Repeal of the Thirty Percent Withholding Tax on Portfolio Interest Paid to Foreign Investors

The first part of this comment will examine the taxation of foreign investors and the operation of the Eurobond market prior to the 1984 Act, as well as the events which prompted the passage of the repeal legis- lation. The second part will explain the provisions of the new legislation and the treasury regulations implementing those provisions. It will also discuss the implications of two recently-issued revenue rulings on the use of tax havens, the practice of treaty shopping, and the effects of these rulings on existing Eurobond issues. The third part will address the pol- icy arguments advanced in support of, and in opposition to, the repeal legislation. Finally, the fourth part will summarize the likely effects of the repeal legislation, concluding that, overall, the measure will be benefi- cial to the United States\u27 economy over the long-term

Uptake and fate of hexahydro-1,3,5-trinitro-1,3,5-triazine by \u3ci\u3eChrysopogon zizanioides\u3c/i\u3e

Hexahydro-1,3,5-trinitro-1,3,5-triazine (RDX) is a nitramine compound that has been used heavily by the military as an explosive. Manufacturing, use, and disposal of RDX have led to several contamination sites across the United States. RDX is both persistent in the environment and a threat to human health, making its remediation vital. The use of plants to extract RDX from the soil and metabolize it once it is in the plant tissue, is being considered as a possible solution. In the present study, the tropical grass Chrysopogon zizanioides was grown hydroponically in the presence RDX at 3 different concentration levels: 0.3, 1.1, and 2.26 ppm. The uptake of RDX was quantified by high performance liquid chromatography (HPLC) analysis of media samples taken every 6 hr during the first 24 hr and then daily over a 30-day experimental period. A rapid decrease in RDX concentration in the media of both controls and plant treatments was seen within the first 18 hours of the experiment with the greatest loss in RDX over time occurring within the first 6 hours of exposure. The loss was similar in both controls and plant exposures and possibly attributed to rapid uptake by the containers. A plant from one treatment at each of the three concentrations was harvested at Day 10, 20 and 30 throughout the experiment and extracted to determine the localization of RDX within the tissue and potentially identify any metabolites on the basis of differing retention times. Of the treatments containing 0.3, 1.1, and 2.26 ppm RDX, 13.1%, 18.3%, and 24.2% respectively, was quantified in vetiver extracts, with the majority of the RDX being localized to the roots. All plants not yet harvested were harvested on Day 30 of the experiment. A total of three plants exposed to each concentration level as well as the control, were extracted and analyzed with HPLC to determine amount of RDX taken up, localization of RDX within the plant tissue, and potentially identify any metabolites. Phytotoxicity of RDX to vetiver was also monitored. While a loss in biomass was observed in plants exposed to all the different concentrations of RDX, control plants grown in media not exposed to RDX showed the greatest biomass loss of all the treatments. There was also little variation in chlorophyll content between the different concentration treatments with RDX. This preliminary greenhouse study of RDX uptake 10 by Chrysopogon zizanioides will help indicate the potential ability of vetiver to serve as a plant system in the phytoremediation of RDX

Validation of the U.S. English Version of the PedsQL 3.2 Diabetes Module

Assessing health-related quality of life (HRQOL) in children with chronic illnesses like diabetes is a growing area in pediatric psychology. Doing so across ethnic groups is important given the increased risk of diabetes to ethnic minority groups, particularly Hispanics. The psychometric properties of the self- and parent-proxy reports of the U.S. English version of the PedsQL 3.2 Diabetes Module (PedsQL 3.2 DM) were examined. Exploratory factor analyses supported a single-factor solution for the self- and parent-proxy reports, regardless of ethnicity. Moderate agreement was found between children’s ratings of their diabetes-specific HRQOL and their caregivers’ ratings of their children’s diabetes-specific HRQOL for the total sample, regardless of ethnicity, and for Hispanics. Self- and parent-reported diabetes-specific HRQOL did not vary according to ethnicity (non-Hispanic or Hispanic). Poorer glycemic control was associated with poorer diabetes-specific HRQOL for the total sample, regardless of ethnicity. The strength of this relationship was not significantly different based on ethnicity (non-Hispanic or Hispanic). Insufficient sample sizes did not permit for comparisons across type of diabetes or language of the measure. Future studies should examine the generalizability of these findings to children with type 2 diabetes and those who complete the PedsQL 3.2 DM in Spanish, especially given the rise in the incidence of children with type 2 diabetes and the continued growth of the Spanish-speaking population in the United States. The PedsQL 3.2 DM offers a brief way to examine diabetes-specific HRQOL in youth and provide tailored interventions to improve physical and mental health outcomes

Pirates of the Press: Case Studies in the Prehistory of Copyright

What do book pirates steal? Unlike buccaneers who plunder treasure from travelers, press-pirates seize reprinting rights from other publishers. In sixteenth-century England, Thomas Dekker first gave the name ‘pirates’ to those booksellers who navigated the dangerous waters of intellectual property by selling in-demand titles under false pretenses. Pirates operated even though London’s Worshipful Company of Stationers closely guarded booksellers’ privileges to print, known as ‘copies.’ Raids on the English book trade escalated until 1709, when a royal statute rescued writers and publishers by arguing that ‘copyright’ accrued always from a work to its author. The 1709 Copyright Act was a landmark in literary history and international property law, although it never entirely stopped piracy, especially across regional and national boundaries. The problem resurfaces today: as global media companies amass rights formerly held by authors, and book pirate bots trawl the digital seas. Co-Curated by UIUC Professor of English Lori Newcomb and RBML Curator of Rare Books Adam Doskey, the Fall exhibition in RBML explores the colorful lives of certain nefarious booksellers, the various means of identifying piracies, and the lasting impact of piracy on literary authorship and intellectual property law. Exhibits include examples of pirated works, books printed with false publisher information, and even a manuscript composed by a real, high-seas pirate that was itself pirated.Ope

Guest Artist Recital: Linda Anderson, Soprano; Henry Doskey, Piano; March 5, 1973

Centennial East Recital HallMonday EveningMarch 5, 19738:15 p.m

Adventures in Poetry: The Modern Poetry Collection at the Rare Book & Manuscript Library

Catalog of an exhibition at the University of Illinois Library's Marshall Gallery & North-South Hallway, 2 July-31 July 2012, & The Rare Book & Manuscript Library, 20 July-7 September 2012. Introduction by Cary Nelson.published or submitted for publicationnot peer reviewe

PCF-Based Cavity Enhanced Spectroscopic Sensors for Simultaneous Multicomponent Trace Gas Analysis

A multiwavelength, multicomponent CRDS gas sensor operating on the basis of a compact photonic crystal fibre supercontinuum light source has been constructed. It features a simple design encompassing one radiation source, one cavity and one detection unit (a spectrograph with a fitted ICCD camera) that are common for all wavelengths. Multicomponent detection capability of the device is demonstrated by simultaneous measurements of the absorption spectra of molecular oxygen (spin-forbidden b-X branch) and water vapor (polyads 4v, 4v + δ) in ambient atmospheric air. Issues related to multimodal cavity excitation, as well as to obtaining the best signal-to-noise ratio are discussed together with methods for their practical resolution based on operating the cavity in a “quasi continuum” mode and setting long camera gate widths, respectively. A comprehensive review of multiwavelength CRDS techniques is also given

Phytase activity in lichens

Phytase activity was investigated in 13 lichen species using a novel assay method. The work tested the hypothesis that phytase is a component of the suite of surface-bound lichen enzymes that hydrolyse simple organic forms of phosphorus (P) and nitrogen (N) deposited onto the thallus surface. Hydrolysis of inositol hexaphosphate (InsP6, the substrate for phytase) and appearance of lower-order inositol phosphates (InsP5–InsP1), the hydrolysis products, were measured by ion chromatography. Phytase activity in Evernia prunastri was compared among locations with contrasting rates of N deposition. Phytase activity was readily measurable in epiphytic lichens (e.g. 11.3 lmol InsP6 hydrolysed g-1 h-1 in Bryoria fuscescens) but low in two terricolous species tested (Cladonia portentosa and Peltigera membranacea). Phytase and phosphomonoesterase activities were positively correlated amongst species. In E. prunastri both enzyme activities were promoted by N enrichment and phytase activity was readily released into thallus washings. InsP6 was not detected in tree canopy throughfall but was present in pollen leachate. Capacity to hydrolyse InsP6 appears widespread amongst lichens potentially promoting P capture from atmospheric deposits and plant leachates, and P cycling in forest canopies. The enzyme assay used here might find wider application in studies on plant root–fungal–soil systems

The Mellon Cataloging Project and Five Centuries of Book Ownership: In manibus litteratorum=In the Hands of the Learned

Catalog of an exhibition held 15 June through 14 August 2009 in The Rare Book & Manuscript Library of the University of Illinoispublished or submitted for publicationnot peer reviewe

Blockchain Technology in the Department of Defense

Naval Postgraduate School Acquisition Research Progra