7,505 research outputs found
The Negligent Commercial Transaction Tort: Imposing Common Law Liability on Merchants for Sales and Leases to “Defective” Customers
Redeveloping The Department of Defense\u27s Inventory of Contaminated Government-Owned Contractor-Operated Facilities
Diversity and profitability : evidence and future research directions / 1433
Includes bibliographical references (p. 23-24)
Helen J. Knowles and Steven B. Lichtman, eds., Judging Free Speech: First Amendment Jurisprudence of US Supreme Court Justices
Helen J. Knowles and Steven B. Lichtman, eds., Judging Free Speech: First Amendment Jurisprudence of US Supreme Court Justices
Local Control of the Bureaucracy: Federal Appeals Courts, Ideology, and the Internal Revenue Service
Recent studies show that the IRS is subject to some political control in shifting its policy between competing ideological or partisan concerns. We extend these studies to examine regional court influence over IRS audit policy within the separation of powers (“SOP”) framework. Examining cross-sectional time series data from 1960 until 1988, we found that the IRS shifts the number of audits it conducts of businesses versus individuals in response to the prevailing median ideology of the federal courts of appeals, and in response to the prevailing ideological framework of the President and Congress. As the median federal court of appeals judge in a circuit becomes more liberal, the IRS conducts more audits of businesses located in that region. As the median federal court of appeals judge in a circuit becomes more conservative, the IRS conducts more audits of individuals living in that region. Courts, therefore, provide an additional measure of control over bureaucratic behavior. The different ideologies of the various courts of appeals provide an explanation for regional variation in IRS policy
Three Super-Earths Orbiting HD 7924
We report the discovery of two super-Earth mass planets orbiting the nearby
K0.5 dwarf HD 7924 which was previously known to host one small planet. The new
companions have masses of 7.9 and 6.4 M, and orbital periods of 15.3
and 24.5 days. We perform a joint analysis of high-precision radial velocity
data from Keck/HIRES and the new Automated Planet Finder Telescope (APF) to
robustly detect three total planets in the system. We refine the ephemeris of
the previously known planet using five years of new Keck data and high-cadence
observations over the last 1.3 years with the APF. With this new ephemeris, we
show that a previous transit search for the inner-most planet would have
covered 70% of the predicted ingress or egress times. Photometric data
collected over the last eight years using the Automated Photometric Telescope
shows no evidence for transits of any of the planets, which would be detectable
if the planets transit and their compositions are hydrogen-dominated. We detect
a long-period signal that we interpret as the stellar magnetic activity cycle
since it is strongly correlated with the Ca II H and K activity index. We also
detect two additional short-period signals that we attribute to
rotationally-modulated starspots and a one month alias. The high-cadence APF
data help to distinguish between the true orbital periods and aliases caused by
the window function of the Keck data. The planets orbiting HD 7924 are a local
example of the compact, multi-planet systems that the Kepler Mission found in
great abundance.Comment: Accepted to ApJ on 4/7/201
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