Using the False Claims Act to Remedy Tax-Expenditure Fraud

The federal False Claims Act (FCA) may be a tool for combating fraudulent claims regarding tax expenditures. The FCA has been used to protect the public fisc by imposing liability upon anyone who makes a false or fraudulent claim relating to an expenditure of federal funds. A substantial share of government spending is implemented through tax credits and deductions granted to individuals and entities for taking particular actions promoted by the tax code—so-called “tax expenditures.” Funds subsidized by such tax expenditures can themselves be the objects of fraud. For example, a taxpayer could be defrauded of retirement funds that the government has indirectly subsidized through tax deductions granted to the defrauded taxpayer. This Article explores how the FCA might be invoked to combat fraud that targets the recipients of tax expenditures, as well as doctrinal counterarguments to such an application. We touch on the potential breadth of the FCA’s reach insofar as it encompasses such claims, as well as the prospect of using other whistleblower mechanisms to achieve similar results

Resolution of a paradox: Hummingbird flight at high elevation does not come without a cost

Flight at high elevation is energetically demanding because of parallel reductions in air density and oxygen availability. The hovering flight of hummingbirds is one of the most energetically expensive forms of animal locomotion, but hummingbirds are nonetheless abundant at high elevations throughout the Americas. Two mechanisms enhance aerodynamic performance in high-elevation hummingbirds: increase in wing size and wing stroke amplitude during hovering. How do these changes in morphology, kinematics, and physical properties of air combine to influence the aerodynamic power requirements of flight across elevations? Here, we present data on the flight performance of 43 Andean hummingbird species as well as a 76-taxon multilocus molecular phylogeny that served as the historical framework for comparative analyses. Along a 4,000-m elevational transect, hummingbird body mass increased systematically, placing further aerodynamic demands on high-elevation taxa. However, we found that the minimum power requirements for hovering flight remain constant with respect to elevation because hummingbirds compensate sufficiently through increases in wing size and stroke amplitude. Thus, high-elevation hummingbirds are not limited in their capacity for hovering flight despite the challenges imposed by hypobaric environments. Other flight modes including vertical ascent and fast forward flight are more mechanically and energetically demanding, and we accordingly also tested for the maximum power available to hummingbirds by using a load-lifting assay. In contrast to hovering, excess power availability decreased substantially across elevations, thereby reducing the biomechanical potential for more complex flight such as competitive and escape maneuvers

The Madhyamaka Speaks to the West: A philosophical analysis of śūnyatā as a universal truth

Through a philosophical analysis of realist interpretations of Madhyamaka Buddhism, I will argue that the Madhyamaka is not well represented when it is represented as nihilism, absolutism or as some non-metaphysical alternative. Indeed, I will argue that the Madhyamaka is misrepresented when it is represented as anything; its radical context sensitivity entails that it cannot be autonomously volunteered. The Madhyamaka analysis disrupts the ontic and epistemic presuppositions that consider inherent existence and absolute truth to be possible and necessary, and so the ultimate truth, śūnyatā, is not an absolute truth or ultimate reality. However, I will argue that śūnyatā does qualify as a universal truth and should be understood as a context-insensitive, non-propositional truth in a non-dual dependent relationship with the multitudinous context-sensitive, propositional truths. This analysis will prove helpful in an investigation of those tensions, discernible within Buddhist modernism and the discourse of scientific Buddhism, that arise when Buddhist apologists claim a timeless modernity and a non-hostility with respect to contemporary worldviews. I will argue that apologists can resolve these tensions and satisfy their intuitions of timelessness, but only if they are willing to foreground the crucial distinction between their Buddhist worldview (their context-sensitive propositional truths) and their Madhyamaka attitude towards that worldview (the context-insensitive truth of śūnyatā). I will go on to generalise this result, showing that this Madhyamaka analysis opens up the possibility for frictionless co-operation between any and all worldviews, and that we therefore have a philosophical basis for a workable and sensitive theory of worldview pluralism. I will find it necessary to defend this position by demonstrating that, despite its context-insensitivity, the ultimate truth’s non-dual relationship with conventional truth mitigates against moral and epistemic relativism. I will further substantiate my claim as to the universal truth of śūnyatā by showing that, in Karan Barad’s ‘agential realism’, we find a revealing example of śūnyatā being articulated from within a non-Buddhist context. Thus, I hope to demonstrate some of the good effects of the Madhyamaka message, and show that this message can only be communicated clearly when it is distinguished from the discourses of Buddhism. In this manner, not by giving it a voice but through finding its voiceless authority, I hope to enable the Madhyamaka speak to the West

Long-Term Preservation of NASA Heliophysics Data and Access: Where We Were and Where We're Going

The importance of ensuring preservation and useful access to the unique science potential of past, present and future NASA solar and space physics (i.e. heliophysics) data has been recognized since the inception of NASA but remains challenging. In this talk, I will briefly review the history of this topic and and then discuss the present NASA model for heliophysics science data management, including key current resources for finding and using data projects like the Space Physics Data Facility. I will highlight expected future directions, building on working elements of the present program and exploiting new technology, to further improve the data environment, address existing issues and anticipate emerging challenges

The NASA Heliophysics Active Final Archive at the Space Physics Data Facility

The 2009 NASA Heliophysics Science Data Management Policy re-defined and extended the responsibilities of the Space Physics Data Facility (SPDF) project. Building on SPDF's established capabilities, the new policy assigned the role of active "Final Archive" for non-solar NASA Heliophysics data to SPDF. The policy also recognized and formalized the responsibilities of SPDF as a source for critical infrastructure services such as VSPO to the overall Heliophysics Data Environment (HpDE) and as a Center of Excellence for existing SPDF science-enabling services and software including CDAWeb, SSCWeb/4D Orbit Viewer, OMNIweb and CDF. We will focus this talk to the principles, strategies and planned SPDF architecture to effectively and efficiently perform these roles, with special emphasis on how SPDF will ensure the long-term preservation and ongoing online community access to all the data entrusted to SPDF. We will layout our archival philosophy and what we are advocating in our work with NASA missions both current and future, with potential providers of NASA and NASA-relevant archival data, and to make the data and metadata held by SPDF accessible to other systems and services within the overall HpOE. We will also briefly review our current services, their metrics and our current plans and priorities for their evolution

The Quantitve Measurement of Amalgamation

Mercury has been known since ancient times. In fact, one mine, the Almaden in Spain, has been worked continuously since Roman times. It has been used during all this time for the recovery of free gold from gold concentrates, and from black sand and galena in concentrates from placer work

A Proposal to Strengthen Juvenile Miranda Rights: Requiring Parental Presence in Custodial Interrogations

On October 31, 1997, eleven-year-old Nathaniel Abraham was at school and enjoying Halloween with his grade school classmates. The festivities ended, however, when members of the Pontiac, Michigan police department entered the classroom and arrested Nathaniel for first degree murder. Two days before, on October 29, eighteen- year-old Ronnie Lee Greene was walking out of a convenience store in Pontiac when a .22 caliber bullet struck him in the head and killed him.\u27 Police suspected Nathaniel who, at the time of his arrest, had over twenty encounters with law enforcement. Once in custody, Nathaniel eventually confessed to shooting Greene and signed a form waiving both his right to remain silent and his right to have his attorney present during questioning.3 Prior to trial, however, Family Court Judge Eugene Arthur Moore barred the confession as inadmissible at trial, finding that Nathanial was unable to understand the Miranda rights as they were read to him. The court relied on psychological evaluations that placed twelve-year-old Nathaniel\u27s mental and emotional level at that of a six or an eight year old.\u27 On April 1, 1998, the Michigan Court of Appeals reversed, finding that the confession was in fact admissible in court.\u27 After the appellate court\u27s decision, Nathaniel\u27s trial proceeded and received heavy coverage not only in Michigan but nationally as well. During the trial, news cameras followed the 4\u279 , sixty-five pound boy in and out of Michigan courtrooms.! In the fall of 1999, a jury convicted Nathaniel Abraham of first degree murder, making him one of the youngest people convicted of murder in the history of the United States.\u27 Amid the publicity stemming from the murder trial, jurists, attorneys and commentators have begun to re-examine the juvenile criminal law system and the constitutional rights afforded juveniles in that system