1,298,310 research outputs found
Problems Related to the Classification of Physician’s Income under the Revenue Code and Some Observations
No full textThis paper aims to provide physicians and people in general with knowledge on problems regarding the classication of physician's income under the Revenue Code, and some observations related to the classication of physician's income. The author studied related Supreme Court Judgments, including rulings of the Revenue Department. The author, moreover, tried to synthesize the rules for classifying physician's income from related Supreme Court Judgments in order to make it understandable to everyone. This paper tries to link any possible negative effects of incorrect classication of physician's income, especially those related to the deduction of expenses, and shows all structures of physician's income tax. In addition, the author proposes some recommendations to physicians for the benefit of implementation of tax law, and some recommendations to officers of the Revenue Department regarding publication of the right information for relevant persons in order to reduce tax problems which may occur in the future
Problems Related to the Classification of Physician’s Income under the Revenue Code and Some Observations
No full textThis paper aims to provide physicians and people in general with knowledge on problems regarding the classication of physician's income under the Revenue Code, and some observations related to the classication of physician's income. The author studied related Supreme Court Judgments, including rulings of the Revenue Department. The author, moreover, tried to synthesize the rules for classifying physician's income from related Supreme Court Judgments in order to make it understandable to everyone. This paper tries to link any possible negative effects of incorrect classication of physician's income, especially those related to the deduction of expenses, and shows all structures of physician's income tax. In addition, the author proposes some recommendations to physicians for the benefit of implementation of tax law, and some recommendations to officers of the Revenue Department regarding publication of the right information for relevant persons in order to reduce tax problems which may occur in the future
Nested random effects regressions using all unique author observations.
No full textNested random effects regressions using all unique author observations.</p
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EISCAT/CRRES observations: Nightside ionospheric ion outflow and oxygen-rich substorm injections
No full textWe present combined observations made near midnight by the EISCAT radar, all-sky cameras and the combined released and radiation efects satellite (CRRES) shortly before and during a substorm. In particular, we study a discrete, equatorward-drifting auroral arc, seen several degrees poleward of the onset region. The arc passes through the field-aligned beam of the EISCAT radar and is seen to be associated with a considerable upflow of ionospheric plasma. During the substorm, the CRRES satellite observed two major injections, 17 min apart, the second of which was dominated by O+ ions. We show that the observed are was in a suitable location in both latitude and MLT to have fed O+ ions into the second injection and that the upward flux of ions associated with it was sufficient to explain the observed injection. We interpret these data as showing that arcs in the nightside plasma-sheet boundary layer could be the source of O+ ions energised by a dipolarisation of the mid- and near-Earth tail, as opposed to ions ejected from the dayside ionosphere in the cleft ion fountain
New Observations #137 | Caught in the Dark Net of Our Own Past, Breaking Free of What Holds Americans Hostage
No full textNew Observations is a non-profit, contemporary arts journal written, edited, and published by the arts community. For more information visit newobservations.org.https://digitalcommons.risd.edu/library_e-resources/1014/thumbnail.jp
Observations on fox-hunting and the management of hounds in the kennel and the field. Addressed to young sportsman, about to undertake a hunting establishment
No full textProgramming Education to Preschoolers: Reflections and Observations from a Field Study
No full textIn recent years, there has been a rise in methods and tools dedicated to programming education for chil- dren of primary school age. In this paper, we present our experience of providing five programming ses- sions to a group of eleven children between four and six years. Our sessions followed problem-solving and game-playing themes and featured two newly-developed tools: the unplugged Robot Turtles, and the robotic Ozobot. The activities embed programming concepts such as the order of operations, sym- bolic representations, and functional abstraction. The observations show that children understood and applied concepts such as sorting, sequential operations, and functional abstraction. However, children struggle with giving directions to the object which highlights a spatial awareness limitation. Finally, we link the observations to Piaget’s theory and his limitations to thoughts for children in this age. We find that some of Piaget’s limitations such as egocentrism can explain a few observed behaviors. However, a few limitations contradict our observations such as the irreversibility and transductive reasoning.Software Engineerin
AzTEC 1.1 mm OBSERVATIONS OF THE MBM12 MOLECULAR CLOUD
No full textWe present 1.1 mm observations of the dust continuum emission from the MBM12 high-latitude molecular cloud observed with the Astronomical Thermal Emission Camera (AzTEC) mounted on the James Clerk Maxwell Telescope on Mauna Kea, Hawaii. We surveyed 6.34 deg² centered on MBM12, making this the largest área that has ever been surveyed in this region with submillimeter and millimeter telescopes. Eight secure individual sources were detected with a signal-to-noise ratio of over 4.4. These eight AzTEC sources can be considered to be real astronomical objects compared to the other candidates based on calculations of the false detection rate. The distribution of the detected 1.1 mm sources or compact 1.1 mm peaks is spatially anti-correlated with that of the 100μm emission and the ¹²CO emission.We detected the 1.1 mm dust continuum emitting sources associated with two classical T Tauri stars, LkHα262 and LkHα264. Observations of spectral energy distributions (SEDs) indicate that LkHα262 is likely to be Class II (pre-main-sequence star), but there are also indications that it could be a late Class I (protostar). A flared disk and a bipolar cavity in the models of Class I sources lead to more complicated SEDs. From the present AzTEC observations of the MBM12 region, it appears that other sources detected with AzTEC are likely to be extragalactic and located behind MBM12. Some of these have radio counterparts and their star formation rates are derived from a fit of the SEDs to the photometric evolution of galaxies in which the effects of a dusty interstellar medium have been included
Sunyaev–zel’dovich effect observations of the bullet cluster (1E 0657−56) with APEX-SZ
No full textWe present observations of the Sunyaev–Zel’dovich effect (SZE) in the Bullet cluster (1E 0657−56) using the APEX-SZ instrument at 150 GHz with a resolution of 1´. The main results are maps of the SZE in this massive, merging galaxy cluster. The cluster is detected with 23σ significance within the central 1´ radius of the source position. The SZE map has a broadly similar morphology to that in existing X-ray maps of this system, and we find no evidence for significant contamination of the SZE emission by radio or IR sources. In order to make simple quantitative comparisons with cluster gas models derived from X-ray observations, we fit our data to an isothermal elliptical β model, despite the inadequacy of such a model for this complex merging system. With an X-ray-derived prior on the power-law index, β = 1.04⁺⁰·¹⁶ ₋₀.₁₀ , we find a core radius rc = 142´´ ± 18´´, an axial ratio of 0.889 ± 0.072, and a central temperature decrement of −771 ± 71 μKсмв, including a ±5.5% flux calibration uncertainty. Combining the APEX-SZ map with a map of projected electron surface density from Chandra Xray observations, we determine the mass-weighted temperature of the cluster gas to be Tmg = 10.8 ± 0.9 keV, significantly lower than some previously reported X-ray spectroscopic temperatures. Under the assumption of an isothermal cluster gas distribution in hydrostatic equilibrium, we compute the gas mass fraction for prolate and oblate spheroidal geometries and find it to be consistent with previous results from X-ray and weak-lensing observations. This work is the first result from the APEX-SZ experiment, and represents the first reported scientific result from observations with a large array of multiplexed superconducting transition-edge sensor bolometers
High-latitude observations of impulse-driven ULF pulsations in the ionosphere and on the ground
No full textInternational audienceWe report the simultaneous observation of 1.6?1.7 mHz pulsations in the ionospheric F-region with the CUTLASS bistatic HF radar and an HF Doppler sounder, on the ground with the IMAGE and SAMNET magnetometer arrays, and in the upstream solar wind. CUTLASS was at the time being operated in a special mode optimized for high resolution studies of ULF waves. A novel use is made of the ground returns to detect the ionospheric signature of ULF waves. The pulsations were initiated by a strong, sharp decrease in solar wind dynamic pressure near 09:28 UT on 23 February 1996, and persisted for some hours. They were observed with the magnetometers over 20° in latitude, coupling to a field line resonance near 72° magnetic latitude. The magnetic pulsations had azimuthal m numbers ~ -2, consistent with propagation away from the noon sector. The radars show transient high velocity flows in the cusp and auroral zones, poleward of the field line resonance, and small amplitude 1.6?1.7 mHz F-region oscillations across widely spaced regions at lower latitudes. The latter were detected in the radar ground scatter returns and also with the vertical incidence Doppler sounder. Their amplitude is of the order of ± 10 ms-1. A similar perturbation frequency was present in the solar wind pressure recorded by the WIND spacecraft. The initial solar wind pressure decrease was also associated with a decrease in cosmic noise absorption on an imaging riometer near 66° magnetic latitude. The observations suggest that perturbations in the solar wind pressure or IMF result in fast compressional mode waves that propagate through the magnetosphere and drive forced and resonant oscillations of geomagnetic field lines. The compressional wave field may also stimulate ionospheric perturbations. The observations demonstrate that HF radar ground scatter may contain important information on small-amplitude features, extending the scope and capability of these radars to track features in the ionosphere
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