2,421 research outputs found

    Protecting a Client’s Confidences: Recent Developments in Privileged Communication Between Attorneys and Accountants

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    oai:jlc.law-dev.library.pitt.edu:article/1The attorney-client privilege is one of the foundations of ourjurisprudence. Originally, designed to prevent attorneys from testifying against their clients, the privilege eventually evolved to reflect legal, societal, and financial complexities. This privilege depends on full disclosure and open communication between attorney and the client in order to provide competent and adequate representation. Today, attorneys often require and rely on expert guidance of accountants for various issues pertaining to litigation and transactional work.This article illustrates how the recent cases of Commissioner v. Comcast Corp. and United States v. Textron affect privileged communications in complex tax and transactional matters between attorneys and accountants retained for the purposes of client representation. The article also offers guidance on how to preserve privilege in communication between attorneys and accountants as waiver of such privilege may have significant and costly implications. At conclusion, unresolved issues pertaining to privileged communication are discussed and solutions are offered

    Cavitation-induced force transition in confined viscous liquids under traction

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    We perform traction experiments on simple liquids highly confined between parallel plates. At small separation rates, we observe a simple response corresponding to a convergent Poiseuille flow. Dramatic changes in the force response occur at high separation rates, with the appearance of a force plateau followed by an abrupt drop. By direct observation in the course of the experiment, we show that cavitation accounts for these features which are reminiscent of the utmost complex behavior of adhesive films under traction. Surprisingly enough, this is observed here in purely viscous fluids.Comment: Submitted to Physical Review Letters on May 31, 2002. Related informations on http://www.crpp.u-bordeaux.fr/tack.htm

    Modification of the Two-Point Scaling Theory for the Description of the Phase Transition in Solution. Analysis of Sodium Octanoate Aqueous Solutions

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    On the basis of conventional scaling theory, the two-point scaling theory was modified in order to describe the influence of composition on the partial molar heat capacity and volume during the micellization process. To verify the theory, isobaric heat capacities and densities of aqueous sodium octanoate solutions were measured over wide composition and temperature ranges and the modified approach was used to analyze the calculated partial molar heat capacities and volumes of the surfactant in water. The results obtained indicate that the micellization process is subject to the scaling laws. The results were compared with those for other systems. Peculiar behavior of the critical indices was observed and correlated with the structure of the micelles

    Phenotypic Characterization, Osteoblastic Differentiation, and Bone Regeneration Capacity of Human Embryonic Stem Cell-Derived Mesenchymal Stem Cells

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    To enhance the understanding of differentiation patterns and bone formation capacity of hESCs, we determined (1) the temporal pattern of osteoblastic differentiation of human embryonic stem cell derived mesenchymal stem cells (hESC-MSCs), (2) the influence of a three-dimensional matrix on the osteogenic differentiation of hESC-MSCs in long-term culture, and (3) the bone-forming capacity of osteoblast-like cells derived from hESC-MSCs in calvarial defects. Incubation of hESC-MSCs in osteogenic medium induced osteoblastic differentiation of hESC-MSCs into mature osteoblasts in a similar chronological pattern to human bone marrow stromal cells and primary osteoblasts. Osteogenic differentiation was enhanced by culturing the cells on three-dimensional collagen scaffolds. Fluorescent-activated cell sorting of alkaline phosphatase expressing cells was used to obtain an enriched osteogenic cell population for in vivo transplantation. The identification of green fluorescence protein and expression of human-specific nuclear antigen in osteocytes in newly formed bone verified the role of transplanted human cells in the bone regeneration process. The current cell culture model and osteogenic cell enrichment method could provide large numbers of osteoprogenitor cells for analysis of differentiation patterns and cell transplantation to regenerate skeletal defects.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/78154/1/scd.2008.0310.pd

    On Singularity Formation of a Nonlinear Nonlocal System

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    We investigate the singularity formation of a nonlinear nonlocal system. This nonlocal system is a simplified one-dimensional system of the 3D model that was recently proposed by Hou and Lei in [13] for axisymmetric 3D incompressible Navier-Stokes equations with swirl. The main difference between the 3D model of Hou and Lei and the reformulated 3D Navier-Stokes equations is that the convection term is neglected in the 3D model. In the nonlocal system we consider in this paper, we replace the Riesz operator in the 3D model by the Hilbert transform. One of the main results of this paper is that we prove rigorously the finite time singularity formation of the nonlocal system for a large class of smooth initial data with finite energy. We also prove the global regularity for a class of smooth initial data. Numerical results will be presented to demonstrate the asymptotically self-similar blow-up of the solution. The blowup rate of the self-similar singularity of the nonlocal system is similar to that of the 3D model.Comment: 28 pages, 9 figure

    Chemistry and the Science of Transformation in Mary Shelley’s Frankenstein

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    This essay reads the novel in a new way, examining the way that Victor Frankenstein's chemical education (he does not train to be a doctor!) enables his creation of the monster. It reveals that chemists of the period had a different worldview to others where they saw the world in constant transformation and flux. I have written this essay co-written the introduction to the special issue, and co-edited the whole

    Attracting Manifold for a Viscous Topology Transition

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    An analytical method is developed describing the approach to a finite-time singularity associated with collapse of a narrow fluid layer in an unstable Hele-Shaw flow. Under the separation of time scales near a bifurcation point, a long-wavelength mode entrains higher-frequency modes, as described by a version of Hill's equation. In the slaved dynamics, the initial-value problem is solved explicitly, yielding the time and analytical structure of a singularity which is associated with the motion of zeroes in the complex plane. This suggests a general mechanism of singularity formation in this system.Comment: 4 pages, RevTeX, 3 ps figs included with text in uuencoded file, accepted in Phys. Rev. Let
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