The Income Tax and Accounting Records for Illegal Businesses

The activities of gamblers and other illegal operators have received considerable public notice recently as a result of the Kefauver Committee\u27s investigations. Although the amounts of money involved in these operations are astronomical, no complete records are maintained by these individuals. Amounts entered on income tax returns of this type are completely incapable of verification in the usual method because of the incompleteness of the records and data available. Admittedly these operators are in the unenviable position of being required to keep complete records for income tax purposes, but being afraid to do so because of their evidentiary value to state and local authorities. However, the courts seem to have taken a lenient attitude concerning the requirements for the keeping of records as they are applied to taxpayers engaged in illegal businesses

Independent technical investigation of the Puna Geothermal Venture unplanned steam release, June 12 and 13, 1991, Puna, Hawaii

This document reviews the events that led up to and occurred during the unplanned steam release from Puna Geothermal Venture's Kapoho State 8 geothermal well in 1991.For the Honorable Lorraine R. Inouye, Mayor, County of Hawaii and the Honorable William W. Paty, Chairperson, Board of Land and Natural Resources

Neuropsychiatric symptoms of dementia in those with and without a recorded history of psychological trauma: A comparative study from an Australian dementia support service

Objective: To compare the number and severity of neuropsychiatric symptoms (NPS) and associated caregiver distress between those with and without a noted history of psychological trauma among those referred to a specialised national dementia NPS support service. Methods: This was a 5-year retrospective observational study of records from the Dementia Support Australia NPS support service. NPS were reported by formal or informal caregivers at service entry using the Neuropsychiatric Inventory Nursing Home version or Questionnaire version. A history of psychological trauma was recorded in the person\u27s social or medical history and/or endorsed as a contributor to NPS by a trained dementia consultant after a comprehensive clinical review. Regression was used to examine the impact of a recorded history of psychological trauma on NPS severity and associated caregiver distress, controlling for age and sex. Results: Among 41,876 eligible referrals with dementia, 6% (n = 2529) had some reference in their records to a history of psychological trauma. Referrals with a recorded history of psychological trauma were rated with a higher rate of both NPS severity (mean = 12.0) and associated caregiver distress (mean = 16.5) at service entry than those without a recorded history of psychological trauma (means = 10.7 and 14.5, respectively). A recorded history of psychological trauma was associated with higher odds of psychotic symptoms, agitation/aggression, irritability, disinhibition, affective symptoms and night-time behaviours. Conclusions: Traumatic stress symptoms may represent a neglected target for intervention to reduce the impact of NPS in people with dementia

Metal phosphate and precious metal catalysts for selective oxidation

The main objective researched in this thesis involves the selective oxidation of methanol to formaldehyde, using metal phosphate based catalysts. Molybdenum and vanadium phosphate based catalysts have been prepared, thoroughly characterised and tested as active catalysts for the selective oxidation of methanol to formaldehyde. Initial investigations highlighted the relatively low activity of both metal phosphate catalysts, however, significant enhancements in the catalytic activity and formaldehyde selectivity of both materials have been achieved in this research, primarily by supporting molybdenum phosphate catalysts using a range of supports, and also promoting both molybdenum and vanadium pyrophosphates with transition metals. It was discovered that a catalyst of 10 wt% (MoO2)2P2O7 supported on SiO2 containing 1 mol% vanadium (as a promoter) achieved significantly higher formaldehyde per pass yields (>20 %) than MoO3 supported on SiO2 (reported in the literature) and comparable activity to that of the commercial iron molybdate catalyst. Due to the promotional effect of vanadium, and the known activity of V2O5 catalysts for the oxidation of methanol to formaldehyde, molybdenum promoted (VO2)2P2O7 catalysts were tested for this reaction and reported for the first time. Catalytic studies revealed that there is a direct correlation between molybdenum content and catalytic activity, indicating a synergistic effect of the two transition metals. The penultimate chapter of this thesis involves the use of supported mono- and bi-metallic gold(palladium) catalysts and their use in both CO oxidation and selective methanol oxidation. A novel method of maintaining considerably small Au(Pd) nanoparticle size (unlike the standard thermal treatment method) has been discovered by the Hutchings group at Cardiff Catalysis Institute, involving the removal of stabilising IV ligands with a solvent extraction method. Using high resolution microscopy and a range of characterization techniques, the nanoparticle size was attributed to the surprisingly high activity achieved for both CO oxidation and methanol oxidation to methyl formate, at low temperatures which, particularly in the case of methanol oxidation, is a remarkable discovery.EThOS - Electronic Theses Online ServiceGBUnited Kingdo

Compatibility Complex for Black Hole Spacetimes

The set of local gauge invariant quantities for linearized gravity on the Kerr spacetime presented by two of the authors (Aksteiner and B\ue4ckdahl in Phys Rev Lett 121:051104, 2018) is shown to be complete. In particular, any gauge invariant quantity for linearized gravity on Kerr that is local and of finite order in derivatives can be expressed in terms of these gauge invariants and derivatives thereof. The proof is carried out by constructing a complete compatibility complex for the Killing operator, and demonstrating the equivalence of the gauge invariants from Aksteiner and B\ue4ckdahl (Phys Rev Lett 121:051104, 2018) with the first compatibility operator from that complex

Metal phosphate and precious metal catalysts for selective oxidation

The main objective researched in this thesis involves the selective oxidation of methanol to formaldehyde, using metal phosphate based catalysts. Molybdenum and vanadium phosphate based catalysts have been prepared, thoroughly characterised and tested as active catalysts for the selective oxidation of methanol to formaldehyde. Initial investigations highlighted the relatively low activity of both metal phosphate catalysts, however, significant enhancements in the catalytic activity and formaldehyde selectivity of both materials have been achieved in this research, primarily by supporting molybdenum phosphate catalysts using a range of supports, and also promoting both molybdenum and vanadium pyrophosphates with transition metals. It was discovered that a catalyst of 10 wt% (MoO2)2P2O7 supported on SiO2 containing 1 mol% vanadium (as a promoter) achieved significantly higher formaldehyde per pass yields (>20 %) than MoO3 supported on SiO2 (reported in the literature) and comparable activity to that of the commercial iron molybdate catalyst. Due to the promotional effect of vanadium, and the known activity of V2O5 catalysts for the oxidation of methanol to formaldehyde, molybdenum promoted (VO2)2P2O7 catalysts were tested for this reaction and reported for the first time. Catalytic studies revealed that there is a direct correlation between molybdenum content and catalytic activity, indicating a synergistic effect of the two transition metals. The penultimate chapter of this thesis involves the use of supported mono- and bi-metallic gold(palladium) catalysts and their use in both CO oxidation and selective methanol oxidation. A novel method of maintaining considerably small Au(Pd) nanoparticle size (unlike the standard thermal treatment method) has been discovered by the Hutchings group at Cardiff Catalysis Institute, involving the removal of stabilising IV ligands with a solvent extraction method. Using high resolution microscopy and a range of characterization techniques, the nanoparticle size was attributed to the surprisingly high activity achieved for both CO oxidation and methanol oxidation to methyl formate, at low temperatures which, particularly in the case of methanol oxidation, is a remarkable discovery