Federal Tax Law of Hospitals: Basic Principles and Current Developments, The

Federal tax laws with respect to nonprofit organizations are evolving rapidly, indeed daily, and no set of institutions are being more dramatically affected by this ongoing surge of developing law than the nation\u27s hospitals and other health care organizations. This article provides a summary of the general tax law framework as it relates to tax-exempt health care entities. Following that analysis, the authors provide an issue-by-issue explanation of the current developments in this field of tax law. The tax issues discussed in both the general summary and the current developments portions of the article include those involving application of unrelated income, private foundations and reorganizations, as well as those pertaining to the participation of hospitals in general partnerships and joint ventures

A compilation of observation[s] from moored current meters, thermographs, and wind instrument. Vol. 4. Peru continental shelf March-April 1969

A summary of moored instrument measurements over the continental shelf of Peru is presented. Measurements of variables were made in an upwelling zone between Pisco and San Juan, from 28 March to 9 April, 1969. Time series of temperature and horizontal current and wind velocities were obtained at several depths and locations by an array of moored, recording instruments. Supplementary hydrographic and drogue measurements were also made

The properties of (sub)millimetre-selected galaxies as revealed by CANDELS HST WFC3/IR imaging in GOODS-South

We have exploited the HST CANDELS WFC3/IR imaging to study the properties of (sub-)mm galaxies in GOODS-South. After using the deep radio and Spitzer imaging to identify galaxy counterparts for the (sub-)mm sources, we have used the new CANDELS data in two ways. First, we have derived improved photometric redshifts and stellar masses, confirming that the (sub-)mm galaxies are massive (=2.2x10^11 M_solar) galaxies at z=1-3. Second, we have exploited the depth and resolution of the WFC3/IR imaging to determine the sizes and morphologies of the galaxies at rest-frame optical wavelengths, fitting two-dimensional axi-symmetric Sersic models. Crucially, the WFC3/IR H-band imaging enables modelling of the mass-dominant galaxy, rather than the blue high-surface brightness features which often dominate optical (rest-frame UV) images of (sub-)mm galaxies, and can confuse visual morphological classification. As a result of this analysis we find that >95% of the rest-frame optical light in almost all of the (sub-)mm galaxies is well-described by either a single exponential disk, or a multiple-component system in which the dominant constituent is disk-like. We demonstrate that this conclusion is consistent with the results of high-quality ground-based K-band imaging, and explain why. The massive disk galaxies which host luminous (sub-)mm emission are reasonably extended (r_e=4 kpc), consistent with the sizes of other massive star-forming disks at z~2. In many cases we find evidence of blue clumps within the sources, with the mass-dominant disk becoming more significant at longer wavelengths. Finally, only a minority of the sources show evidence for a major galaxy-galaxy interaction. Taken together, these results support the view that most (sub-)mm galaxies at z~2 are simply the most extreme examples of normal star-forming galaxies at that era.Comment: 30 pages, 9 figure

Propulsion Technology Assessment: Science and Enabling Technologies to Explore the Interstellar Medium

The Advanced Concepts Office at NASAs George C. Marshall Space Flight Center conducted a study to assess what low-thrust advanced propulsion system candidates, existing and near term, could deliver a small, Voyager-like satellite to our solar systems heliopause, approximately 100 AU from the sun, within 10 years. The advanced propulsion system trade study consisted of three candidates, including a Magnetically Shielded Miniature Hall thruster, a solar sail and an electric sail. A second analysis was conducted to determine which solid rocket motor kick stage(s) would be required to provide additional thrust at various points in the trajectory, assuming a characteristic energy capability provided by a Space Launch System Block 1B vehicle architecture carrying an 8.4 meter payload fairing. Two trajectory profiles were considered, including an escape trajectory using a Jupiter gravity assist and an escape trajectory first performing a Jupiter gravity assist followed by an Oberth maneuver around the sun and an optional Saturn gravity assist. Results indicated that if the Technology Readiness Level of an electric sail could be increased in time, this technology could not only enable a satellite to reach 100 AU in 10 years but it could potentially do so in even less time

The Hubble Space Telescope Wide Field Camera 3 Early Release Science data: Panchromatic Faint Object Counts for 0.2-2 microns wavelength

We describe the Hubble Space Telescope (HST) Wide Field Camera 3 (WFC3) Early Release Science (ERS) observations in the Great Observatories Origins Deep Survey (GOODS) South field. The new WFC3 ERS data provide calibrated, drizzled mosaics in the UV filters F225W, F275W, and F336W, as well as in the near-IR filters F098M (Ys), F125W (J), and F160W (H) with 1-2 HST orbits per filter. Together with the existing HST Advanced Camera for Surveys (ACS) GOODS-South mosaics in the BViz filters, these panchromatic 10-band ERS data cover 40-50 square arcmin at 0.2-1.7 {\mu}m in wavelength at 0.07-0.15" FWHM resolution and 0.090" Multidrizzled pixels to depths of AB\simeq 26.0-27.0 mag (5-{\sigma}) for point sources, and AB\simeq 25.5-26.5 mag for compact galaxies. In this paper, we describe: a) the scientific rationale, and the data taking plus reduction procedures of the panchromatic 10-band ERS mosaics; b) the procedure of generating object catalogs across the 10 different ERS filters, and the specific star-galaxy separation techniques used; and c) the reliability and completeness of the object catalogs from the WFC3 ERS mosaics. The excellent 0.07-0.15" FWHM resolution of HST/WFC3 and ACS makes star- galaxy separation straightforward over a factor of 10 in wavelength to AB\simeq 25-26 mag from the UV to the near-IR, respectively.Comment: 51 pages, 71 figures Accepted to ApJS 2011.01.2

Football Banning Orders: The Highly Effective Cornerstone of a Preventative Strategy?

The chapter examines the development, use and effectiveness of football banning orders in the UK, comparing their use in England to address issues of football 'hooliganism' with their distinct evolution in Scotland to address concerns around sectarian disorder