Timelike and Spacelike Matter Inheritance Vectors in Specific Forms of Energy-Momentum Tensor

This paper is devoted to the investigation of the consequences of timelike and spacelike matter inheritance vectors in specific forms of energy-momentum tensor, i.e., for string cosmology (string cloud and string fluid) and perfect fluid. Necessary and sufficient conditions are developed for a spacetime with string cosmology and perfect fluid to admit a timelike matter inheritance vector, parallel to $u^a$ and spacelike matter inheritance vector, parallel to $x^a$. We compare the outcome with the conditions of conformal Killing vectors. This comparison provides us the conditions for the existence of matter inheritance vector when it is also a conformal Killing vector. Finally, we discuss these results for the existence of matter inheritance vector in the special cases of the above mentioned spacetimes.Comment: 27 pages, accepted for publication in Int. J. of Mod. Phys.

A nonsense mutation in B3GALNT2 is concordant with hydrocephalus in Friesian horses

Background: Hydrocephalus in Friesian horses is a developmental disorder that often results in stillbirth of affected foals and dystocia in dams. The occurrence is probably related to a founder effect and inbreeding in the population. The aim of our study was to find genomic associations, to investigate the mode of inheritance, to allow a DNA test for hydrocephalus in Friesian horses to be developed. In case of a monogenic inheritance we aimed to identify the causal mutation. Results: A genome-wide association study of hydrocephalus in 13 cases and 69 controls using 29,720 SNPs indicated the involvement of a region on ECA1 (P T corresponding to XP_001491595 p.Gln475* was identical to a B3GALNT2 mutation identified in a human case of muscular dystrophy-dystroglycanopathy with hydrocephalus. All 16 available cases and none of the controls were homozygous for the mutation, and all 17 obligate carriers (= dams of cases) were heterozygous. A random sample of the Friesian horse population (n = 865) was tested for the mutation in a commercial laboratory. One-hundred and forty-seven horses were carrier and 718 horses were homozygous for the normal allele; the estimated allele frequency in the Friesian horse population is 0.085. Conclusions: Hydrocephalus in Friesian horses has an autosomal recessive mode of inheritance. A nonsense mutation XM_001491545 c.1423C>T corresponding to XP_001491595 p.Gln475* in B3GALNT2 (1: 75,859,296-75,909,376) is concordant with hydrocephalus in Friesian horses. Application of a DNA test in the breeding programme will reduce the losses caused by hydrocephalus in the Friesian horse population

Inheritance Forgery

Many venerable norms in inheritance law were designed to prevent forgery. Most prominently, since 1837, the Wills Act has required testators to express their last wishes in a signed and witnessed writing. Likewise, the court-supervised probate process helped ensure that a donative instrument was genuine and that assets passed to their rightful owners. But in the mid-twentieth century, concern about forgery waned. Based in part on the perception that counterfeit estate plans are rare, several states relaxed the Wills Act and authorized new formalities for notarized and even digital wills. In addition, lawmakers encouraged owners to bypass probate altogether by transmitting wealth through devices such as life insurance and transfer-on-death deeds. This Article offers a fresh look at inheritance-related forgery. Cutting against the conventional wisdom, it discovers that counterfeit donative instruments are a serious problem. Using reported cases, empirical research, grand jury investigations, and media stories, it reveals that courts routinely adjudicate credible claims that wills, deeds, and life insurance beneficiary designations are illegitimate. The Article then argues that the persistence of inheritance-related forgeries casts doubt on the wisdom of some recent innovations, including statutes that permit notarized and electronic wills. The Article also challenges well-established inheritance law norms, including the litigation presumptions in will-forgery contests, the widespread practice of rubber-stamping deeds, and the delegation of responsibility for authenticating a nonprobate transfer to private companies. Finally, the Article outlines reforms to modernize succession while remaining sensitive to the risks of forgery

Matter Inheritance Symmetries of Spherically Symmetric Static Spacetimes

In this paper we discuss matter inheritance collineations by giving a complete classification of spherically symmetric static spacetimes by their matter inheritance symmetries. It is shown that when the energy-momentum tensor is degenerate, most of the cases yield infinite dimensional matter inheriting symmetries. It is worth mentioning here that two cases provide finite dimensional matter inheriting vectors even for the degenerate case. The non-degenerate case provides finite dimensional matter inheriting symmetries. We obtain different constraints on the energy-momentum tensor in each case. It is interesting to note that if the inheriting factor vanishes, matter inheriting collineations reduce to be matter collineations already available in the literature. This idea of matter inheritance collineations turn out to be the same as homotheties and conformal Killing vectors are for the metric tensor.Comment: 15 pages, accepted for publication in Int. J. of Mod. Phys.

Succession in Family Businesses of Pakistan : Kinship Culture and Islamic Inheritance Law

Family businesses are growing and turning into complex business groups, transforming from family controlled and managed to family owned and professionally managed public listed businesses. Hence, successful succession of a business and development of future successors are becoming the key success factors for family businesses. This paper examines succession dynamics and successor development within three family businesses in Pakistan. These cases are not only taken from different sectors, e.g., textile, engineering and manufacturing, but are also at different phases of organizational development. The conceptual framework to observe successor development at the pre-entry, entry and succession phases was developed from literature research. The paper further explores the kinship culture in succession of the family businesses, and examines aspects of Islamic inheritance law in family business succession. We find that kinship culture and Islamic inheritance law influence division of the business during the succession phase in Pakistan. The paper also explores transformation of the family businesses from kinship and biradari culture to professionally managed businesses listed on the stock exchange.Succession, Successor Development, Family Businesses, Kinship Culture, Islamic Inheritance Law, Pakistan

Inheritance tax-exempt transfer of German businesses: Imperative or unjustified subsidy? An empirical analysis

This contribution addresses the substantial tax subsidies for businesses introduced by the German Inheritance Tax Act 2009. Advocates in favour of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquid assets to meet tax liability. This submission tackles this issue empirically based on data of the German Inheritance Tax Statistics and the SOEP. The results indicate that former German inheritance tax law has not endangered transferred businesses. Hence, there is no need for the tremendous tax privilege for businesses in current German inheritance tax law. A virtual uniformed inheritance tax without tax privileges, which meets revenue neutrality per tax class according to current tax law, provokes in some cases relative high tax loads which might trouble businesses. --