The Eschatology of the Dead Sea Scrolls

The Dead Sea sect represents a unique view of Second Temple Judaism at an important juncture with the beginning of Jewish Christianity. A study of the eschatological views of the sect provides an historical and theological background for comparison with the views of Jesus and of early Jewish Christianity recorded in the New Testament. It further illustrates why Jewish eschatology should be a course of study within Jewish Studies and New Testament studies

DAMAGES - CONTRACTS - RECOVERY FOR MENTAL SUFFERING

Plaintiff bought a loaf of bread at defendant\u27s bakery. After she had eaten half of one of the slices, plaintiff discovered a dead cockroach near the upper crust of the bread whereupon she became ill and suffered serious emotional disturbances. Held, no recovery for mental suffering arising out of breach of an implied warranty of wholesomeness. Wheeler v. Balestri, (Mass. 1939) 23N.E. (2d) 132

TAXATION - FEDERAL INCOME TAX - EVASION THROUGH USE OF THE CORPORATE ENTITY

The taxpayer purchased A Company stock from X for $100,000 and later sold it for$7,500, deducting the loss in his tax return for that year. Following the discovery of fraud on the part of X he reacquired the stock for $8,000 and then negotiated a settlement with X providing for a resale to X for$100,000. To avoid high taxes on the resulting profit, the taxpayer organized B corporation and purchased all its stock. He then sold to it the A Company stock and all his claims against X in return for its promise to pay back the $100,000 in forty annual installments. On the following day the taxpayer, acting as the agent of B corporation, sold the A Company stock and released the tort claim to X for$100,000. The B corporation remained in existence, making the installment payments and engaging in investment transactions. Contending that the entire gain from the sale was income to the taxpayer, the commissioner determined a deficiency which was not sustained by the board of tax appeals. The circuit court of appeals reversed, and on certiorari to United States Supreme Court, held, the sale should be considered as the taxpayer\u27s and hence the gain should be taxable to him. Griffiths v. Helvering, 308 U.S. 355, 60 S. Ct. 277 (1939)

TAXATION - FEDERAL INCOME TAX - DEDUCTIONS - LOSS UPON SALE TO CORPORATION WHOLLY OWNED BY TAXPAYER

In 1932 the taxpayer sold to the X corporation, which he wholly owned and controlled, certain shares of stock in partial payment of a debt which he owed to X corporation. The selling price, which was the market value of the stock, was less than the stock had cost the taxpayer. It was found that the sale was entered into with the intent of creating a deductible loss and thus reducing the taxpayer\u27s taxable income. In computing his taxable income for 1932, the taxpayer deducted the amount of the loss on the sale of this particular stock to his wholly owned corporation. The deduction was not allowed. The taxpayer, after paying the full tax, brought suit in the federal district court, where judgment went against him. The circuit court of appeals reversed and on appeal to the Supreme Court, held, deduction not allowed since the sale was not an actual sale within the meaning of the taxing statute. Two justices dissented. Higgins v. Smith, 308 U. S. 473, 60 S. Ct. 355 (1940)

INSURANCE - LEGAL EXECUTION OF INSURED AS A DEFENSE

Insured was convicted of murder and legally executed by the state. Plaintiff is the beneficiary of his life insurance policy. Held, no recovery on the ground that the risk of legal execution was impliedly excepted in the policy as a matter of law. Southern Life & Health Ins. Co. v. Whitfield, (Ala. 1939) 190 So. 276

CORPORATIONS - REORGANIZATION- FAIR AND EQUITABLE PLAN

Both section 77 B of the federal Bankruptcy Act and chapter X of the Chandler Act provide that the judge shall find the plan of reorganization to be fair and equitable before he approves it. This and similar expressions had acquired a well-recognized content in equity reorganization before the statutes were enacted. Congress probably intended to enact the Boyd case rule. Several lower court decisions have expressed doubt as to just what the phrase fair and equitable means under the federal Bankruptcy Act. To find the meaning of the phrase fair and equitable, it is necessary to look back to the Boyd case and determine what the phrase meant in equity reorganization. This the Supreme Court did in the recent decision of Case v. Los Angeles Lumber Products Co

Person Orientation of College Students' Vocational Interests as a Function of their Parents' Perceptions of Parent-Child Interactions

This study investigated what relationship might exist between the parents' view of their interactions with their children and the degree of person orientation in their children's vocational interests. The hypotheses of this study were that the parents of subjects with toward-person-oriented vocational interests would perceive their interactions with their children as being more loving and overtly attentive than parents of subjects with away-from-person-oriented vocational interests. It was further hypothesized that these differences would be greater for males than for females

Endothelial hypoxic metabolism in carcinogenesis and dissemination: HIF-A isoforms are a NO metastatic phenomenon.

Tumor biology is a broad and encompassing field of research, particularly given recent demonstrations of the multicellular nature of solid tumors, which have led to studies of molecular and metabolic intercellular interactions that regulate cancer progression. Hypoxia is a broad stimulus that results in activation of hypoxia inducible factors (HIFs). Downstream HIF targets include angiogenic factors (e.g. vascular endothelial growth factor, VEGF) and highly reactive molecules (e.g. nitric oxide, NO) that act as cell-specific switches with unique spatial and temporal effects on cancer progression. The effect of cell-specific responses to hypoxia on tumour progression and spread, as well as potential therapeutic strategies to target metastatic disease, are currently under active investigation. Vascular endothelial remodelling events at tumour and metastatic sites are responsive to hypoxia, HIF activation, and NO signalling. Here, we describe the interactions between endothelial HIF and NO during tumor growth and spread, and outline the effects of endothelial HIF/NO signalling on cancer progression. In doing so, we attempt to identify areas of metastasis research that require attention, in order to ultimately facilitate the development of novel treatments that reduce or prevent tumour dissemination

Asymptotic power-law tails of massive scalar fields in Reissner-Nordstr\"{o}m background

We investigate dominant late-time tail behaviors of massive scalar fields in nearly extreme Reissner-Nordstr\"{o}m background. It is shown that the oscillatory tail of the scalar fields has the decay rate of $t^{-5/6}$ at asymptotically late times. The physical mechanism by which the asymptotic $t^{-5/6}$ tail yields and the relation between the field mass and the time scale when the tail begins to dominate, are discussed in terms of resonance backscattering due to spacetime curvature.Comment: 18 pages, 1 figure, accepted for publication in Physical Review

Visual Disamenity in the Queensland Wet Tropics: Estimating the Economic Impacts of Overhead Transmission Lines

This paperexamines procedures and findings in estimation of the 'visual disamenity cost' associated with installation of high-voltage overhead power lines in the Wet Tropics of Queensland. The study was performed within a short timeframe and small budget, hence the need to design a relatively simple and cost-effective approach, yet one which would yield acceptable information on environmental values. An extensive literature review and advice from a number of resource economists indicated that there was little information from previous studies to support benefit transfer methodology. It was found possible to estimate disamenity costs to ecotourism operation (using a simplified travel cost approach), agricultural operations (based on compensation payments) and residential property values (through a simplified hedonic price approach). A planned contingent valuation of the intrusive effect of the transmission lines through rainforest areas did not proceed, due at least in part to the political sensitivity of this issue