IN 1985, individuals filing U.S. tax returns reported $166.4 billion of long-term capital gains in excess of short-term capital losses.' The following year Congress enacted a significant increase in capital gains taxes effective in 1987, and capital gains realizations for 1986 nearly doubled, to $324.8 billion.2 That investors' expectations of tax changes would alter their realization practices...

In this paper, the focused wave and current interaction with a moored JIP Spar platform are investigated using a time-domain higher order boundary element method (THOBEM). Embodied by a linear superposition of finite cosine waves, the focused wave can be efficiently simulated through adjusting the initial phase of cosine wave and adding corrected wave. The finite element method is used to simul...

Traveling Wave Tube (TWT) amplifiers are high power, often broadband microwave amplifiers used extensively in satellite communications and electronic countermeasures. While the high-power outputs and wide gain-bandwidths make TWTs ideally suited for these purposes, the nonlinearity of these devices results in amplitude, phase and spectral distortion. Nonlinear distortion products appear as harm...

Traveling Wave Tubes (TWTs) are microwave and millimeter wave amplifiers used in radar, satellite communications, and electronic countermeasure applications. On a satellite, the TWT provides the final communications signal boost before transmitting the signal back to earth. In electronic countermeasures, TWTs boost signals that are sent out to deny detection by an enemy radar. The TWT, as with ...

Digital holography is a three-dimensional (3D) measurement technique that can be used to quantitatively determine the size and 3D location of objects inside field-of-view. However, in systems where refractive index gradients are present, variations optical phase due high-speed shock-waves or low-speed thermal cause distortions obscure objects. While techniques like phase-conjugate digital in-li...