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Interaction Of New Section 362(E)(2) With Loss Disallowance Rules, Boyd C. Randall, Brian C. Spilker, John M. Werlhof Jan 2005

Interaction Of New Section 362(E)(2) With Loss Disallowance Rules, Boyd C. Randall, Brian C. Spilker, John M. Werlhof

Faculty Publications

The American Jobs Creation Act of 2004 added Section 362(e)(2), which addresses concerns similar to those addressed by Section 336(d). Section 362(e)(2) was added to the law to close a perceived loophole whereby taxpayers could deduct a single economic loss twice by transferring loss property to a corporation in a Section 351 transaction or as a contribution to capital with the shareholder subsequently selling the stock and the corporation selling the loss asset. This provision was designed to prevent the recognition of a single economic loss twice. However, this new provision overlaps and interacts with the corporate liquidation loss disallowance …


Distance Learning And University Effectiveness: Changing Educational Paradigms For Online Learning, Scott L. Howell Jan 2005

Distance Learning And University Effectiveness: Changing Educational Paradigms For Online Learning, Scott L. Howell

Faculty Publications

Howell reviews Distance Learning and University Effectiveness: Changing Educational Paradigms for Online Learning by Caroline Howard, Karen D. Schenk, and Richard Discenza.


Technology: Taking The Distance Out Of Learning/New Directions For Teaching And Learning, 94, Nathan K. Lindsay, Scott L. Howell Jan 2005

Technology: Taking The Distance Out Of Learning/New Directions For Teaching And Learning, 94, Nathan K. Lindsay, Scott L. Howell

Faculty Publications

Lindsay and Howell review Technology: Taking the Distance Out of Learning: New Directions for Teaching and Learning, 94 edited by Margit Misangyi Watts.


Life On A Tricycle A Case Study Of Language Impairment From 4 To 19, Lee Robinson, Bonnie Brinton, Martin Fujiki Jan 2005

Life On A Tricycle A Case Study Of Language Impairment From 4 To 19, Lee Robinson, Bonnie Brinton, Martin Fujiki

Faculty Publications

This article presents a longitudinal case study of a child named Cody identified with specific language impairment. Cody was followed from 4 to 19 years of age, at which time he compared his social skills with those of peers: “It’s like they’re driving sports car and I’m on a tricycle.” His initial long- and short-term intervention goals are presented, along with the treatment methods employed and the resulting outcomes. Although long-term goals remained consistent, as the nature of Cody’s academic, social, and emotional challenges shifted, it was necessary to gear treatment to address his changing needs. Cody’s case illustrates the …


The Blind Spot In The Mirror: Self-Recognition And Personal Identity In Borges’S Late Poetry, David Laraway Jan 2005

The Blind Spot In The Mirror: Self-Recognition And Personal Identity In Borges’S Late Poetry, David Laraway

Faculty Publications

La poesfa tardfa de Bo,ges podrfa parecer conservadora y hasta redundante para el lector que ya conoce sus cuentos y su poesfa temprana. No obstante, en el presente artfculo propongo una interpretadon de la ceguera en su poesfa tardfa, interpretdndola como motivo estructurador vinculado con el proyecto de sus obras mejor conoc1das. De interis especial es la cuestion de! cardcter aparentemente ilusorio de! yo. Basdndome en la filosefia analftica contempordnea, hago una distindon entre la identtficadon metajfsica y la identtficadon estitica. .Esta, a mi ver, nos propordona una clave esendal para entender la fancion de la primera persona gramatical en …


Beyond The 10/40 Window: When All You Thought You Had To Do Is Not Enough, Bruce Campbell Moyer Jan 2005

Beyond The 10/40 Window: When All You Thought You Had To Do Is Not Enough, Bruce Campbell Moyer

Faculty Publications

There is always a danger in being overly focused on a task. When this happens, we can fail to see other tasks or parallel tasks that are equally demanding. This paper focuses on some other “windows,” beyond the “10/40 Window,” that also call for serious attention, concerted prayer, specialized training, their own unique strategies, and a variety of personnel/gifts.


Five Powerful Practices For Using Technology To Enhance Teaching And Learning In Higher Education, Charles R. Graham, Richard E. West Jan 2005

Five Powerful Practices For Using Technology To Enhance Teaching And Learning In Higher Education, Charles R. Graham, Richard E. West

Faculty Publications

This presentation reports the findings from our investigation of the professors designated as the most innovative users of technology at our university. After seeking nominations from department heads, we selected thirty-five of the most successful and innovative professors as case studies. After interviewing these cases, and in some instances observing their classes, we identified five major patterns that represented the positive impacts technology was having on their instruction. These patterns were evident in several cases across many different disciplines, indicating they might be generalizable to many different situations and contexts. In our interviews, we identified what technologies these professors were …


A World In Darkness -- Early Latter-Day Saint Understanding Of The Apostasy, 1830-1834, Richard Bennett, Amber J. Seidel Jan 2005

A World In Darkness -- Early Latter-Day Saint Understanding Of The Apostasy, 1830-1834, Richard Bennett, Amber J. Seidel

Faculty Publications

Our first purpose will be to show that Joseph Smith's sense of an apostasy from the true Christian faith was ratified in the first vision; furthermore, that this understanding changed and developed during the early years of his prophetic training. Our second objective will be to examine how the doctrine of the apostasy was understood and taught by both leaders and missionaries within the first four years of the organization of the Church of Christ in 1830. Although this is a subjective rather than a quantitative study, we have concluded, after an extensive review of many of the contemporary sources, …


The Case For Sidney Rigdon As Author Of The Lectures On Faith, Noel B. Reynolds Jan 2005

The Case For Sidney Rigdon As Author Of The Lectures On Faith, Noel B. Reynolds

Faculty Publications

Twentieth century attempts to include the "Lectures on Faith" in the writings of Joseph Smith, Jr., provoked this comprehensive survey of historical evidence and carefully designed authorship testing of the text. Every credible approach reaches the same conclusion. Sidney Rigdon wrote the Lectures on Faith, likely without help from Joseph Smith or any others. These Lectures are characterized by both teachings and language that Rigdon may have retained from his recent discipleship with Alexander Campbell. The published Lectures follow both the form and content of lectures given and then published by frontier phenomenon Charles Finney. The decision to insert these …


Efficient Capacity-Based Antenna Selection For Mimo Systems, Michael A. Jensen, Matthew L. Morris Jan 2005

Efficient Capacity-Based Antenna Selection For Mimo Systems, Michael A. Jensen, Matthew L. Morris

Faculty Publications

The achieved capacity of the multiple-input-multiple-output wireless channel is typically dependent on the array configurations at the transmitter and receiver. Maximizing system capacity or throughput therefore requires that the arrays adapt to changing channel conditions, which may be accomplished by selecting an appropriate subset of available antenna elements for connection to the electronic transmit and receive modules. This work presents algorithms, derived using relatively straightforward information theoretic considerations, for efficiently and effectively selecting the antenna elements. Computational examples using a realistic channel model for indoor environments illustrate the performance of the techniques.


Spatial Resolution And Processing Tradeoffs For Hydros: Application Of Reconstruction And Resolution Enhancement Techniques, David G. Long, Michael W. Spencer, Eni G. Njoku Jan 2005

Spatial Resolution And Processing Tradeoffs For Hydros: Application Of Reconstruction And Resolution Enhancement Techniques, David G. Long, Michael W. Spencer, Eni G. Njoku

Faculty Publications

Recent developments in reconstruction and resolution enhancement for microwave instruments suggest a possible tradeoff between computation, resolution, and downlink data rate based on postcollection reconstruction/resolution enhancement processing. The Hydrospheric State (HYDROS) mission is designed to measure global soil moisture and freeze/thaw state in support of weather and climate prediction, water, energy, and carbon cycle studies, and natural hazards monitoring. It will use an active and passive L-band microwave system that optimizes measurement accuracy, spatial resolution, and coverage. The active channels use synthetic aperture radar-type processing to achieve fine spatial resolution, requiring a relatively high downlink data rate and ground processor …


Polymerization Kinetics Of Peo-B-Pnipaam Block Copolymers, William G. Pitt, Yi Zeng Jan 2005

Polymerization Kinetics Of Peo-B-Pnipaam Block Copolymers, William G. Pitt, Yi Zeng

Faculty Publications

Our research in ultrasonic activated drug delivery motivated us to develop polymeric micelles that sequester hydrophobic drugs (Fig. 1) until they are sheared open by cavitation events produced by low frequency ultrasound (Fig. 2). [1] Using this type of drug delivery system, micelles sequestering drug can circulate freely without releasing their drug until they flow through a tumor or other tissue insonated by low frequency ultrasound. There they release part of their drug (Fig. 3). [2,3] This drug delivery technology was used to reduce tumors in a rat model [4] using block copolymers of PEO and PPO. However, we are …


Mechanism Of Targeted Chemotherapeutic Delivery Using Ultrasound, Thaidra A. Gaufin, Byron K. Murray, Seiga Ohmine, Kim L. O'Neill, William G. Pitt, Briant S. Stringham Jan 2005

Mechanism Of Targeted Chemotherapeutic Delivery Using Ultrasound, Thaidra A. Gaufin, Byron K. Murray, Seiga Ohmine, Kim L. O'Neill, William G. Pitt, Briant S. Stringham

Faculty Publications

Ultrasound (US) is used to enhance and target delivery of drugs and genes to cancer tissues. The advantages of focused delivery to select tissues are manifold, but the exact mechanisms are largely unknown and need clarification to optimize delivery. The present study further defined the role of collapse cavitation in US-induced permeabilization of cell membranes and subsequent drug or gene uptake by the cell. Cavitation, defined as the collapse of micro-bubbles, produces high shear stresses and shock waves that may transiently puncture cell membranes and has been suggested as the cause of increased permeability. The hypothesis that collapsing bubbles permeabilize …


Maternal Education And Child Nutritional Status In Bolivia: Finding The Links, Michelle Bellessa Frost, Renata Forste, David W. Haas Jan 2005

Maternal Education And Child Nutritional Status In Bolivia: Finding The Links, Michelle Bellessa Frost, Renata Forste, David W. Haas

Faculty Publications

This study models various pathways linking maternal education and child nutritional status in Bolivia, using a national sample of children. Pathways examined include socioeconomic status, health knowledge, modern attitudes towards health care, female autonomy, and reproductive behavior. The data come from the 1998 Bolivia Demographic and Health Survey. Logistic regression results suggest that socioeconomic factors are the most important pathways linking maternal education and child nutritional status, and that modern attitudes about health care also explain the impact of education. Health care knowledge accounts for less of the effect of maternal education on child nutritional status, with autonomy being the …


Theorizing About Marriage, Jason S. Carroll, Stan J. Knapp, Thomas B. Holman Jan 2005

Theorizing About Marriage, Jason S. Carroll, Stan J. Knapp, Thomas B. Holman

Faculty Publications

Since its inception in the 1920s, research on marriage relationships has attracted widespread attention within a variety of disciplines and has held a central position in the scientific study of families. However, despite marriage scholarship's long tradition and broad interdisciplinary base, a number of scholars believe that this area of research has reached a crossroads at the beginning of the 21st century. This pivotal moment is seen as largely the result of a lack of explicit theory development in the marriage field. In fact, during the past decade several leading marriage scholars have called for the development of broad integrative …


Analogical Modeling And Morphological Change: The Case Of The Adjectival Negative Prefix In English, Don William Chapman, Royal Skousen Jan 2005

Analogical Modeling And Morphological Change: The Case Of The Adjectival Negative Prefix In English, Don William Chapman, Royal Skousen

Faculty Publications

This article examines the usefulness of Skousen’s Analogical Modeling (AM) for explaining morphological change. In contrast to previous accounts of analogy, AM constitutes a general unified model of language that accounts for both sporadic and systematic changes. AM also provides explicit constraints on analogy that allow explanation of how morphological changes begin, which forms most likely serve as patterns for analogy, and which forms are most likely to change.

AM is then tested on the case of the adjectival negative prefix in English (in-, un-, dis-, etc.), using the Middle and Early Modern English portions of the Helsinki corpus as …


Autonomous Vehicle Technologies For Small Fixed-Wing Uavs, Randal Beard, Derek Kingston, Morgan Quigley, Deryl Snyder, Reed Christiansen, Walt Johnson, Timothy Mclain, Michael A. Goodrich Jan 2005

Autonomous Vehicle Technologies For Small Fixed-Wing Uavs, Randal Beard, Derek Kingston, Morgan Quigley, Deryl Snyder, Reed Christiansen, Walt Johnson, Timothy Mclain, Michael A. Goodrich

Faculty Publications

The objective of this paper is to describe the design and implementation of a small semi-autonomous fixed-wing unmanned air vehicle. In particular we describe the hardware and software architectures used in the design. We also describe a low weight, low cost autopilot developed at Brigham Young University and the algorithms associated with the autopilot. Novel PDA and voice interfaces to the UAV are described. In addition, we overview our approach to real-time path planning, trajectory generation, and trajectory tracking. The paper is augmented with movie files that demonstrate the functionality of the UAV and its control software.


Coordination Variables, Coordination Functions, And Cooperative Timing Missions, Randal Beard, Timothy W. Mclain Jan 2005

Coordination Variables, Coordination Functions, And Cooperative Timing Missions, Randal Beard, Timothy W. Mclain

Faculty Publications

Sponsorship: AFOSR, DARPA. This paper presents a solution strategy for achieving cooperative timing among teams of vehicles. Based on the notion of coordination variables and coordination functions, the strategy facilitates cooperative timing by requiring acceptably low levels of communication and computation. The application of the coordination variable/function approach to trajectory planning problems for teams of unmanned air vehicles with timing constraints is described. Three types of timing constraints are considered: simultaneous arrival, tight sequencing, and loose sequencing. Simulation results demonstrating the viability of the approach are presented.


Speech Interactions With Linguistic, Cognitive, And Visuomotor Tasks, Christopher Dromey, Emily Bates Jan 2005

Speech Interactions With Linguistic, Cognitive, And Visuomotor Tasks, Christopher Dromey, Emily Bates

Faculty Publications

Lip movements were examined across several repetitive speaking conditions (speech alone and speaking concurrently with a linguistic, cognitive, or visuomotor challenge task) in 20 young adults. Performance in these nonspeech activities was also compared between isolated tasks and concurrent speech conditions. Linguistic challenges resulted in increased spatiotemporal variability of lip displacement across repetitions. Motor challenges led to more rapid speech with smaller lip displacement. These qualitatively different changes suggest that different aspects of attention are required for linguistic versus manual visuomotor activity. Vocal intensity increased for all concurrent task conditions compared with speech alone, suggesting increased effort compared to the …


Equilibrium Underdiversification And The Preference For Skewness, Todd Mitton, Keith Vorkink Jan 2005

Equilibrium Underdiversification And The Preference For Skewness, Todd Mitton, Keith Vorkink

Faculty Publications

We develop a one-period model of investor asset holdings where investors have heterogeneous preference for skewness. Introducing heterogeneous preference for skewness allows the model's investors, in equilibrium, to underdiversify. We find suppport for our model's three key implications using a dataset of 60,000 individual investor accounts. First, we document that the portfolio returns of underdiversified investors are substantially more positively skewed than those of diversified investors. Second, we show that the apparent mean-variance inefficiency of underdiversified investors can be largely explained by the fact that investors sacrifice mean-variance efficiency for higher skewness exposure. Furthermore, contrary to the asset-pricing predictions of …


Stock Market Liberalization And Operating Performance At The Firm Level, Todd Mitton Jan 2005

Stock Market Liberalization And Operating Performance At The Firm Level, Todd Mitton

Faculty Publications

I use firm-specific measures of openness to foreign investors to study the impact of stock market liberalization on firm-level operating performance. In a sample of over 1,100 firms from 28 countries, firms with stocks that are open to foreign investors experience higher growth, greater investment, greater profitability, greater efficiency, and lower leverage. Strategies to address potential endogeneity suggest that the observed relationship, at least in part, reflects a causal effect of openness on operating performance.


Dependability Auditing With Model Checking, Bonnie Anderson, James Hansen, Paul Benjamin Lowry Jan 2005

Dependability Auditing With Model Checking, Bonnie Anderson, James Hansen, Paul Benjamin Lowry

Faculty Publications

Model checking offers a methodology for determining whether a model satisfies a list of correctness requirements. We propose a theory of dependability auditing with model checking based on four principles: (1) The modeling process should be partitioned into computational components and behavioral components as an aid to system understanding; (2) The complex system will be abstracted to create a model; (3) A language must be available that can represent and evaluate states and processes that evolve over time; (4) Given an adequate model and temporal specifications, a model checker can verify whether or not the input model is a model …


Leadership, Collective Personality, And Performance, David A. Hofmann, Lisa Jones Christensen Jan 2005

Leadership, Collective Personality, And Performance, David A. Hofmann, Lisa Jones Christensen

Faculty Publications

By viewing behavior regularities at the individual and collective level as functionally isomorphic, a referent-shift compositional model for the Big 5 personality dimensions is developed. On the basis of this compositional model, a common measure of Big 5 personality at the individual level is applied to the collective as a whole. Within this framework, it is also hypothesized that leadership (i.e., transformational, transactional, and passive) would predict collective personality and that collective personality would be significantly related to collective performance. The results supported these hypotheses using a sample of franchised units. On the basis of recent research at the individual …


The Definition Of Disability In The Americans With Disabilities Act: Its Successes And Shortcomings: Proceedings Of The 2005 Annual Meeting, Association Of American Law Schools Sections On Employment Discrimination Law; Labor Relations And Employment Law; And Law, Medicine And Health Care, Sharona Hoffman, Paul Steven Miller, Chai R. Feldblum, Michael Ashley Stein Jan 2005

The Definition Of Disability In The Americans With Disabilities Act: Its Successes And Shortcomings: Proceedings Of The 2005 Annual Meeting, Association Of American Law Schools Sections On Employment Discrimination Law; Labor Relations And Employment Law; And Law, Medicine And Health Care, Sharona Hoffman, Paul Steven Miller, Chai R. Feldblum, Michael Ashley Stein

Faculty Publications

No abstract provided.


The Virginia Uniform Trust Code, John E. Donaldson Jan 2005

The Virginia Uniform Trust Code, John E. Donaldson

Faculty Publications

No abstract provided.


Rediscovering Vulgar Charity: A Historical Analysis Of America's Tangled Nonprofit Law, Thomas A. Kelley Iii Jan 2005

Rediscovering Vulgar Charity: A Historical Analysis Of America's Tangled Nonprofit Law, Thomas A. Kelley Iii

Faculty Publications

No abstract provided.


Crawford's Impact On Hearsay Statements In Domestic Violence And Child Sexual Abuse Cases, Robert P. Mosteller Jan 2005

Crawford's Impact On Hearsay Statements In Domestic Violence And Child Sexual Abuse Cases, Robert P. Mosteller

Faculty Publications

No abstract provided.


The Federal Arbitration Act: Federal Preemption Of State Law Regulating Arbitration, W. Mark C. Weidemaier Jan 2005

The Federal Arbitration Act: Federal Preemption Of State Law Regulating Arbitration, W. Mark C. Weidemaier

Faculty Publications

No abstract provided.


Crawford V. Washington: Encouraging And Ensuring The Confrontation Of Witnesses, Robert P. Mosteller Jan 2005

Crawford V. Washington: Encouraging And Ensuring The Confrontation Of Witnesses, Robert P. Mosteller

Faculty Publications

No abstract provided.


Who Judges The Judges?, John V. Orth Jan 2005

Who Judges The Judges?, John V. Orth

Faculty Publications

No abstract provided.