Oedipus of many pains: Strategies of contest in Homeric poetry

In this paper we analyse Oedipus’ appearance during Odysseus’ tale in book 11 of Homer’s Odyssey in order to outline and test a methodology for appreciating the poetic and thematic implications of moments when ‘extraneous’ narratives or traditions appear in the Homeric poems. Our analysis, which draws on oral-formulaic theory, is offered partly as a re-evaluation of standard scholarly approaches that tend to over-rely on the assumed pre-eminence of Homeric narratives over other traditions in their original contexts or approaches that reduce such moments to instances of allusions to or parallels with fixed texts. In conjunction with perspectives grounded in orality, we emphasise the agonistic character of Greek poetry to explore the ways in which Odysseus’ articulation of his Oedipus narrative exemplifies an attempt to appropriate and manipulate a rival tradition in the service of a particular narrative’s ends. We focus specifically on the resonance of the phrases algea polla and mega ergon used by Odysseus as a narrator to draw a web of interconnections throughout Homeric and Archaic Greek poetry. Such an approach, in turn, suggests to what extent the Homeric Oedipus passage speaks to the themes and concerns of Homeric poetry rather than some lost Oedipal epic tradition and illustrates the importance of recognizing the deeply competitive nature of Homeric narratives vis-à-vis other narrative traditions

Corporate Inversions: The Migration of Corporate Tax Revenue

Estimates of over 20 billion of tax revenue are lost to our economy because of corporate inversions. Therefore, lawmakers are actively exploring ways to stop the hemorrhaging of corporate tax-revenues, tighten restrictions on corporate inversions, and to find ways to collect on defer tax revenues. From a business prospective, corporate inversions are nothing less than prudent, innovative, business strategies to enhance corporate profits. However, it’s undoubtedly having a significant impact on U.S. tax revenues and ultimately reducing domestic investments. Ireland is now the most popular new home to many U.S. Corporations, especially within the pharmaceutical industry. The advantageous tax incentives offered by Ireland is a “no-brainer,” when compared to the heavy taxes levied upon domestic business. Since the Tax Reform Act of 1986, there has been no major tax reform to the United States Tax System. Despite the various proposals and recommendations made to address this growing economic issue, all concern parties are in consensus that the United States Tax System needs reform

Corporate Inversions: The Migration Of Corporate Tax Revenue

Estimates of over 20 billion of tax revenue are lost to our economy because of corporate inversions. Therefore, lawmakers are actively exploring ways to stop the hemorrhaging of corporate tax-revenues, tighten restrictions on corporate inversions, and to find ways to collect on defer tax revenues. From a business prospective, corporate inversions are nothing less than prudent, innovative, business strategies to enhance corporate profits. However, it’s undoubtedly having a significant impact on U.S. tax revenues and ultimately reducing domestic investments. Ireland is now the most popular new home to many U.S. Corporations, especially within the pharmaceutical industry. The advantageous tax incentives offered by Ireland is a “no-brainer,” when compared to the heavy taxes levied upon domestic business. Since the Tax Reform Act of 1986, there has been no major tax reform to the United States Tax System. Despite the various proposals and recommendations made to address this growing economic issue, all concern parties are in consensus that the United States Tax System needs reform

Benefits Of Hybrid Classes In Community Colleges

This article discusses hybrid courses and their impact on educational facilities, their students, and instructors.  Instructors now have over ten years of data related to hybrid courses and by trial and error have devised different strategies to plan and execute lesson plans via partly online forums.  Programs are in place that gives students the opportunity to excel; these types of courses promote a unique balance of guidance by the instructor and acceptance of responsibility by the students. Students have responded in a positive manner in pursuing these types of courses

Billions Lost Yearly To Earned Income Tax Credit: Errors Or Fraud?

The Earned Income Tax Credit is a refundable credit designed to assist working families with children; especially those who are considered to be living at or close to the poverty level. Over the last decade billions of dollars have been lost due to the improper application and fraudulent claims of the Earned Income Tax Credit (EITC). Critics believe that the program no longer serves its intended function because of the cumulative increase in the amounts lost each year; the legislation needs a major overhaul. The IRS have claimed that over 60 percent of the overpayments of EITC is due to manipulation of self-employed income and expenses, unqualified dependents being claimed, and misuse of single and head of household filing status. Even though the penalties for fraud and the lack of exercising due diligence are severe, these crimes continue to occur. While the tax authorities and other legislative bodies explore ways to combat these fraudulent claims, CPAs and other tax-preparers can assist in the fight against these crimes. As the de facto gatekeepers of the tax revenues, they are encouraged to exercise intensive due diligence and professional skepticism when claiming EITC for their clients.

Billions of Interest-Free Loans to the IRS through Filing Incorrectly on Form W-4

Form W-4 was created by the IRS to provide tax withholding guidelines to employers. The form informs employers of employees’ filing status and the number of allowances each is eligible to claim. However, because of various factors, taxpayers unintentionally create interest-free loans to the IRS. Some of these factors include intentional and unintentional incorrect completion of Form W-4. Lack of education, knowledge, as well as fear of noncompliance have been contributing factors to this growing trend. These interest-free loans create a one-sided benefit annually for the IRS, thus depriving taxpayers of the alternative use of such funds. CPAs and other tax preparers need to play a more proactive role in educating and assisting their clients in combating these interest-free loans to the IRS. Education is the most valuable tool to break the uneven cycle created by this behavior. True, some may continue to fund the coffers of the IRS from an inability to change, but through education, many others may change the way they manage their tax withholdings.The subject of non-interest-bearing loans to the IRS is not heavily publicized nor discussed outside the financial arena. How does one engage average taxpayers in this discussion? Educating the public is key

Probing the superconducting ground state of the rare-earth ternary boride superconductors RRRuB2_2 (RR = Lu,Y) using muon-spin rotation and relaxation

The superconductivity in the rare-earth transition metal ternary borides $R$RuB$_2$ (where $R$ = Lu and Y) has been investigated using muon-spin rotation and relaxation. Measurements made in zero-field suggest that time-reversal symmetry is preserved upon entering the superconducting state in both materials; a small difference in depolarization is observed above and below the superconducting transition in both compounds, however this has been attributed to quasistatic magnetic fluctuations. Transverse-field measurements of the flux-line lattice indicate that the superconductivity in both materials is fully gapped, with a conventional s-wave pairing symmetry and BCS-like magnitudes for the zero-temperature gap energies. The electronic properties of the charge carriers in the superconducting state have been calculated, with effective masses $m^*/ m_\mathrm{e} =$ $9.8\pm0.1$ and $15.0\pm0.1$ in the Lu and Y compounds, respectively, with superconducting carrier densities $n_\mathrm{s} =$ ($2.73\pm0.04$) $\times 10^{28}$ m$^{-3}$ and ($2.17\pm0.02$) $\times 10^{28}$ m$^{-3}$. The materials have been classified according to the Uemura scheme for superconductivity, with values for $T_\mathrm{c}/T_\mathrm{F}$ of $1/(414\pm6)$ and $1/(304\pm3)$, implying that the superconductivity may not be entirely conventional in nature.Comment: 8 pages, 8 figure

Transfer Pricing As A Vehicle In Corporate Tax Avoidance

Using transfer pricing, U.S. Corporations are able to transfer revenues to foreign affiliates with a lower corporate tax rates.  The Internal Revenue Code requires intercompany transactions to comply with the “Arm’s Length Principle” in order to prevent tax avoidance.   We describe and use elaborate examples to explain how US companies exploit flexibility in the tax code to employ transfer pricing and related tax reduction and avoidance methods. We discuss recent responses by regulatory bodies

The Promising Role Of Hybrid Learning In Community Colleges: Looking Towards The Future

In 2014, community colleges are overcrowded, underfunded, and serve a diverse population.  Community colleges are looking for innovative ways to meet the growing demands of their nontraditional student body on a shrinking budget.  Increasing their online offerings appeared to be a perfect solution.  Unfortunately, research has shown that community college students do not fare well in online classes.  However, the same research shows that community college students do as well in hybrid classes as they do in face-to-face classes. Hybrid classes are a mix of online and face-to-face instruction.  Although hybrid classes are not as flexible as online courses and do utilize some campus facilities, they offer a promising alternative to traditional face-to-face classes.  The following is a discussion of hybrid learning in the community college setting