New Developments in Gaming Taxation and Regulation: an Update

The gaming industry is facing increased regulatory interest. Congress has authorized a commission to investigate gaming in the United States. The Internal Revenue Service continues to interpret ambiguous areas of the tax code in an attempt to raise gaming tax revenues. Regulatory changes in currency transaction reporting have also resulted in some significant changes for the industry. The purpose of this paper is to provide an update on tax and regulatory issues currently facing the gaming industry. Specifically, the paper will address tax and regulatory developments in: (a) tip compliance, (b) cash transaction reporting, (c) complimentaries, (d) employee cafeterias, (e) outstanding chips and tokens, (e) marker discounts, and (f) high-denomination slot win reporting

Ways of Relating to the Mathematics of the Past

Historians of mathematics, by definition, look at mathematics of the past. But mathematicians, too, often look at mathematics of the past; mathematicians of the past themselves often looked very closely at mathematics of their own past. Is their relationship to the past the same as that of the historians? Is every view of the past an historical view? Indeed, is every historical view historical in the same way? Or is it possible that there are different kinds of relationships to the mathematics of the past? This paper will suggest that there are in fact a variety of such relationships. It will try to catalog some of these, without judgment as to whether they are necessarily correct or legitimate. It will also raise the question as to whether mathematics educators interested in the history mathematics have their own distinct relationship with the mathematics of the past or are aligned with one type or another

The Discipline of History and the “Modern Consensus in the Historiography of Mathematics”

Teachers and students of mathematics often view history of mathematics as just mathematics as they know it, but in another form. This view is based on a misunderstanding of the nature of history of mathematics and the kind of knowledge it attempts to acquire. Unfortunately, it can also lead to a deep sense of disappointment with the history of mathematics itself, and, ultimately, a misunderstanding of the historical nature of mathematics. This kind of misunderstanding and the disappointment following from it--both raised to the level of resentment--run through the paper A Critique of the Modern Consensus in the Historiography of Mathematics. My review of that paper, sent to me blind, became a response to it. In particular, this essay attempts to clarify the nature of the historical discipline and to show that author of the Critique ends up, in effect, wanting and not wanting history at the same time

Resummations in the Bloch-Nordsieck model

We studied different levels of resummations of the exactly solvable Bloch-Nordsieck model in order to be able to compare the approximations with an exact result. We studied one-loop perturbation theory, 2PI resummation and Schwinger-Dyson equations truncated in a way to maintain Ward-identities. At all levels we carefully performed renormalization. We found that although the 2PI resummation does not exhibit infrared sensitivity at the mass shell (the one-loop perturbation theory does), but it is still far from the exact solution. The method of truncated Schwinger-Dyson equations, however, is exact in this model, so it provides a new way of solving the Bloch-Nordsieck model. This method can also be generalized to other, more complicated theories.Comment: 12 pages, 3 figures, revtex

Quantum shutter approach to tunneling time scales with wave packets

The quantum shutter approach to tunneling time scales (G. Garc\'{\i }a-Calder\'{o}n and A. Rubio, Phys. Rev. A \textbf{55}, 3361 (1997)), which uses a cutoff plane wave as the initial condition, is extended in such a way that a certain type of wave packet can be used as the initial condition. An analytical expression for the time evolved wave function is derived. The time-domain resonance, the peaked structure of the probability density (as the function of time) at the exit of the barrier, originally found with the cutoff plane wave initial condition, is studied with the wave packet initial conditions. It is found that the time-domain resonance is not very sensitive to the width of the packet when the transmission process is in the tunneling regime.Comment: 6 page

Stellar Dynamics and the implications on the merger evolution in NGC6240

We report near-infrared integral field spectroscopy of the luminous merging galaxy NGC 6240. Stellar velocities show that the two K-band peaks separated by 1.6arcsec are the central parts of inclined, rotating disk galaxies with equal mass bulges. The dynamical masses of the nuclei are much larger than the stellar mass derived from the K-band light, implying that the progenitor galaxies were galaxies with massive bulges. The K-band light is dominated by red supergiants formed in the two nuclei in starbursts, triggered ~2x10^7 years ago, possibly by the most recent perigalactic approach. Strong feedback effects of a superwind and supernovae are responsible for a short duration burst (~5x10^6 years) which is already decaying. The two galaxies form a prograde-retrograde rotating system and from the stellar velocity field it seems that one of the two interacting galaxies is subject to a prograde encounter. Between the stellar nuclei is a prominent peak of molecular gas (H_2, CO). The stellar velocity dispersion peaks there indicating that the gas has formed a local, self-gravitating concentration decoupled from the stellar gravitational potential. NGC 6240 has previously been reported to fit the paradigm of an elliptical galaxy formed through the merger of two galaxies. This was based on the near-infrared light distribution which follows a r^1/4-law. Our data cast strong doubt on this conclusion: the system is by far not relaxed, rotation plays an important role, as does self-gravitating gas, and the near-infrared light is dominated by young stars.Comment: 34 pages, 11 figures, using AASTEX 5.0rc3.1, paper submitted to the Astrophysical Journal, revised versio

Similar Roles for Recovery Capital but not Stress in Women and Men Recovering from Gambling Disorder

Background: Understanding gender-related differences is important in recovery processes. Previous studies have investigated gender-related differences in factors associated with gambling disorder (GD), but none to date have considered both positive and negative resources related to recovery. Using a recovery capital (RC) framework that considers multiple resources available during recovery, this study examined gender-related similarities and differences in associations between positive resources (RC, spirituality) and negative experiences and states (stressful life events, depression, and anxiety) and GD symptom improvement. Method: One hundred and forty individuals with lifetime GD (101 men) were assessed using DSM-5 diagnostic criteria for GD (past-year and lifetime prior to past-year), the Brief Assessment of RC, the Intrinsic Spirituality Scale, the Stressful Life-events Scale, the Generalized Anxiety Disorder Scale, and the Patient Health Questionnaire 9 for depression. Multiple linear regression and Bayesian statistical analyses were conducted. Results: RC was positively and significantly associated with GD symptom improvement in women and men. Stressful life events were negatively associated with GD symptom improvement only in men. Conclusions: RC is an important positive resource for men and women recovering from GD and should be considered in treating both women and men. Understanding specific RC factors across gender groups and stressors, particularly in men, may aid in developing improved interventions for GD

Nonlocal spectral properties of disordered alloys

A general method is proposed for calculating a fully k-dependent, continuous, and causal spectral function A(k,E) within the recently introduced nonlocal version of the coherent-potential approximation (NLCPA). The method involves the combination of both periodic and anti-periodic solutions to the associated cluster problem and also leads to correct bulk quantities for small cluster sizes. We illustrate the method by investigating the Fermi surface of a two-dimensional alloy. Dramatically, we find a smeared electronic topological transition not predicted by the conventional CPA.Comment: 17 pages, 5 figures, Submitted to: J. Phys.: Condens. Matter Editorial receipt 25 May 200

Using Benchmarking Techniques In Academia: Building A Gaming Education Program

This paper discusses the use of benchmarking techniques in building a gaming education program. Four general categories of benchmarking techniques and their applicability to gaming education are presented. A template for building a gaming education program is explained, as well as the key success factors to consider when implementing benchmarking in academia. A summary of schools currently offering gaming courses, a list of gaming topics in various functional areas that can easily be integrated into existing courses, and a list of gaming-related resources are also provided