changes concerning Medicaid, The State Children's Health Insurance Program, and other medical programs.

Semi-weekly newspaper from Clifton, Texas that includes local, state, and national news along with advertising.

Semi-weekly newspaper from Seminole, Texas that includes local, state, and national news along with extensive advertising.