U.K. Charity Law: Is it Creating a True Democracy of Giving?

In November 1999, the British government announced important legislative reforms affecting the various methods of providing charitable contributions. The government expressed its desire to create a democracy of giving by expanding tax relief for charitable donations. These changes took effect in April 2000. This note argues that the recent legislation reforms, while a step in the right direction, do not create a true democracy of giving. In arriving at this conclusion, the note will outline the evolution of British tax law related to individual charitable donations. The note will also explore the problems experienced by the charitable sector that prompted legislative reform, and will provide an overview of recent reforms in this area. An overview of the recent reforms will be provided. Finally, the note suggests that adopting U.S.-style tax relief for charitable donations would better achieve the British government\u27s goal of creating a true democracy of giving

Forward acoustic performance of a model turbofan designed for a high specific flow (QF-14)

Forward noise and overall aerodynamic performance are presented for a high-tip-speed fan having an exceptionally high average axial Mach number at the rotor inlet. This high Mach number is intended to attenuate forward noise at both the design-speed takeoff point, and at the unconventional low-pressure-ratio, design-speed approach point. As speed was increased near design, all forward noise components were reduced, and rear noise in the discharge duct was increased, indicating that the high Mach number flow at the rotor face is attenuating forward noise at takeoff. The fan at takeoff is some 5.5 to 11 dB quieter than several reference fans. Data at the point closest to approach indicated tentatively that the design-speed approach mode was 3 dB quieter than the conventional mode

On the General Analytical Solution of the Kinematic Cosserat Equations

Based on a Lie symmetry analysis, we construct a closed form solution to the kinematic part of the (partial differential) Cosserat equations describing the mechanical behavior of elastic rods. The solution depends on two arbitrary analytical vector functions and is analytical everywhere except a certain domain of the independent variables in which one of the arbitrary vector functions satisfies a simple explicitly given algebraic relation. As our main theoretical result, in addition to the construction of the solution, we proof its generality. Based on this observation, a hybrid semi-analytical solver for highly viscous two-way coupled fluid-rod problems is developed which allows for the interactive high-fidelity simulations of flagellated microswimmers as a result of a substantial reduction of the numerical stiffness.Comment: 14 pages, 3 figure

Solwind observations of coronal mass ejections during 1979-1985

Coronal observations have been processed for parts of each year during the interval 1979-1985. Around sunspot maximum, coronal mass ejections (CMEs) occurred at the rate of approximately 2 per day, and had a wide range of physical and morphological properties. During the recent years of relatively low sunspot number, CMEs occurred at the rate of only 0.2 per day, and were dominated by the class of so-called streamer blowout. These special CMEs maintained a nearly constant occurrence rate of roughly 0.1 per day during the entire interval

Associations between coronal mass ejections and interplanetary shocks

Nearly continuous complementary coronal observations and interplanetary plasma measurements for the years 1979-1982 are compared. It is shown that almost all low latitude high speed coronal mass ejections (CME's) were associated with shocks at HELIOS 1. Some suitably directed low speed CME's were clearly associated with shocks while others may have been associated with disturbed plasma (such as NCDE's) without shocks. A few opposite hemisphere CME's associated with great flares seem to be associated with shocks at HELIOS

Analytical study of hydrogen turbopump cycles for advanced nuclear rockets Progress report, Sep. 15, 1964 - Sep. 15, 1965

Hydrogen turbopump cycles for obtaining high engine inlet pressures in advanced nuclear rockets, and data on gaseous nuclear reactors and heavy gas containmen

Anti-pheromone as a tool for better exploration of search space

Many animals use chemical substances known as pheromones to induce behavioural changes in other members of the same species. The use of pheromones by ants in particular has lead to the development of a number of computational analogues of ant colony behaviour including Ant Colony Optimisation. Although many animals use a range of pheromones in their communication, ant algorithms have typically focused on the use of just one, a substance that encourages succeeding generations of (artificial) ants to follow the same path as previous generations. Ant algorithms for multi-objective optimisation and those employing multiple colonies have made use of more than one pheromone, but the interactions between these different pheromones are largely simple extensions of single criterion, single colony ant algorithms. This paper investigates an alternative form of interaction between normal pheromone and anti-pheromone. Three variations of Ant Colony System that apply the anti-pheromone concept in different ways are described and tested against benchmark travelling salesman problems. The results indicate that the use of anti-pheromone can lead to improved performance. However, if anti-pheromone is allowed too great an influence on ants' decisions, poorer performance may result

Mogelijkheden voor het inbrengen van informatieuit de ‘KRW-database’ in de ‘KE-database’

Om het kosteneffectiviteitsinstrumentarium (KE) van het Planbureau voor de Leefomgeving (PBL) met informatie over verdroging en mogelijk over waterberging uit te breiden (KE&database), is een analyse gemaakt van de informatie in de KRW&database. Deze database, samengesteld door het ministerie van Verkeer en Waterstaat (in oktober 2010 opgegaan in het ministerie van Infrastructuur en Milieu) en de waterbeheerders, bevat informatie over maatregelen, die genomen kunnen worden bij de uitvoering van de Kaderrichtlijn Water. De analyse laat zien dat de KRW&database veel actuele en voor het kosteneffectiviteitsinstrumentarium bruikbare informatie bevat over kosten van maatregelen. Voor analyses met betrekking tot verdroging en waterberging is de KRW& database echter niet volledig

Nichtokulomotorische Augenbeteiligung bei Möbius-Sequenz

Zusammenfassung: Die Möbius-Sequenz betrifft nicht nur die Okulomotorik, sondern auch die Augen selbst. Das Sehen der Patienten kann durch das Syndrom erheblich beeinträchtigt sein. Daher bedarf es regelmäßiger augenärztlicher Kontrolle