1,237 research outputs found

    Why Regulate Tax Return Preparers?

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    This article considers existing Internal Revenue Code of 1954 provisions which restrict or regulate preparers, and professional ethics which govern the actions of attorneys and CPAs. Then, analyses of the recent proposals made by the commercial return preparation industry, the Service, and the American Institute of Certified Public Accountants are made. Finally, the article considers the American Bar Association\u27s position on these different proposals. I. Introduction II. Code Provisions Affecting Preparers III. Other Restraints on Professionals IV. Nonprofessional Preparer V. Recent Proposals … A. Commercial Return Preparers’ Proposals … B. Service’s Proposals … C. AICPA’s Proposals VI. Conclusio

    Why Regulate Tax Return Preparers?

    Get PDF
    This article considers existing Internal Revenue Code of 1954 provisions which restrict or regulate preparers, and professional ethics which govern the actions of attorneys and CPAs. Then, analyses of the recent proposals made by the commercial return preparation industry, the Service, and the American Institute of Certified Public Accountants are made. Finally, the article considers the American Bar Association\u27s position on these different proposals. I. Introduction II. Code Provisions Affecting Preparers III. Other Restraints on Professionals IV. Nonprofessional Preparer V. Recent Proposals … A. Commercial Return Preparers’ Proposals … B. Service’s Proposals … C. AICPA’s Proposals VI. Conclusio

    Nonclassical paths in the recurrence spectrum of diamagnetic atoms

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    Using time-independent scattering matrices, we study how the effects of nonclassical paths on the recurrence spectra of diamagnetic atoms can be extracted from purely quantal calculations. This study reveals an intimate relationship between two types of nonclassical paths: exotic ghost orbits and diffractive orbits. This relationship proves to be a previously unrecognized reason for the success of semiclassical theories, like closed-orbit theory, and permits a comprehensive reformulation of the semiclassical theory that elucidates its convergence properties.Comment: 5 pages, 4 figure

    Weak positive cloud-to-ground flashes in Northeastern Colorado

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    The frequency distributions of the peak magnetic field associated with the first detected return stroke of positive and negative cloud-to-ground (CG) flashes were studied using lightning data from northeastern Colorado. These data were obtained during 1985 with a medium-to-high gain network of three direction finders (DF's). The median signal strength of positive flashes was almost two times that of the negatives for flashes within 300 km of the DF's, which have an inherent detection-threshold bias that tends to discriminate against weak signals. This bias increases with range, and affects the detection of positive and negative flashes in different ways, because of the differing character of their distributions. Positive flashes appear to have a large percentage of signals clustered around very weak values that are lost to the medium-to-high gain Colorado Detection System very quickly with increasing range. The resulting median for positive signals could thus appear to be much larger than the median for negative signals, which are more clustered around intermediate values. When only flashes very close to the DF's are considered, however, the two distributions have almost identical medians. The large percentage of weak positive signals detected close to the DF's has not been explored previously. They have been suggested to come from intracloud discharges and thus are improperly classified as CG flashes. Evidence in hand, points to their being real positive, albeit weak CG flashes. Whether or not they are real positive ground flashes, it is important to be aware of their presence in data from magnetic DF networks

    Assessing Invasive Alien Species Across Multiple Spatial Scales: Working Globally and Locally

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    Quantitative investigations on invasive alien species (IAS) across multiple spatial scales are needed because biological invasions often encompass enormous expanses in both donor and invaded ranges and because the immigrants may be carried great distances between these ranges. Although invasion biology is rich in anecdotes, translation of this information into generalizations remains limited by technical shortcomings in data acquisition, inconsistent data assembly, and the continuing search for meaningful indices of the impact of IAS. Much better justification of and greater opportunities to combat IAS could be achieved by distilling all information for IAS into spatially explicit case histories and synthetic predictions on the epidemiology and consequences of biological invasions for public review, discussion, and action. Las investigaciones cuantitativas sobre las especies exóticas invasoras (EEI) a través de numerosas escalas espaciales son necesarias porque las invasiones biológicas abarcan a menudo enormes extensiones, tanto en las áreas de distribución originales como en las áreas invadidas, y porque estos inmigrantes pueden ser transportados a través de grandes distancias entre estas áreas. Aunque la biología de las invasiones es rica en anécdotas, la conversión de esta información en generalizaciones todavía está limitada por deficiencias técnicas en la adquisición de los datos, inconsistencias en el ensamblaje de los datos, y la búsqueda continua de índices significativos del impacto de las EEI. Se podría alcanzar una mejor justificación y mejores oportunidades de combatir a las EEI destilando toda la información de las EEI en estudios de caso espacialmente explícitos y predicciones sintéticas sobre la epidemiología y las consecuencias de las invasiones biológicas para la revisión pública, la discusión y la acción

    Saving camels from straws: how propagule pressure-based prevention policies can reduce the risk of biological invasion

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    Nonnative species that harm or have the potential to cause harm to the environment, economy, or human health are known as invasive species. Propagule pressure may be the most important factor in establishment success of nonnative species of various taxa in a variety of ecosystems worldwide, and strong evidence is emerging that propagule pressure determines both the scale of invasion extent and impact. In a limited way, the US government is applying a “propagule pressure approach” in a variety of prevention policy contexts aimed at minimizing the impact of harmful organisms. However, there are also readily apparent opportunities for enacting propagule pressure-based measures to fill current gaps in invasive species prevention and control at national, state, and local levels. An explicit focus on propagule pressure-based policies could substantially increase the effectiveness of US efforts to prevent the introduction of invasive species through by intentional and unintentional introductions

    The TeleTAnDem intervention - Study protocol for a psychotherapeutic intervention for family caregivers of people with dementia

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    Soellner R, Reder M, Machmer A, Holle R, Wilz G. The TeleTAnDem intervention - Study protocol for a psychotherapeutic intervention for family caregivers of people with dementia. BMC Nursing. 2015;14(11): 11

    Kinetika Adsorpsi Gas Benzena Pada Karbon Aktif Tempurung Kelapa

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    Telah diteliti kinetika adsorpsi gas benzena pada karbon aktif tempurung kelapa yang diaktivasi dengan NaCl dengan tujuan menentukan model kinetika yang dapat diaplikasikan untuk adsorpsi gas benzena pada karbon aktif tempurung kelapa. Data adsorpsi dianalisis dengan menggunakan empat model persamaan laju adsorpsi yaitu (1) persamaan laju order pertama pseudo Lagergren, (2) persamaan laju order kedua pseudo Ho, (3) persamaan Elovich, dan (4) persamaan Ritchie. Hasil kajian menunjukkan bahwa model kinetika dengan persamaan laju order ke-2 pseudo Ho adalah yang paling sesuai diaplikasikan untuk adsorpsi gas benzena pada karbon aktif tempurung kelapa. Dari model kinetika order ke-2 pseudo Ho diperoleh konstanta adsorpsi benzena sebesar 1,63x10-4 g mg-1 min-1. Nilai energi adsorpsi menunjukkan bahwa benzena teradsorpsi secara fisik pada adsorben.Kinetics of gaseous benzene adsorption on coconut shell NaCl-activated carbon had been studied. The research was aimed to determine the appropriate kinetic model applied to gaseous benzene adsorption on the adsorbent. Adsorption data was analyzed using four kinetic models of adsorption rate equation, which were (1) Lagergren's pseudo first order rate equation, (2) Ho's pseudo second order rate equation, (3) Elovich‘s equation, and (4) Ritchie's equation. The results showed that the Ho's pseudo second order rate equation was best applied to gaseous benzene adsorption on coconut shell activated carbon. The second order rate constant for benzene adsorption was 1.63x10-4 g mg-1 min-1. The value of adsorption energy showed that benzene was physically adsorbed on the adsorbent

    Reference values of impulse oscillometric lung function indices in adults of advanced age.

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    Impulse oscillometry (IOS) is a non-demanding lung function test. Its diagnostic use may be particularly useful in patients of advanced age with physical or mental limitations unable to perform spirometry. Only few reference equations are available for Caucasians, none of them covering the old age. Here, we provide reference equations up to advanced age and compare them with currently available equations. IOS was performed in a population-based sample of 1990 subjects, aged 45-91 years, from KORA cohorts (Augsburg, Germany). From those, 397 never-smoking, lung healthy subjects with normal spirometry were identified and sex-specific quantile regression models with age, height and body weight as predictors for respiratory system impedance, resistance, reactance, and other parameters of IOS applied. Women (n = 243) showed higher resistance values than men (n = 154), while reactance at low frequencies (up to 20 Hz) was lower (p<0.05). A significant age dependency was observed for the difference between resistance values at 5 Hz and 20 Hz (R5-R20), the integrated area of low-frequency reactance (AX), and resonant frequency (Fres) in both sexes whereas reactance at 5 Hz (X5) was age dependent only in females. In the healthy subjects (n = 397), mean differences between observed values and predictions for resistance (5 Hz and 20 Hz) and reactance (5 Hz) ranged between -1% and 5% when using the present model. In contrast, differences based on the currently applied equations (Vogel & Smidt 1994) ranged between -34% and 76%. Regarding our equations the indices were beyond the limits of normal in 8.1% to 18.6% of the entire KORA cohort (n = 1990), and in 0.7% to 9.4% with the currently applied equations. Our study provides up-to-date reference equations for IOS in Caucasians aged 45 to 85 years. We suggest the use of the present equations particularly in advanced age in order to detect airway dysfunction
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