553 research outputs found
Applications of Boundary Value Problems
In this thesis, we solved the Saint-Venant\u27s torsion problem for beams with different cross sections bounded by simple closed curves using various methods. In addition, we solved the flexure problem of beams with certain curvilinear cross sections. The first method was derived by Bassali and Obaid. We focused on cross sections bounded by hyperbolas, circular groves, lemniscate of Booth, and sectorial cross sections. The second method used Tchebycheff polynomials to solve the torsion problem corresponding to the circle and ellipse. The third method used conformal mapping to derive the solution of different cross sections bounded by curvilinear edges. The flexure problem has been reduced to six boundary value problems; three are Dirichlet and three are Neumann problems. We derived the flexure functions corresponding to a certain boundary
There\u27s No Place Like Home DOMA Deportation: The Forced Expatriation of Bi-national Same-Sex Couples from the United States to Canada
This comment will focus on bi-national same-sex couples who are forced to expatriate from the united states to canada because of DOMA’s detrimental effects on their relationship. more specifically, part I focuses on DOMA’s constitutionality, effects on bi-national same-sex couples, and current legal challenges. Part II provides a historical analysis of the united states’ attitude towards same-sex unions before describing current legislation regarding same-sex couples. Part III describes canada’s recognition of same-sex marriage and support of immigration equality, comparing and contrasting the canadian approach with the united states’ approach. Part IV explains the current legal and financial issues that bi-national same-sex couples face in the united states, and analyzes the consequences suffered by those who expatriate to canada. Part V will evaluate the problems with presently pending solutions to the united states’ refusal to allow same-sex immigration. Lastly, Part VI will propose a different solution that will allow bi-national same-sex couples to physically unite in spite of DOMA’s continuing reign
Understanding the Past While Looking to the Future: American Academy of Health Behavior Presidential Note
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Year of the Snake
Year of the Snake is a travel narrative and family memoir that details a year of the author’s life as a Fulbright scholar in Vietnam. Twenty-five years after the author’s parents have fled Vietnam as war refugees, the author returns to her parents’ homeland. The author spends 2001 exploring and examining this forsaken homeland. She has three distinct experiences, as a student living with my uncle as his adopted daughter, as a backpacker exhilarated by the culture and land, and as a privileged ex-pat working among locals. Through these varied experiences, I began to see how Vietnam was trying to put resolution on the past while opening borders to a future of tourism and capitalistic enterprises. I also began to understand the trials my family endured and the connection between the relatives I loved in the U.S. and those left behind. Through field and academic research, I attempt to reconcile my parents and relatives\u27 lives with my own experiences growing up poor in Mobile, Alabama. My personal journey as a young and fearful, first-generation 22-year-old living, abroad for the first time, draws parallels between the struggle to attain the American dream with the struggle of living in Vietnam\u27s impoverished, communist world. My intent is to illuminate all that is both beautiful and sad about claiming identity as any ethnic minority in America. However, I push past the idea of being Vietnamese-American to point to the underlying humanity that brings us together. My stories of two different cultures delve into the tenderness of family and the common human experiences of fear, joy, and sacrifice. In our uncertain society today, there is added weight and virtue to finding likenesses and understanding between cultures. My audience will go beyond first-generation Americans to include those trying to find meaning in cultural differences, those who have ever felt an otherness, and those who appreciate stories of hope and perseverance
Fairness at a Price: Protecting the Integrity of Athletic Competitions at the Expense of Female Athletes
Ever since women were allowed to compete in the Olympics, they have been subjected to some form of gender verification. Initially, the International Olympic Committee (IOC) and International Amateur Athletic Federation (IAAF) required female athletes to present certificates from their doctors confirming that they were in fact women. In 1966, the IOC and the IAAF “decided they couldn’t trust individual nations to certify femininity, and instead implemented a mandatory genital check of every woman competing at international games.” This process was dubbed the “nude parades”. In response to the overwhelming disapproval of such examination, the IOC and IAAF began implementing the Chromatin Test. This test also faced intense criticism and was disposed of in 1999. Even though the IOC and the IAAF have abandoned universal compulsory gender examination, these organizations seem to have continued interest in policing gender. In 2011, the IAAF developed a new policy dubbed as the “Hyperandrogenism Regulation” that focused on female athletes with elevated levels of androgen. The IOC, in 2012 adopted a similar policy.
This Note will evaluate the discriminatory and scientific issues surrounding gender verification examinations. For a better understanding of gender verification examinations, Part I of this Note will briefly outline the history of gender verification examinations. Part II will discuss the problems with the various tests that the IOC and IAAF have adopted throughout the years. More specifically, it will discuss the discriminatory effect of each type of gender verification procedure, and the scientific shortcomings of each. Part III will discuss the legal implications of the Testosterone Test which is currently implemented by the IOC and the IAAF under the “Hyperandrogenism Regulations.” Finally, Part IV will call for the elimination of gender testing
Letter from the Editer
The Notre Dame Journal of International and Comparative Law, Volume 8, Issue 2 (2018)
Strategies for Successful Long-Distance Mentoring
Mentorship offers benefits to both the mentee and mentor in terms of professional development and productivity. It can take many forms and is not limited to mentee-mentor pairs that are employed at the same institution. Mentoring relationships that span institutions offer an avenue for expanding one’s professional network beyond the local environment. We refer to this type of mentorship as “long-distance mentoring.” We offer four critical strategies and reflections for successful long-distance mentoring based on our experience in the AAHB Research Scholars Mentorship Program
Letter from the Editor
The Notre Dame Journal of International and Comparative Law, Volume 8, Issue 1 (2018)
Engineering Disease Resistance through Generation of an iPSC-derived P. Maniculatus Chimera
The goal of this project is to develop methods to manipulate the genome of Peromyscus maniculatus for the future eradication of diseases such as Hantavirus and Lyme disease that this species can transmit to humans. The initial thrust of this project is to generate induced pluripotent stem cells (iPSCs) from P. maniculatus mouse embryonic fibroblasts (MEFs) using an engineered Sendai Virus vector system. The Sendai Virus vector is a non-integrating viral vector that delivers four transcription factors necessary to reprogram normal somatic cells to a pluripotent, stem cell-like state. Subsequent, a plasmid will be used to insert DNA into the genome of the iPSC that codes for a fluorescent protein. In the future, the fluorescence will be used to confirm that Mus musculus cells are able to combine with the P. maniculatus cells in a chimeric blastocyst. Because many notable diseases are transmissible to humans from P. maniculatus, the genetic manipulation and creation of a disease resistant P. maniculatus using iPSCs could help to eradicate the spread of these diseases.
Vastikkeellisen sukupolvenvaihdoksen huojentaminen verotuksessa : Tarkastelussa vaiheittainen sukupolvenvaihdos
Sukupolvenvaihdos on ajankohtainen asia monessa perheyrityksessä. Sukupolvenvaihdosta
suunnitellaan yleensä useampi vuosi, ja se voidaan toteuttaa monella eri tapaa. Sukupolvenvaihdoksen kohteena olevat yritykset ovat rakenteeltaan erilaisia ja joissain
tapauksissa yritys muokataan luovutuskuntoon ennen varsinaista sukupolvenvaihdosta. Näin
toimimalla voidaan alentaa omistajanvaihdoksesta aiheutuvia rahoitus- ja verokustannuksia.
Koska sukupolvenvaihdosten tukeminen on nähty yhteiskunnan tavoitteiden mukaiseksi,
verolainsäädäntöön on otettu huojennussäännöksiä, joiden edellytysten täyttyessä
sukupolvenvaihdos on mahdollista toteuttaa alhaisilla verokustannuksilla.
Sukupolvenvaihdosta koskevat huojennukset on kirjattu tuloverolakiin sekä perintö- ja
lahjaverolakiin. Tuloverolain 48.1 §:n 3 kohdan edellytysten täyttyessä myyjän saama
luovutusvoitto on kokonaan verovapaa. Luovutuksesta ostajalle mahdollisesti aiheutuvia
lahjaveroseuraamuksia on puolestaan mahdollista huojentaa kokonaan tai osittain perintö- ja
lahjaverolain 55–57 §:ien edellytysten täyttyessä. Huojennusten soveltamiseen liittyy kuitenkin
mittavasti eri edellytyksiä, ja huojennukset voidaan menettää.
Tämän pro gradu -tutkielman tarkoituksena on selvittää vastikkeellisen sukupolvenvaihdoksen
veroseuraamukset sekä verotuksen huojentamisen edellytykset. Veroseuraamuksia
tarkastellaan tuloverolain sekä perintö- ja lahjaverolain näkökulmasta. Tutkielmassa
sukupolvenvaihdosta lähestytään vaiheittaisena toteutuksena ja varsinaisen
sukupolvenvaihdoksen lisäksi tarkastellaan sukupolvenvaihdosta edeltäviä järjestelyjä.
Tutkielmassa keskitytään pelkästään osakeyhtiömuotoisiin yrityksiin ja tarkastelun kohteena
ovat luovutukset, joissa luovutushinta ylittää 50 prosenttia osakkeiden käyvästä arvosta.
Tutkielma suoritetaan lainopillisesti ja tutkielman keskiössä ovat tuloverolaki sekä perintö- ja
lahjaverolaki.
Tutkielman yhteenvedossa todetaan, että sukupolvenvaihdosta edeltävien järjestelyjen
veroseuraamukset riippuvat valitusta toimintavaihtoehdosta. Itse osakkeiden luovutukseen
sovelletaan myyjän verotuksessa luovutusvoittoverosäännöksiä, jos TVL:n mukaisen
huojennuksen edellytykset jäävät täyttymättä. TVL:n mukaisen huojennuksen soveltaminen
edellyttää, että luovutuksen kohteena on vähintään 10 %:n omistusosuus luovutettavasta
yhtiöstä, luovutuksensaajana on lainkohdassa mainittu sukulainen ja omaisuus on ollut
luopujalla vähintään 10 vuoden ajan. Ostajalle luovutuksesta tulee maksettavaksi lahjaveroa, jos
luovutus on lahjanluonteinen. Lahjaveron huojentamisen edellytykset ovat kuitenkin
korkeammalla verrattuna TVL:iin. PerVL:n mukaisen huojennuksen soveltaminen edellyttää
ensinnäkin, että kyseessä on yritys tai sen osa. Tämän lisäksi luovutuksensaajan tulee jatkaa
yritystoimintaa PerVL 55 §:n tarkoittamalla tavalla
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