529 research outputs found

    Collection of Cryptocurrency Customer-Information: Tax Enforcement Mechanism or Invasion of Privacy?

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    After granting permission to the Internal Revenue Service to serve a digital exchange company a summons for user information, the Federal District Court for the Northern District of California created some uncertainty regarding the privacy of cryptocurrencies. The IRS views this information gathering as necessary for monitoring compliance with Notice 2014-21, which classifies cryptocurrencies as property for tax purposes. Cryptocurrency users, however, view the attempt for information as an infringement on their privacy rights and are seeking legal protection. This Issue Brief investigates the future tax implications of Notice 2014-21 and considers possible routes the cryptocurrency market can take to avoid the burden of capital gains taxes. Further, this Issue Brief attempts to uncover the validity of the privacy claims made against the customer information summons and will recommend alternative actions for the IRS to take regardless of whether it succeeds in obtaining the information

    Persistent organic pollutants in the Atlantic and southern oceans and oceanic atmosphere

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    Persistent organic pollutants (POPs) continue to cycle through the atmosphere and hydrosphere despite banned or severely restricted usages. Global scale analyses of POPs are challenging, but knowledge of the current distribution of these compounds is needed to understand the movement and long-term consequences of their global use. In the current study, air and seawater samples were collected Oct. 2007–Jan. 2008 aboard the Icebreaker Oden en route from Göteborg, Sweden to McMurdo Station, Antarctica. Both air and surface seawater samples consistently contained α-hexachlorocyclohexane (α-HCH), γ-HCH, hexachlorobenzene (HCB), α-Endosulfan, and polychlorinated biphenyls (PCBs). Sample concentrations for most POPs in air were higher in the northern hemisphere with the exception of HCB, which had high gas phase concentrations in the northern and southern latitudes and low concentrations near the equator. South Atlantic and Southern Ocean seawater had a high ratio of α-HCH to γ-HCH, indicating persisting levels from technical grade sources. The Atlantic and Southern Ocean continue to be net sinks for atmospheric α-, γ-HCH, and Endosulfan despite declining usage

    Allylic Amination and Carbon–carbon Double Bond Transposition Catalyzed by Cobalt(II) azodioxide Complexes

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    The unusual cobalt(II) diphenylazodioxide complex salts [Co(az)4](PF6)2 and [Co(bpy)(az)2](PF6)2 have been shown to catalyze the allylic amination/C–C double bond transposition reaction of 2-methyl-2-pentene with PhNHOH, with a turnover number of about 4. The mechanism is proposed to involve a nitroso-ene-like transfer of a PhNO moiety from the azodioxide ligand to the alkene, followed by reduction of the organic product to yield a cobalt(III) intermediate, which is itself reduced back to cobalt(II) by PhNHOH, regenerating PhNO. Hetero-Diels-Alder trapping experiments suggest that an “off-metal” mechanism, in which PhNO is released from the cobalt complexes and reacts with the alkenes, is operative, in contrast to an “on-metal” mechanism observed by Nicholas and coworkers for [Fe(az)3](FeCl4)2

    Multigene analyses resolve early diverging lineages in the Rhodymeniophycidae (Florideophyceae, Rhodophyta).

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    Multigene phylogenetic analyses were directed at resolving the earliest divergences in the red algal subclass Rhodymeniophycidae. The inclusion of key taxa (new to science and/or previously lacking molecular data), additional sequence data (SSU, LSU, EF2, rbcL, COI-5P), and phylogenetic analyses removing the most variable sites (site stripping) have provided resolution for the first time at these deep nodes. The earliest diverging lineage within the subclass was the enigmatic Catenellopsis oligarthra from New Zealand (Catenellopsidaceae), which is here placed in the Catenellopsidales ord. nov. In our analyses Atractophora hypnoides was not allied with the other included Bonnemaisoniales, but resolved as sister to the Peyssonneliales, and is here assigned to Atractophoraceae fam. nov. in the Atractophorales ord. nov. Inclusion of Acrothesaurum gemellifilum gen. et sp. nov. from Tasmania has greatly improved our understanding of the Acrosymphytales, to which we assign three families, the Acrosymphytaceae, Acrothesauraceae fam. nov. and Schimmelmanniaceae fam. nov. This article is protected by copyright. All rights reserved

    Systematic Renormalization in Hamiltonian Light-Front Field Theory: The Massive Generalization

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    Hamiltonian light-front field theory can be used to solve for hadron states in QCD. To this end, a method has been developed for systematic renormalization of Hamiltonian light-front field theories, with the hope of applying the method to QCD. It assumed massless particles, so its immediate application to QCD is limited to gluon states or states where quark masses can be neglected. This paper builds on the previous work by including particle masses non-perturbatively, which is necessary for a full treatment of QCD. We show that several subtle new issues are encountered when including masses non-perturbatively. The method with masses is algebraically and conceptually more difficult; however, we focus on how the methods differ. We demonstrate the method using massive phi^3 theory in 5+1 dimensions, which has important similarities to QCD.Comment: 7 pages, 2 figures. Corrected error in Eq. (11), v3: Added extra disclaimer after Eq. (2), and some clarification at end of Sec. 3.3. Final published versio

    Pesticide Use in South Africa: One of the Largest Importers of Pesticides in Africa

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    South Africa is a diverse country, with a diverse environment that is home to more than 49 000 000 people. Pesticide usage is very often necessary to maintain both agricultural productivity as well as human health. The climatic conditions range from semi-tropic to semi-arid regions. Although the majority of the country has summer rainfall, the south western coastal region is predominantly a winter rainfall area. These variations in climate allows for a wide variety of crops, from tropical fruit to maize and tree plantations. Each individual crop is susceptible to a unique host of pests that in-turn require a unique mixture of pesticides to ensure the best resulting turnover. Currently, South Africa has more than 500 registered pesticides (Pesticide Action Network (PAN), 2010) and is one of the four largest importers of pesticides in sub-Saharan Africa (Osbanjo et al., 2002). In 2006 the import of insecticides, fungicides and herbicides that were packaged for retail totalled $ 170 056 000 the main import partners being Australia, China, Germany and the United States of America (USA) (International Trade Centre, 2011). These pesticides are used in almost every facet of our everyday lives; ensuring the quantity and quality of food we eat to managing the number of rodents and insects in our homes. Although it is evident that there is a vast amount of pesticides present in the South African environment, there is very limited data on the production of pesticides. The last published data indicates that in 2002 around 10 000 kℓ of liquid insecticides was produced exclusively for crop protection of which 43% consisted of organophosphates. During the same year 2 800-tonnes of solid insecticides were produced (Statistics South Africa, 2003). Although the usefulness of pesticides cannot be denied, the negative environmental and human health effects cannot be ignored. In South Africa, a number of environmental and anthropogenic factors have to be considered before the impact of large-scale pesticide use can be assessed. South Africa is a water poor country, with water resources being utilised to their maximum capacity. As discussed by Dabrowski et al. (2009), the trade-off between the economic benefits of exporting agricultural products has to be measured against the loss of water, not only through crop irrigation but also through water quality degradation. The article highlighted this aspect through the calculation of virtual water volumes. These calculated volumes indicated that to ensure sufficient dilution of all agrochemicals, to an acceptable water quality level (used in a typical farming situation applying current-use pesticides), was greater than the amount of water needed for irrigation. The seriousness of these scenarios is highlighted in literature where a diverse array of agricultural chemicals has been measured during run-off events, by once-off sampling and by water monitoring during the growing seasons. Detectable levels of atrazine, terbuthylazine, simazine, acetochlor (Du Preez et al., 2005), DDT and its metabolites, endosulfan, hexachlorocyclohexane (HCH), heptachlor, aldrin, dieldrin, endrin, chlordane (Fatoki et al., 2003), azinophos-methyl, chloropyriphos (Schultz et al., 2001; Dabrowski et al., 2002) prothiofos (Schultz, 2001), malathion, zendoxsulfan (Thiere &  Schultz, 2004), cypermethrin and fenvalerate (Bollmohr et al., 2007), to name a few, have all been measured in South African waters. Pesticides in the aquatic environment have the potential to affect all end-users, including both humans and wildlife. South Africa has the distinction of being one of the countries with the most species richness in the world. To date more than 900 bird species as well as over 200 mammals, call South Africa home. Of these mammals, seven species are endangered and 30 are vulnerable according to the 2004 IUCN red data list (IUCN, 2010). These endangered species include bats, moles, shrews and mice that are often insectivorous, thus increasing their risk of unintentional exposure to pesticides. Within avian populations, 11 species are listed as critically endangered and 43 species as vulnerable. The sensitivity of avian species to pollutants has been widely reported. With this unique diversity of species, South Africans have a responsibility towards maintaining the viability of ecosystems and natural habitats to ensure the continued existence of these creatures. This objective is not only morally relevant but also economically relevant especially in a country where tourism creates over 400 000 jobs and contributes approximately 8% to the GDP. Few studies have reported the levels of insecticides in wildlife species. However, pesticides have been detected in wild bird species (Van Wyk et al., 2001; Bouwman et al., 2008), as well as in indigenous fish species (Barnhoorn et al., 2009), indicating pesticide contamination within various habitats. This is of particular concern due to the health risks associated with many pesticides

    THE GENUS HYPOGLOSSUM KĂśTZING (DELESSERIACEAE, RHODOPHYTA) IN THE TROPICAL WESTERN ATLANTIC, INCLUDING H. ANOMALUM SP. NOV. 1

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    Observations are made on the occurrence and distribution of the red algal genus Hypoglossum KĂśtzing (Delesseriaceae, Ceramiales) in the tropical western Atlantic. In addition to the type of the genus, H. hypoglossoides (Stackh.) Coll. & Herv., three other species are reported: H. anomalum sp. nov., H. involvens (Harv.) J. Ag., and H. tenuifolium (Harv.) J. Ag. A key is presented to distinguish these four species. The newly described species, H. anomalum, is like other species in the genus in that its branches arise endogenously from the primary axial row but it is unique in that the branches emerge from the parent blade at some point between the midline and the margin of the blade. The new species is reported from Puerto Rico and Florida.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/65648/1/j.1529-8817.1986.tb04162.x.pd

    Glueballs in a Hamiltonian Light-Front Approach to Pure-Glue QCD

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    We calculate a renormalized Hamiltonian for pure-glue QCD and diagonalize it. The renormalization procedure is designed to produce a Hamiltonian that will yield physical states that rapidly converge in an expansion in free-particle Fock-space sectors. To make this possible, we use light-front field theory to isolate vacuum effects, and we place a smooth cutoff on the Hamiltonian to force its free-state matrix elements to quickly decrease as the difference of the free masses of the states increases. The cutoff violates a number of physical principles of light-front pure-glue QCD, including Lorentz covariance and gauge covariance. This means that the operators in the Hamiltonian are not required to respect these physical principles. However, by requiring the Hamiltonian to produce cutoff-independent physical quantities and by requiring it to respect the unviolated physical principles of pure-glue QCD, we are able to derive recursion relations that define the Hamiltonian to all orders in perturbation theory in terms of the running coupling. We approximate all physical states as two-gluon states, and use our recursion relations to calculate to second order the part of the Hamiltonian that is required to compute the spectrum. We diagonalize the Hamiltonian using basis-function expansions for the gluons' color, spin, and momentum degrees of freedom. We examine the sensitivity of our results to the cutoff and use them to analyze the nonperturbative scale dependence of the coupling. We investigate the effect of the dynamical rotational symmetry of light-front field theory on the rotational degeneracies of the spectrum and compare the spectrum to recent lattice results. Finally, we examine our wave functions and analyze the various sources of error in our calculation.Comment: 75 pages, 17 figures, 1 tabl
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