944 research outputs found
Revenue Ruling 94-38: The Uncertainty Continues - A Look at Using the Tax Code to Effectuate Environmental Remediation
Environmental remediation costs have a significant financial impact on both industry and government. It has been estimated that the costs of complete environmental remediation could run as high as one trillion dollars. Furthermore, the tax treatment of these costs may vary the total cost by more than a third. Thus, the tax treatment of environmental clean-up costs will have a tremendous financial impact on both the taxpayer and the United States Treasury. In an attempt to alleviate uncertainty surrounding the tax treatment of environmental remediation costs, the Internal Revenue Service (IRS) issued Revenue Ruling 94-38 on June 3, 1994. However, since its issuance, there has been a question whether Revenue Ruling 94-38 was a step in the right direction with respect to the tax treatment of environmental clean-up costs, leaving behind the uncertainty created by Technical Advice Memoranda (TAMs), also known as Private Letter Rulings, 92-40-004, 93-15-004, and 94-11-002. This Article concludes that Revenue Ruling 94-38 did not accomplish this, so the question remains and the uncertainty lingers
Film-Induced Tourism, City-Branding and Place-Based Image: the Cityscape of Naples between Authenticity and Conflicts
The paper aims at analysing the connections between film-induced tourism, city-branding and place-based image through the case-study of Naples, particularly deepening the role played by urban policies not only in promoting or sustaining but also in refusing some specific city’s representations. In the first part we will explore this relationship focusing the attention on the changing representations of the city in films and on the changes produced by the urban policies carried out in the phase of so-called Neapolitan Renaissance. The second part will be dedicated to deepen the link between the images of the city conveyed by the media and the touristic sector, emphasizing the role of the official representations and of the Campania Region Film Commission. The third part of the paper will focus on the conflicts involving the urban actors about the existence of a potential link between some negative representations of the periodical crisis of the city (for garbage, organized crime and difficulties in the administrative management) and tourist flows. We will argue that the duplicity of representations proposes in a new way the traditional dual image of the Neapolitan cityscape, inspiring by a different notion of “authenticity”.L’articolo si propone di analizzare le connessioni tra film-induced tourism, city branding e immagine place-based attraverso il caso studio di Napoli, in particolare approfondendo il ruolo assunto dalle politiche urbane non solo nel promuovere e sostenere ma anche nel rifiutare alcune specifiche rappresentazioni della città. Nella prima parte esploreremo questa relazione focalizzando l’attenzione sulle rappresentazioni mutevoli della città nei film e sui cambiamenti prodotti dalle politiche urbane portate avanti nella fase del cosiddetto Rinascimento napoletano. La seconda parte sarà dedicata ad approfondire il legame tra le immagini della città veicolate dai media e il settore turistico, enfatizzando il ruolo delle rappresentazioni ufficiali e della Film Commission Regione Campania. La terza parte si concentrerà sui conflitti che coinvolgono gli attori urbani intorno all'esistenza di un legame tra alcune rappresentazioni negative delle crisi periodiche della città (causate dalla spazzatura, dalla criminalità organizzata e delle difficoltà nella gestione amministrativa) e i flussi turistici. Sosterremo che l’attuale duplicità di rappresentazioni propone in modo nuovo la tradizionale immagine duale del paesaggio urbano napoletano, ispirandosi ad una differente nozione di “autenticità”.
Effect of pruning-derived biochar on heavy metals removal and water dynamics
Biomass-derived biochar is considered as a promising
heavy metal adsorbent, due to abundance of polar functional
groups, such as carboxylic, hydroxyl, and amino
groups, which are available for heavy metal removal. The
aims of this study were to evaluate the effectiveness of an
orchard pruning-derived biochar in removing some heavy
metals (through the evaluation of isotherms) and to study
water dynamics at the solid-liquid interface as affected by
heavy metal adsorption (through an innovative nuclear magnetic
resonance (NMR) relaxometry approach). Both isotherms
and NMR spectra revealed that Pb and Cr showed a
good affinity for the biochar surface (Pb > Cr), while Cu was
less affine. Accordingly, higher amounts of Pb and Cr were
adsorbed by biochar as compared to those of Cu in the single
systems. In binary systems (i.e., when two metals were applied
simultaneously), Pb showed the highest inhibition of the
adsorption of the other two metals, whereas the opposite was
evidenced when Cu was used; the competitive adsorption was
also strongly influenced by the metal residence time on biochar
surface. In ternary systems (i.e., when all metals were
applied simultaneously), even in the presence of high amounts
of Pb and Cr, considerable adsorption of Cu occurred, indicating
that some biochar adsorption sites were highly specific
for a single metal
A Statistical Approach for Improving the Performance of a Testing Methodology for Measurement Software
This paper describes the significant enhancements brought to an original methodology designed for testing measurement software.
In a previous paper, the authors proposed a blackbox seven-step procedure that allows the functional verification of complex instrument software to be performed.
The main features of the procedure are concerned with the following: 1) the ability of reproducing actual correlations among the software inputs and 2) the need for a limited number of test cases.Making use of innovative statistical techniques, themethodology performance and reliability have been enhanced.
Two further steps have been added with the aim of improving the correlation coefficient assessments and providing the estimations with a confidence level. Finally, a new strategy has been studied to optimize the number of test cases.
The effects of the new solutions on the performance of the methodology are evaluated by applying the procedure to a complex softwaremodule employed in an automotive system. A comparison with the previous methodology version is also reported
Dielectric Response of a Variable Saturated Soil Contaminated by Non-Aqueous Phase Liquids (NAPLs)
AbstractIn recent years, several studies have been conducted both in saturated and unsaturated soils to detect non-aqueous phase liquid (NAPL) hydrocarbon contamination in soils and groundwater by means of the time domain reflectometry (TDR) technique. This technique is widely used for measuring the dielectric permittivity and bulk electrical conductivity of multiphase systems. Only accurate knowledge of the dielectric response of soil matrix- water-NAPL (saturated condition) or soil matrix-air-water-NAPL (unsaturated condition) systems can allow the volumetric NAPL content (θNAPL) to be determined in the soil. This paper investigates the influence of NAPL contamination (corn oil, a non-volatile and non-toxic NAPL, was used) on TDR measurement in a volcanic soil, relating dielectric permittivity of the multiphase soil system to volumetric fluid content θf (i.e. water+NAPL). The soil samples were oven dried at 105°C and passed through a 2mm sieve. Known quantities of soil, water and oil were mixed and repacked into plastic cylinders (15cm high and 9.5cm in diameter); 40 different combinations of water and oil were tested, with θNAPL varying from 0.05 to 0.40 by 0.05cm3/cm3 increments. A volumetric mixing model with three (soil matrix-water-NAPL) or four (soil matrix-air-water-NAPL) phases permitted conversion from a dielectric permittivity domain into a θf domain. The results show that, the amount of contaminant in soil can be inferred if the total volume of pore fluid θf and the dielectric permittivity of the contaminated soil are known. Further work will be built on this initial study, concentrating on: i) enhancing the model linkage and validating it with new laboratory results; ii) validating the developed TDR interpretation tool with field results
A soil non-aqueous phase liquid (NAPL) flushing laboratory experiment based on measuring the dielectric properties of soil–organic mixtures via time domain reflectometry (TDR)
Abstract. The term non-aqueous phase liquid (NAPL) refers to a group of organic compounds with scarce solubility in water. They are the products of various human activities and may be accidentally introduced into the soil system. Given their toxicity level and high mobility, NAPLs constitute a serious geo-environmental problem. Contaminant distribution in the soil and groundwater contains fundamental information for the remediation of polluted
soil sites. The present research explored the possible employment of time
domain reflectometry (TDR) to estimate pollutant removal in a silt-loam soil that was primarily contaminated with a corn oil as a light NAPL and then flushed with different washing solutions. Known mixtures of soil and NAPL were prepared in the laboratory to achieve soil specimens with varying
pollution levels. The prepared soil samples were repacked into plastic
cylinders and then placed in testing cells. Washing solutions were then
injected upward into the contaminated sample, and both the quantity of
remediated NAPL and the bulk dielectric permittivity of the soil sample were
determined. The above data were also used to calibrate and validate a
dielectric model (the α mixing model) which permits the volumetric
NAPL content (θNAPL; m3 m−3) within the contaminated sample to be determined and quantified during the different decontamination stages. Our results demonstrate that during a decontamination process, the TDR device is NAPL-sensitive: the dielectric permittivity of the medium increases as the NAPL volume decreases. Moreover, decontamination progression can be monitored using a simple (one-parameter) mixing model
MAT 95: Problem Solving Process and Strategies
Covers fundamentals and application of four steps of Problem Solving. Includes a problem solving strategy with a hands-on problems
CAMBIO URBANO Y ESPACIOS DE CONSUMO EN LAS GEOGRAFÍAS POLÍTICAS DE LA INESTABILIDAD ENTRE EUROPA Y MEDITERRÁNEO
El artículo se focaliza sobre la relación entre cambio urbano y espacios del consumo, enmarcándola dentro del proceso de globalización y, en particular, en el contexto del impacto que este juega en las ciudades, lugares donde las lógicas económicas y políticas y las consecuencias sociales la geopolítica global se concretan. Después de una introducción general, el focus se desplaza sobre las microgeografías que la relación entre ciudad y consumo produce a escala euromediterránea, diversificando el proceso de valorización del espacio urbano implementado en las regiones fuertes de lo desarrollado en el las débiles. Las formas de polarización y la inseguridad socio-espacial, así como el impacto de las políticas de regeneración urbana en la geopolítica local, se analizan con atención a las ciudades del sur de Europa, que no es sólo un área periférica dentro de la UE sino también un frontera dentro de un espacio más amplio que abarca toda el área mediterránea
Il contrasto alle frodi finanziarie nell'ambito dell'Unione europea.
Il presente lavoro, dopo un’analisi dell’evoluzione della normativa dei Trattati rilevante per quanto concerne gli interessi finanziari dell’Unione, si sofferma sui relativi approdi di diritto derivato, alla luce di quello che è stato il percorso evolutivo che ha portato prima all’adozione della Convenzione PIF e, in seguito, della Direttiva PIF.
In generale, è stata evidenziata la connessione tra la protezione degli interessi finanziari sovranazionali e la nascita di un diritto penale europeo; il legislatore dell’Unione ha infatti adottato, come primo strumento nell’ambito della cooperazione penale, sulla base dell’art. K.3 del Trattato di Maastricht, proprio la Convenzione sulla tutela degli interessi finanziari europei, da proteggere mediante il diritto penale.
A questo sono seguiti, nei due anni successivi, il Primo Protocollo, sulla corruzione e il Secondo Protocollo, sulla responsabilità delle persone giuridiche, riciclaggio e confisca; questi tre atti normativi possono quindi essere definiti come la prima effettiva opera di armonizzazione relativa ai tre delitti maggiormente lesivi delle finanze europee.
Partendo, dunque, da una doverosa premessa sulla Convenzione PIF, si passerà all’analisi della Direttiva PIF, disciplina attualmente in vigore per la repressione penale delle frodi concernenti l’imposta sul valore aggiunto; infine, si dedicherà spazio ad alcune riflessioni sulle direttive antiriciclaggio, le quali offrono strumenti per reprimere un altro grave illecito lesivo delle finanze dell’Unione.
Si analizzerà poi il ruolo che la Procura europea, a partire dalla sua istituzione, ha avuto nella repressione del fenomeno oggetto del presente lavoro.
Con riguardo alla Direttiva PIF e alla sesta direttiva antiriciclaggio, saranno esaminati anche i decreti legislativi di attuazione, adottati dal legislatore italiano; in rapporto al Regolamento EPPO,
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sarà invece analizzato il decreto legislativo con cui l’ordinamento interno ha adeguato il suo sistema alle nuove regole sovranazionali di diretta applicazione nel territorio nazionale.
La parte finale dell’elaborato sarà dedicata alla tutela amministrativa degli interessi finanziari dell’Unione. Ci si concentrerà, in particolare, sull’analisi della disciplina del Regolamento (CE/Euratom) n. 2988/1995, tenendo in considerazione la copiosa giurisprudenza della Corte di Giustizia che, sul punto, ha di fatto costruito un sistema, da esaminare nel suo complesso.
Infine, ulteriore spazio sarà riservato al ruolo dell’Ufficio europeo per la lotta antifrode (OLAF), tenuto conto delle modifiche normative del regolamento che ne disciplina l’azione, i poteri e le competenze.The present work, after an analysis of the evolution of the legislation of the Treaties relevant as regards the financial interests of the Union, focuses on the relative achievements of secondary law, in the light of what was the evolutionary path that first led to the adoption of the PIF Convention and, subsequently, of the PIF Directive.
In general, the connection between the protection of supranational financial interests and the birth of a European criminal law has been highlighted; the EU legislator has in fact adopted, as the first instrument in the field of criminal cooperation, on the basis of art. K.3 of the Maastricht Treaty, precisely the Convention on the protection of European financial interests, to be protected by criminal law.
This was followed, in the following two years, by the First Protocol, on corruption and the Second Protocol, on the liability of legal persons, money laundering and confiscation; these three legislative acts can therefore be defined as the first effective work of harmonization relating to the three crimes most harmful to European finances.
Starting, therefore, from a dutiful premise on the PIF Convention, we will move on to the analysis of the PIF Directive, a regulation currently in force for the penal repression of fraud concerning value added tax; finally, space will be devoted to some reflections on the anti-money laundering directives, which offer tools for repressing another serious offense harmful to the Union's finances.
The role that the European Public Prosecutor's Office, starting from its establishment, has had in the repression of the phenomenon object of this work will then be analysed.
With regard to the PIF Directive and the sixth anti-money laundering directive, the implementing legislative decrees adopted by the Italian legislator will also be examined; in relation to the EPPO Regulation,
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instead, the legislative decree with which the internal legal system adapted its system to the new supranational rules of direct application in the national territory will be analysed.
The final part of the thesis will be dedicated to the administrative protection of the Union's financial interests. We will focus, in particular, on the analysis of the regulation of Regulation (EC/Euratom) n. 2988/1995, taking into consideration the abundant jurisprudence of the Court of Justice which, on this point, has in fact built a system, to be examined as a whole.
Finally, further space will be reserved for the role of the European Anti-Fraud Office (OLAF), taking into account the regulatory changes to the regulation that governs its action, powers and responsibilities
Consumption and Retail in Urban Spaces: Studies on Italy and Catalonia
The article, based on the scientific results of the last phase of the project “Retail, Consumption, and the City: Practices, Planning and Governance for Urban Inclusion, Resilience and Sustainability”, proposes further reflections on the changing urban landscapes of retail and consumption through studies on Italy and Catalonia. This stage of the research project has been aimed at investigating – through specific in-depth studies (thematic or related to case studies) – aspects not adequately dealt with in the published volumes of the seven research units, or even to take inspiration from themes and cases already dealt with to advance in a reflection that could contribute to build a further piece of a new research agenda on retail, consumption, and the city. By cross-referencing descriptive evidence and theoretical reflections, the article traces the main themes of this special issue, with regard to the evolutionary and, in some cases, analytical trajectories starting as from the different case studies analyzed, all aimed at reflecting on the relationship between consumption, retail and urban spaces in Italy and Catalonia at different scales
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