7,103 research outputs found

    Slavery in the Economy of Rusk County 1843-1860

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    In light of the suspicions of the writer with reference to the labor theory of plantation slavery as stated in the above problem, it is the purpose of this paper to try and give a more logical reason for the fanatical cleaverage to slavery, since it has been proven to be both unethical end unprofitable. This writer shall attempt to answer for his benefit and the benefit of the reader the following questions: 1. What was the actual market value of slaves with reference to age and sex? 2. What was the role of the slave in the acquisition of public land? 3. What was the role of the slave in the socio-economic status of the southern planter? 4. What was the role of the slave in the probate transactions in the plantation system? 5. Why there was such a fanatical cleaverage to slavery knowing that it was unprofitable from the start? 6. Where did the land-poor agrarian planter turn for liquid capital in an emergency transaction, which involved a large sum of money? 7. What was the value of the slave in comparison to the other holdings of the plantation owner? The scope of this paper will begin around 1843, which is the date on which the First Legislature of the Republic of Texas passed an Act creating Rusk County, and will close around 1860, which is considered the beginning of the end for the slave plantation system in the south. The material for this paper consists of around one hundred and thirty-eight cases, gathered from archives of old newspapers, county Probate Records, Deed Records, Diaries, maps and Tax Records, having dates corresponding with the scope dates

    The Original Issue Discount Deduction In Bonds-for-Noncash Property Exchanges

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    The first codification of the United States Internal Revenue laws gave a corporation a deduction from income of [a]ll interest paid or accrued within the taxable year on its indebtedness. ...This same language is presently in force in the Internal Revenue Code of 1954. The statutory language authorizing the interest deduction has never dealt explicitly with the deductibility of discount arising upon a corporation\u27s original issuance of bonds. Treasury Regulations promulgated pursuant to the interest deduction sections, however, have recognized continually that the statutory language embodies a deduction for original issue discount. \u27The latest pre-1969 regulation, which limits itself to bonds issued on or before May 27, 1969 states: If bonds are issued by a corporation at a discount, the net amount of such discount is deductible and should be prorated or amortized over the life of the bonds. For purposes of this section, the amortizable bond discount equals the excess of the amount payable at maturity . . .over the issue price of the bond (as defined in paragraph (b)(2) of § 1.1232-3). The definition of issue price is generally that price at which the bonds were first sold by the corporation. The pre-1969 regulations, however, did not explicitly single out for different treatment those situations in which a corporation issues a bond in exchange for noncash property. This absence of specific regulatory authority did not impede the attempted taking of discount deductions by corporations that had issued bonds in exchange for some of their own outstanding equity securities in recapitalizations or by corporations that had utilized bonds directly to acquire tangible property for use in their business. In these instances corporations have claimed that amortizable bond discount was present when the maturity value of the issued bonds exceeded the value of the noncash property received. The same absence of specificity in the statute and regulation has allowed the Commissioner of Internal Revenue to argue that amortizable bond discount could not arise in such instances. The most significant forum for these conflicting arguments has been the federal judiciary,and this Note devotes substantial space to a consideration of the judiciary\u27s handling of this problem. Inasmuch as one of the primary goals of this Note is to evaluate the appropriateness of the 1969 legislative response to the bonds-for-noncash property question, a study of the pre-1969 cases provides the background and a framework necessary for such an evaluation. Furthermore, the pre-1969 case law is still timely because it should govern the question for bonds issued prior to May 27, 1969

    Predicting the effects of sand erosion on collector surfaces in CSP plants

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    This paper presents a methodology to predict the optical performance and physical topography of the glass collector surfaces of any given CSP plant in the presence of sand and dust storms, providing that local climate conditions are known and representative sand and dust particles samples are available. Using existing meteorological data for a defined CSP plant in Egypt, plus sand and dust samples from two desert locations in Libya, we describe how to derive air speed, duration, and sand concentrations to use within the Global CSP Laboratory sand erosion simulation rig at Cranfield University. This then allows us to predict the optical performance of parabolic trough collector glass after an extended period by the use of accelerated ageing. However the behavior of particles in sandstorms is complex and has prompted a theoretical analysis of sand particle dynamics which is also described in this paper

    Sex Offences Perpetrated Against Older Adults: A Multivariate Analysis of Crime Scene Behaviors

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    The aim of this study was to thematically explore the relationship between crime scene behaviors and background characteristics of offenders who commit sexual offences against female victims aged 60 years or more. Research and understanding of offence behaviours in this area is extremely limited, therefore, the study sought to provide a preliminary understanding and multivariate model of offence behaviours in cases where older female adults were sexually abused. Twenty-seven crime scene behaviours from 143 rape or attempted rape cases of an older adult victim were analysed, frequency data was computed to provide base rate information and Smallest Space Analysis provided a visual representation of the co-occurrence of crime scene behaviors. Three distinct dominant themes were identified in that 56% of offences displayed themes of Involvement (22%), Control (17%) and Hostility (16%). The relationship between each dominant theme and selected background characteristics was then analysed. For example, offenders displaying an Involvement theme were found to be significantly less likely to have prior convictions. Significance was also found in the relationship between dominant themes and a ‘theft and kindred offence other’ pre-conviction background characteristic. The findings demonstrate offending behavior can be separated into three distinct themes, providing an explanation of offender subtypes and supporting previous models found in other types of sexual offending. Applications for law enforcement agencies regarding identified themes and links with likely offender background characteristics are highlighted. Limitations and future research avenues are discussed

    Long pulse excitation thermographic non-destructive evaluation

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    A comprehensive analysis of the defect detection performance of long pulse excitation thermographic NDE is presented. An analytical procedure for predicting the thermal image contrasts of defects of specified size and depth is developed and validated by extensive experimental studies of test pieces having a wide range of thermal properties. Results obtained using long pulse (~5 s) excitation are compared with those obtained using traditional flash excitation. The conditions necessary for the success of the long pulse method are explained and illustrated by both modelling and experimental results. Practical advantages of long pulse excitation are discussed

    Self-Care of Women Enrolled in Doctoral Psychology Programs: A Concept Mapping Approach

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    As increasing numbers of women pursue degrees in health service psychology, it is important to understand what they do to promote their wellness in light of the psychosocial stressors associated with doctoral studies. The purpose of this investigation was to identify and conceptualize a diverse range of health promotion behaviors through the application of a mixed methods concept mapping design. Twelve participants sorted qualitative responses from 390 women in health service psychology pertaining to their personal self-care behaviors, resulting in a list of 112 \u27moderately\u27 to \u27extremely\u27 important self-care behaviors. Six clusters of self-care activities emerged: physical wellness, relaxation and stress management, hobbies, interpersonal relations, self-compassion, and outdoor recreation. The concept map depicts the interrelatedness of self-care behaviors that were rated as important by women. Women in health service psychology programs can use these behaviors, some of which have not previously been included on self-care inventories and checklists, to promote their physical, psychological, and spiritual health

    Airborne sand and dust soiling of solar collecting mirrors

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    The reflectance of solar collecting mirrors can be significantly reduced by sand and dust soiling, particularly in arid environments. Larger airborne sand and dust particles can also cause damage by erosion, again reducing reflectance. This work describes investigations of the airborne particle size, shape, and composition in three arid locations that are considered suitable for CSP plants, namely in Iran, Libya, and Algeria. Sand and dust has been collected at heights between 0.5 to 2.0m by a variety of techniques, but are shown not to be representative of the particle size found either in ground dust and sand, or on the solar collecting mirror facets themselves. The possible reasons for this are proposed, most notably that larger particles may rebound from the mirror surface. The implications for mirror cleaning and collector facet erosion are discusse

    The dynamics of central control and subsidiary autonomy in the management of human resources: case study evidence from US MNCs in the UK

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    This article revisits a central question in the debates on the management of multinationals: the balance between centralized policy-making and subsidiary autonomy. It does so through data from a series of case studies on the management of human resources in American multinationals in the UK. Two strands of debate are confronted. The first is the literature on differences between multinationals of different national origins which has shown that US companies tend to be more centralized, standardized, and formalized in their management of human resources. It is argued that the literature has provided unconvincing explanations of this pattern, failing to link it to distinctive features of the American business system in which US multinationals are embedded. The second strand is the wider debate on the balance between centralization and decentralization in multinationals. It is argued that the literature neglects important features of this balance: the contingent oscillation between centralized and decentralized modes of operation and (relatedly) the way in which the balance is negotiated by organizational actors through micro-political processes whereby the external structural constraints on the company are defined and interpreted. In such negotiation, actors’ leverage often derives from exploiting differences between the national business systems in which the multinational operates
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