But Gerardo Aldana, a professor at the University of California, Santa Barbara, says the data supporting the widely-adopted conversion factor may be invalid.

不过美国加州大学圣巴巴拉分校格拉尔多•阿尔达纳教授对此表示质疑，他说支持广泛采用的历法转换数值可能是无效的。

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Where: Engines and Energy Conversion Lab (EECL), Colorado State university?

地点：科罗拉多州立大学发动机和能量转换实验室(EECL)？

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However, Steven Bailey of the University of South Alabama and Bruce Ames of the University of California, Berkeley, warn that the liver has only a limited ability to make this conversion.

然而，史蒂文·贝利(来自南阿拉巴马大学)和布鲁斯·艾姆斯(来自伯克利加利福尼亚大学)都提醒到，肝脏的这种转化能力是相当有限的。

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The issues are many, but at least one expert familiar with tax theory and history, Columbia University Law School Professor Michael Graetz, plans a partial Roth conversion early next year.

WSJ: Smart Year-End Tax Moves for Investors