Harmony and Dissonance Among International Tax Regimes

Professor Dr. Nancy Yonge has been a teacher, scholar and policy adviser throughout the US and abroad. Her areas of expertise include comparative tax and regulatory regimes, economic development, international trade, and legal aspects of the policy process. She began her full time teaching career on the East Coast of the US at Long Island University, State University of New York at Albany, and the University of Hartford. Following policy research appointments in Washington, D.C. during the administrations of Ronald Reagan and George H.W. Bush, Dr. Yonge served as a Visiting Professor at universities in the UK, France, Hungary, and Poland. During her career she has received three Fulbright awards for teaching and research on faculties of law and economics in the former Yugoslavia, Romania, and Portugal. In 2005-2006, she was a consultant on tax administration and compliance for the President’s Commission on Tax Reform. She joined the adjunct faculty of Golden Gate University School of Law in 2008

Modeling Mass Transfer and Assessing Cost and Performance of a Hollow Fiber Nanofiltration Membrane Process

Bench-scale water treatment testing of three next generation hollow-fiber (HF) nanofiltration (NF) membranes was conducted to characterize divalent ion rejection capabilities and investigate removal mechanisms. Existing mathematical models were investigated to describe solute transport using synthetic magnesium sulfate solutions including the size exclusion model, homogenous solution diffusion (HSD) model, dimensional analysis, and the HSD model incorporating film theory. Solute transport for two of the membranes were described by HSD theory and were predictive of their 90% divalent ion removal. A third membrane was more accurately modeled using size exclusion and was found to be predictive of its 40% divalent ion rejection. Feed ionic strength variation was shown to significantly impact rejection. In this work, semi-empirical models were developed to describe solute transport under varying feed ionic strength conditions. Bench-scale testing of aerated groundwater confirmed the HFNF membrane divalent ion rejection capabilities. Pilot testing of a commercially available HFNF membrane was shown to remove divalent ions and dissolved organic carbon (DOC) by 10% and 25%, respectively. Financial evaluations indicated that HFNF offered cost savings over traditional spiral-wound (SW) NF, $0.60/kgal versus$0.85/kgal operating costs, respectively. Traditional SWNF membranes produced superior water quality achieving 90% divalent ion removal and 96% DOC removal but required media and membrane filtration pretreatment. When considering the costs of constructing a new 2 million gallon per day (permeate) HFNF process, conceptual cost comparisons revealed that HFNF technologies could reduce capital costs by approximately $1 million, and operating costs by$0.27/kgal for an 85% recovery plant

Discrete-query quantum algorithm for NAND trees

Recently, Farhi, Goldstone, and Gutmann gave a quantum algorithm for evaluating NAND trees that runs in time O(sqrt(N log N)) in the Hamiltonian query model. In this note, we point out that their algorithm can be converted into an algorithm using O(N^{1/2 + epsilon}) queries in the conventional quantum query model, for any fixed epsilon > 0.Comment: 2 pages. v2: updated name of one autho

Walker Anderson, 1801-1857

Among the leaders of men who worked to lay the foundation for Florida’s statehood and her subsequent growth, Walker Anderson must not be forgotten

Pensacola in the War for Southern Independence

Patriotic ardor grew steadily in Pensacola during the latter part of 1860 and reached a height when Florida seceded from the Union on January 10, 1861. Two companies of volunteers had already been organized there: the Pensacola Guards with A. H. Bright as captain, and the Rifle Rangers, Edward A. Perry, captain