4,410 research outputs found

    Corporate Benefits without Corporate Taxation: Limited Liability Company and Limited Partnership Solutions to the Choice of Entity Dilemma

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    This Article confronts the dilemma of many businesses in selecting a proper entity for the conduct of their business. It explains that businesses may desire to incorporate for state law purposes, but also wish to avoid the more onerous taxation on corporate income. The author notes that the options for dealing with this dilemma have changed significantly as of 1992. He argues that the S corporation has become a less attractive alternative to incorporation, while limited partnerships and limited liability companies have become more desirable. The author concludes that limited partnerships and limited liability companies may permit new businesses to enjoy the best of both worlds - to have corporate benefits, such as limited liability, without corporate taxation

    Metrics for Improved Reanalyses in Polar Regions

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    Atmospheric reanalyses are widely used for a variety of scientific endeavors in the Arctic and Antarctic. Reanalyses are used as boundary conditions for a regional and process-based models, for climate model validation, and for diagnostic analysis of physical processes, weather and climatic events. However, reanalyses are typically global and often do not account for specific, regional considerations, such as for polar regions. In this work, we provide a brief evaluation of a prototype for a new GMAO reanalysis, which incorporates higher spatial resolution, an updated approach for data assimilation, and a revised atmospheric model. We identify differences in the representation of the Arctic atmosphere in comparison to recent reanalyses. Furthermore, we provide a forum for Arctic scientists to consider the future improvements for reanalyses, and seek feedback for the following questions: 1) What are important performance factors to consider in evaluating new reanalyses? 2) What physical processes should be incorporated into new reanalyses? 3) What spatio-temporal scales should be considered

    The ‘strength of weak ties’ among female baboons : fitness-related benefits of social bonds

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    Thanks to Cape Nature Conservation for permission to work at De Hoop, and to all the graduate students and field assistants who contributed to our long-term data-base. LB was supported by NSERC Canada Research Chair and Discovery Programs; SPH was supported by the NRF (South Africa) and NSERC Discovery Grants during the writing of this manuscript. We are grateful to one anonymous reviewer and, in particular, Lauren Brent for invaluable feedback on earlier drafts of our manuscript.Peer reviewedPostprin

    The Effects of Fulvic Acid on Established Streptococcus mutans Biofilm Formation and Human Gingival Fibroblast Cells

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    poster abstractShilajit is a traditional medicine used in Asian countries for centuries to treat numerous health conditions, including bone/cartilage repair and regeneration. Prior research suggests that a major active component of shilajit- fulvic acid- may reduce bacteria in the oral cavity, as in a mouth wash. Because shilajit stimulates connective tissue repair and fulvic acid may inhibit bacteria, the effect of fulvic acid on the caries-forming biofilm bacterium, Streptococcus mutans, and on gingival fibroblast cells, which mediate connective tissue in repair/regeneration in periodontal disease, was examined. The goal of this research was to determine whether repeated short-term applications of fulvic acid to S. mutans biofilm reduced the amount of established bacteria and to find the concentration of fulvic acid that may inhibit gingival fibroblast cell growth. In the bacterial study, S. mutans biofilm was grown, and 8 different dilutions of fulvic acid were applied to the same biofilm groups for 10 minutes each day over a 3-day period. Upon crystal violet staining, the optical density (OD) of the wells was obtained using a spectrophotometer. Higher concentrations of fulvic acid demonstrated stronger inhibition on S. mutans biofilm formation. 0.04% repeated applications of fulvic acid resulted in a 2-fold decrease in S. mutans biofilm formation, which is not observed with a single application. In the gingival fibroblast cell study, cell toxicity and proliferation were examined utilizing LDH and WST-1 assays, respectively. It was determined that an 0.5% solution of fulvic acid had no effects on cell variability and proliferation. This concentration will be used to examine the effect of fulvic acid on the expression of matrix metalloproteinases (MMPs) from gingival fibroblasts, since the MMPs are involved in tissue degradation and repair. This study demonstrates that fulvic acid has significant antibacterial effects and may be safe for oral use up to a certain concentration

    The GEEC2 spectroscopic survey of Galaxy Groups at 0.8<z<10.8<z<1

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    We present the data release of the Gemini-South GMOS spectroscopy in the fields of 11 galaxy groups at 0.8<z<10.8<z<1, within the COSMOS field. This forms the basis of the Galaxy Environment Evolution Collaboration 2 (GEEC2) project to study galaxy evolution in haloes with M1013MM\sim 10^{13}M_\odot across cosmic time. The final sample includes 162162 spectroscopically--confirmed members with R50R50 per cent complete for galaxies within the virial radius, and with stellar mass Mstar>1010.3MM_{\rm star}>10^{10.3}M_\odot. Including galaxies with photometric redshifts we have an effective sample size of 400\sim 400 galaxies within the virial radii of these groups. We present group velocity dispersions, dynamical and stellar masses. Combining with the GCLASS sample of more massive clusters at the same redshift we find the total stellar mass is strongly correlated with the dynamical mass, with logM200=1.20(logMstar12)+14.07\log{M_{200}}=1.20\left(\log{M_{\rm star}}-12\right)+14.07. This stellar fraction of  1~\sim 1 per cent is lower than predicted by some halo occupation distribution models, though the weak dependence on halo mass is in good agreement. Most groups have an easily identifiable most massive galaxy (MMG) near the centre of the galaxy distribution, and we present the spectroscopic properties and surface brightness fits to these galaxies. The total stellar mass distribution in the groups, excluding the MMG, compares well with an NFW profile with concentration 44, for galaxies beyond 0.2R200\sim 0.2R_{200}. This is more concentrated than the number density distribution, demonstrating that there is some mass segregation.Comment: Accepted for publication in MNRAS. The appendix is omitted due to large figures. The full version will be available from the MNRAS website and from http://quixote.uwaterloo.ca/~mbalogh/papers/GEEC2_data.pdf. Long data tables are available from MNRAS or by contacting the first autho

    Guidelines for the Integration of Large Language Models in Developing and Refining Interview Protocols

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    Rapid advancements in generative artificial intelligence (AI), specifically large language models (LLMs), offer unprecedented opportunities and challenges for qualitative researchers. This paper presents comprehensive guidelines for the ethical and effective use of LLMs in the development and refinement of interview protocols. Through a multidisciplinary lens, this paper explores potential pitfalls, ethical considerations, and best practices to ensure the responsible integration of LLMs in the research process. The guidelines proposed serve not only as a methodological roadmap for researchers but also as a catalyst for dialogue on the ethical dimensions of LLMs in qualitative research. Furthermore, the authors describe and share a web-based application developed to guide users through the stages of the protocol. Ultimately, the paper calls for a collective, informed approach to harness the capabilities of LLMs while upholding the integrity and ethical standards of scholarly research
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