The recent interest in the valuation of tax benefits from debt arises from the disagreement in the existing literature about the meaning of “value of tax shields.” Although it is accepted that the value of a firm increases as effect of the tax deductibility of interest, the correct valuation of this extra-value is controversial. In this paper we adopt a risk-neutral approach to derive a general...

The endosomal sorting complex required for transport (ESCRT) complexes sort ubiquitinated membrane proteins into multivesicular bodies, which is a key step in the lysosomal degradation pathway. Shields et al. (Shields, S.B., A.J. Oestreich, S. Winistorfer, D. Nguyen, J.A. Payne, D.J. Katzmann, and R. Piper. 2009. J. Cell Biol. 185:213-224) identify a new ubiquitin-binding site in ESCRT-I and pr...

A. Benali,1,2,* Z. J. Bai,3,† N. J. Curro,2,‡ and R. T. Scalettar2,§ 1Department of Physics, Faculty of Sciences of Tunis, University of Tunis El-Manar, Tunis 2092, Tunisia 2Department of Physics, One Shields Avenue, University of California, Davis, California 95616, USA 3Department of Computer Science, One Shields Avenue, University of California, Davis, California 95616, USA (Received 20 Apri...

Douglas C. Hofmann , Lee Hamill, Eric Christiansen, Steve Nutt 1. California Institute of Technology Keck Laboratory of Engineering Sciences Pasadena CA USA 2. University of Southern California Los Angeles CA USA 3. NASA Johnson Space Center Houston TX USA Abstract: In this work, hypervelocity impact tests up to 7 km s are used to compare the performance of Whipple shields integrated with layer...

High-permeability magnetic shields generate magnetic field noise that can limit the sensitivity of modern precision measurements. We show that calculations based on the fluctuation-dissipation theorem allow quantitative evaluation of magnetic field noise, either from current or magnetization fluctuations, inside enclosures made of high-permeability materials. Explicit analytical formulas for th...

This paper presents a computer simulation of reflected and scattered laser radiation for calculating the angle of laser shields performed with the Laser Shield Solver computer program. The authors describe a method of calculating the shield angle for laser shields which protect workers against reflected and scattered laser radiation and which are made from different materials. The main assumpti...

Recently Peres and Shields discovered a new method for estimating the order of a stationary fixed order Markov chain [15]. They showed that the estimator is consistent by proving a threshold result. While this threshold is valid asymptotically in the limit, it is not very useful for DNA sequence analysis where data sizes are moderate. In this paper we give a novel interpretation of the Peres-Sh...

BACKGROUND In anesthetic practice, tooth damage may impair patient safety and is a common reason for litigation. The use of dental shields may reduce this complication. In this study, we examined the effectiveness of dental shields for altering the force on the teeth during endotracheal intubation. METHODS Five preformed dental shields (Endoragard, Ormco, Nouveau Dispositif (ND), PEB, and Cam...

A method is given whereby one may graphically determine the radiation heat transfer properties of a number of closely packed radiation shields. The method uses the gray body formula, taking into account variations in total thermal emissivity of the adjacent shields as a function of temperature. Results were used in the construction of a high temperature vacuum furnace. Excellent correlation was...