1,626 research outputs found
Envisioning ecological cities
Our cities are recognized as centers for jobs, entertainment and production; as icons of human innovation. However, they are also recognized as for their consumption. Being that our cities are mechanisms of consumption, they rely on imported resources such as food, water, energy and labor in order to continue to thrive. Though this relationship has fostered technological and mechanical growth, it has also been degrading the natural ecological processes that we rely on to survive. As our understanding of our relationship to the environment deepens, there is a growing push for architecture that embodies an attention to its connections to the environment.
Programs like LEED certification- the national standard for the evaluation of sustainable buildings- engage with how a building operates, its method of construction and its material properties. Tough important, these concerns are limited in aspects that do not consider an architecture as a soliday object. In his essay, “The Three Ecologies,” Felix Guattari explains that in order to property address environmental concerns, we have to dissect both the tangible and non-tangible conditions in which they have developed. He states, “The only true response to the ecological crisis is on a global scale, provided that it brings about an authentic political, social and cultural revolution, reshaping the objectives of the production of material and immaterial assets. Therefore this revolution must not be exclusively concerned with visible relations of force on a grand scale, but will also take into account molecular domains of sensibility, intelligence and desire.”(pg.28) Architecture has the capacity to embody critical issues of geographical context, social implications, historical contingencies and political agendas. Rather than considering an architecture simply as a vessel, a re-evaluation of systematic parts in which take engages with can broaden our understanding an architecture as component contributing to the systems intertwine
Static and dynamic instability analysis of rigid frames with Timoshenko members
In this thesis, a technique has been developed to determine the natural frequencies of plane rigid frames with the consideration bending, shear deformation, rotatory inertia, and internal axial forces. The internal forces are functions of the instability load of the vibrating system for which the effects of bending and shear deformation on the stability of this structure are considered. For the sake of completeness, the matrix formulations for the dynamic or stability analysis of a rigid frame are given. The stiffness matrices of these formulations are then derived. The influence of shear deformation, rotatory inertia, and internal axial force is considered in the derivation of the differential equations and the dynamic stiffness coefficients. Likewise, the influence of shear deformation is included in deriving the stability stiffness coefficients. The numerical methods developed are used for a dynamic and stability analysis of a two story rigid frame with Timoshenko members --Abstract, page ii
The Crack Room: A Study of Therapeutic Techniques and the Response to Drug-Related Cues
Drug addiction is a disorder frequently associated with chronic relapse. An individual\u27s return to use is a fairly prevalent topic in the literature, but receiving less examination is the significance of drug-related stimuli as they apply to drug-seeking behaviors. It cannot be ignored that triggers and cues are a prominent feature in everyday life. Although many non-addicted people fail to become aroused by common stimuli, individuals who are addicted to alcohol and other drugs see depictions of use in unlikely places. In the eyes of an addict, a light bulb may prompt a desire to smoke methamphetamines, and a simple plastic waster bottle may conjure memories of huffing methane gas. As such these cues often invoke a desire to engage in the use of psychoactive substances. Using a phenomenologocially-oriented approach, this qualitative investigation examined the lived experiences of individuals in recovery from alcohol and drug addiction, and their experiences in The Crack Room. The results of this research reflect relatively consistent findings about the response of individuals in recovery when faced with prominent triggers and cues. This topic largely has been discounted in the literature. The findings illuminated issues regarding familial disconnectedness, the numbing affect of drugs and alcohol, genetic indicators, trauma, specific triggers that may ignite an individual\u27s desire to use, and the development of skill sets that may be used to combat urges. Another prominent concern for individuals in recovery from alcohol and drug addiction is a fear of returning to placement in prisons, jails, and psychiatric hospitals. The results of this investigation provided evidence that therapeutic simulation is a viable option for individuals seeking treatment for addiction. This phenomenologically-oriented study was conducted through individual interviews and researcher observations. The results of the study also showed a consistency with the original design and purpose of The Crack Room, which is to minimize one\u27s startle response when an individual is faced with drug-related cues. However, this investigation provided additional outcomes that were not expected and offered other positive uses for The Crack Room as a solid therapeutic tool
Brief of Benjamin N. Cardozo School of Law Tax Clinic as Amicus Curiae in Support of the Respondents
The Cardozo Tax Clinic represents, for free, low-income taxpayers with respect to their federal income tax matters – both before the Internal Revenue Service and in the federal courts. Occasionally, the Clinic’s assistance has been sought after those individuals, on their own, filed a document late – either with the IRS or the courts -- under a time deadline set out in the Internal Revenue Code or in a regulation promulgated thereunder. Usually, no extraordinary equitable reasons occurred that might excuse such late filing. See, e.g., Iljazi v. Commissioner, T.C. Summary Op. 2010-59 (client simply filed administrative claim for equitable innocent spouse relief beyond the time permitted in 26 C.F.R. § 1.6015-5(b)). But, on occasion, there have been good equitable reasons for the late filing. So, in recent years, the Clinic has argued before the courts for the equitable tolling of certain tax-related time limits. See, e.g., Gormeley v. Commissioner, T.C. Memo. 2009-252, appeal conceded by government (3d. Cir. 2010) (client sought equitable tolling of 90-day period at § 6015(e)(1) in which to file Tax Court petition seeking equitable innocent spouse relief determination).
Besides representing its own clients, the Cardozo Tax Clinic has submitted amicus briefs to two Circuit Courts of Appeal arguing for equitable tolling. Mannella v. Commissioner, 631 F.3d 115 (3d Cir. 2011) (brief arguing for equitable tolling of time period in 26 C.F.R. § 1.6015-5(b) called “effective[]” and caused remand); Terrell v. Commissioner, 625 F.3d 254 (5th Cir. 2010) (brief arguing for equitable tolling of time period at § 6015(e)(1); issue not reached by court).
Counsel for the Clinic, its Director, has also published articles arguing for equitable tolling of several time periods contained in the Internal Revenue Code. Carlton M. Smith, “Friedland: Did the Tax Court Blow Its Whistleblower Jurisdiction?”, 131 Tax Notes 843 (May 23, 2011) (arguing that the 30-day period at § 7623(b)(4) to file a Tax Court petition to review IRS’ denial of a whistleblower award is subject to equitable tolling); Carlton M. Smith, “Equitably Tolling Innocent Spouse and Collection Due Process Periods”, 126 Tax Notes 1106 (Mar. 1, 2010).
The Cardozo Tax Clinic does not represent any particular client in filing this brief. However, anticipating future clients who may want to argue for equitable tolling of certain Internal Revenue Code time limits, the Clinic is concerned that what this Court may say in this case in comparing the Medicare statute at issue herein to the statute at issue in United States v. Brockamp, 519 U.S. 347 (1997), may adversely affect future lower court opinions concerning jurisdiction and equitable tolling in the tax area
Dealing with Doma: Federal Non-Recognition Complicates State Income Taxation of Same-Sex Relationships
Various states now recognize relationships between people of the same-sex, but due to the Defense of Marriage Act, the federal government does not. In the context of income taxes, this combination of state recognition and federal non-recognition of same-sex relationships produces a significant problem for many same-sex couples and some state taxing authorities. Most states have income tax and, typically, state income tax laws “piggyback” on federal income tax laws. Depending on the state, same-sex couples in legally-recognized relationships must file their state income tax returns as married (either “filing jointly” or “filing separately”), as domestic partners, or as parties to a civil union. Such same-sex couples cannot, however, file their federal income tax returns as a couple. For same-sex couples, this situation creates uncertainty and complications and probably increases the risk of audit. It is also an unfair affront to the dignity of lesbians, gay men, and bisexuals. The Article examines this problem by surveying the guidance from thirteen states and the District of Columbia with respect to the taxation of same-sex relationships and by considering each jurisdiction’s actual income tax practices. The Article also recommends best practices for state taxing authorities, including: (1) amending state tax laws to specifically allow joint filing by same-sex couples; (2) issuing more guidance to same-sex couples on specific relevant issues; (3) adding boxes to state tax returns to indicate that these returns will involve nonconformity with federal filing status; and (4) not requiring same-sex couples who file state joint income tax returns to also complete “pro forma” federal “married” income tax returns
Automorphisms of linear automata
AbstractRelationships between the group, Aut(M), of automorphisms of a linear automaton M and the structure of M are determined. Linear automata in which Aut(M) is a group of translations are characterized in terms of the structure of the state space of M. Also, conditions are determined as to when Aut(M) contains only linear transformations
- …