Income tax guide: an analysis of the obligations imposed on individuals, firms and corporations by the federal income tax law, suggestions for making returns, and form for recording income

The obligations imposed by the far reaching income tax law which has just been enacted may be broadly separated between those imposed on Individuals and those imposed on Corporations

Certified public accountant

What the Certified Public Accountant is and what he does. The growth, the requirements and the work of a new profession. Reprinted from The business World, of JULY, 1910. With the Compliments of Lybrand, Ross Bros. & Montgomery Certified Public Accountants New York Pittsburgh Chicago Philadelphi

4f-spin dynamics in La(2-x-y)Sr(x)Nd(y)CuO(4)

We have performed inelastic magnetic neutron scattering experiments on La(2-x-y)Sr(x)Nd(y)CuO(4) in order to study the Nd 4f-spin dynamics at low energies. In all samples we find at high temperatures a quasielastic line (Lorentzian) with a line width which decreases on lowering the temperature. The temperature dependence of the quasielastic line width Gamma/2(T) can be explained with an Orbach-process, i.e. a relaxation via the coupling between crystal field excitations and phonons. At low temperatures the Nd-4f magnetic response S(Q,omega) correlates with the electronic properties of the CuO(2)-layers. In the insulator La(2-y)Nd(y)CuO(4) the quasielastic line vanishes below 80 K and an inelastic excitation occurs. This directly indicates the splitting of the Nd3+ ground state Kramers doublet due to the static antiferromagnetic order of the Cu moments. In La(1.7-x)Sr(x)Nd(0.3)CuO(4) with x = 0.12, 0.15 and La(1.4-x)Sr(x)Nd(0.6)CuO(4) with x = 0.1, 0.12, 0.15, 0.18 superconductivity is strongly suppressed. In these compounds we observe a temperature independent broad quasielastic line of Gaussian shape below T about 30 K. This suggests a distribution of various internal fields on different Nd sites and is interpreted in the frame of the stripe model. In La(1.8-y)Sr(0.2)Nd(y)CuO(4) (y = 0.3, 0.6) such a quasielastic broadening is not observed even at lowest temperature.Comment: 8 pages, 10 figures included, to appear in Phys. Rev.

Medicinal plants used by women in Mecca: urban, Muslim and gendered knowledge

Background: This study explores medicinal plant knowledge and use among Muslim women in the city of Mecca, Saudi Arabia. Ethnobotanical research in the region has focused on rural populations and male herbal healers in cities, and based on these few studies, it is suggested that medicinal plant knowledge may be eroding. Here, we document lay, female knowledge of medicinal plants in an urban centre, interpreting findings in the light of the growing field of urban ethnobotany and gendered knowledge and in an Islamic context. Methods: Free-listing, structured and semi-structured interviews were used to document the extent of medicinal plant knowledge among 32 Meccan women. Vernacular names, modes of preparation and application, intended therapeutic use and emic toxicological remarks were recorded. Women were asked where they learnt about medicinal plants and if and when they preferred using medicinal plants over biomedical resources. Prior informed consent was always obtained. We compared the list of medicinal plants used by these Meccan women with medicinal plants previously documented in published literature. Results: One hundred eighteen vernacular names were collected, corresponding to approximately 110 plants, including one algae. Of these, 95 were identified at the species level and 39 (41%) had not been previously cited in Saudi Arabian medicinal plant literature. Almost one half of the plants cited are food and flavouring plants. Meccan women interviewed learn about medicinal plants from their social network, mass media and written sources, and combine biomedical and medicinal plant health care. However, younger women more often prefer biomedical resources and learn from written sources and mass media. Conclusions: The fairly small number of interviews conducted in this study was sufficient to reveal the singular body of medicinal plant knowledge held by women in Mecca and applied to treat common ailments. Plant availability in local shops and markets and inclusion in religious texts seem to shape the botanical diversity used by the Meccan women interviewed, and the use of foods and spices medicinally could be a global feature of urban ethnobotany. Ethnobotanical knowledge among women in Islamic communities may be changing due to access to mass media and biomedicine. We recognise the lack of documentation of the diversity of medicinal plant knowledge in the Arabian Peninsula and an opportunity to better understand gendered urban and rural knowledge