Digital Commons Network^™

Risk, Rents, And Regressivity: Why The United States Needs Both An Income Tax And A Vat, Reuven S. Avi-Yonah

Articles

In this article, Prof. Avi-Yonah argues that the legal academic debate about fundamental tax reform from 1974 onward has been skewed by the assumption that a consumption tax must replace the income tax. He addresses three of the major issue in recent writings on the income/consumption tax debate, and shows how none of the arguments in favor of the consumption tax are conclusive. Avi-Yonah also addresses the various consumption tax proposals that have been made and shows that they are all deficient in comparison with a VAT, as well as failing to achieve the goals of an income tax. Finally, …

Isolation Of Cancer Stem Cells From Adult Glioblastoma Multiforme, Xianpeng Yuan, James Curtin, Yizhi Xiong, Gentao Liu, Sebastian Waschsmann-Hogiu, Daniel Farkas, Keith Black, John Yu

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Glioblastoma multiforme (GBM) is the most common adult primary brain tumor and is comprised of a heterogeneous population of cells. It is unclear which cells within the tumor mass are responsible for tumor initiation and maintenance. In this study, we report that brain tumor stem cells can be identified from adult GBMs. These tumor stem cells form neurospheres, possess the capacity for self-renewal, express genes associated with neural stem cells (NSCs), generate daughter cells of different phenotypes from one mother cell, and differentiate into the phenotypically diverse populations of cells similar to those present in the initial GBM. Having a …

Pierre Rolland: Ireland's First Michelin Star Chef, Máirtín Mac Con Iomaire

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This article profiles French master chef Pierre Rolland, who came to Ireland as chef de cuisine in the Russell Hotel and trained a generation of Irish chefs.

Regulatory Taxings, Eduardo Peñalver

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The tension between the Supreme Court's expansive reading of the Takings Clause and the state's virtually limitless power to tax has been repeatedly noted, but has received little systematic exploration. Although some scholars, most notably Richard Epstein, have used the tension between takings law and taxes to argue against the legitimacy of taxation as it is presently practiced, such an approach has failed to gain a significant following. Instead, the broad legal consensus is that legislatures effectively have unlimited authority to impose tax burdens. Nevertheless, this Article demonstrates that every attempt to formulate a "Reconciling Theory," a theory that would …

Emit: An Apparatus To Test Time Reversal Invariance In Polarized Neutron Decay, H. P. Mumm, A. Garcia, L. Grout, M. Howe, L. P. Parazzoli, R. G. H. Robertson, K. M. Sundqvist, J. F. Wilkerson, S. J. Freedman, B. K. Fujikawa, L. J. Lising, M. S. Dewey, J. S. Nico, A. K. Thompson, T. E. Chupp, R. L. Cooper, K. P. Coulter, S. R. Hwang, R. C. Welsh, L. J. Broussard, C. A. Trull, F. E. Wietfeldt, Gordon L. Jones

Articles

We describe an apparatus used to measure the triple-correlation term (D (σ) over cap (n).p(e)xp(nu)) in the beta decay of polarized neutrons. The D coefficient is sensitive to possible violations of time reversal invariance. The detector has an octagonal symmetry that optimizes electron-proton coincidence rates and reduces systematic effects. A beam of longitudinally polarized cold neutrons passes through the detector chamber, where a small fraction undergo beta decay. The final-state protons are accelerated and focused onto arrays of cooled semiconductor diodes, while the coincident electrons are detected using panels of plastic scintillator. Details regarding the design and performance of the …

The Defined Contribution Paradigm, Edward A. Zelinsky

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Pension cognoscenti have frequently remarked on the stagnation of defined benefit pensions and the concomitant rise of defined contribution plans. I suggest that, over the last generation, something even more fundamental has occurred, something that can justly be called a paradigm shift. Americans today primarily conceive of and implement retirement savings in the form of individual accounts. Such accounts have become primary instruments of public policy, not just for retirement savings, but increasingly for health care and education as well.

The V1647 Orionis (Iras 05436–0007) Protostar And Its Environment, Peregrine M. Mcgehee, J. Allyn Smith, Arne A. Henden, Michael Richmond, Gillian R. Knapp, Douglas P. Finkbeiner, J. Brinkmann

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We present Sloan Digital Sky Survey and United States Naval Observatory observations of the V1647 Ori protostar and surrounding field near NGC 2068. V1647 Ori, the likely driving source for HH 23, brightened significantly in November 2003. Analysis of SDSS imaging acquired in November 1998 and February 2002 during the quiescent state, recent USNO photometry, and published 2MASS and Gemini data shows that the color changes associated with brightening suggest an EXor outburst rather than a simple dust clearing event.

The Acs Virgo Cluster Survey. Xi. The Nature Of Diffuse Star Clusters In Early-Type Galaxies, Eric Peng, Patrick Côté, Andrés Jordán, John P. Blakeslee, Laura Ferrarese, Simona Mei, Michael J. West, David Merritt, Milos Milosavljević, John L. Tonry

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We use HST/ACS imaging of 100 early-type galaxies in the ACS Virgo Cluster Survey to investigate the nature of diffuse star clusters (DSCs). Compared to globular clusters (GCs), these star clusters have moderately low luminosities (MV > −8) and a broad distribution of sizes (3 < rh < 30 pc), but they are principally characterized by their low mean surface brightnesses which can be more than three magnitudes fainter than a typical GC (µg > 20 mag arcsec−2). The median colors of diffuse star cluster systems are red, 1.1 < g − z < 1.6, which is redder than metal-rich GCs and often as red as the galaxy itself. Most DSC systems thus have mean ages older than 5 Gyr or else have super-solar metallicities implying that diffuse star clusters are likely to be long-lived, surviving for significant fraction of a Hubble time. We find that 12 galaxies in our sample contain a significant excess of diffuse star cluster candidates. Nine of them are morphologically classified as lenticulars (S0s), and five of them visibly contain dust. We also find a substantial population of DSCs in the halo of the giant elliptical M49, associated with the companion galaxy VCC 1199. Most DSC systems appear to be both aligned with the galaxy light and associated with galactic disks, but at the same time many lenticular galaxies do not host substantial DSC populations, and environment and clustercentric radius do not appear to be good predictors of their existence. Diffuse star clusters in our sample share similar characteristics to those identified in other nearby lenticular, spiral, and dwarf galaxies. Unlike luminous GCs, whose sizes are constant with luminiosity, DSCs are bounded at the bright end by an envelope of nearly constant surface brightness. We suggest that populations of diffuse star clusters preferentially form, survive, and coevolve with galactic disks. Their properties are broadly consistent with those of merged star cluster complexes, and we note that despite being 3–5 magnitudes brighter than DSCs, ultra-compact dwarfs have similar surface brightnesses. The closest Galactic analogs to the DSCs are the old open clusters. We suggest that if a diffuse star cluster population did exist in the disk of the Milky Way, it would be very difficult to find.

How Well Can People Use Different Color Attributes?, Hongqin Zhang, Ethan Montag

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Two psychophysical experiments were conducted to analyze the role of color attributes in simple tasks involving color matching and discrimination. In Experiment I observers made color matches using three different adjustment control methods. The results showed that the Lightness, Chroma, Hue (LCH) and the Lightness, redness/greenness, blueness/yellowness ({L, r/g, y/b}) adjustment controls elicited significantly better performance than the display RGB controls in terms of both accuracy and time, but were not significantly different from each other. Expert observers performed significantly better than naive observers in terms of accuracy. Experiment II was a replication and extension of Melgosa, et al.’s experiment …

Supermassive Black Holes In Active Galactic Nuclei. Ii. Calibration Of The Black Hole Mass-Velocity Dispersion Relationship For Active Galactic Nuclei, Christopher A. Onken, Laura Ferrarese, David Merritt, Bradley M. Peterson, Richard W. Pogge, Marianne Vestergaard, Amri Wandel

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We calibrate reverberation-based black hole masses in active galactic nuclei (AGNs) by using the correlation between black hole mass, MBH, and bulge/spheroid stellar velocity dispersion, σ[sigma]∗. We use new measurements of σ[sigma]∗ for 6 AGNs and published velocity dispersions for 10 others, in conjunction with improved reverberation mapping results, to determine the scaling factor required to bring reverberation-based black hole masses into agreement with the quiescent galaxy MBH–σ[sigma]∗ relationship. The scatter in the AGN BH masses is found to be less than a factor of 3. The current observational uncertainties preclude use of the scaling factor to discriminate between broad-line …

The Acs Virgo Cluster Survey. Ii. Data Reduction Procedures, Andrés Jordán, John P. Blakeslee, Eric W. Peng, Simona Mei, Patrick Côté, Laura Ferrarese, John L. Tonry, David Merritt, Miloš Milosavljević, Michael J. West

Articles

The ACS Virgo Cluster Survey is a large program to carry out multi-color imaging of 100 early-type members of the Virgo Cluster using the Advanced Camera for Surveys (ACS) on the Hubble Space Telescope. Deep F475W and F850LP images (≈ SDSS g and z) are being used to study the central regions of the program galaxies, their globular cluster systems, and the three-dimensional structure of Virgo itself. In this paper, we describe in detail the data reduction procedures used for the survey, including image registration, drizzling strategies, the computation of weight images, object detection, the identification of globular cluster candidates, …

Preaching The Gospel In A De-Christianised Parish 2 : The Healing Power Of Grace, Eamon Maher

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Material reproduced by kind permission of Reality

A Classification Of Tournaments Having An Acyclic Tournament As A Minimum Feedback Arc Set, Garth Isaak, Darren Narayan

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Given a tournament with an acyclic tournament as a feedback arc set we give necessary and sufficient conditions for this feedback arc set to have minimum size.

The Federalist Dimension Of Regulatory Takings Jurisprudence, Stewart E. Sterk

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Conventional wisdom teaches that the Supreme Court's takings doctrine is a muddle. Appearances, however, are deceiving. The "property" protected by the Takings Clause is defined not by a single sovereign, but by the legislative enactments and judicial pronouncements of fifty separate states. As a result, federalism concerns - underappreciated in the takings literature - do and should play an important role in shaping the Court's takings doctrine. In particular, these concerns make it inappropriate for the Court to use the Takings Clause as a vehicle for articulating a comprehensive theory of the limits on government power to regulate land. This …

Private Parties As Defendants In Civil Rights Litigation: Introduction, Myriam Gilles

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No abstract provided.

Dedicated To The Memory Of Lee E. Teiteitelbaum, Carl E. Schneider

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When I first met Lee Teitelbaum at a conference two decades ago, I was a novice and he a distinguished scholar. Because my colleagues admired him, I rang his room at the hotel and asked him to join me for dinner. He sweetly agreed. When he opened his door to my knock, I realized that he set standards I could never match-sartorial standards. Who was this king of glory? 1 stood there in my Oshkosh khakis and running shoes, agape and abashed. Despite this unpropitious start, our friendship ripened, and soon I realized Lee set standards of a finer and …

High-Resolution Slant-Angle Scene Generation And Validation Of Concealed Targets In Dirsig, Kris E. Barcomb, John Schott, Scott D. Brown, Timothy J. Hattenberger

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Traditionally, synthetic imagery has been constructed to simulate images captured with low resolution, nadirviewing sensors. Advances in sensor design have driven a need to simulate scenes not only at higher resolutions but also from oblique view angles. The primary efforts of this research include: real image capture, scene construction and modeling, and validation of the synthetic imagery in the reflective portion of the spectrum. High resolution imagery was collected of an area named MicroScene at the Rochester Institute of Technology using the Chester F. Carlson Center for Imaging Science’s MISI and WASP sensors using an oblique view angle. Three Humvees, …

Surface And Buried Landmine Scene Generation And Validation Using The Digital Imaging And Remote Sensing Image Generation Model, Erin D. Peterson, Scott D. Brown, Timothy J. Hattenberger, John R. Schott

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Detection and neutralization of surface-laid and buried landmines has been a slow and dangerous endeavor for military forces and humanitarian organizations throughout the world. In an effort to make the process faster and safer, scientists have begun to exploit the ever-evolving passive electro-optical realm, both from a broadband perspective and a multi or hyperspectral perspective. Carried with this exploitation is the development of mine detection algorithms that take advantage of spectral features exhibited by mine targets, only available in a multi or hyperspectral data set. Difficulty in algorithm development arises from a lack of robust data, which is needed to …

Challenging Ethnic Citizenship: German And Israeli Perspectives On Citizenship, David Abraham

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No abstract provided.

Preaching The Gospel In A De-Christianised Parish : Lessons From The ''Diary Of A Country Priest'', Eamon Maher

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Material reproduced by kind permission of Reality

Information Seeking And Students Studying For Professional Careers: The Cases Of Enginerering And Law Students In Ireland, Gillian Kerins, Ronan Madden, Crystal Fulton

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This paper reports the results of two empirical studies which explored the information seeking behaviour of engineering and law students in Ireland. Findings reveal similar patterns in the information seeking behaviour between students studying to become professionals and information seeking patterns of these groups identified in the Leckie et al. model. Students learned their information seeking strategies, including effective and less effective approaches, from educators. Mis-perceptions of the role and value of libraries and information professionals in their studies were common, and as a result, students often adopted information seeking strategies that excluded libraries and library staff. The two studies …

Gaming Delaware, William Wilson Bratton

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No abstract provided.

Structural Characterisation Of A Sol-Gel Copolymer Synthesised From Aliphatic And Aromatic Alkoxysilanes Using 29si-Nmr Spectroscopy, Mohamed Oubaha, M. Dubois, B. Murphy, P. Etienne

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A hybrid organic-inorganic material was prepared from the hydrolytic co-condensation of 3- trimethoxysilylpropylmethacrylate (MAPTMS) and diphenyldiethoxysilane (DPHDES). The synthesis was performed in three steps: (1) MAPTMS pre-hydrolysis, (2) addition of DPHDES, and (3) further hydrolysis of the obtained mixture. ²⁹ Si nuclear magnetic resonance spectroscopy was used to characterise the structural evolution of the mineral network during the synthesis. It revealed the catalytic effect of DPHDES on the condensation reaction of silanol groups, initially observed for pre-hydrolysed MAPTMS. In addition, it was clearly demonstrated that the formation of the highest condensed species of the aromatic oligomers (D₂ species) occurred …

A Novel Brdf Measurement Technique With Spatial Resolution-Dependent Spectral Variance, James Ii Shell, Carl Salvaggio, John Schott

Articles

Overhead spectral imaging has enabled a variety of quantitative remote sensing techniques. However, the derived surface reflectance upon which these techniques rely is generally directional and dependent upon the incident solar and receiving detector angles. The bidirectional reflectance distribution function (BRDF) is becoming increasingly important with the development of non-nadir, multi-angle systems. A BRDF measurement approach in the visible to near infrared is described which is suitable for field use. An imaging technique measures BRDF but also enables the generation of the BRDF variability, or the bidirectional reflectance variance function (BRVF). From the measurements, the BRVF and spectral correlation statistics …

Stark Width And Shift Of The Neutral Argon 425.9 Nm Spectral Line, Vladimir Milosavljevic, Vida Zigman, Stevan Djenize

Articles

The Stark parameters, the width (W) and the shift (d), of the neutral argon (Ar I) 425.9 nm spectral line have been studied in a linear, low-pressure, optically thin pulsed arc discharge. The line shapes are measured in three different plasmas at about 16,000 K electron temperature (T) and about 7.0×10²² m⁻³ electron density (N). The separate electron and ion contributions to the total Stark width (W_t), i.e. W_e and W_i, as well as to the total Stark shift (d_t), i.e. …

Producing Knowledge Through Architecture, Noel Brady

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Interview with Foreign Office Architects.

A Glimpse At Death And The Transcendent In Gerard Manley Hopkins And Jean Sulivan, Eamon Maher

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No abstract provided.

Time Restrictions In Natural Resource Management: A Dynamic And Stochastic Analysis, Amitrajeet A. Batabyal, Hamid Beladi

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This paper provides a theoretical analysis of time restrictions in the context of natural resource management in North America. The economic inefficiencies arising from the use of time restrictions to protect natural resources have been well documented by researchers. We first show that in the presence of uncertainty about the evolution of the resource stock, time restrictions can lead to the collapse of the resource that is sought to be protected. Given this finding, in the second part of the paper, we discuss an approach to natural resource management under uncertainty in which time restrictions are used to maximize the …

Image Quality Analysis Of A Spectra-Radiometric Sparse-Aperture Model, Noah R. Block, Robert Introne, John R. Schott

Articles

Sparse aperture (SA) telescopes represent a promising technology to increase the effective diameter of an optical system while reducing overall weight and stowable size. Although conceptually explored in the literature for decades, the technology has only recently matured to the point of being reasonably considered for certain applications. In general, a sparse aperture system consists of an array of sub-apertures that are phased to synthesize a larger effective aperture. The models used to date to create predictions of sparse aperture imagery typically make use of a “gray world” assumption, where the input is a resampled black and white panchromatic image. …

On The Dressing Method For The Generalised Zakharov-Shabat System, Rossen Ivanov

Articles

The dressing procedure for the Generalised Zakharov-Shabat system is well known for systems, related to sl(N) algebras. We extend the method, constructing explicitly the dressing factors for some systems, related to orthogonal and symplectic Lie algebras. We consider ’dressed’ fundamental analytical solutions with simple poles at the prescribed eigenvalue points and obtain the corresponding Lax potentials, representing the soliton solutions for some important nonlinear evolution equations.