What\u27s in a Name: An Argument for a Small Business Limited Liability Entity Statute (with Three Subsets of Default Rules)

The recent proliferation of small business entity forms is primarily a result of their tax characterization. With the recent adoption of the IRS check-the-box regulations and, as a consequence, the elimination of traditional tax distinctions, many of these forms have lost their appeal. This article proposes starting over with one form, the limited liability entity. Part I discusses the history of small business forms. Part II analyzes the current forms in light of the recent check-the- box legislation. Part III discusses the necessity of and rationale behind a unified entity statute. Finally, Part IV outlines a unified limited liability entity statute with four alternative forms

Selective deletion of cochlear hair cells causes rapid age-dependent changes in spiral ganglion and cochlear nucleus neurons

During nervous system development, critical periods are usually defined as early periods during which manipulations dramatically change neuronal structure or function, whereas the same manipulations in mature animals have little or no effect on the same property. Neurons in the ventral cochlear nucleus (CN) are dependent on excitatory afferent input for survival during a critical period of development. Cochlear removal in young mammals and birds results in rapid death of target neurons in the CN. Cochlear removal in older animals results in little or no neuron death. However, the extent to which hair-cell-specific afferent activity prevents neuronal death in the neonatal brain is unknown. We further explore this phenomenon using a new mouse model that allows temporal control of cochlear hair cell deletion. Hair cells express the human diphtheria toxin (DT) receptor behind the Pou4f3 promoter. Injections of DT resulted in nearly complete loss of organ of Corti hair cells within 1 week of injection regardless of the age of injection. Injection of DT did not influence surrounding supporting cells directly in the sensory epithelium or spiral ganglion neurons (SGNs). Loss of hair cells in neonates resulted in rapid and profound neuronal loss in the ventral CN, but not when hair cells were eliminated at a more mature age. In addition, normal survival of SGNs was dependent on hair cell integrity early in development and less so in mature animals. This defines a previously undocumented critical period for SGN survival

Time-resolved optical characterization of InAs/InGaAs quantum dots emitting at 1.3 mu m

We present the time-resolved optical characterization of InAs/InGaAs self-assembledquantum dots emitting at 1.3 μm at room temperature. The photoluminescence decay time varies from 1.2 (5 K) to 1.8 ns (293 K). Evidence of thermalization among dots is seen in both continuous-wave and time-resolved spectra around 150 K. A short rise time of 10±2 ps is measured, indicating a fast capture and relaxation of carriers inside the dots

Comparison of radiative and structural properties of 1.3 µm InxGa(1-x)As quantum-dot laser structures grown by metalorganic chemical vapor deposition and molecular-beam epitaxy: Effect on the lasing properties

The authors have studied the radiative and structural properties of identical InxGa(1-x)As quantum dot laser structures grown by metalorg. CVD (MOCVD) and MBE. Despite the comparable emission properties found in the two devices by photoluminescence, electroluminescence, and photocurrent spectroscopy, efficient lasing from the ground state is achieved only in the MBE sample, whereas excited state lasing was obtained in the MOCVD device. Such a difference is ascribed to the existence of the internal dipole field in the MOCVD structure, induced by the strong faceting of the dots, as obsd. by high-resoln. TEM. [on SciFinder (R)