Report of diploma work conducted at the Swedish Radiation Safety Authority (SSM) as part of the bachelors program in Nuclear Engineering at Uppsala University. All nuclear power plants in Sweden are obliged to report any deficiency in their barriers or the defense in depth in obedience to SSM’s regulations concerning safety in nuclear facilities. In addition, there is an international system for reporting such events. The purpose of this thesis is to study the Swedish report system and to analyze the differences between Swedish and international event reporting. In the Swedish system, SSM’s regulations are effectuated by means of event reports classified as category 1-3, designed individually at each Swedish facility. Accordingly, the reporting differs somewhat between facilities. The number of reports in the Swedish system is relatively large, with a frequency of about 400 per year. Internationally, a system called the International Reporting System for Operating Experience (IRS) has been developed, through which the participating countries exchange experience to improve the safety of nuclear power plants. The IRS reporting frequency is about 100 per year in total, and Sweden contributes to IRS with 1-2 reports per year. This report accounts for a comparison of the two report systems, including some differences and similarities that have been identified. The result shows that the Swedish system covers IRS well but does not have the same comprehensive classification of events and the same standardized format of reporting as the IRS system. The conclusion is that some improvements may be made to the Swedish system, which would facilitate the international exchange of experience at the Swedish nuclear power plants.

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International Telemetering Conference Proceedings / October 30-November 02, 1989 / Town & Country Hotel & Convention Center, San Diego, California / The first Indian Remote Sensing Satellite was launched on 17th March 1988 from a Soviet Cosmodrome into a 904 Km Polar Sunsynchronous orbit. The data transmission from the satellite is at 5.2 Mega Bits/sec in S-Band and 10.4 Mega Bits/sec in X-Band. The payload data is formatted into custom made 8328 words format. A programmable unique versatile frame sync and Decommutation unit has been developed to test the data from the data handling system during its various phases of development. The system works upto 50 Mega Bits/sec and can handle frame sync code length upto 128 bits and a frame length of 2 Exp 20 bits. Provision has been made for programming the allowable bit errors as well as bit slippages, using a front panel setting. This paper describes the design and implementation of such a high bit rate frame synchroniser developed specially for IRS Spacecraft application. It will also highlight the performance of the system.

<p>This study examines whether taxpayers intentionally avoid IRS third-party reports. In 2017 an IRS amendment created an exogenous shock that impacted how third parties report gambling winnings to the IRS. In thoroughbred racing, this shock had a substantial impact on certain types of wagers. This paper considers how gamblers reallocated their money following the shock. Using a difference-in-differences research design that compares U.S. tracks to Canadian tracks, I find that gamblers increased their investment in wager types that had become less likely to trigger third-party reports by 27 percent. In the U.S., over $400 billion in tax revenue goes uncollected annually, largely due to unreported income. Third-party IRS reporting is considered the most effective way to reduce underreporting, but there is limited understanding of how taxpayers interact with third-party reporting rules. This paper provides evidence on this interaction, showing that taxpayers purposefully avoid third-party reports to facilitate tax evasion.</p>

京都大学 / 新制・課程博士 / 博士(農学) / 甲第24914号 / 農博第2577号 / 新制||農||1103(附属図書館) / 京都大学大学院農学研究科食品生物科学専攻 / (主査)教授 井上 和生, 教授 佐々木 努, 准教授 後藤 剛 / 学位規則第4条第1項該当 / Doctor of Agricultural Science / Kyoto University / DFAM

Internal Revenue Service (IRS) procedures seem to be outdated due to a lack of technology. On a good day, one can call the IRS and only wait on hold for an hour or two before speaking to an agent who may request a form be faxed. A tax professional may have spent half their workday by the time the situation is resolved or a plan of action has been established. It is no secret the IRS has had many setbacks the past 10 years including budget cuts, employment drops and workload increases. The budget declined by 17% from 2010 to 2018. Full-time equivalent employees dropped 36% from 1989 to 2018, with the number of returns filed annually steadily rising for the past 20 years, going from 130.97 million in 2001 to 169.1 million in 2020 (Tax Policy Center, 2020). Additionally, the COVID-19 pandemic created a major backlog, leaving 21.3 million unprocessed paper returns at the end of May 2022.

Excerpt: With the April 15 tax filing season deadline behind us, there are several conversations that practitioners still need to have with their clients about new tax savings opportunities for 2024. Helping your clients take advantage of some of these new opportunities, as well as reminding them of tax savings options that are often forgotten, are value-added services you can provide that will keep them returning for your advice [...]

International Telemetering Conference Proceedings / October 26-29, 1987 / Town and Country Hotel, San Diego, California / The three axis stabilized Indian Remote Sensing Satellite will image the earth from a 904 Km polar - sun synchronous orbit. The payload is a set of CCD cameras which collect data in four bands visible and near infra-red region. This payload data from two cameras, each at 10.4 megabits per sec is transmitted in a balanced QPSK in X Band. The payload data before transmission is formatted by adopting Major and Minor frame synchronizing codes. The formatted two streams of data are differentially encoded to take care of 4-phase ambiguity due to QPSK transmission. This paper describes the design and development aspects related to such a Data Handling System. It also highlights the environmental qualification tests that were carried out to meet the requirement of three years operational life of the satellite.

Background: Challenges persist in ensuring access to and optimal use of long-lasting, insecticidal bed nets (LLINs). Factors associated with ownership and use may differ depending on the history of malaria and prevention control efforts in a specific region. Understanding how the cultural and social-environmental context of bed net use may differ between high- and low-risk regions is important when identifying solutions to improve uptake and appropriate use. Methods: Community forums and a household, cross-sectional survey were used to collect information on factors related to bed net ownership and use in western Kenya. Sites with disparate levels of transmission were selected, including an endemic lowland area, Miwani, and a highland epidemic-prone area, Kapkangani. Analysis of ownership was stratified by site. A combined site analysis was conducted to examine factors associated with use of all available bed nets. Logistic regression modelling was used to determine factors associated with ownership and use of owned bed nets. Results: Access to bed nets as the leading barrier to their use was identified in community forums and cross-sectional surveys. While disuse of available bed nets was discussed in the forums, it was a relatively rare occurrence in both sites. Factors associated with ownership varied by site. Education, perceived risk of malaria and knowledge of individuals who had died of malaria were associated with higher bed net ownership in the highlands, while in the lowlands individuals reporting it was easy to get a bed net were more likely to own one. A combined site analysis indicated that not using an available bed net was associated with the attitudes that taking malaria drugs is easier than using a bed net and that use of a bed net will not prevent malaria. In addition, individuals with an unused bed net in the household were more likely to indicate that bed nets are difficult to use, that purchased bed nets are better than freely distributed ones, and that bed nets should only be used during the rainy season. Conclusion: Variations in factors associated with ownership should be acknowledged when constructing messaging and distribution campaigns. Despite reports of bed nets being used for other purposes, those in the home were rarely unused in these communities. Disuse seemed to be related to beliefs that can be addressed through education programmes. As mass distributions continue to take place, additional research is needed to determine if factors associated with LLIN ownership and use change with increasing availability of LLIN.

Emerging evidence suggests that an important mechanism for the negative feedback control of insulin signalling involves the inhibition of tyrosine phosphorylation of IRS-1 by its prior serine/threonine (ser/thr) phosphorylation. IRS-1 ser/thr phosphorylation has been linked to the dissociation of IRS-1 from the insulin receptor and PI3K, and its degradation via a proteasome-dependent pathway. Studies in animal models have shown that increases in plasma free fatty acids (FFAs) are associated with reduced IRS-1-signalling, and so it has been postulated that elevated FFA cause insulin resistance by activating pathways that negatively regulate insulin action, including hyper-phosphorylation of ser/thr residues in IRS-1. We have shown that in the case of linoleate-induced insulin resistance in L6 rat skeletal muscle cells, the inhibition of IRS-1-dependent signalling arises via effects on both the phosphorylation status and degradation of IRS-1, which are mediated, in part, by IKKb. In addition, the reduction of IRS-1 mRNA levels allude to transcriptional effects of linoleate treatment that also contribute to the observed reduction in the total levels of this protein. PtdOH, particularly dilinoleoyl PtdOH, was found to be significantly increased in linoleate treated L6 cells, and sufficient to induce at least some of the effects on insulin-signalling that are observed upon linoleate treatment. It is unlikely, however, that IKKb and PtdOH are components of the same inhibitory pathway, since inhibiting IKKb activity did not alleviate the effects of PtdOH on IRS-1 tyrosine (tyr) phosphorylation. Moreover, although an integral component of the mechanism by which linoleate induces insulin-resistance in L6 cells, it appears that restoring IRS-1 function in linoleate treated cells is not sufficient to reverse insulin resistance. Hence, we hypothesise that linoleate induces multiple inhibitory pathways in L6 cells, with at last two of these involving IKKb- and PtdOH-dependent inhibition of IRS-1 signalling, which act in parallel to reduce glucose disposal and cause insulin resistance in this model.