Privileged Communications in Ohio and What\u27s New on the Horizon: Ohio House Bill 52 Accountant-client Privilege

The goal of this Comment is to provide a general background on privileges, to discuss justifications and various aspects of the major testimonial privileges Ohio currently recognizes under Ohio Revised Code (ORC) § 2317.02, and to analyze Ohio House Bill 527 concerning the accountant-client privilege. Part II will provide a historical background and the existing rationale for privileges in general. Part III will break down ORC § 2317.02 into the major privileges recognized in Ohio. The background and rationale of these most common privileges will be discussed, including notable aspects such as waiver and various court interpretations. Part IV of the Comment is designed to analyze Ohio House Bill 52, to discuss current problems due to the absence of an accountant-client privilege, and to articulate support for the Bill and the potential benefits its passage will provide. Aside from providing a theoretical overview of the primary recognized testimonial privileges under ORC § 2317.02, this Comment proposes that Ohio House Bill 52 should be passed due to the beneficial impact of an accountant-client privilege in Ohio

Room temperature self-assembly of mixed nanoparticles into complex material systems and devices

The ability to manufacture nanomaterials with complex and structured composition using otherwise incompatible materials increasingly underpins the next generation of technologies. This is translating into growing efforts integrating a wider range of materials onto key technology platforms1 - in photonics, one such platform is silica, a passive, low loss and robust medium crucial for efficient optical transport2. Active functionalisation, either through added gain or nonlinearity, is mostly possible through the integration of active materials3, 4. The high temperatures used in manufacturing of silica waveguides, unfortunately, make it impossible to presently integrate many organic and inorganic species critical to achieving this extended functionality. Here, we demonstrate the fabrication of novel waveguides and devices made up of complex silica based materials using the self-assembly of nanoparticles. In particular, the room temperature fabrication of silica microwires integrated with organic dyes (Rhodamine B) and single photon emitting nanodiamonds is presented.Comment: Key words: nanotechnology, nanoparticles, self-assembly, quantum science, singel photon emitters, telecommunications, sensing, new materials, integration of incompatible materials, silica, glass, breakthrough scienc

Development of sports turf systems suitable for Irish conditions.

End of Project ReportThe principal objective of the study was to establish scientific data in relation to the nutritional requirements and best management practice for golf greens constructed to the United States Golf Association (USGA) 1973 specification under Irish conditions. The game of golf is one of the biggest sports industries in the world. Income from golf tourism in Ireland has increased from £73 million in 1994 to £180 million in 1998. Good quality turfgrass is required to underpin the promotion of golf tourism. Traditionally, golf greens on Irish golf courses were constructed from local materials and vary from green to green within a given golf course and also between different golf courses. In recent years there is a perception that the quality of putting surfaces is superior on greens constructed to the USGA specification. In addition, greens constructed to this specification are similar one to the other and location to location. The principal features of the USGA 1973 specification could be summarised as follows: (1) A network of drainage pipes installed in the underground soil covered with a carpet of peat gravel; (2) A blinding layer of specifically graded sand placed on the peat gravel; (3) A root zone mixture of graded sand (80%) and graded peat moss (20%) by volume. The particle size of the component layers must comply to the exact specification in terms of size, diameter and shape. As sands contain no nutrients, the management of greens constructed mainly of sand is more exacting than the traditional soil constructed greens. The results from this project confirmed this assumption. Three major objectives were researched in this project: (a) the effect of micro nutrients, when applied or omitted, on the quality and growth of grass on a green surface; (b) the encroachment of Poa annua (annual meadow grass) onto the green; and (c) the comparison of two nitrogen top dressing programmes on sand greens. The detailed results are given in the text and in the conclusions of this report.European Union Structural Funds (EAGGF

Student perception of workplace-based assessment.

Workplace-based assessment (WPBA) is key to medical education, providing a framework through which the trainee can be assessed and receive feedback in the clinical setting. WPBA was introduced in 2008-2009 to students in year 4 at University College London Medical School (UCLMS). Students raised concerns about the lack of standardisation in grading. As a result, white-space areas were introduced on WPBA forms. The aim of this was to permit assessors to expand their feedback, thereby enhancing its developmental potential. The aim of the project was to assess student perception of WPBA at UCLMS, and to determine whether re-designing the form had altered this perception

Fiscal year 1976 progress report on a feasibility study evaluating the use of surface penetrators for planetary exploration

The feasibility of employing penetrators for exploring Mars was examined. Eight areas of interest for key scientific experiments were identified. These include: seismic activity, imaging, geochemistry, water measurement, heatflow, meteorology, magnetometry, and biochemistry. In seven of the eight potential experiment categories this year's progress included: conceptual design, instrument fabrication, instrument performance evaluation, and shock loading of important components. Most of the components survived deceleration testing with negligible performance changes. Components intended to be placed inside the penetrator forebody were tested up to 3,500 g and components intended to be placed on the afterbody were tested up to 21,000 g. A field test program was conducted using tentative Mars penetrator mission constraints. Drop tests were performed at two selected terrestrial analog sites to determine the range of penetration depths for anticipated common Martian materials. Minimum penetration occurred in basalt at Amboy, California. Three full-scale penetrators penetrated 0.4 to 0.9 m into the basalt after passing through 0.3 to 0.5 m of alluvial overburden. Maximum penetration occurred in unconsolidated sediments at McCook, Nebraska. Two full-scale penetrators penetrated 2.5 to 8.5 m of sediment. Impact occurred in two kinds of sediment: loess and layered clay. Deceleration g loads of nominally 2,000 for the forebody and 20,000 for the afterbody did not present serious design problems for potential experiments. Penetrators have successfully impacted into terrestrial analogs of the probable extremes of potential Martian sites

Compact birefringent waveplates photo-induced in silica by femtosecond laser

© 2014 by the authors; licensee MDPI, Basel, Switzerland. Recently, we showed that femtosecond laser induced "nanogratings" consist of thin regions with a low refractive index (Δn = -0.15), due to the formation of nanoporous silica surrounded by regions with a positive index change. In this paper, we investigate a wide range of laser parameters to achieve very high retardance within a single layer; as much as 350 nm at λ = 546 nm but also to minimize the competing losses. We show that the total retardance depends on the number of layers present and can be accumulated in the direction of laser propagation to values higher than 1600 nm. This opens the door to using these nanostructures as refined building blocks for novel optical elements based on strong retardance