Drafting Partnership Agreements - The General Lawyer\u27s Responsibility for Income Tax Consequences under the Internal Revenue Code of 1954

Drafting Partnership Agreements: The General Lawyer\u27s Responsibility for Income Tax Consequences under the Internal Revenue Code of 195

Calibration of Multicurrency LIBOR Market Models

This paper presents a methodf or calibrating a multi currency lognormal LIBOR Market Model to market data of at-the-money caps, swaptions and FX options. By exploiting the fact that multivariate normal distributions are invariant under orthonormal transformations, the calibration problem is decomposed into manageable stages, while maintaining the ability to achieve realistic correlation structures between all modelled market variables.currency options; LIBOR market model; exchange rate risk; interest rate risk

Recent and Prospective Developments in Taxation of Partnerships

This article will attempt to set forth the provisions of the Revenue Act of 1962 insofar as they affect the taxation of partners and partnerships, the recent developments in this area in brief detail and wide exposure, and the significant aspects of expected future legislation,including an analysis of certain parts of H.R. 9662

Effects of Sewage Pollution in the White River, Arkansas

Recently there has been much emphasis placed on the importance of leaf detritus processing to the energetics of stream invertebrates. This study was designed primarily to assess the effects of municipal effluent on the ability of a stream community to utilize leaf detritus, and secondarily to evaluate the extent of the pollution of the White River by the Fayetteville, Arkansas, effluent discharge. Physical and chemical water quality and benthos were sampled periodically at one station upstream and two stations downstream from the discharge, and in the Richland Creek tributary. Processing of leaf detritus was also studied at each site using 5 g of red oak (Quercus shumardi) leaves. The physicochemistry and benthic community structure indicated moderate to heavy pollution by the effluent. Despite this, leaf detritus processing rates were extremely rapid which indicated that leaf decomposition is virtually unaffected by macroinvertebrates

Energy Efficiency Incentives

Course Code: ENR/AEDE 4567A semester long research project centered around identifying best practices and barriers to implementing effective municipal energy efficiency incentives.Academic Major: Environment, Economy, Development, and Sustainabilit

Homicide detectives, police that kill and organized crime in São Paulo, Brazil

Thesis (Ph. D. in Urban and Regional Studies)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2013.Cataloged from PDF version of thesis.Includes bibliographical references (pages 256-277).Policing is widely understood, empirically and theoretically, as a core function of the state. Much of the knowledge presumes that police are the only body that may kill and arbitrate killing, routinely and without retaliation from contesting parties, as a means of establishing and maintaining a legitimate legal order. This dissertation examines an urban circumstance where killing and its regulation is not simply the realm of police. Sio Paulo, Brazil is a city with parallel normative logics of killing. Via ethnographic research with homicide detectives, I examine these two logics: homicides and police killings known as resistencias. Under democratic restructuring, with failing public security and underwritten by historic and spatial inequities inscribed via disparate processes of urbanization and planning, investigations reveal the practice of a 'normal' homicide that is a product of a system of governance in the urban periphery. Killing has become the realm of an organized crime group known as the Primeiro Comando da Capital (PCC). Via a prison-periphery nexus, the PCC determines the moral borderlines of violence in the spaces it controls. In apparent moral contrast, police kill citizens at a rate of roughly one per day. Under the rubric of 'resisting arrest' there is a presumption of guilt for the dead and a presumption of innocence for the shooter. Homicide detectives investigate and arbitrate whether these presumptions are 'appropriate'. When not, a resistencia becomes a homicide and the offending police are arrested on the spot by detectives. I track the 'deservedness' of each logic and find that while the two appear antagonistic, there is often a confluence of imaginaries, coalescing in an implicit and obscured 'killing consensus'. This consensus is consolidated via co-orientation and everyday practices pointing towards mutually understood spatial and moral boundaries of who can be killed, why and where, underpinning a decline in homicides here by more than 75% since 2000. Yet, in a 2012 crisis that consensus was 'killed'. Violence erupted between police and the PCC, rupturing the everyday forms of equilibria that have given this city a false floor of security in recent years. Lastly, I examine how public debate and a modest effort to contribute to it led to contradictory reforms.by Graham Denyer Willis.Ph.D.in Urban and Regional Studie

A Recurrent Pathogenic Variant in TPM2 Reveals Further Phenotypic and Genetic Heterogeneity in Multiple Pterygium Syndrome-Related Disorders.

Multiple pterygium syndrome (MPS) disorders are a phenotypically and genetically heterogeneous group of conditions characterised by multiple joint contractures (arthrogryposis), pterygia (joint webbing) and other developmental defects. MPS is most frequently inherited in an autosomal recessive fashion but X-linked and autosomal dominant forms also occur. Advances in genomic technologies have identified many genetic causes of MPS-related disorders and genetic diagnosis requires large targeted next generation sequencing gene panels or genome-wide sequencing approaches. Using the Illumina TruSightOne clinical exome assay we identified a recurrent heterozygous missense substitution in TPM2 (encoding beta tropomyosin) in three unrelated individuals. This was confirmed to have arisen as a de novo event in the two patients with parental samples. TPM2 mutations have previously been described in association with a variety of dominantly inherited neuromuscular phenotypes including nemaline myopathy, congenital fibre-type disproportion, distal arthrogryposis and trismus pseudocamptodactyly, and in a patient with autosomal recessive Escobar syndrome and a nemaline myopathy. The three cases reported here had overlapping but variable features. Our findings expand the range of TMP2-related phenotypes and indicate that de novo TMP2 mutations should be considered in isolated cases of MPS-related conditions. This article is protected by copyright. All rights reserved

Changes in Expired End-Tidal Carbon Dioxide During Cardiopulmonary Resuscitation in Dogs: A Prognostic Guide for Resuscitation Efforts

Expired end-tidal carbon dioxide (PCO2) measurements made during cardiopulmonary resuscitation have correlated with cardiac output and coronary perfusion pressure when wide ranges of blood flow are included. The utility of such measurements for predicting resuscitation outcome during the low flow state associated with closed chest cardiopulmonary resuscitation remains uncertain. Expired end-tidal PCO2 and coronary perfusion pressures were measured in 15 mongrel dogs undergoing 15 min of closed chest cardiopulmonary resuscitation after a 3 min period of untreated ventricular fibrillation. In six successfully resuscitated dogs, the mean expired end-tidal PCO2 was significantly higher than that in nine nonresuscitated dogs only after 14 min of cardiopulmonary resuscitation (6.2 ± 1.2 versus 3.4 ± 0.8 mmHg; p \u3c 0.05). No differences in expired end-tidal PCO2 values were found at 2, 7 or 12 min of cardiopulmonary resuscitation. A significant decline in end-tidal PCO2 levels during the resuscitation effort was seen in the nonresuscitated group (from 6.3 ± 0.8 to 3.4 ± 0.8 mmHg; p \u3c 0.05); while the successfully resuscitated group had constant PCO2 levels throughout the 15 min of cardiac arrest (ranging from 6.8 ± 1.1 to 6.2 ± 1.2 mmHg). Changes in expired PCO2 levels during cardiopulmonary resuscitation may be a useful noninvasive predictor of successful resuscitation and survival from cardiac arrest