Disfavored Constitution, Passive Virtues? Linking State Constitutional Fiscal Limitations and Permissive Taxpayer Standing Doctrines

This Article contrasts the permissive state taxpayer standing doctrines in place in most states with the restrictive federal and state taxpayer standing rules applied in federal court. It proposes a new theory to explain this disparity, arguing that ubiquitous state constitutional fiscal restrictions, which specifically limit a state government’s ability to tax, spend, and borrow, are a primary impetus in the creation and development of liberal state taxpayer standing doctrines. The Article evaluates this novel hypothesis through an empirical-historical survey of the early state taxpayer standing decisions in every permissive jurisdiction and finds that these provisions are indeed involved in most cases and in most states. It concludes by discussing the implications of these results

Characterizing fully principal congruence representable distributive lattices

Motivated by a recent paper of G. Gr\"atzer, a finite distributive lattice $D$ is said to be fully principal congruence representable if for every subset $Q$ of $D$ containing $0$, $1$, and the set $J(D)$ of nonzero join-irreducible elements of $D$, there exists a finite lattice $L$ and an isomorphism from the congruence lattice of $L$ onto $D$ such that $Q$ corresponds to the set of principal congruences of $L$ under this isomorphism. Based on earlier results of G. Gr\"atzer, H. Lakser, and the present author, we prove that a finite distributive lattice $D$ is fully principal congruence representable if and only if it is planar and it has at most one join-reducible coatom. Furthermore, even the automorphism group of $L$ can arbitrarily be stipulated in this case. Also, we generalize a recent result of G. Gr\"atzer on principal congruence representable subsets of a distributive lattice whose top element is join-irreducible by proving that the automorphism group of the lattice we construct can be arbitrary.Comment: 20 pages, 8 figure

Characterisation of the Mopra Radio Telescope at 16--50 GHz

We present the results of a programme of scanning and mapping observations of astronomical masers and Jupiter designed to characterise the performance of the Mopra Radio Telescope at frequencies between 16-50 GHz using the 12-mm and 7-mm receivers. We use these observations to determine the telescope beam size, beam shape and overall telescope beam efficiency as a function of frequency. We find that the beam size is well fit by $\lambda$/$D$ over the frequency range with a correlation coefficient of ~90%. We determine the telescope main beam efficiencies are between ~48-64% for the 12-mm receiver and reasonably flat at ~50% for the 7-mm receiver. Beam maps of strong H$_2$O (22 GHz) and SiO masers (43 GHz) provide a means to examine the radial beam pattern of the telescope. At both frequencies the radial beam pattern reveals the presence of three components, a central `core', which is well fit by a Gaussian and constitutes the telescopes main beam, and inner and outer error beams. At both frequencies the inner and outer error beams extend out to approximately 2 and 3.4 times the full-width half maximum of the main beam respectively. Sources with angular sizes a factor of two or more larger than the telescope main beam will couple to the main and error beams, and therefore the power contributed by the error beams needs to be considered. From measurements of the radial beam power pattern we estimate the amount of power contained in the inner and outer error beams is of order one-fifth at 22 GHz rising slightly to one-third at 43 GHz.Comment: Accepted for publication in PAS

The implications of sustainable development for airport duty-free business models

© HENRY STEWART PUBLICATIONS. This paper considers how the challenges underpinning sustainable development are likely to impact on duty-and tax-free retailing in airports and, by implication, in the entire aviation industry. The paper defines the role of retail as a vital source of airport revenues, before considering the carbon consequences of the sector’s incumbent business models. It finds that products taken onto aircraft increase aircraft weight and fuel burn and are a primary source of carbon emissions for duty-free retailers. The implications for the sector are discussed, and the potential for implementing more sustainable business models is presented. Here it is identified that the specific logistical, economic, and political constraints of operating in the airport make alternative business models difficult, if not impossible to implement. The specialisations that have helped this sector to flourish are constraining their ability to adapt to the climate challenge

The RMS Survey: 6 cm continuum VLA observations towards candidate massive YSOs in the northern hemisphere

(Abridged) Context: The Red MSX Source (RMS) survey is an ongoing multi-wavelength observational programme designed to return a large, well-selected sample of massive young stellar objects (MYSOs). We have identified $\sim$2000 MYSO candidates located throughout the Galaxy by comparing the colours of MSX and 2MASS point sources to those of known MYSOs. Aims: To identify the populations of UCHII regions and PNe within the sample and examine their Galactic distribution. Method: We have conducted high resolution radio continuum observations at 6 cm towards 659 MYSO candidates in the northern hemisphere (10\degr< l < 250\degr) using the VLA. In addition to these targeted observations we present archival data towards a further 315 RMS sources extracted from a previous VLA survey of the inner Galaxy. Results: We find radio emission towards 272 ($\sim$27% of the observed sample). Using results from other parts of our multi-wavelength survey we separate these RMS-radio associations into two distinct types of objects, classifying 51 as PNe and a further 208 as either compact or UC HII regions. Using this well selected sample of HII regions we estimate their Galactic scale height to be 0.6\degr. Conclusions: Using radio continuum and archival data we have identified 79 PNe and 391 HII regions within the northern RMS catalogue. We estimate the total fraction of contamination by PNe in the RMS sample is of order 10%. The sample of HII regions is probably the best representation to date of the Galactic population of HII regions as a whole.Comment: Accepted for publication in Astronomy and Astrophysics. 15 pages, 9 figures and 5 tables. Full versions of Tables 3, 4 and 5 and Figs. 2, 4 and 7 will only be available via CDS or the RMS website at http:/www.ast.leeds.ac.uk/cgi-bin/RMS/RMS_VLA_IMAGES.cg

The RMS Survey: Resolving kinematic distance ambiguities towards a sample of compact HII regions using HI absorption

We present high-resolution HI data obtained using the Australia Telescope Compact Array to resolve the near/far distance ambiguities towards a sample of compact HII regions from the Red MSX Source (RMS) survey. The high resolution data are complemented with lower resolution archival HI data extracted from the Southern and VLA Galactic Plane surveys. We resolve the distance ambiguity for nearly all of the 105 sources where the continuum was strong enough to allow analysis of the HI absorption line structure. This represents another step in the determination of distances to the total RMS sample, which with over 1,000 massive young stellar objects and compact HII regions, is the largest and most complete sample of its kind. The full sample will allow the distribution of massive star formation in the Galaxy to be examined.Comment: Accepted by MNRAS. This paper consists of 15 pages and contains 10 figures and 5 table

Probing discs around massive young stellar objects with CO first overtone emission

We present high resolution (R~50,000) spectroastrometry over the CO 1st overtone bandhead of a sample of seven intermediate/massive young stellar objects. These are primarily drawn from the red MSX source (RMS) survey, a systematic search for young massive stars which has returned a large, well selected sample of such objects. The mean luminosity of the sample is approximately 5 times 10^4 L_\odot, indicating the objects typically have a mass of ~15 solar masses. We fit the observed bandhead profiles with a model of a circumstellar disc, and find good agreement between the models and observations for all but one object. We compare the high angular precision (0.2-0.8 mas) spectroastrometric data to the spatial distribution of the emitting material in the best-fitting models. No spatial signatures of discs are detected, which is entirely consistent with the properties of the best-fitting models. Therefore, the observations suggest that the CO bandhead emission of massive young stellar objects originates in small-scale disks, in agreement with previous work. This provides further evidence that massive stars form via disc accretion, as suggested by recent simulations.Comment: Accepted for publication in MNRA

The Slope of the Near Infrared Extinction Law

We determine the slope of the near infrared extinction power law (A$_{\lambda} \propto \lambda^{-\alpha}$) for 8 regions of the Galaxy between l$\sim27^{\circ}$ and $\sim100^{\circ}$. UKIDSS Galactic Plane Survey data are compared, in colour-colour space, with Galactic population synthesis model data reddened using a series of power laws and convolved through the UKIDSS filter profiles. Monte Carlo simulations allow us to determine the best fit value of $\alpha$ and evaluate the uncertainty. All values are consistent with each other giving an average extinction power law of $\alpha$=2.14$^{+0.04}_{-0.05}$. This is much steeper than most laws previously derived in the literature from colour excess ratios, which are typically between 1.6 and 1.8. We show that this discrepancy is due to an inappropriate choice of filter wavelength in conversion from colour excess ratios to $\alpha$ and that effective rather than isophotal wavelengths are more appropriate. In addition, curved reddening tracks, which depend on spectral type and filter system, should be used instead of straight vectors.Comment: Accepted by MNRAS: 11/08/09. 13 pages, 10 figures, 2 table

The RMS Survey: 13CO observations of candidate massive YSOs in the southern hemisphere

Abridged: The Red MSX Source (RMS) survey is an ongoing multi-wavelength observational programme designed to return a large, well-selected sample of massive young stellar objects (MYSOs). Here we present 13CO observations made towards 854 MYSOs candidates located in the 3rd and 4th quadrants. We detected 13CO emission towards a total of 751 of the 854 RMS sources observed (~88%). In total 2185 emission components are detected above 3$\sigma$ level. Multiple emission profiles are observed towards the majority of these sources - 455 sources (~60%) - with an average of ~4 molecular clouds along the line of sight. These multiple emission features make it difficult to assign a kinematic velocity to many of our sample. We have used archival CS (J=2-1) and maser velocities to resolved the component multiplicity towards 82 sources and have derived a criterion which is used to identify the most likely component for a further 202 multiple component sources. Combined with the single component detections we have obtained unambiguous kinematic velocities towards 580 sources (~80% of the detections). The 171 sources for which we have not been able to determine the kinematic velocity will require additional line data. Using the rotation curve of Brand and Blitz (1993) and their radial velocities we calculate kinematic distances for all components detected.Comment: Summitted to A&A, the resolution of figure 1 has been reduced, samples of Table 3 and Figure 11 are now included but the full version will only be available in the online version of the journa