Shareholder Liability for Corporate Obligations in Small Business

This paper discusses the issue of shareholder liability for corporate obligations in small business. Although the law allows individuals to incorporate their businesses to limit liabilities, the courts have in many cases pierced the corporate veil and held shareholders liable for obligations of the corporation. The doctrine of piercing the corporate veil rarely affects shareholders of publicly-traded firms. In most cases, this doctrine would only reach shareholders of small, closely held firms. While fraud or unjust intent provide reasons for the court to disregard corporate entity, oftentimes the honest but uninformed actions of shareholders are to blame. To maintain limited liability, shareholders of small businesses must act in accordance with die corporate form of ownership in representing the firm, managing the firm’s assets, and financing the firm

AN INVESTIGATION INTO THE USE AND USEFULNESS OF SECURITY SO TWARE IN DETECTING COMPUTER ABUSE

Computer security remains an important issue in the management of organizational information systems. Losses resulting from computer abuse and errors are substantial, and IS managers continue to cite security and control as a key management issue. With continued expansion of clistributed data processing and storage, the need to both prevent and detect violations also increases. This latter aspect, detection of computer abuse incidents, is the focus of this study. This empirical study examines the prevalence and sophistication of security software system installations across the United States. Using a victimization survey of 528 randomly-selected DPMA members, the study examines discovered incidents of computer abuse in organizations and attempts to identify relationships between comprehensive (i.e., sophisticated) security software and successful discovery of abuse. More comprehensive security software was found to be associated with greater ability to identify perpetrators of abuse and to discover more serious computer abuse incidents. Larger organizations used both a greater number and more sophisticated security software systems than smaller organizations. Wholesale/retail trade organizations used less comprehensive software than average, while manufacturing organizations and public utilities used more comprehensive software. Surprisingly, no relationships were found between the maturity of an organization\u27s security function and the number and/or sophistication of security software systems utilized

Deformation of the Macumber Formation, Antigonish Basin, Nova Scotia: implications for the Ainslie Detachment

The Antigonish Basin is one of several Carboniferous structural basins in northeastern Nova Scotia, the evolution of which have been cited as evidence for major detachment faulting within the Vis. Windsor Group of Maritime Canada. Evidence of extension in the Antigonish Basin takes the form of a major subhorizontal structure that closely follows the basin margins and has been interpreted as part of the regional Ainslie Detachment. Placed at the top of the basal Macumber Formation and reportedly characterized by several metres of calc-mylonite, the detachment is considered to have accommodated 10—25 km of westward transport of the evaporitic Windsor and overlying Mabou groups during the late Namurian-early Westphalian. However, deformation within the Macumber Formation limestone immediately beneath the detachment surface suggests local extension of Vis. age. Recumbent intraformational folds are overlain by depositional breccias that contain previously folded fragments and are themselves recumbently folded. These relationships suggest repeated movement that began soon after limestone deposition. Furthermore, fold asymmetry and the orientation of calcite veins and small-scale normal faults suggest variable directions of extension that converge on the centre of the basin located in St. Georges Bay. While these data do not preclude the existence of the Ainslie Detachment, they suggest that the Macumber Formation in the Antigonish Basin records an earlier episode of deformation that occurred in response to local gravity sliding rather than to movement on a regional detachment surface. RESUMÉ Le bassin d Antigonish constitue l un d une série de bassins structuraux du Carbonifère dans le nord-ouest de la Nouvelle-Écosse don t l évolution a été citée comme preuve d une dislocation importante par détachement à l intérieur du groupe viséen de Windsor dans les provinces Maritimes. On relève une preuve du prolongement dans le bassin d Antigonish sous la forme d une structure subhorizontale importante qui suit de près les limites du bassin et qui a été interprétée comme une partie du détachement régional d Ainslie. On estime que le détachement, situé au sommet de la Formation basale de Macumber et caractérisé, d après ce qu on dit, par plusieurs mètres de mylonite calcique, a permis le transport vers l ouest sur dix à 25 kilomètres des groupes sus-jacent de Mabou et évaporitique de Windsor au cours de la période du Namurien tardif-Westphalien précoce. La déformation à l intérieur du calcaire de la Formation de Macumber immédiatement au-dessous de la surface du détachement, laisse toutefois supposer un prolongement local à l époque du Viséen. Les plis intraformationnels couchés sont recouverts de brèches de sedimentation renfermant des fragments antérieurement pliés qui sont eux-mêmes repliés sur un plan axial horizontal. Ces rapports permettent de supposer un mouvement répété qui a débuté peu après la sédimentation du calcaire. De plus, l asymétrie des plis et l orientation des filons de calcite et des failles normales de petite échelle laissent supposer des orientations de prolongation variables qui convergent vers le centre du bassin situé dans la baie de St. Georges. Même si ces données n écartent pas la possibilité de l existence du détachement d Ainslie, elles permettent de supposer que la Formation de Macumber dans le bassin d Antigonish évoque un épisode plus hâtif de déformation, survenu à la suite d un glissement gravitationnel local plutôt que d un déplacement à la surface d un détachement régional

Improving measurements of SF6 for the study of atmospheric transport and emissions

Sulfur hexafluoride (SF6) is a potent greenhouse gas and useful atmospheric tracer. Measurements of SF6 on global and regional scales are necessary to estimate emissions and to verify or examine the performance of atmospheric transport models. Typical precision for common gas chromatographic methods with electron capture detection (GC-ECD) is 1–2%. We have modified a common GC-ECD method to achieve measurement precision of 0.5% or better. Global mean SF6 measurements were used to examine changes in the growth rate of SF6 and corresponding SF6 emissions. Global emissions and mixing ratios from 2000–2008 are consistent with recently published work. More recent observations show a 10% decline in SF6 emissions in 2008–2009, which seems to coincide with a decrease in world economic output. This decline was short-lived, as the global SF6 growth rate has recently increased to near its 2007–2008 maximum value of 0.30±0.03 pmol mol−1 (ppt) yr−1 (95% C.L.)

SMAF: A Soil Health Assessment Tool

The Soil Management Assessment Framework (SMAF) was developed to help quantify soil quality/health effects of tillage, crop rotation, and other soil management practices. Our objective was to determine if the SMAF could detect soil health differences after growing a single winter triticale (X Triticosecale Wittmack) crop. Soil samples were collected from 0 to 7.5- and 7.5 to 15- cm depth increments during the 2003 – 2004 and 2004 – 2005 growing seasons near Ames and Lewis, IA, and analyzed for several potential soil quality indicators. The SMAF analysis showed higher soil quality ratings for surface than subsurface samples. It also showed that a single winter grain crop can significantly improve soil quality after either corn (Zea mays L.) or soybean (Glycine max [L.] Merr.). Finally, in response to increasing interest in soil health assessments, a detailed appendix is attached to provide guidance for future soil health assessments

40Ar/39Ar and U-Pb mineral ages from the Brookville Gneiss: implications for terrane analysis and evolution of Avalonian "basement" in southern New Brunswick

New 40Ar/39Ar hornblende and U-Pb zircon data from units previously thought to represent basement to the Avalon composite terrane in southern New Brunswick yield latest Precambrian or early Cambrian metamorphic cooling ages and a late Precambrian protolith age. Hornblendes from the Brookville Gneiss and from an intrusive amphibolite body within the gneiss yield 40Ar/39Ar isotope correlation ages of 542 ± 4 and 338 ± 2 Ma, respectively. These ages are interpreted to date post-amphibolite facies metamorphic cooling. Euhedral zircons from the Point Pleasant orthogneiss, a quartz dioritic gneiss previously interpreted to be the oldest component of the Brookville Gneiss, show slight inheritance and yield 247Pb/206Pb ages ranging from 603 to 631 Ma. The youngest of these is interpreted to be a maximum age for the orthogneiss protolith. These results, together with other recent U-Pb age data, conflict with previous interpretations of the Brookville Gneiss and the metasedimentary Green Head Group with which it is associated, as a mobilized Proterozoic basement-cover succession upon which an Avalonian ensialic arc developed at c. 600-633 Ma. Instead, the age of the orthogneiss matches that of the arc, and the orthogneiss protolith is likely to have been originally intrusive into the Green Head Group. Although the arc succession is unaffected by high-grade metamorphism, the metamorphic cooling age recorded in the "basement" closely follows evidence of within-arc extension at c. 330 Ma. Hence, the arc/"basement" contrasts in tectonothermal regime could be those of varying structural level within the Avalonian arc rather than requiring the proposed existence of entirely separate terranes. RÉSUMÉ De nouvelles données 40Ar/39Ar sur hornblendes et U-Pb sur zircons, issues d'unités considérées jadis comme représentant le socle de la Lanière composite d'Avalon au Nouveau-Brunswick meridional, ont livré des âges de refroidissement métamorphique finiprécambriens ou éocambriens ainsi qu'un âge de protolithe tardipréambrien. Des hornblendes extraites du Gneiss de Brookville ont livré un âge de corrélation isotopique par 40Ar/39Ar de 542 ± 4 Ma; d'autres, provenant d'un bâti amphibolitique intrusif au sein du gneiss, ont livré un âge de 538 ± 2 Ma. On interprète ces âges comme datant le refroidissement métamorphique au-delâ du faciès à amphibolites. Des zircons idiomorphes provenant de l'orthogneiss de Point Pleasant, un gneiss quartzodioritique interprèt auparavant comme le plus ancient constituant du Gneiss de Brookville, montrent un 1éger remaniement et livrent des âges 247Pb/206Pb s'étalant de 603 à 631 Ma. On interprèté le plus jeune de ces âges comme l'âge maximal du protolithe de l'orthogneiss. Ces résultats, tout comme d'autres données U-Pbrecentes, contredisent les interprètations antérieures considéranl le Gneiss de Brookville et le Groupe métasédimentaire de Green Head, auquel il s'associe, comme une succession socle-couverture mobilisée protérozoique sur laquelle un arc sialique avalonien s'est développé il y a en v. 600 à 635 Ma. L'âge de l'orthogneiss correspond plutôt â celui de l'arc et il est probable que le protolithe de l'orthogneiss faisait à l'origine intrusion au sein du Groupe de Green Head. Bien que la succession d'arc n'ait subi aucun métamorphisme de degré é1evé l'âge de refroidissement métamorphique enregistré dans le "socle" Concorde étroitement avec la manifestation d 'une extension intra-arc vers 550 Ma. Par consequent, les contrastes de régime tectonothermique arc/"socle" pourraient reflèter les variations du niveau structural au sein de l'arc avalonien plutôt que necessiter l'existence proposée de lanières tout a fait distinctes. [Traduit par le journal

The Mexican Government and Railroad Development, 1824-1876

This thesis analyzed material on Mexican railroad development before 1876 to determine what principles underlay public action in this area. Only significant or recurring concessions concerning connecting Mexico City and Veracruz, transcontinental communication, and tying the United States and Mexico by rail were studied, since they provided the best means of tracing public action over an extended period of time

Tectonic significance of Late Paleozoic deformation in the Cape George Peninsula, Antigonish Highlands, Nova Scotia

Late Paleozoic deformation of the Cape George Peninsula, Antigonish Highlands, Nova Scotia, provides information on post-accretionary fault movements associated with waning stages of Appalachian orogenic activity. Anomalously intense brittle to ductile deformation of the low-grade Late Paleozoic rocks of the peninsula occurred along east-west shear zones in a ca. 4 km-wide belt bounded by the NE-trending Hollow and Greendale faults. Deformation adjacent to, and between, these two faults resulted in brecciation, folding and thrusting, the development of slickensides on major dislocation surfaces, the local development of S-C fabrics and stretching lineations defined by elongate pebbles, and/or the production of extensional fractures and veins. The data suggest dextral and subordinate thrust components of movement along the east-west shear zones. Deformation is attributed to dextrally oblique compression between the bounding Hollow and Greendale faults along which significant reverse displacements are proposed on the basis of fault geometry and kinematics. The Cape George Peninsula is interpreted as a "popup" structure between these back-to-back oblique-slip reverse faults and is considered to occupy a strongly transpressive step-over zone between them. The east-west shear zones, which record dextral transpressive motion and steepen towards the north in a positive half-flower structure configuration, are parallel to Reidel R-shears of the shear fracture array and are interpreted to be transfer faults within the step-over zone along which oblique slip with dextral and reverse components of motion was transferred from the Hollow Fault to the Greendale Fault. Development of the regional stress regime required by these fault kinematics is consistent with coeval post-accretionary dextral motion between the Meguma and Avalon composite terranes along the east-west Cobcquid-Chedabucto fault system. RÉSUMÉ La déformation du Paléozoique tandif de la péninsule dc Cap George, dans les hautes terres d'Antigonish en Nouvelle-Écosse, fournit des informations sur les mouvements de failles post-accrétionaires associés aux stades terminaux de l'activité orogénique appalachienne. Une déformation fragile à ductile anormalement intense des roches du Paléozoique supérieur de faible grade s'est produite le long de zones de cisaillement est-ouest dans une ceinture d'environ 4 km de largeur limited par les failles de Hollow et de Greendale d'orientation nord-est. La déformation adjacente et entre ces failles a résulté en de la bélchification, du plissement et du chevauchement, le développement de slickensides sur des surfaces de dislocation majeures, le développement local de fabriques C-S et de linéations d'étirement définies par des cailloux allongés, et/ou la production de fractures et de veines d'extension. Les données suggèrent des composantes de mouvement dextres et, dans une moindre mesure, de chevauchement le long des zones de cisaillement est-ouest. La déformation est attributée à une compression dextre oblique entre les failles limitrophes de Hollow et de Greendale le long desquelles des deplacements inverses importants sont proposés sur la base de la géométrie et de la cinémalique des failles. La péninsule de Cap George est interprét6e comme une structure d'extrusion verticale entre ces deux failles obliques a mouvement inverse, dos à dos, et est considérée comme occupant une zone de recouvrement fortement transpressive entre elles. Les zones de cisaillement est-ouest, qui montrent un mouvement de transpression dextre et deviennent plus abruples vers le nord en une configuration de demie "flower structure" positive, sont parallèles aux riedels synlhétiques du réseau de fractures de cisaillement et sont interprétées comme étant des failles de transfert à l'intérieur de la zone de transfert suivant lesquelles un mouvement oblique avec des composantes de mouvement dextre et inverse furent transferées de la faille de Hollow à la faille de Greendale. Le développement du régime de contrainte régional requis par ces cindmatiques de failles est en accord avec un mouvement post-accrétionaire dextre entre les terrains de Meguma et d'Avalon composite le long du systeme de faille est-ouest de Cobcquid-Chedabucto. [Traduit par la rédaction

Evaluation available encapsulation materials for low-cost long-life silicon photovoltaic arrays

Experimental evaluation of selected encapsulation designs and materials based on an earlier study which have potential for use in low cost, long-life photovoltaic arrays are reported. The performance of candidate materials and encapsulated cells were evaluated principally for three types of encapsulation designs based on their potentially low materials and processing costs: (1) polymeric coatings, transparent conformal coatings over the cell with a structural-support substrate; (2) polymeric film lamination, cells laminated between two films or sheets of polymeric materials; and (3) glass-covered systems, cells adhesively bonded to a glass cover (superstrate) with a polymeric pottant and a glass or other substrate material. Several other design types, including those utilizing polymer sheet and pottant materials, were also included in the investigation

Expert Testimony on Fingerprints: An Internet Exchange

In United States v. Llera Plaza, 188 F. Supp. 2d 549 (E.D. Pa. 2002), a federal district initially limited expert opinion testimony on fingerprint identifications because the government was unable to show that such identifications were sufficiently valid and reliable under Federal Rule of Evidence 702. Then, the court withdrew the opinion. This article reproduces an exchange of notes on the initial opinion submitted by five law professors