00001 82-11-021 SEMICONDUCTOR RESEARCH CORP PROGRAM OF MICROSCIENCE & TECHNOLOGY 00022 82-11-002 PERFORMANCE ENHANCEMENT OF VLSI THROUGH THE USE OF ADVANCED 00023 82-11-03 TRANSFER OF SOFTWARE ENGINEERING METHODOLOGY TO VLSI DESIGN 00004 82-11-004 LOW RESISTANCE OHMIC CONTACTS FOR VLSI TECHNOLOGY MRNELL STANFORD UNC eeees 82-11-025 AN INVESTIGATION OF MULTILEVEL INTERCONNECTION & REACTIVE ION 00223 83-01-221 PHYSICS & MODELING OF HETEROSTRUCTURE SEMICONDUCTOR DEVICES 82211 83-01-023 DEVELOPMENT OF A DESIGN AUTOMATION SYSTEM FOR SPEED-INDEPENDENT 20213 63-2:-2:1 POLYSILICON IN ADVANCED INTEGRATED CIRCUIT PROCESSES 00PER 83-21-012 THE PIPOLAR TRANSISTOR STRUCTURE & THE SPACE-CHARGE-LIMITED LOADS 003E1 83-21-013 DESIGN VERIFICATION & TESTING OF VLS! CIRCUITS 00232 83-01-14 DESIGN OF TESTABLE VLS: CIRCUITS 00023 63-21-2:5 VERY LOW TEMPERATURE SILICON EPITAXY 02024 83-21-RIE MOS VLSI PT LOW TEMPERATURES 02085 63-01-017 A COMPUTER AIDED DESIGN METHODOLOGY FOR ANALOG LSI/VLSI 00228 83-01-018 PROCESS-INDUCED RADIATION EFFECTS IN SMALL-DIMENSION MOS DEVICES & 02227 83-81-250 A THREE DIMENSIONAL VLSI DEVICE SIMULATOR 00028 83-01-221 AN INVESTIGATION OF MOLECULAR BEAM EPITAXY SILICIDES FOR VLSI 22229 83-01-022 ON-LINE TESTABLE VLSI PROCESSORS 00230 83-01-023 VLSI DIGITAL SIGNAL PROCESSORS 02231 83-21-RE4 APPLICATION OF ACOUSTIC MICROSCOPY TO THE EXAMINATION OF INTEGRATED MINNESOTA GEORGIA TECH KCNC ARIZONA ILLINOIS ILLINOIS MINNESOTA VERYONT TEXAS A&M YALE ARIZONA STATE UCLA CARNEGIE MELLON SOUTH CAROLINA UNC PENN STATE ROCHESTER 02036 83-21-029 LASER REPAIR OF TRANSPARENT VLSIC MASK MICROFAULTS USC 00237 83-21-830 STUDIES OF THE RELIABILITY PHYSICS OF SILICON VLSI TRANSISTORS ILLINOIS STANFORD BROWN 02240 83-01-033 THREE-DIMENSIONAL CIRCUITS & SYSTEMS TECHNOLOGY 00041 83-81-034 AN EVALUATIVE PROGRAM FOR ASSESING THE UTILITY OF CLUSTER IONS IN 00042 83-01-035 VLSI ARRAYS: APPLICATIONS & LAYOUT TECHNIQUES MIT JOHNS HOPKINS 00243 83-81-836 THIN INSULATORS & THEIR INTERFACES IN METAL/INSULATOR/SEMICONDUCTOR 00044 83-01-037 THE OPTIMIZATION OF POLYSIL EMITTERS YALE FLORIDA 00045 83-01-038 EFFICIENT METHOD FOR SIMULATING MOS INTEGRATED CIRCUITS & IT'S 00045 83-01-039 INTERFACE DEFECTS IN MUTILAYER CERAMIC SUFSTRATES ARIZONA CORNE ! 00247 63-01-040 RESEARCH IN INTEGRATED CIRCUIT MANUFACTURING TECHNOLOGY MCNC RPI 00052 83-12-043 MICROSCALE STUDIES OF THE ELECTRIC PROPERTIES OF OXYGEN-INDUCED CLEMSON MIT UC/SANTA BARBARA MICHIGAN STANFORD STANFORD STATEMENT OF STEPHEN KAHNE, DEAN OF ENGINEERING, POLYTECHNIC INSTITUTE OF NEW YORK, BROOKLYN, NY, ON BEHALF OF THE AMERICAN SOCIETY OF ENGINEERING EDUCATION, WASHINGTON, DC Mr. KAHNE. I am Stephen Kahne, Dean of Engineering at the Polytechnic Institute of New York. I am honored to have the opportunity to present some testimony on my behalf on behalf of my institution and on behalf of the American Society for Engineering Education, at this hearing on 2165. Polytechnic has one of the largest graduate engineering programs in the country, and it is a private institution with about 70 percent of its income derived from tuition-a very high percentage by national standards. The R&D credit that passed in 1981 encouraged companies to increase their expenditures in R&D generally. And I am pleased to say that many companies increased their support of research institutions. At the Polytechnic, for example, industrial support for research has increased from 4 percent of our total in 1980 to nearly 30 percent today. The incremental tax credit passed in 1981 was designed to encourage companies to increase their levels of R&D each year. University research, however, does not require constantly increasing levels of support. It requires more or less consistent and constant support for extended periods of time. The nonincremental credit for university research in 2165 is talking about not increasing R&D generally by establishing a stable higher level of collaboration between university and industry scientists. And I must emphasize the word stable. The stability of a tax credit is very important, as we plan-and as companies that we are dealing with-plan on the future. Let me mention now the equipment donations part of the bill, in particular. At the Polytechnic, we think that the 1981 legislation has had its intended effects. There has been a noticeable increase in equipment donations since the law passed. Despite the increases in donations, the condition level of instructional and research laboratories in our school—and most others in the United States-is simply terrible. Now, I can cite many cases in which our graduates are unfortunately deficient because they failed to get needed laboratory experience. Therefore, I strongly support the provision in this legislation that will grant an enhanced deduction for used equipment to be used for both research and instruction. Let me move now to the question of the enhanced deduction for service agreements. I must say that service agreements are critical. What good is equipment if we can't afford to maintain it? I understand that this question of service agreements is controversial at the Treasury and at the IRS because of some precedent that they may be concerned about. I suggest that, instead of granting the enhanced deduction for service agreements, grant the enhanced deduction for equipment that is guaranteed to operate successfully for 5 years. Therefore, we can bill service into the cost of the equipment. I would like to conclude by congratulating the sponsors of this legislation for perceptively using the Tax Code to enhance the university-industry relationship, which in turn will provide for improved industrial products and processes and for better trained scientists and engineers in the United States. Thank you. Senator CHAFEE. Thank you. [The prepared statement follows:] STATEMENT OF STEPHEN KAHNE, DEAN OF ENGINEERING, POLYTECHNIC INSTITUTE OF NEW YORK ON BEHALF OF AMERICAN SOCIETY FOR ENGINEERING EDUCATION I am Stephen Kahne, Dean of Engineering at the Polytechnic Institute of New York. I am honored to have the opportunity to testify at this hearing. My institution was created in 1973 from the merger of the Polytechnic Institute of Brooklyn and the Engineering College of New York University. We are a large technological university and annually we graduate one of the largest classes in the country of students with masters of engineering degrees. The Institute is a private institution with 70% of its income derived from tuition, a high percentage by I am also testifying on behalf of the American Society for members and 550 institutional members, consisting of accredited schools of engineering and engineering technology and more than one hundred major corporate employers of engineers and engineering technologists. It is important to note at the outset that high technology companies in New York City and in many other areas of the country do not have the same tradition of working closely with local universities that we find in the Silicon Valley and in the Boston Fortunately, there have been indications of change which I area. will describe in a minute. |