Digital Commons Network^™

Reforming The Gift Tax And Making It Enforceable, Jay A. Soled

Rutgers Law School (Newark) Faculty Papers

Historically, the gift tax has performed the admirable role of safeguarding the integrities of both the estate and income taxes. Due to taxpayers’ abilities to narrow the gift tax base and ignore their filing obligations, however, fulfillment of its historical role is now in jeopardy. This analysis details how taxpayers circumvent their gift tax obligations and then sets forth reforms that Congress can readily institute to curb taxpayers’ transgressions. Institution of these recommendations would enable the gift tax to continue to fulfill its historic functions.

In Vitro Cell Culture Infectivity Assay For Human Noroviruses, Timothy M. Straub, Kerstin Höner Zu Bentrup, Patricia Orosz Coghlan, Alice Dohnalkova, Brooke K. Mayer, Rachel A. Bartholomew, Catherine O. Valdez, Cynthia J. Bruckner-Lea, Charles P. Gerba, Morteza A. Abbaszadegan, Cheryl A. Nickerson

Civil and Environmental Engineering Faculty Research and Publications

Human noroviruses cause severe, self-limiting gastroenteritis that typically lasts 24–48 hours. Because of the lack of suitable tissue culture or animal models, the true nature of norovirus pathogenesis remains unknown. We show that noroviruses can infect and replicate in a 3-dimensional (3-D), organoid model of human small intestinal epithelium. Cells grown on porous collage-coated beads under fluid shear conditions in rotating wall vessel bioreactors differentiate into 3-D architectures resembling both the morphologic and physiologic function of in vivo tissues. Microscopy, PCR, and fluorescent in situ hybridization provided evidence of norovirus infection. Cytopathic effect and norovirus RNA were detected at each …

Experiences With Tracking The Effects Of Changing Requirements On Morphbank: A Web-Based Bioinformatics Application, Subhajit Datta, Robert Van Engelen, David Gaitros, Neelima Jammigumpula

Research Collection School Of Computing and Information Systems

In this paper, we present a case study of applying the metrics Mutation Index, Component Set, Dependency Index on Morphbank- a web based bioinformatics application - to track the effects of changing requirements on a software system and suggest design modifications to mitigate such impact. Morphbank is "an open web repository of biological images documenting specimen-based research in comparative anatomy, morphological phylogenetics, taxonomy and related fields focused on increasing our knowledge about biodiversity". This paper discusses the context of the case study, analyzes the results, highlights observations and learning, and mentions directions of future work.

Activation Of Extracellular Signal-Regulated Kinase 5 Reduces Cardiac Apoptosis And Dysfunction Via Inhibition Of A Phosphodiesterase 3a/Inducible Camp Early Repressor Feedback Loop, Chen Yan, Bo Ding, Tetsuro Shishido, Chang Hoon Woo, Seigo Itoh, Kye Im Jeon, Weimin Liu, Haodong Xu, Carolyn Mcclain, Carlos Molina, Burns C. Blaxall, Jun Ichi Abe

Department of Biology Faculty Scholarship and Creative Works

Substantial evidence suggests that the progressive loss of cardiomyocytes caused by apoptosis significantly contributes to the development of heart failure. β-Adrenergic receptor activation and subsequent persistent phosphodiesterase 3A (PDE3A) downregulation and concomitant inducible cAMP early repressor (ICER) upregulation (PDE3A/ICER feedback loop) has been proposed to play a key role in the pathogenesis of cardiomyocyte apoptosis. In contrast, insulin-like growth factor-1 can activate cell survival pathways, providing protection against cell death and restoring muscle function. In this study, we found that insulin-like growth factor-1 activates extracellular signal-regulated kinase 5 (ERK5) and inhibits PDE3A/ICER feedback loop. Insulin-like growth factor-1 normalized isoproterenol-mediated PDE3A …

Legal And Business Issues In The Video Game Industry: Rights Deals, Lon Sobel, Ronni Coulter, Patrick J. O'Brien, David S. Rosenbaum

Loyola of Los Angeles Entertainment Law Review

No abstract provided.

The Cost Of Norms: Tax Effects Of Tacit Understandings, Alex Raskolnikov

University of Chicago Law Review

Most human interactions take place in reliance on tacit understandings, customary practices, and other legally unenforceable agreements. A considerable literature studying these informal arrangements (commonly referred to as social norms) has a decidedly positive flavor, arguing that many, if not most, of these norms are welfare enhancing. This Article looks at the less-appreciated darker side of social norms. It combines an analysis of modern sophisticated tax planning techniques with existing empirical studies of commercial relationships to reveal a disturbing connection. By relying on tacit understandings rather than express contractual terms, many taxpayers shift some of their tax liabilities to those …

Legal And Other Governance In Second-Person Perspective, Aaron James

Loyola of Los Angeles Law Review

No abstract provided.

Parallel Java: A Unified Api For Shared Memory And Cluster Parallel Programming In 100% Java, Alan Kaminsky

Articles

Parallel Java is a parallel programming API whose goals are (1) to support both shared memory (thread-based) parallel programming and cluster (message-based) parallel programming in a single unified API, allowing one to write parallel programs combining both paradigms; (2) to provide the same capabilities as OpenMP and MPI in an object oriented, 100% Java API; and (3) to be easily deployed and run in a heterogeneous computing environment of single-core CPUs, multi-core CPUs, and clusters thereof. This paper describes Parallel Java’s features and architecture; compares and contrasts Parallel Java to other Java based parallel middleware libraries; and reports performance measurements …

Lake Roosevelt Water Quality And Hydrodynamic Model Calibration With Fish Bioenergetics, Michael Lee Mckillip

Civil and Environmental Engineering Faculty Publications and Presentations

An understanding of the effects of hydrodynamics and reservoir operations on the Franklin D. Roosevelt Lake (Lake Roosevelt) aquatic food web allows for better management of the reservoir. A CE-QUAL-W2, v.3.5, hydrodynamic and water quality model (Cole and Wells, 20061) is being applied to the reservoir. The models zooplankton algorithms are expanded and a fish bioenergetics model is incorporated. The Lake Roosevelt model extent is shown in Figure 1. The model includes the lacustrine arms up to full pool on the Sanpoil, Kettle, and Colville Rivers; the Spokane River arm up to Little Falls Dam; and the Columbia River from …

Eagleville Times, Volume 5, Issue 5, Debbie Ryan

Eagleville Times

No abstract provided.

Profitability Versus The Public Interest: Is International Patent Law Hindering Third World Countries Access To Hiv/Aids Medications, Karen Godnick

Richmond Public Interest Law Review

Strong patent protection limits access to HIV/AIDS drugs in developing countries where over five million people are in immediate need of these drugs. This comment summarizes the history of HIV/AIDS drugs and international patent law, how laws affect distribution of the drugs, and concludes by discussing public and private partnerships which could afford more access in developing countries.

Risk Aversion And Rights Accretion In Intellectual Property Law, James Gibson

Law Faculty Publications

Intellectual property's road to hell is paved with good intentions. Because liability is difficult to predict and the consequences of infringement are dire, risk-averse intellectual property users often seek a license when none is needed. Yet because the existence (vel non) of licensing markets plays a key role in determining the breadth of rights, these seemingly sensible licensing decisions eventually feed back into doctrine, as the licensing itself becomes proof that the entitlement covers the use. Over time, then, public privilege recedes and rights expand, moving intellectual property's ubiquitous gray areas into what used to be virgin territory -where risk …

Quantitative Regional Associations Between Remodeling, Modeling, And Osteocyte Apoptosis And Density In Rabbit Tibial Midshafts, Nicole L. Hedgecock, Tamer Hadi, Andrew A. Chen, Shane B. Curtiss, R. Bruce Martin, Scott J. Hazelwood

Biomedical Engineering

Evidence suggests that osteocyte apoptosis is involved in the adaptive response of bone, although the specific role of osteocytes in the signaling mechanism is unknown. Here, we examined and correlated regional variability in indices of remodeling, modeling, osteocyte apoptosis, and osteocyte density in rabbit tibia midshafts. Histomorphometric analysis indicated that remodeling parameters (BMU activation frequency, osteon density, forming osteon density, and resorption cavity density) were lower in the cranial region compared to other quadrants. In addition, pericortical subregions displayed less remodeling relative to intracortical and endocortical ones. Modeling indices also demonstrated regional variability in that periosteal surfaces exhibited a greater …

White Grubs, Erin Hodgson

All Current Publications

White grubs are the most widespread and destructive insect pest of turfgrass. This fact sheet provides a description of them, damage symptoms, life cycles, sampling protocol, cultural control, threshold guidelines, and chemical control information.

Spartan Daily, March 1, 2007, San Jose State University, School Of Journalism And Mass Communications

Spartan Daily (School of Journalism and Mass Communications)

Volume 128, Issue 21

Bitting The Horse: Snaffles, Patricia Evans, Dale Barnett

All Current Publications

This publication describes and suggests when and where it is appropriate to use a snaffle bit.

Bitting The Horse: Shank Or Curb Bits, Patricia Evans, Dale Barnett

All Current Publications

This publication gives information on different types of bits to choose from and which is best for certain horses and situations.

Biting The Horse: Snaffles, Patricia A. Evans, Dale Barnett

All Current Publications

No abstract provided.

Dialogue: March 2007, Staff And Writers Of Dialogue

Dialogue

Editorial

03 Art, Nature, and the Detritus of Civilization, Robert Zandstra

Trivia

12 Proven: The Grass is Greener, Anna M. Fongers

Essay

14 The Politics of Grass, Kaitlyn C. Bohlin; 22 Farming for Shalom: Going Beyond 'Organic' for a Sustainable; Agriculture, Eric Bradley; 26 Realizing an Aesthetic Ethic on Calvin's Campus, Nate Haan

Poetry

04 The Unnameable - Fragment #1, Tom Mazanec; 06 Nude in My Peacock Mirror, Anonymous; 07 Salisbury Cathedral, Calen Rubin; 09 For a Forest Fire Fighting Friend, Anonymous; 12 Titan Arum: Carpe Florem, Tom Mazanec; 18 …

Lawyers And Prophetic Justice, Timothy Floyd

Mercer Law Review

The statue of Lady Justice, a blindfold over her eyes, holding scales in one hand and a sword in the other, is our traditional visual image of justice. The scales convey the idea of neutrality and the weighing of competing interests; they emphasize rationality and the application of neutral principles in decision making. The blindfold emphasizes equality before the law, that the law is dispassionate and objective, and that decision making is untainted by bias. The statue also implies the stability and permanence of the justice system.

In my experience with lawyers, justice is not a regular topic in our …

Contract Law And The Second-Person Standpoint: Why Efficiency-Maximization Principles Can Neither Explain Nor Justify The Expectation Damages Remedy, Robin Bradley Kar

Loyola of Los Angeles Law Review

No abstract provided.

Throw Another Cloned Steak On The Barbie: Examining The Fda's Lack Of Authority To Impose Mandatory Labeling Requirements For Cloned Beef, Matthew R. Kain

North Carolina Journal of Law & Technology

No abstract provided.

Flattery Or Fraud: Should Fashion Designs Be Granted Copyright Protection, Jennifer E. Smith

North Carolina Journal of Law & Technology

No abstract provided.

First Record Of A Sleeper Shark In The Western Gulf Of Mexico And Comments On Taxonomic Uncertainty Within Somniosus (Somniosus), George W. Benz, Eric R. Hoffmayer, William B. Driggers, Dan Allen, Lougan E. Bishop, David A. Brown

Faculty Publications

A sleeper shark, Somniosus (Somniosus) sp., is reported from Alaminos Canyon in the western Gulf of Mexico at a depth of about 2647 m based on observations made using a remotely operated vehicle. This is the first record of a sleeper shark (Somniosus, Somniosidae) from the western Gulf of Mexico and deepest record of any shark from the Gulf of Mexico. Despite claims to the contrary in the literature, no taxonomic character has been identified to date that can be used to unequivocally identify all representatives of Somniosus (Somniosus), and as a result, some species records must be considered dubious.

Online Privacy Policies: Contracting Away Control Over Personal Information, Allyson W. Haynes

Penn State Law Review (2003 - Present)

No abstract provided.

No.2 - March 2007, Center Of Civil Law Studies

The Center of Civil Law Studies Newsletter

No abstract provided.

The Bg News March 1, 2007, Bowling Green State University

BG News (Student Newspaper)

The BGSU campus student newspaper. March 1, 2007. Volume 97-Issue 110.

Evaluation Of Interior Designers' And Interior Design Students' Perceptions Of Cad (Computer Aided Design), Vaishali A. Patil

Master's Theses and Doctoral Dissertations

This research project used quantitative research method to evaluate interior designers' and interior design students' perceptions about CAD (computer aided design) in interior design. Survey method was used to collect data about demographics, perceptions regarding CAD use, difficulties with its use, and expectations of CAD in near future. Descriptive analysis was used to summarize data from self-administered questionnaires for students and interior designers.

The outcome ofthe study provided an explanation for co-relation of the use of CAD among interior designers and students of interior design. It also provided understanding of practitioners' and students' expectations regarding the use of CAD in …

Medical Diagnostic Ultrasound, E. Carr Everbach

Engineering Faculty Works

As early as 250 BCE, captains of ancient Greek ships would drop lead weights overboard to provide an estimate of water depth. They would count until those “sounders” produced an audible thud and in that way measure the propagation time of the falling weight. Even though the practice has given way to other technologies for sounding, one still hears the phrase “to sound something out.” In the 17th century, Isaac Newton became fascinated with sound propagation and was one of the first to describe relationships between the speed of sound and measurable properties of the propagation medium, such as density …

The University Consortium For Catholic Education (Ucce): A Response To Sustain And Strengthen Catholic Education, Paige A. Smith

Journal of Catholic Education

This article examines the current and potential contributions of the University Consortium for Catholic Education (UCCE) to both K-12 and higher Catholic education. In order to situate the development of alternative teacher preparation programs, a history of Catholic teacher formation is addressed followed by a brief summary of the existing programs that comprise the UCCE. Attention is given to the essential nature of a Catholic educator’s responsibility to deepen Catholic identity through authentic education in collaboration with the family and how recent college graduates who matriculate in UCCE programs are formed to respond to this task.