Digital Commons Network^™

The Effect Of Volatility On Wealth Transfer Strategies In Light Of The 2001 Tax Act, David J. Wolfert

William & Mary Annual Tax Conference

No abstract provided.

Hot Topics: Practical Estate Planning And Drafting After The Tax Act Of 2001, John B. O'Grady

William & Mary Annual Tax Conference

No abstract provided.

A Dozen Things Not To Assume In Gift Planning, W. Birch Douglass Iii

William & Mary Annual Tax Conference

No abstract provided.

Ethical Tax Problems In Tax Practice, L. Paige Marvel, Paula M. Junghans

William & Mary Annual Tax Conference

No abstract provided.

Recent Developments In Federal Income Taxation, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.

Employee Benefits For The Closely Held Business, Lisa C. Germano

William & Mary Annual Tax Conference

No abstract provided.

The Family Paradigm Of Inheritance Law, Frances H. Foster

North Carolina Law Review

No abstract provided.

Nebraska’S Community Airports: A Study Of Organizational, Financial, And Management Practices, Jerry Deichert

Past Publications

Rural and non-metropolitan public-use and general aviation airports play a critical role in the economic development of communities in agricultural states and states with dispersed populations. Not only do they serve as a vital link to markets and resources for both agricultural and non-agricultural businesses operating in the community, small airports provide needed transportation options for area residents. These airports also perform an important function in providing needed health and medical transport services in non-metropolitan locations. Airports can be described as critical “public assets” with needed services to the local community (Penney 2003).

Focus: Nebraska, Number 01-2, Center For Public Affairs Research (Cpar)

Past Publications

The Nebraska State Data Center often receives inquiries as to why various sources report different 1990 population counts for the same area. The answer is that for many areas the Census Bureau—with good reason—published more than one population number. This report explains why the Census Bureau produces different census counts and offers some guidance on which numbers to use for specific purposes. While we discuss 1990 counts, the principles discussed here also apply to the publication and use of 2000 counts. The Nebraska State Data Center often receives inquiries as to why various sources report different 1990 population counts for …

Playing The Piano, Catherine Shook

A Midwestern Review: A Magazine of the Arts and Issues at DePauw University

Catherine is a sophomore from Southern Shores, NC. Her photographs were inspired by a winter term class.

The Cataclysmic Variable Cw 1045+525: A Secondary-Dominated Dwarf Nova?, C. Tappert, J. R. Thorstensen, W. H. Fenton, N. Bennert, L. Schmidtobreick, A. Bianchini

Physics

We present spectroscopic and photometric observations of the cataclysmic variable CW 1045+525. Both the optical spectrum and the photometric lightcurve show a strong contribution of a K5V-M0V secondary. We derive an orbital period d by measuring the radial velocities of the absorption lines of the secondary. The period and spectral type of the secondary suggest a distance of 350-700 pc. There is evidence for additional sources of line- and continuum emission, but no direct evidence of an accretion disc. We discuss several scenarios for the nature of CW 1045+525 on the basis of our results, finding a dwarf nova classification …

Review Of The Language Of Speech And Writing, Laurel Smith Stvan

Linguistics & TESOL Faculty Publications & Presentations - Archive

No abstract provided.

December 1, 2001, National Semi-Final Vs. Uc-Davis, University Of North Dakota

UND Athletics Publications: Football

Program for the NCAA Division II semi-final game versus the University of California-Davis Aggies. This game was played on December 1, 2001, in the Alerus Center.

Synthesis And Spectroscopic Study Of 1,1 '-Bis-(2-Naphthol) Sulfide And Some Ester Derivatives, Emmanuel Enwelim Onwuachi

Theses (Pre-2016)

The refined synthesis of 1,1 '-bis-(2-naphthol) sulfide and the syntheses of the related acetate, propionate and phenoxyacetate ester derivatives are reported with IR and NMR spectroscopic analysis and proton signal assignments. The synthesis of 1,1'-bis-(2-naphthol) sulfide is found to be more effective at an ambient temperature of O°C and possibly lower, not under reflux conditions as previously reported. The spectroscopic data strongly indicate that all four compounds were synthesized. The IR spectra showed a band at 3692.63 em" for the hydroxide moiety of 1,1 '-bis-(2-naphthol) sulfide and the typical carbonyl stretching band around 1700 em" for the esters. The FT-NMR …

Alcalá View 2001 18.04, University Of San Diego Publications Office

Alcalá View (1985-2006)

Yule Be Glad You Gave; A Coca-Cola Collection That's 100 Percent Pepsi-Free; For Your Benefit…; Security Tightened on Campus; Get Outta Town!; Deterring an E-Mail Debacle; Shooting Hoops for Charity; It's A Date; Ask H.R.; SEA Snippets; Alumni Mass; Our Lady of Guadalupe Mass; Milestones

Castor Canadensis Winter 2001, Jed Smith Society

Castor Canadensis - Jedediah Smith Society

No abstract provided.

Characterization Of Organo-Tin And Organo-Mercury Compounds With Electrospray Mass Spectrometry, Kan Zhu

Masters Theses

Metal-containing compounds are often found as pollutants in the environment. Obtaining speciation information about these compounds is important to understanding toxieity and bioaccumulation. Electrospray Mass Spectrometry (ESMS) is a technique that has the potential to provide rapid and direct speciation information of solution phase metal compounds. The ionization behavior of chemical species is related to their electron affinities. The higher the electron affinity, the easier it will be reduced during the ionization process. Additionally, solvent with different polarity and surface tension will also affect the ionization and reduction products. Organo-tin compounds with more alkyl groups will be ionized more efficiently, …

A Geostatistical Screening Strategy For Assessing Contaminated Sediment, Yasuyo K. Makido

Masters Theses

Many environmental problems involve the collection and interpretation of spatial data. Screening methods attempt to develop efficient test procedures to determine the presence and absence of contaminants in samples. Screening methods can reduce monitoring costs and effectively identify contamination problems. Adaptive sampling has the flexibility to adjust for follow-up sampling based on the observed patterns in the population. Geostatistical method is employed for the adaptive sampling scheme. Geostatistics are statistical methodologies that use spatial coordinates to help formulate models used in estimation and prediction.

This study seeks to map Polychlorinated Biphenyls (PCBs) concentrations in sediment in Lake Allegan and Morrow …

The Effects Of Learning To Learn: Nine Years Of Data From Western Michigan University, Kimberly A. Morrill

Masters Theses

The purpose of this study was to determine what effect the LTL course had on student grade point averages and graduation rates at Western Michigan University. Three hundred fifty seven undergraduate students who took the LTL class between Fall semester 1987 and Winter semester 1995 were selected as the experimental group. The LTL students were divided into categories based on whether they were Beginners, Transfers, or Re-entries. The three groups of students were matched with control subjects based on demographic variables and academic history using logistic regression. Statistics were computed on all subjects in terms of the differences between the …

A Theory Of Volumetric Growth For Compressible Elastic Biological Materials, Stephen M. Klisch, Timothy J. Van Dyke, Anne Hoger

Mechanical Engineering

A general theory of volumetric growth for compressible elastic materials is presented. The authors derive a complete set of governing equations in the present configuration for an elastic material undergoing a continuous growth process. In particular, they obtain two constitutive restrictions from a work-energy principle. First, the authors show that a growing elastic material behaves as a Green-elastic material. Second, they obtain an expression that relates the stress power due to growth to the rate of energy change due to growth. Then, the governing equations for a small increment of growth are derived from the more general theory. The equations …

Lateral Migration Of A Solid Particle In Shear Flow, Wutthapong Jiraporncharoen

Masters Theses

Lateral migration of solid particles in shear flow is observed in various industrial applications. Suspensions in a blade coater, a device used to apply coating pigment to a base paper to improve paper properties, is an example. Particle hydrodynamics will affect the quality of coated paper and runnability of the coater especially when the speed of the coating machine is very high or the pigment concentration is increased.

Many factors will affect the particle migration. The wall repulsion or lubrication effect forces the particle away from a wall to the channel center. The inertial effects are increased by increasing the …

Nonviolent Voices: Peace Churches Make A Witness, William Vance Trollinger

History Faculty Publications

It is not a propitious time to b a pacifist in the United States. Polls inchcat that over 90 percent of Americans continue to support the military campaign in Afghanistan. Indi cations of such support are verywb re, as are the warnings- like the ubiquitous and vaguely threatening "Americans Unite" bump r stickers-that this time of national crisis is not the time for dissent. Not only are there very few voices in the mainstream media expressing doubts about the wisdom of the current military operation, but a number of commentators have waxed apoplectic over any possibility that there may be …

Review: 'Evangelizing The Chosen People: Missions To The Jews In America, 1880–2000', William Vance Trollinger

History Faculty Publications

As bizarre as all this may seem to the uninitiated, Yaakov Ariel makes clear in Evangelizing the Chosen People that the aforementioned event is simply part of the latest chapter in an ongoing story within American religious history. Going where no scholar has gone before, Ariel recounts the history of Protestant missions to the Jews in the United States. Making good use of missions’ organization records and the writings of Jewish converts to Christianity, Ariel divides his narrative into three parts: evangelizing Jewish immigrants (1880–1920); evangelizing the children of Jewish immigrants (1920–1965); and evangelizing Jewish Baby Boomers (1965–2000). The last …

Electrical Characterization Of Thin Film Nanostructure Templates, Christopher James Garman

Graduate Theses, Dissertations, and Problem Reports (ETD)

An improved apparatus for anodizing aluminum films on Si substrates is presented. In addition, an explanation is given for adapting the system to SiC and glass substrates. The system presented is optimized for throughput and safety to focus on volume production. MOS capacitors created with the system are analyzed with capacitance-voltage measurement techniques to provide insight into device operation. Ni is deposited into porous alumina templates to create Ni nanostructures.

Factors Affecting The Accumulation Of Pentosidine In The Skin Of Wild Birds, Richard Clair Chaney Jr.

Graduate Theses, Dissertations, and Problem Reports (ETD)

Birds have few reliable indicators of aging. Pentosidine (Ps), a biomarker of aging, is a product of non-enzymatic glycation, which accumulates in the tissues of an animal over its lifespan. The intent of this study was to determine if comparable change in Ps concentrations could be established in the skin of wild birds of known ages. Skin samples were obtained from the breast of 44 birds of various species. Foot webbing samples were obtained from 24 California Gulls. Collagen was measured by a hydroxyproline spectrophotometric method and Ps was quantified using reverse phase HPLC. Ps concentration in the skin and …

Prevalence Of Campylobacter In A Turkey Production Facility, Aaron Shawn Kiess

Graduate Theses, Dissertations, and Problem Reports (ETD)

Frequency of detection was monitored in three flocks of turkeys from May, 2000 to March 2001. The effect of time was considered for hens in flocks 1 and 2, and the effect of time, gender, and litter (fresh or used) was determined for flock 3. Poults, poult-box liners, waterers, and fecal droppings were monitered throughout production for the presence of Campylobacter using Campy-Cefex agar incubated at 42°C under microaerophilic conditions (85% N2, 10% CO2, and 5% O2). Peak colonization occurred near 3 weeks of production. Frequency of Campylobacter isolation from bird sources paralleled isolation from waterers. Frequency of detection from …

Characterization And Quality Of Soils Developing On A Mountaintop Removal Coal Mine, Kevin Alfred Thomas

Graduate Theses, Dissertations, and Problem Reports (ETD)

Mountaintop surface mining for coal has been practiced in West Virginia for over three decades, but its environmental impacts have become increasingly scrutinized in recent years. Therefore, this study evaluated soil development on different aged mined lands. Four different ages (2, 7, 11, and 23 years) of minesoils and two different slope classes, nearly level to gently sloping and steep to very steep, along with three contiguous native soils on a reclaimed mountaintop removal mine in Logan County, West Virginia were described and sampled. Standard analyses of physical and chemical properties were conducted in order to classify these soils. Some …

Major Problems Associated With The West Virginia Forest Sector As Perceived By West Virginia Division Of Forestry Service Foresters, Michael Allen Westfall Ii

Graduate Theses, Dissertations, and Problem Reports (ETD)

This study was designed to identify problems facing the forest sector in West Virginia as perceived by West Virginia Division of Forestry Service Foresters.;The descriptive method of research using questionnaire techniques was utilized in the study. Data were obtained from 48 service foresters (73% response).;Overall means were determined for each statement. The population was assumed a sample of service foresters at a point in time, thus the use of inferential statistics. Statistical procedure used for analyzing the data was analysis of variance statistical tests.;The results show that 4 of the 48 problem statements were rated as severe problems with a …

Dutch Women In New Netherland And New York In The Seventeenth Century, Michael Eugene Gherke

Graduate Theses, Dissertations, and Problem Reports (ETD)

The European settlers who emigrated to America in the seventeenth century were decidedly patriarchal. Nevertheless, significant cultural differences in expressions of patriarchy among them existed. Specifically, the Dutch of New Netherland defined the gendered roles of women differently than did other European cultures. More than deputy-husbands, but less than full partner, seventeenth-century Dutch women in New Netherland were integral to the survival and promotion of their families' interests and preservation of the colony. English expropriation of New Netherland in 1664 and permanent acquisition in 1674 inaugurate a process of patriarchal acculturation that over time submerged the roles of Dutch women. …

Large -Eddy Simulation Of A Three-Dimensional Compressible Tornado Vortex, Jianjun Xia

Graduate Theses, Dissertations, and Problem Reports (ETD)

Large-Eddy simulation (LES) has become a very useful tool for investigating tornadoes, one of the more spectacular and destructive phenomena of nature. A new three-dimensional, unsteady, compressible model is generated to determine how significant the differences between compressible and incompressible LES simulations may be in some extremely violent tornadoes. In particular, this study seeks to determine how high the Mach number within the tornado may become before significant changes occur due to compressibility, and what the major effects of these changes may be expected to be.;After developing and verifying the compressible LES model, three different patterns of tornadic corner flows …