Halos, Billboards, and the Taxation of Charitable Sponsorships

This article reexamines the controversy in the 1990s over the tax treatment of revenues charities earn by selling sponsor acknowledgements. The controversy erupted when the IRS tried to tax Mobil Cotton Bowl and John Hancock Bowl on their sponsorship revenues, claiming that it represented payment for advertising. It ended when Congress amended to tax code to grant sponsorship revenues an effective exemption from tax. Traditionally, this has been understood as a simple and sordid story of raw lobbying power supplanting good tax policy. I argue that the controversy reflects the overriding importance of political symbolism in understanding the charitable tax exemption and the unrelated business income tax (UBIT) that protects it

Halos, Billboards, and the Taxation of Charitable Sponsorships

This article reexamines the controversy in the 1990s over the tax treatment of revenues charities earn by selling sponsor acknowledgements. The controversy erupted when the IRS tried to tax Mobil Cotton Bowl and John Hancock Bowl on their sponsorship revenues, claiming that it represented payment for advertising. It ended when Congress amended to tax code to grant sponsorship revenues an effective exemption from tax. Traditionally, this has been understood as a simple and sordid story of raw lobbying power supplanting good tax policy. I argue that the controversy reflects the overriding importance of political symbolism in understanding the charitable tax exemption and the unrelated business income tax (UBIT) that protects it

Amateur Astronomy Research Telescope

The ERAU Amateur Astronomy Club Research Team is designing and building an amateur research telescope. The primary goal is high portability and compactness, with no compromise of optical quality. The team began with a set of mirrors pre-owned by the Amateur Astronomy Club, and will be constructing the telescope frame from medium density particle board. In the traditional style of John Dobson, the secondary mirror will be mounted on a truss system. This will reduce the weight and size of the telescope during transportation, as it can be disassembled and transported in a very small area. The primary purpose of the telescope is to observe and catalog messier objects in the night sky. After completion of the Messier Catalog, it shall be presented before physics faculty of ERAU

A method to implement fine-grained access control for personal health records through standard relational database queries

AbstractOnline personal health records (PHRs) enable patients to access, manage, and share certain of their own health information electronically. This capability creates the need for precise access-controls mechanisms that restrict the sharing of data to that intended by the patient. The authors describe the design and implementation of an access-control mechanism for PHR repositories that is modeled on the eXtensible Access Control Markup Language (XACML) standard, but intended to reduce the cognitive and computational complexity of XACML. The authors implemented the mechanism entirely in a relational database system using ANSI-standard SQL statements. Based on a set of access-control rules encoded as relational table rows, the mechanism determines via a single SQL query whether a user who accesses patient data from a specific application is authorized to perform a requested operation on a specified data object. Testing of this query on a moderately large database has demonstrated execution times consistently below 100ms. The authors include the details of the implementation, including algorithms, examples, and a test database as Supplementary materials

`Representing and Being Represented in Turn’ - A Symposium on Hélène Landemore’s "Open Democracy"

Hélene Landemore’s Open Democracy challenges today’s democracies to meet their legitimacy deficits by opening up a wide array of participatory opportunities, from enhanced forms of direct democracy, to internet crowdsourcing, to representation through random selection to a citizens’ assembly: “representing and being represented in turn” (p. xvii).  Her aim: to replace citizen consent with citizen power.  The critics advance both praise and misgivings.  Joshua Cohen asks if Landemore's innovations are best understood as supplements or alternatives to the current system. Daniele Cammack argues for the significance of open mass meetings as well as smaller representative bodies. Peter Stone considers citizens’ assemblies inadequate for popular sovereignty.  Christopher Achen warns of problems in accurate representation, through both self-selection into the lottery and domination in the discussion. Ethan Lieb argues that particular innovations are useful only in some contexts, and that in each citizens should learn their appropriate role responsibilities. Landemore responds by agreeing, clarifying and rebutting

The Influence of Social Comparison on Visual Representation of One's Face

Can the effects of social comparison extend beyond explicit evaluation to visual self-representation—a perceptual stimulus that is objectively verifiable, unambiguous, and frequently updated? We morphed images of participants' faces with attractive and unattractive references. With access to a mirror, participants selected the morphed image they perceived as depicting their face. Participants who engaged in upward comparison with relevant attractive targets selected a less attractive morph compared to participants exposed to control images (Study 1). After downward comparison with relevant unattractive targets compared to control images, participants selected a more attractive morph (Study 2). Biased representations were not the products of cognitive accessibility of beauty constructs; comparisons did not influence representations of strangers' faces (Study 3). We discuss implications for vision, social comparison, and body image

A Domain-Agnostic Approach for Characterization of Lifelong Learning Systems

Despite the advancement of machine learning techniques in recent years, state-of-the-art systems lack robustness to "real world" events, where the input distributions and tasks encountered by the deployed systems will not be limited to the original training context, and systems will instead need to adapt to novel distributions and tasks while deployed. This critical gap may be addressed through the development of "Lifelong Learning" systems that are capable of 1) Continuous Learning, 2) Transfer and Adaptation, and 3) Scalability. Unfortunately, efforts to improve these capabilities are typically treated as distinct areas of research that are assessed independently, without regard to the impact of each separate capability on other aspects of the system. We instead propose a holistic approach, using a suite of metrics and an evaluation framework to assess Lifelong Learning in a principled way that is agnostic to specific domains or system techniques. Through five case studies, we show that this suite of metrics can inform the development of varied and complex Lifelong Learning systems. We highlight how the proposed suite of metrics quantifies performance trade-offs present during Lifelong Learning system development - both the widely discussed Stability-Plasticity dilemma and the newly proposed relationship between Sample Efficient and Robust Learning. Further, we make recommendations for the formulation and use of metrics to guide the continuing development of Lifelong Learning systems and assess their progress in the future.Comment: To appear in Neural Network