International and Foreign Tax Research

Tax research often strikes fear in the heart of lawyer and librarian alike, and foreign and international tax research, doubly-so. Fortunately, the resources available for tax research are top-notch, which should enable your research to proceed painlessly. This article will look at resources and tools for finding model and in-force bilateral tax treaties; foreign tax law in both English and vernacular; and newsletters for keeping abreast of current issues in international and foreign tax law

Une lecture pragmatique de Kamouraska. Un roman de « stream of consciousness » ?

En s'inspirant des notions proposées par O. Ducrot dans le cadre des recherches entreprises selon la pragmatique intégrée et des éléments avancés par B. Combettes de l'École de Prague, nous avons proposé dans cette article une perspective élargie de la pragmatique qui peut être appliquée à l'étude des rapports entre les séquences qui marquent le discours littéraire qu'est le roman. Cette nouvelle perspective nous a permis de relever les enchaînements majeurs qui forment la structure narrative complexe de Kamouraska d'Anne Hébert et d'y étudier leurs rôles narratifs. Nous avons démontré comment ces enchaînements aident le lecteur à construire une cohérence dans son écriture hermétique. En même temps, cette analyse souligne la présence de divers procédés narratifs employés par les romanciers de la langue anglaise dans les romans du " courant de conscience ".This article is a study of linkage between sequences that hold together and contribute to form the structure of a novel. Based on a new pragmatic approach inspired by certain major concepts proposed by linguists like O. Ducrot and B. Combettes, this article makes an indepth study of the complex linkage pattern that marks the structure of Anne Hébert's Kamouraska and also analyses the narrative functions of these linkages. Furthermore this study attempts to prove how these linkage patterns help the reader to establish coherence in the complex writing of this novel. The presence of several techniques made use of in the stream of consciousness novel has also been underlined

NATURE OF CODE-SWITCHING AMONG THE BANGLADESHI TERTIARY LEVEL FACEBOOK USERS

The aim of this research paper to explore the different types and frequency of code switching in Facebook by the tertiary level (both graduate and undergraduate) FB users in Bangladesh.  Code-switching is a regular and subconscious practice for verbal communication. But this issue is very prominent among the students of universities on the social media, especially on Facebook. I always find it interesting and so it prompted me to conduct a research study on this topic. For this purpose, a qualitative study was conducted by observing FB status updates and conversation of 10 active FB users. 4 status updates and 6 private conversations were collected as data and data were analyzed through text analysis. After data analysis, the findings show the frequency of the three types of code-switching in Facebook profiles of the tertiary level FB users. My research has revealed that university students as active FB users often switch codes in their status updates and private conversations. It has been found that all three types of code-switching namely inter-sentential, intra-sentential and tag switching occur but intra-sentential switching occurs most in their status updates and conversations. As the research was done on a very small number of participants, it cannot justify the various reasons and factors behind code-switching of the tertiary level FB users. So more studies have been recommended to find out related issues and overall impact of code-switching among the Bangladeshi young FB users

Family Law Legislative Update

The Virginia General Assembly adjourned sine die on April 5, 2017. One bill affecting adoption was successfully vetoed, and several bills affecting adoption were enacted. Following is a preview of some possible legislation that may be introduced for the 2018 session

Improving 3D Printed Prosthetics with Sensors and Motors

A 3D printed hand and arm prosthetic was created from the idea of adding bionic elements while keeping the cost low. It was designed based on existing models, desired functions, and materials available. A tilt sensor keeps the hand level, two motors move the wrist in two different directions, a limit switch signals the fingers to open and close, and another motor helps open and close the fingers. All sensors and motors were built on a circuit board, programmed using an Arduino, and powered by a battery. Other supporting materials include metal brackets, screws, guitar strings, elastic bands, small clamps, eye pins, and various circuit components. Some adjustments and improvements should be made, but this model serves as a prototype for future research and may help amputees one day

Constrained Route Optimization With Fleet Considerations for Electrified Heavy-Duty Freight Vehicles

Almost 75% of traffic-related emissions are caused by heavy-duty freight trucks and significantly impact neighborhoods, schools, and communities around shipping and distribution lines. With poor air quality and respiratory health, many children in at-risk and disadvantaged communities experience high rates of asthma, lower attendance in school, and lower concentration. This research creates to improve the impacts of heavy-duty electric freight by improving the route efficiency (in terms of energy, time, or route distance) of EV trucks. Our software and algorithms are tested in a simulation environment using data from several thousand fleet trucks operating in the Salt Lake City area. The software shows an anticipated energy reduction of ~ 6% to ~ 10% at the cost of ~ 3% increases in vehicle travel distance. Further, we anticipate positive health impacts in areas of dense trucking as we reduce the energy needs of electrification for fleet operators

The Open University Malaysia (OUM) Learning Management System (MyLMS): evaluating the effectiveness of online forum discussion for quantitative subjects

he blended pedagogy adopted by OUM for its open and distance learning (ODL) comprises three components; self-managed learning, face-to-face interactions and online learning through myLMS. The nature of online learning requires high commitment from the learners, especially self-managed learning and collaborative online learning. Learning quantitative subjects such as financial mathematics in a conventional environment is very demanding and it is difficult to grasp by a majority of learners, what more learning such subject through online learning. Interactions between the academic staff or tutors with the learners and also amongst learners are important. Thus it is critical that quality and effective teaching and learning progression take place in online forum discussion for such subjects. A study is carried out to explore the effectiveness of OUM’s online forum discussion for the subject of Mathematics for Management (BBMP 1103). The effectiveness of the online forum discussion will be measured based on the community of inquiry model (Garrison, Anderson and Archer, 2000). The effectiveness of online forum participation will be evaluated using the three essential elements in online learning process – teaching presence, social presence and cognitive presence. The outcome of this study will be useful to facilitate effective and quality teaching and learning process for quantitative subjects via e- learning. (Authors' abstract

Measurement of non-continuum and turbulence effects on subsonic sphere drag

Effects of gas rarefaction, compressibility, and turbulence on free stream sphere drag coefficien