Digital Commons Network^™

Materially Participate In The Business To Avoid The Passive Activity Loss Rules, Jc Hobbs

Rural Tax Education

Beginning farmers and ranchers frequently start their agricultural businesses by beginning small and keeping their day jobs. These new business activities must meet certain threshold tests to be considered active rather than passive activities. The passive activity loss rules apply to businesses including farms, limited partnerships, Limited Liability Companies (LLC’s), S Corporations, and C Corporations.

A passive activity is any activity that involves the conduct of a business in which the producer does not materially participate or a rental activity (whether or not the producer materially participates or not). Should a loss occur in such a business, the passive activity …

The Utah Statesman, September 1, 2016, Utah State University

The Utah Statesman

Weekly student newspaper of Utah State University in Logan.

Curriculum Subcommittee Minutes, September 1, 2016, Utah State University

Educational Policies Committee

Semester Course Approval Reviews

Program Proposals

• Changing the name from Agricultural Economics to Applied Economics
• Offering a Minor in Residential Landscape Design
• Adding a Forest Ecology Specialization to the MS and PhD programs of the Department of Wildland Resources

Other

• Approving Prerequisites
• Curriculog updates and site changes

Sequoia Pitch Moth In Pines, Ryan S. Davis, Katie Wagner

All Current Publications

This fact sheet focuses on the sequoia pitch moth (SPM) (Sesiidae: Synanthedon sequoiae). It includes how to identify, life cycle, damage, and management.

Improving Organic Peach Orchard Fertility With Nitrogen-Fixing Ground Covers In Capitol Reef National Park: A Case Study, Esther Thomsen

All Current Publications

A USDA organic research grant provided funding for Utah State University researchers to collaborate with CRNP orchard managers to explore options to improve tree health and fruit quality using organic management techniques while maintaining historical and cultural mandates of the National Park Service.

The Utah Statesman, August 29, 2016, Utah State University

The Utah Statesman

Weekly student newspaper of Utah State University in Logan.

Faculty Senate Executive Committee Agenda, August 29, 2016, Utah State University

Faculty Senate & Faculty Senate Executive Committee

• FSEC Role
• Research and Graduate Studies
• Financial integrity: Section 406.1 through 406.6: Program Discontinuance, Financial Exigency and Financial Crisis
• Where do we stand with left over items at PRPC?
• Modification of Policy 369.2.3. under proposed change, this will affect non-tenured faculty

Complete Genome Sequences Of Three Historically Important, Spatiotemporally Distinct, And Genetically Divergent Strains Of Zika Virus: Mr-766, P6-740, And Prvabc-59, Sangim Yun, Byunghak Song, Jordan C. Frank, Justin G. Julander, Irina A. Polejaeva, Christopher J. Davies, Kenneth L. White, Youngmin Lee

Animal, Dairy, and Veterinary Science Faculty Publications

Here, we report the 10,807-nucleotide-long consensus RNA genome sequences of three spatiotemporally distinct and genetically divergent Zika virus strains, with the functionality of their genomic sequences substantiated by reverse genetics: MR-766 (African lineage, Uganda, 1947), P6-740 (Asian lineage, Malaysia, 1966), and PRVABC-59 (Asian lineage-derived American strain, Puerto Rico, 2015).

Smartphone Seismology: Data Acquisition Through Consumer Available Devices, Matt Olsen

Physics Capstone Projects

“Science!”, is an exuberant exclamation of achievement or satisfaction in the actual results of science that can be heard in a loud comic tone from time to time throughout the Geology department. Science is also defined as, “knowledge about or study of the natural world based on facts learned through experiments and observation” by Merriam-Webster dictionary. Whether the science is Physics or Geology, Biology or Chemistry, scientists seem to get excited when science happens. But science is always happening, so scientists should always be excited and exuberant, which if math serves me correctly would definitely equal happy.

Asteroids To Agriculture: Carving A Niche In Earth Observation Using Asteroid Prospecting Instruments On An Earth-Orbiting Cubesat Constellation, Hannah R. Goldberg, Matthew Beasley, Chris Voorhees

Small Satellite Conference

Recent years have seen increased the development of concepts for constellations of SmallSats or Cubesats for Earth Observation remote sensing. These constellations focus on visible RGB imagery or multi-band imagery from a handful of wide-bands in the visible or near infrared wavelengths. Mid-wave infrared (MWIR) data provides a unique measurement, able to image both during the day and night. Recent developments in infrared detectors and the miniaturization of cryocooler technology enable this instrument to be packaged in a Cubesat form-factor.

Planetary Resources is developing a MWIR instrument (3-5 μ m) for the purpose of prospecting near-Earth asteroids, particularly in the …

Verification And Validation Methods For The Prox-1 Mission, Christine Gebara, David Spencer

Small Satellite Conference

As the capabilities of small satellites increases and more academic institutions undertake the task of building such systems, student led missions are becoming more and more prevalent. This is aided, in no small part, by the University Nano-Satellite Program (UNP) sponsored by the Air Force Office of Scientific Research and the Air Force Research Laboratory. As these missions exit the design phase, and enter the fabrication, integration, and testing phases of the mission, student-led missions face unique challenges stemming from the academic environment and lack of experience. This is especially seen during the validation and verification (V&V) of the system …

Streamlining Cubesat Solar Panel Fabrication Processes, Ariel Sandberg, Timothy Smith

Small Satellite Conference

A critical facet of CubeSat fabrication is solar panel characterization and assembly. Though capable of producing flight quality solar subsystems, traditional methods of solar panel fabrication contain intrinsic inefficiencies and inconsistencies that compromise the subsystem’s overall reliability. Taking Michigan Exploration Laboratory’s (MXL) heritage solar panel procedures as a case study, this investigation sought to streamline the solar panel fabrication process to increase its yield, cost effectiveness and consistent production. Four main aspects of solar panel fabrication were targeted for improvement, specifically: solar cell tabbing, solar cell stringing, solar cell adhesion to the substrate and cell coverglass integration. Through synthesizing best …

Fiber Optic Gyro-Based Attitude Determination For High-Performance Target Tracking, Elias F. Solorzano, Robert E. Zee

Small Satellite Conference

Small satellite-enabled terrestrial target tracking applications from low-Earth orbit are demanding stringent pointing performance, prompting the need for developing high-precision attitude estimation and control systems that adhere to cost and mass constraints. The attitude determination and control system onboard the Space Flight Laboratory’s NEMO-class satellite platforms uses an extended Kalman filter and low-cadence (1Hz) star-tracker measurements to constrain the attitude and rate estimation errors to within 0.05° and 0.04°/s (2-σ), respectively. In addition, the pointing error of this satellite platform is constrained to below 0.3° (2-σ) for ground target tracking applications. However, in order to meet the stability requirements of …

Nitesat: A People-Powered Science Mission, Ken Walczak

Small Satellite Conference

The Far Horizons space program at the Adler Planetarium is designing, building, and will operate NITESat (Night Imaging and Tracking Experiment Satellite), a 2U CubeSat mission supported by a robust education and public outreach effort. The primary science mission of NITESat is to capture high-resolution, three-color, nighttime imagery of the Midwestern United States to quantify and characterize the nature and intensity of light pollution across the region. The motto of the Adler Planetarium is “Join Us In Exploring Space,” and the NITESat mission firmly embraces this concept with students, interns, and volunteers embedded in every stage of the design, build …

Mitigating The Risk: Identifying Strategic University Partnerships For Compliance Tracking Of Research Data And Publications, Andrea Payant, Betty Rozum, Liz Woolcott

Library Faculty & Staff Publications

As international efforts to develop guidelines for data management emerge, the need for monitoring data deposit compliance increases. Utah State University has a team of university administrators, IT specialists, and librarians that addresses research data management issues. They developed a process to receive reports from faculty with successful grants that ultimately allows creation of records for data. Research grants are tracked though all stages and information about data and publications shared publicly on platforms capable of contributing scholarly work to research outputs aggregators (such as Share) and also to public facing bibliographic aggregators like Worldcat.

Phytochemicals In Animal Health; Diet Selection And Trade-Offs Between Costs And Benefits, Juan J. Villalba, Morgane Costes-Thire, Cecile Ginane

Nutrition, Dietetics, and Food Sciences Faculty Publications

Many plant tissues contain plant secondary compounds (PSC), which have long been recognised as defensive chemicals that deter herbivory via their toxic effects. However, herbivores may also benefit from including PSC into their diets. Plant-derived phenolics, terpenes and alkaloids have antiparasitic properties and sesquiterpene lactones have antibacterial, antifungal and antiparasitic properties. These actions are in part a consequence of the negative actions that PSC exert across several trophic levels, including the bacteria, parasites and fungi that inhabit herbivores’ bodies. Given the dual action, toxin and medicine, it is possible to hypothesise that self-selection of PSC by herbivores should occur when …

Microscope, A Cnes Microsatellite To Check Einstein Equivalence Principle, And Its Rf Equipments, Clement Dudal, Romain Mathieu, Marie Vialard, Herve Guillon, Yves Andre, M. Fernandez, Gwenael Guillois, Yves Richard, Anis Latiri, Philippe Bataille

Small Satellite Conference

MICROSCOPE is a microsatellite, launched in April 2016, to verify the Einstein equivalence principle, related to gravitational versus inertial mass, with an accuracy never reached before. The satellite is based on the MYRIADE platform and requires a very stable environment to provide the needed accuracy. A dedicated system was developed to meet all the mission requirements. The TT&C system is based on Syrlinks S-band transceivers which were widely used on different missions. The RF architecture is presented as long as the perspectives of evolution for this equipment. A key element of the precise satellite control relies on the Syrlinks GNSS …

The Core Flight System (Cfs) Community: Providing Low Cost Solutions For Small Spacecraft, David Mccomas, Jonathan Wilmot, Alan Cudmore

Small Satellite Conference

In February 2015 the NASA Goddard Space Flight Center (GSFC) completed the open source release of the entire Core Flight Software (cFS) suite. After the open source release a multi-NASA center Configuration Control Board (CCB) was established that has managed multiple cFS product releases. The cFS was developed and is being maintained in compliance with the NASA Class B software development process requirements and the open source release includes all Class B artifacts. The cFS is currently running on three operational science spacecraft and is being used on multiple spacecraft and instrument development efforts.

While the cFS itself is a …

Microscope, A Cnes Microsatellite To Check Einstein Equivalence Principle, And Its Rf Equipments, Clement Dudal, Romain Mathieu, Yves André, Marie Vialard, Hervé Guillon, M. Fernandez, Anis Latiri, G. Guillois, Y. Richard, P. Bataille

Small Satellite Conference

No abstract provided.

U.S. Army Small Space Update, Billy E. Johnson, Jon T. Dodson, Timothy A. Farmer, Wheeler K. Hardy, Barry W. Heflin, Melanie G. Klinner, John R. London Iii, Katherine E. Mott, Mason E. Nixon, Mark E. Ray, Travis S. Taylor, Barbara M. Urena, David J. Weeks, Martin F. Lindsey

Small Satellite Conference

In December 2010, the U.S. Army flew its first satellite in 50 years, the SMDC-ONE CubeSat. Placed in a very low orbit, the first SMDC-ONE mission lasted only 35 days but enjoyed great success in demonstrating the viability of CubeSats to perform exfiltration of unattended ground sensors data and serve as a communications relay between ground stations over 1000 land miles apart. The success of SMDC-ONE helped shape the U.S. Army’s Space and Missile Defense Command’s (SMDC) programmatic goals for finding new and innovative ways to implement space applications and technologies that aid the warfighter. Since 2010, SMDC has flown …

Miniaturized Ion And Neutral Mass Spectrometer For Cubesat Atmospheric Measurements, M. Rodriguez, N. Paschalidis, S. Jones, E. Sittler, D, Chornay, P. Uribe

Small Satellite Conference

A presentation about the Mini Ion Neutral Mass Spectrometer (INMS).

Globalstar Link: From Reentry Altitude And Beyond, Hank D. Voss, Jeff F. Dailey, Matthew B. Orvis, Arthur J. White, Stefan Brandle

Small Satellite Conference

Three CubeSats flown in the past two years have successfully mapped Globalstar performance over the altitude range 100 km to 700 km. The Globalstar constellation provides “Anywhere and Anytime” visibility to satellites and is ideal for CubeSats, constellations, and formation flying missions. Globalstar capacity is designed for 2500 channels per Globalstar satellite, potentially enabling hundreds to thousands of simultaneous communication to satellites. Capacity would then extend from the ground to potentially above the Globalstar LEO constellation at 1400km. TSAT (2U) made real-time plasma density and diagnostic measurements in the Extremely Low-Earth Orbit (ELEO) ionospheric region 350 to 110 km for …

Linkstar, A Globalstar Based Duplex Radio For Satellites In Leo - Architecture And Test Results, Andrew Santangelo, Paul Skentzos

Small Satellite Conference

LinkStar is a full duplex radio system (concurrent uplink and downlink) for satellites in LEO providing communications coverage to over 50% of the Earth. LinkStar treats the satellite as a secure node on the internet while it is in orbit and on the ground for testing. LinkStar utilizes the Globalstar satellite radio network, a constellation of 32 satellites in LEO providing global data and voice services for a range of uses including oil rigs, shipping containers, gas pipelines and supporting remote communications. Our research focused on adapting the Globalstar GSP-1720 modem and creating the LinkStar radio architecture for use in …

Nodes: A Flight Demonstration Of Networked Spacecraft Command And Control, John Hanson, Ali Guarneros Luna, Rodolphe Derosee, Ken Oyadomari, Jasper Wolfe, Watson Attai, Cedric Prical

Small Satellite Conference

Nodes is a pair of 1.5 U Cubesats developed by the NASA Ames Research Center under the Small Spacecraft Technology Program (SSTP) within NASA Space Technology Mission Directorate (STMD). The Nodes spacecraft were launched to the ISS in December, 2015 and deployed from the ISS in early May of 2016. Nodes is designed to expand the utility of small spacecraft networks and to explore issues related to the command and control of swarms of multiple spacecraft making synchronized, multipoint scientific measurements. Networked swarms of small spacecraft will provide new insights in the fields of astronomy, Earth observations and solar physics. …

Outernet: The Development Of 1u Cubesat Platforms To Enable Low-Cost Global Data Provision, Pamela Anderson, Syed Karim

Small Satellite Conference

The Outernet constellation aims to revolutionize telecommunications provision by offering a low-cost, mass-producible alternative to traditional infrastructure. Highly-capable 1U CubeSats, manufactured by Clyde Space for Outernet Inc., will provide the solution. The UK Space Agency have part-funded development of three platforms, due to be launched in Q3 2016, as an in-orbit demonstration (IOD) of the full Outernet concept. These initial platforms are intended to be a precursor to a 200-satellite constellation, and will test much of the functionality of the full constellation, which aims to provide low data-rate global broadcasting specifically for remote regions of the World. Each spacecraft will …

The Internet Of Satellites: A C&Dh Software Framework For Small Satellites Built On Open Internet Standards And Software, Shaun Houlihan

Small Satellite Conference

Methods for satellite command & data handling (C&DH) system abound; flight software frameworks, both open and closed source, are available to pick up and build on (e.g. NASA's cFS) and mission developers often choose to build custom systems for their missions from the ground up. Existing flight software packages can offer the advantage of rapid development, which is nothing to shrug off, and custom solutions may eke out performance gains where it is critical. Both approaches, however, fail to addresses a much larger challenge, which is to enable frictionless communication between satellite nodes of various designs, ground stations, ground based …

Biosentinel: A 6u Nanosatellite For Deep Space Biological Science, Hugo Sanchez, James Chartres, Robert Hanel, Sharmila Bhattacharya, Antonio Ricco, Matthew Dortenzio

Small Satellite Conference

BioSentinel is a "6U" (10 x 22 x 34 cm; 14 kg) nanosatellite flying as a secondary payload aboard NASA's Space Launch System (SLS) Exploration Mission (EM) 1, scheduled for launch in 2018. BioSentinel measures the damage and repair of DNA in a biological organism and compares that to information to onboard physical radiation sensors. In order to understand the relative contributions of the space environment's two dominant biological perturbations, reduced gravity and ionizing radiation, results from deep space will be compared to data obtained in LEO (on ISS) and a ground control on Earth. These data points allow the …

Human Observers Differ In Ability To Perceive Insect Diversity, Joseph S. Wilson, Joshua P. Jahner, Matthew L. Forister

Biology Faculty Publications

Human perception of biological variation is an important and understudied issue in the conservation and management of natural resources. Here, we took a novel approach by asking 1152 participants, primarily college biology students, to score examples of insect mimicry by the number of distinct kinds of animals they saw. Latent class analysis successfully separated participants based on their accuracy of perception as well as demographic information and opinions about biodiversity. Contrary to expectations, factors such as childhood experience (growing up in urban, suburban or rural areas) did not affect the ability to see biodiversity as much as political views (location …

“Virtue Is As Much Debased As Our Money”: Generic And Economic Instability In Love’S Last Shift, Mattie Burket

English Faculty Publications

In January 1696, Colley Cibber’s first comedy, Love’s Last Shift; or, The Fool in Fashion, debuted to great success at the Theatre Royal in Drury Lane. The play was a hit and immediately entered the repertory, where it remained for decades. It inspired a sequel, John Vanbrugh’s The Relapse (1697), which debuted the following season and also became a stock play. Despite early audiences’ appreciation for Love’s Last Shift, however, modern critics have shown less enthusiasm. For scholars of British drama, the play is frequently a symbol of the shift from the rakish, witty, aristocratic comedies of the …

The Relationship Between Income Taxes And Market Returns, Chelsea Hepworth

Undergraduate Honors Capstone Projects

This paper investigates the relationship between book to tax differences and market returns. Prior research has been conducted that shows the ability of book to tax differences to predict future earnings, and this study expands that research to see if book to tax differences have predictive value in terms of actual market returns. This study uses a sample of firms from the Compustat database and runs a regression using book to tax differences and company returns as compared to the market. Results show that book to tax differences do have some predictive value which could potentially allow an investor to …