363 research outputs found

    Multistate Taxation of the Transportation Industry

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    Analysis of Sales and Use Tax Exemptions -- With Comment as to More Uniform Applications

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    There are, generally speaking, three broad areas of exemption understatutes imposing sales and use taxes in the United States. These are: (a) Exemptions arising out of the immunities of governmental agencies and instrumentalities, or out of the exercise of governmental functions (b) Exemptions arising under the commerce clause of the federal constitution (c) Specific exemptions created out of governmental taxing policies or social economic considerations Each of these areas of exemption has grown up somewhat haphazardly over a substantial period of time, and very largely as the result of shifting judicial opinion, rather than as a matter of consistent legislative policy. As a consequence it may be said that the whole body of exemptions rests upon premises that have somewhat dubious legal foundation and somewhat incongruous legal concepts. For example, the concept of states rights from the extremist point of view, which prevailed during the first half century of our Republic, underwent a drastic and startling revision as the result of the Civil War and the revolutionary change in public sentiment which followed it. In that process a large body of judicial opinion dealing with the immunity of the federal government from any encroachment whatever by the several states and based largely on the bold opinions of Chief Justice Marshall, began to give way to the stronger demands of an economic system based upon the nineteenth century industrial revolution

    Mechanisms of the f0(980)f_0(980) production in the reaction πpπ0π0n\pi^-p\to\pi^0 \pi^0n

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    The model of the pure one-pion exchange mechanism, which gives a good description of the GAMS results on the alteration of the SS-wave π0π0\pi^0\pi^0 mass spectrum in the f0(980)f_0(980) region in the reaction πpπ0π0n\pi^-p\to\pi^0\pi^0n with increasing t-t, is compared with the recent detailed data on the mm and tt distributions of the πpπ0π0n\pi^-p\to\pi^0\pi^0n events obtained by the BNL-E852 Collaboration. It is shown that the predictions of this model are not confirmed by the BNL data. Therefore the observed phenomenon should be explained by the different exchange mechanism. It is most likely to be the a1a_1 exchange mechanism.Comment: 11 pages including 3 figure

    Web-Based Training Methods for Behavioral Health Providers: A Systematic Review

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    There has been an increase in the use of web-based training methods to train behavioral health providers in evidence-based practices. This systematic review focuses solely on the efficacy of web-based training methods for training behavioral health providers. A literature search yielded 45 articles meeting inclusion criteria. Results indicated that the serial instruction training method was the most commonly studied web-based training method. While the current review has several notable limitations, findings indicate that participating in a web-based training may result in greater post-training knowledge and skill, in comparison to baseline scores. Implications and recommendations for future research on web-based training methods are discussed

    The Open DAC 2023 Dataset and Challenges for Sorbent Discovery in Direct Air Capture

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    New methods for carbon dioxide removal are urgently needed to combat global climate change. Direct air capture (DAC) is an emerging technology to capture carbon dioxide directly from ambient air. Metal-organic frameworks (MOFs) have been widely studied as potentially customizable adsorbents for DAC. However, discovering promising MOF sorbents for DAC is challenging because of the vast chemical space to explore and the need to understand materials as functions of humidity and temperature. We explore a computational approach benefiting from recent innovations in machine learning (ML) and present a dataset named Open DAC 2023 (ODAC23) consisting of more than 38M density functional theory (DFT) calculations on more than 8,400 MOF materials containing adsorbed CO2CO_2 and/or H2OH_2O. ODAC23 is by far the largest dataset of MOF adsorption calculations at the DFT level of accuracy currently available. In addition to probing properties of adsorbed molecules, the dataset is a rich source of information on structural relaxation of MOFs, which will be useful in many contexts beyond specific applications for DAC. A large number of MOFs with promising properties for DAC are identified directly in ODAC23. We also trained state-of-the-art ML models on this dataset to approximate calculations at the DFT level. This open-source dataset and our initial ML models will provide an important baseline for future efforts to identify MOFs for a wide range of applications, including DAC
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