A National Tax Bar: An End to the Attorney-Accountant Tax Turf War

Although current case law is divided regarding when an accountant is practicing law, this Article will explore different approaches to this problem. Specifically, Part II of this Article explores which entities control the regulation of the legal profession. Next, Part III examines the impact of the state courts on the issue of unauthorized legal practice. Part IV touches on the related issue of privilege and the treatment of attorney-client privilege in the context of tax practice. Further, Part V considers whether tax practice should be considered the practice of law, and Part VI of this Article examines the legal profession\u27s obligation to regulate the practice of law. Finally, Part VII proposes new educational requirements and the establishment of a tax bar to assure the public of some minimum standard of education and competency in the area of taxation

Phylogenetic and phenotypic divergence of an insular radiation of birds

Evolutionary divergence of lineages is one of the key mechanisms underpinning large scale patterns in biogeography and biodiversity. Island systems have been highly influential in shaping theories of evolutionary diversification and here I use the insular Zosteropidae of the south west Pacific to investigate the roles of ecology and biogeography in promoting evolutionary divergence. Initially I build a phylogenetic tree of the study group and use it to reveal the pattern of colonisation and diversification. My results suggest a complex history of dispersal with the observed pattern most likely a result of repeated bouts of colonisation and extinction. I then use the new phylogeny to quantify the diversification rates of the Zosteropidae. I find a very high rate of lineage divergence and suggest the most likely explanation relates to extensive niche availability in the south west Pacific. I also find evidence for an overall slowdown in diversification combined with repeated bursts of accelerated speciation, consistent with a model of taxon cycles. I do not find evidence for sympatric speciation, however. Finally I combine morphological and phylogenetic data to investigate the mode of evolution, evidence for character displacement and influence of biogeography on trait evolution. I find little support for the traditional theory of character displacement in sympatric species. I do, however, find some support for biogeographic theories. Taken together my results do not support traditional theories on the ecological and biogeographical basis of divergence, even in those cases where Zosterops have been used as exemplars. This appears to be because those theories assume rather simple patterns of colonisation and a static ecological system. Instead, my results suggest that evolutionary diversification is dominated by recurrent waves of colonisation and extinction, which, viewed at any particular moment, tend to obscure any underlying ecological rules

Justice Scalia\u27s Tax Jurisprudence

Justice Scalia is an outspoken conservative acclaimed for his remarkable intellect and scholarship, and is noted for his adherence to the principle of judicial restraint. He pursues what he insists is an originalist path that relies on the Constitution\u27s actual text in decision-making. He works hard to try to maintain constitutional interpretation that does not change from case to case. So what happens when an originalist --concerned that Congress writes imprecise legislation and then leaves its interpretation and application in the hands of administrative agencies or, worse yet, the courts-is forced to deal with tax issues? This article takes a look at whether Scalia has been successful in trying to construct a coherent theory of constitutional interpretation that does not change from case to case, when those cases involve tax issues

Software for web-based tic suppression training [version 2; referees: 3 approved]

Exposure and response prevention (ERP) is a first-line behavior therapy for obsessive-compulsive disorder and Tourette syndrome (TS). However, ERP for tic disorders requires intentional tic suppression, which for some patients is difficult even for brief periods. Additionally, practical access to behavior therapy is difficult for many patients, especially those in rural areas. The authors present a simple, working web platform (TicTrainer) that implements a strategy called reward-enhanced exposure and response prevention (RE–ERP). This strategy sacrifices most expert therapist components of ERP, focusing only on increasing the duration of time for which the user can suppress tics through automated differential reinforcement of tic-free periods (DRO). RE–ERP requires an external tic monitor, such as a parent, during training sessions. The user sees increasing digital rewards for longer and longer periods of successful tic suppression, similar to a video game score. TicTrainer is designed with security in mind, storing no personally identifiable health information, and has features to facilitate research, including optional masked comparison of tics during DRO vs. noncontingent reward conditions. A working instance of TicTrainer is available from https://tictrainer.com

Kaon-nucleon and D-nucleon scattering in the quark model, including spin-orbit interactions

Interactions of charmed and strange mesons with baryonic matter can be calculated in the nonrelativistic quark potential model. For KN scattering data exists, and the theoretical results for S-waves are in approximate agreement with experiment. Here we apply the same model to the scattering of open-charm (D) mesons by nucleons, and give quark model predictions for DN scattering amplitudes. Spin-orbit forces in KN and DN will also be discussed.Comment: 5 pages, 14 figures. Presented at Strange Quarks in Matter 2001 - A Flavourspace Odyssey (Frankfurt, 25-29 Sept. 2001

Effectively Preserving Philadelphia's Workforce Housing Stock

Compares home repair costs with the consequences of residential abandonment. Calls for expanded Basic Systems Repair Programs and deferred loans to help those unable to afford repairs, code enforcement, targeted and integrated funding, and tracking

Editorial

Fashion Practice is the first peer-reviewed academic journal to cover the full range of contemporary design and manufacture within the context of the fashion industry. Design processes and new technologies fuel the most vibrant areas of fashion practice and commerce today, yet they have been largely ignored by scholarship. Fashion Practice fills this major gap by providing a much-needed forum for topics ranging from design theory to the impact of technology, economics and industry on fashion practice. Interdisciplinary and wide-ranging, Fashion Practice addresses the entire business of fashion, including: -innovation in fashion design and practice -sustainability and ethics within the industry -micro-and nano-technologies within the fashion context -'smart' textiles and digital fashion -materials, design, concepts and process -fashion consumption and production from retail/e-tail to performance fashion -new developments in fashion and clothing retai