2,353 research outputs found

    Ferroelectrically induced weak-ferromagnetism in a single-phase multiferroic by design

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    We present a strategy to design structures for which a polar lattice distortion induces weak ferromagnetism. We identify a large class of multiferroic oxides as potential realizations and use density-functional theory to screen several promising candidates. By elucidating the interplay between the polarization and the Dzyaloshinskii-Moriya vector, we show how the direction of the magnetization can be switched between 180āˆ˜^{\circ} symmetry equivalent states with an applied electric field.Comment: Significantly revised for clarit

    Getting a Handle on the Taxation of Sports Betting

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    Sports betting is not merely a 21st century novelty; however, recent legislative and societal changes have allowed sports betting to bloom into a widespread phenomenon in America. The rapid emergence of sports betting in American life has caused states to react with legislation ranging from full-stop bans to partnerships with sportsbooks to capitalize on this lucrative and newly legal activity. While plenty of discussion can be found regarding the social and political considerations of legalizing gambling and related activities, no comprehensive legal scholarship has focused specifically on the taxation of sports betting. Sports betting exists in a relatively unique position as an activity that is now federally legal but not uniformly legal nationwide due to differences in state law. It comes as no surprise that as a result, a variety of different approaches to taxing sports betting has emerged, and it is worth considering the current legal and mechanical challenges in raising revenue from Americaā€™s favorite new vice. This Article begins by providing a brief background of how sports betting became legalized, including the relevant legislation and litigation related to sports betting. The Article then turns to the taxation of sports betting in Section III, examining both the federal and state-level tax laws and taxation schemes concerning both individual bettors and sports betting operators. Because the legal sports betting industry is in its infancy, many of the foreseeable legal challenges to regulating and taxing this activity have not been fleshed out by the federal and state courts, or legislatures. Understanding the mechanics of a sports betting transaction from the consumer and sportsbookā€™s perspective are key in understanding the subsequent tax ramifications. This Article then attempts to identify three primary areas of tax law in Section IV where legal challenges are either currently ongoing or could arise in the near future. First, how states determine nexus and sourcing in taxing sports betting operators both currently and under alternative structures such as multistate agreements. Second, the Internet Tax Freedom Act, particularly concerning states with a two-tiered tax structure on sports betting. This section covers the litigation out of Maryland regarding the stateā€™s digital advertising tax and discusses how the Internet Tax Freedom Act may be problematic for states that levy a higher tax rate on online sports betting than in- person betting. Finally, the Article covers the role tribal compacts play in the sports betting landscape, focusing on the recent litigation out of Florida and how Floridaā€™s attempt to legalize sports betting via a tribal compact implicates concerns about determining tax nexus and the relationship of federal and state laws in the context of sports betting

    It ends with me trying to be flowers

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    Off-Ramp: An Architecture of Deceleration

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    Anisotropic effects following inner shell ionization.

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    This thesis looks into the possibility that X radiation following inner shell ionization by electron impact might be polarized. There has been some speculation on this point: one published conclusion (Cooper and Zare, 1968) is that the polarization must be zero; another conclusion (Mehlhorn, 1968) is that the polarization need not be Jero and can be substantially polarized. By application of the Bethe and Born collision theories (Chapters 4 and 5), it will be shown that both these assertions are wrong: a non-zero polarization can exist, but will be extremely small, even in the region of high impact energies. This work (McFarlane, 1972) has been indirectly confirmed by measurements of the related phenomenon of the angular distribution of Auger electrons following inner shell ionization by electrons (Cleff and Mehlhorn, 1971). By extending the Bethe theory to include relativistic corrections after the manner of Miller (1932) it is shown (Chapter 6) that the polarization approaches its high energy limit only very slowly. The thesis also looks at other anisotropic processes following electron and photon impact. Chapter 7 deals 1 the related problem of Auger electron angular distributions following inner shell photoionization. Chapter 8 postulates a directional correlation between photoelectrons and Auger electrons. Chapter 9 shows that the spin of a photoelectron is correlated with its direction of ejection, if there is significant fine structure interaction in the bound state. An appendix is concerned with the high energy limit of the form of anisotropies, and shows that this limit is more subtle than has been realized. An analytic, compact expression for the line polarization is hence derived and tested successfully against experiment and a more complicated theory

    Utilizing an Innovative Preceptor Video Mini-Series to Prepare Students for Experiential Rotations: Does it Work?

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    Objectives: To determine whether an innovative Mini-Series training model originally developed for preceptors could be beneficial to pharmacy students prior to and/or after beginning their introductory or advanced pharmacy practice experiences. Methods: This program consists of twelve incremental video episodes, each ranging from five to eight minutes in length. It tells the story of a young pharmacy preceptor as she guides a third and fourth year student through a challenging six-week clinical hospital rotation. Two to three reflection questions were written for each individual episode, focusing on student issues portrayed in the videos. Two-hour viewing sessions, consisting of all (12) video episodes and facilitated student reflection were held for 2nd ā€“ 4th year professional students on two campuses. At conclusion of each session, students completed a short evaluation to gauge the effectiveness and potential application of the Mini-Series program. Results: Fifty-six (56) students (22 fourth-year, 6 third-ear, and 28 second-year) participated in the voluntary viewing sessions. All students either agreed or strongly agreed that the Mini-Series program was entertaining and educational. In addition, 82% of students strongly agreed this program would be beneficial for students prior to taking their first experiential rotation, while only 47% strongly agreed it would be beneficial after they had started rotations. On a 5-point Likert scale (1=strongly disagree, 5=strongly agree), participants reported a mean of 4.6 that this medium is more effective than traditional lecture orientations held by the Office of Experiential Programs. On three open-ended questions, students provided a diversity of suggestions for enhancing the Mini-Series to make it more effective for students. Implications: The ā€œMini-Seriesā€ model was well received by students as a training medium to deliver educational content. As a result, more programs are being developed utilizing this innovative teaching method to help prepare students for future experiential rotations. Conflict of Interest The authors report no conflicts of interest or financial incentives to disclose related to this project. Dr. Craig D. Cox conceptualized, developed, and directed the Mini-Seriesprogram described in the manuscript. All funding for and all income generated by the program studied is the property of the Texas Tech University Health Sciences Center School of Pharmacy.   Type: Original Researc
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