The effect of boron in BxGa1−xN/SiC heteroepitaxy was established by X-ray diffraction reciprocal-space maps on symmetric 0002 and asymmetric 11 {overline 2} 4 reflections. The density of screw and edge threading dislocations was quantified in the framework of the mosaic model.

BGaN epilayers with boron contents up to 5.6% were grown on SiC substrates by metal–organic chemical vapor deposition. The effects of boron incorporation on the structural and optical properties were studied by high-resolution X-ray diffraction (XRD), atomic force microscopy (AFM), Raman spectroscopy and photoluminescence (PL) spectroscopy. XRD reciprocal-space maps around the symmetric 0002 and asymmetric 11 {overline 2} 4 reflections allowed evaluation of the lattice constants and lattice mismatch with respect to the underlying substrate. XRD rocking curves and AFM measurements indicated the mosaic microstructure of the epilayer. The impact of boron content on crystallite size, tilt and twist is evaluated and the correlation with threading dislocation density is discussed. The deterioration of optical properties with increasing boron content was assessed by Raman and PL spectroscopy.

X-ray diffraction from dislocation half-loops consisting of a misfit segment with two threading arms extending from it to the surface is calculated by the Monte Carlo method. The diffraction profiles and reciprocal space maps are controlled by the ratio of the total lengths of the misfit and the threading segments of the half-loops. A continuous transformation from the diffraction characteristic of misfit dislocations to that of threading dislocations with increasing thickness of epitaxial film is studied. Diffraction from dislocations with edge- and screw-type threading arms is considered and the contributions of the two types of dislocations are compared.

The two most abundant CaCO3 polymorphs, calcite and aragonite, are universally recognized for the richness of their morphology to which different twins make relevant contributions. The epitaxial transformation calcite ↔ aragonite has long been debated. While the twinning has been thoroughly treated, the homo-epitaxy occurring within each of these minerals has, inexplicably, been overlooked to date, both experimentally and theoretically. Twinning can be deceptive to the point where it can be mistaken for homo-epitaxy, thus making the proposed growth mechanism in the crystal aggregate wrong. Within the present work, the first aim is a theoretical investigation of the homo-epitaxies among the three {10.4}-cleavage, {01.2}-steep and {01.8}-flat rhombohedra of calcite. Accordingly, the specific adhesion energies were calculated between facing crystal forms, unequivocally showing that the {01.2}/{01.8} homo-epitaxy competes with the generation of both {01.2} and {01.8} contact twins. Secondly, the calculation of the specific adhesion energy was extended to consider homo-epitaxy for the {10.4} rhombohedron. The two-dimensional geometric lattice coincidence has been tried for the {00.1} pinacoidal form as well.

Allen Weisselberg, the Trump Organization's longtime chief financial officer, watches as then-U.S. Republican presidential candidate Donald Trump addresses a 2016 news conference at Trump Tower in New York City.; Credit: Carlo Allegri/Reuters

Former President Donald Trump's family business and its longtime chief financial officer, Allen Weisselberg, have been charged by the Manhattan district attorney's office in a case involving alleged tax-related crimes.

Before the indictment was released Thursday, Weisselberg's personal attorneys, Mary Mulligan and Bryan Skarlatos, said in a statement that the CFO "intends to plead not guilty and he will fight these charges in court."

Trump has long denied any wrongdoing.

In a statement Thursday afternoon, the former president said:

"The political Witch Hunt by the Radical Left Democrats, with New York now taking over the assignment, continues. It is dividing our Country like never before!"

The investigation by Manhattan District Attorney Cyrus Vance Jr. began in 2018 around the time Trump's former personal lawyer, Michael Cohen, pleaded guilty to campaign finance charges related to payments of hush money. These were made in the final months of the 2016 presidential campaign, as Cohen put it in court, "in coordination with, and at the direction of, a candidate for federal office." The goal was to block two women who claimed they had extramarital affairs with Trump — former Playboy model Karen McDougal and adult film star Stephanie Clifford, whose stage name is Stormy Daniels — from telling their stories publicly.

New York state Attorney General Letitia James' office launched its own probe in 2019 after Cohen testified in a congressional hearing that Trump manipulated property values to lower his tax obligations and to obtain bank loans. James' investigation was initially focused on potential civil charges, but it recently expanded to include a criminal probe in partnership with Vance.

This year, the investigators have homed in on noncash payments made to top officials in Trump's companies, including Weisselberg.

The U.S. Supreme Court paved the way for the charges, declining in February to block a subpoena from Vance's office seeking Trump's financial records. Vance first requested tax filings and other financial records from Trump's accounting firm, Mazars USA, in 2019.

In a statement released in May, Trump said the New York-based investigations were part of a "Witch Hunt," adding, with a reference to how his presidential campaign started in 2015: "It began the day I came down the escalator in Trump Tower, and it's never stopped."

This content is from Southern California Public Radio. View the original story at SCPR.org.

Lori A. Mathes was appointed by the Catawba County Board of Commissioners as the County�s new Tax Collector, based upon staff�s recommendation, at the Board�s meeting on February 18, 2013. Mathes served as Chief Financial Officer for Mental Health Partners of Hickory for eight years, responsible for overseeing the agency�s expenditures and revenues, its accounting policies and procedures.

A new State law will soon shift collection of motor vehicle taxes from counties to the North Carolina Division of Motor Vehicles.

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Despite progress in recent decades, more than 10,000 alcohol-impaired driving fatalities occur each year in the U.S. To address this persistent problem, stakeholders -- from transportation systems to alcohol retailers to law enforcement -- should work together to implement policies and systems to eliminate these preventable deaths, says a new report from the National Academies of Sciences, Engineering, and Medicine.

This tax season, fans can enjoy the limited-edition unsliced bagel filled with Philly cream cheese, created in partnership with NYC’s iconic H&H Bagels.

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A tax accountant, accomplished violinist, and cancer survivor, Barbara Carron Goldman, EA, MSPA, has both served and entertained her suburban Detroit community for over 40 years

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FRENZI APP, a trailblazing mobile application designed to transform the taxi booking experience in the UK, is thrilled to announce that the FRENZI DRIVER app is now available for download. With the customer-facing FRENZI APP set to launch soon.

Orrin Cellan is a distinguished expert in estate and income tax planning as a tax advisor at Onyx Financial Advisors

Michael Hainkel is honored for his contributions in executive leadership with Lions Gate Entertainment

50% of people who self-enroll have errors that may mean money is left on the table.

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Practical strategies are needed to bring the businesses back, one small business at a time.

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Oscar F. Bernal, MS, excels in assisting immigrants as the co-founder of B&P International Consulting LLC

The Internal Revenue Service (IRS) has released its annual inflation adjustments for tax year 2025. Detailed information about the adjustments and changes to the over 60 tax provisions impacting taxpayers can be found in Revenue Procedure 2024-40. The adjustments described below generally apply to income tax returns that will be filed in 2026 for tax...

The post Looking Ahead: 2025 Tax Inflation Adjustments for Individuals and Families appeared first on Anders CPA.

The Inflation Reduction Act (IRA) of 2022 substantially expanded the Section 45L tax credit for new energy-efficient homes. This credit offers builders of sustainable homes significant tax savings. Here’s what you need to know to take advantage of these updated credits and maximize the benefits for your projects. Key Takeaways: Key Changes to Section 45L...

The post Maximizing Section 45L Tax Credits for Energy-Efficient Home Builders appeared first on Anders CPA.

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Organizer: Government Finance Officers Association of British Columbia
Location: Vancouver