Where to find facial artery perforators: a reference point

Reconstructive surgery of the midface using facial artery perforator (FAP) flaps is being used more frequently now as it has been reported to provide better aesthetic results and reduce a traditional two-stage procedure to a one-stage technique. Wide acceptance of this approach is limited by poor understanding of the anatomy associated with this technique however. This was investigated through a cadaveric study. The facial artery (FA) of 16 cadaveric half faces were each identified, cannulated with coloured latex, and then dissected to give an accurate and quantified description of FA perforating branches. A lateral view picture of each specimen was taken and analysed using ImageJ 1.42q. Cadaveric dissections showed that each hemiface could be regarded as a single entity. Means: FA length = 116±22 mm, FA diameter = 2.62±0.74mm, number of FAPs = 4±2, FAP length = 14.12±3.46 mm, FAP diameter = 0.94±0.29 mm. A reference point, A, where FAPs were consistently found to originate was also identified. Therefore, the FAP flap is a viable and valuable addition to plastic reconstructive techniques. The localisation of point A with precise measurements can facilitate the design and use of such FAP flaps for the reconstruction of nasal, as well as perinasal and perioral defects

Constitutional Law-Civil Rights-Standard for Relief in Racial Discrimination Cases Requires a Showing of Discriminatory Intent

When Congress passed Title VII of the Civil Rights Act of 1964, it did not extend the coverage of the Act to public employers. Consequently, the Griggs v. Duke Power Co. decision in 1971 created the anomalous situation that private employers were held to a tougher standard of scrutiny with respect to racial considerations in their hiring procedures under Title VII than were public employers under the Constitution. This curious development in the relationship between public employment and Title VII caused many courts to alter their standards for equal protection violations in the early 1970\u27s. In the realm of public employment, these courts began to permit a showing of the disparate impact of an employment test on a minority group to shift the burden to the state of showing that the test was job related. Since this analysis had been used in the context of the constitutional standard for equal protection violations, these decisions abandoned the traditional de jure test in favor of a de facto test which required only a showing of impact without inquiry into the state\u27s intent

Transparency in Private Collection of Federal Taxes

Most federal taxes are collected from taxpayers by business entities, held in a public trust for the United States, and then paid over to the Internal Revenue Service (the IRS). While the vast majority of business entities pay over the taxes held in trust in a timely and appropriate manner, a sizeable amount, in dollar terms, does not get paid. The amount of unpaid “collected” taxes in 2008 created a $58 billion tax gap item. Disclosure law governing federal taxes defaults to non-disclosure for most tax returns. This general rule of non-disclosure governs the returns reporting the taxes collected by business entities even though the information on these returns is information concerning a public trust. This article analyzes the federal tax disclosure laws and concludes that the amount of taxes collected on behalf of the United States and the amount of these collected taxes paid over to the IRS should be disclosed. Rather than coming under the general rule of non-disclosure which applies to income tax returns and other returns reporting the liability of an individual or entity for the payment of taxes, these returns should be treated like the returns of pension plans, which are open for the public to see. In addition to approaching the issue from the perspective of disclosure policy, the article also looks at the collection policy issues presented by the disclosure of this information. For the same policy reasons that Congress has decided compliance is enhanced by the disclosure of pension plans and the returns of exempt organizations, the article concludes that compliance would be enhanced by this proposal and the tax gap reduced

Financial Disability For All

The Internal Revenue Code has four discreet sections that allow late filing of claims and other documents under the circumstances described in those sections. The IRS has promulgated a procedural regulation that allows it to permit late elections under prescribed circumstances. Neither the Code sections nor the Regulation cover all of the circumstances in which taxpayers have a good excuse for missing a time frame. The current provisions have developed in an ad hoc manner. More ad hoc development of this area is possible as equitable tolling litigation seeks to open up time frames under the Code despite the efforts of the IRS to argue the tax code is exceptional. Rather than continue down the path of ad hoc allowance of late claims and certain other late actions, this Article recommends the creation of a statute that would apply to all situations. The recommendation draws from the current provisions allowing late action and from principles developed in equitable tolling litigation. It proposes a transparent system under which the IRS would make a determination whether the late action qualified and that determination would be subject to judicial review under an abuse of discretion standard

Variation in Permeability and Treatability in Shortleaf Pine and Yellow Poplar

Superficial gas permeability determinations were made for longitudinal, radial, and tangential flow on samples removed from different heights, radii, and distances along the radii in a young and a mature shortleaf pine (Pinus echinata Mill.) and in a yellow poplar (Liriodendron tulipifera L.). Permeability was measured at a mean pressure of 2.2 atmospheres and the wood was maintained at about 18% moisture content. Some of the samples were then pressure-treated with creosote under controlled conditions to estimate treatability. Specific gravity and latewood per cent were also determined. In the young pine, position in the tree showed no effect on permeability, whereas in the mature pine a slight increase with height and a sharp increase with distance from the pith were detected. In yellow poplar, an increase of permeability with distance outwards along the radius was detected, but no consistent height change. Treatability, particularly retention, was moderately correlated with permeability, particularly in shortleaf pine. In yellow poplar, inclusion of permeability values for all three structural directions was necessary to obtain correlation. All relationships were improved by transforming the permeability logarithmically. Specific gravity and latewood relationships with permeability were conflicting. Use of a mean pressure higher than atmospheric appeared to be advantageous in permeability determinations

Effect of Specimen Length on Longitudinal Gas Permeability in Hardwoods

A study was carried out to determine whether the longitudinal gas permeability of hardwoods is affected by specimen length. The results indicate that in most woods tested, the permeability remains constant as length is reduced, except for lengths below 0.75 inch. Thereafter, with decreasing specimen length, permeability increases drastically. The large differences in permeability of samples of different length are attributed to random blockages in the capillary structure of the wood