Within the Pillars of Hercules

The Kiona’s hull sliced neatly through the batting waves, her sails pulling forward with the ceaseless breath of the northwestern winds. The boards of the ship hummed beneath Carrice Leon’s feet, interlaced with the rhythmic beating of 170 oars against serene waters. In the distance, white spires were beginning to peak just above the starboard horizon, a shimmering beacon in the endless blue. They were making good time, despite the previous day’s storm. Carrice looked up to find the sun high in the sky. “Starboard side, in-oars!” Her voice boomed across the length of the deck, ringing clear over the wind and waves below. The crew manning the right side of the deck clattered their oars into oarlocks as the port side continued to row in perfect synchrony. Carrice nodded to herself as the soft wood of the helm’s wheel glided smoothly against her hands, nudging the Kiona further starboard. “Oars in,” she commanded; more clattering of oars onto the deck ensued. The ship was running with the wind. Why not show off a little and sail in. [excerpt

The application of Riegels' rule and time-like damping to transonic flow calculations

Finite difference relaxation solutions of the nonlinear small perturbation equations have proven reliable and successful in determining the transonic flowfields about thin airfoils. However, application of the small perturbation approach to thick airfoils usually results in an accuracy less than desirable. The incorporation of Riegels' Rule and time-like damping into the small perturbation approach and their application to thick and thin airfoils in transonic flow are discussed. Studies for thick and thin airfoils are presented. It is concluded that Riegels' Rule and damping should both be included in small perturbation transonic flow calculations

A Tax Deduction for Direct Charitable Transfers: The Case Against Davis v. United States, 861 F.2d 558 (9th Cir. 1988)

Monetary transfers to charitable service providers may be deductible either as charitable contributions or as unreimbursed expenses. Whether a charity must possess the transfer to establish the charity control necessary to effect a charitable deduction is an unresolved issue. Using direct transfers to Mormon missionaries in Davis v. United States as an example, this Note concludes that direct transfers to service providers should be deductible and proposes a test for determining when charity control is sufficient without possession