Use tax collections

The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection. These are: the introduction of a separate use tax form/return; or the use of a separate line on the state income tax return. It was observed that utilizing a separate line item on the state income tax return might cause a rise in the number of taxpayers

Spherical harmonic decomposition applied to spatial-temporal analysis of human high-density EEG

We demonstrate an application of spherical harmonic decomposition to analysis of the human electroencephalogram (EEG). We implement two methods and discuss issues specific to analysis of hemispherical, irregularly sampled data. Performance of the methods and spatial sampling requirements are quantified using simulated data. The analysis is applied to experimental EEG data, confirming earlier reports of an approximate frequency-wavenumber relationship in some bands.Comment: 12 pages, 8 figures, submitted to Phys. Rev. E, uses APS RevTeX style

Fluctuating Shorelines and Tidal Boundaries: An Unresolved Problem

Problems arising from disputed boundaries between adjacent land owners are of real importance to the practicing attorney. These problems are no less significant, and a good deal more complicated, when they involve tidal boundaries between upland and tideland ownership. To the layman who owns or purchases beachfront property, one of the main concerns is that his land extends to the water\u27s edge, and he probably expects that such is the case. But when the description in the deed describes the boundary as the ordinary high-water mark, does he really know how much he owns or where his boundary line actually is? Does he know how that will be determined? When coupled with the fact that the mapping of ...tidal boundary between private property and state-owned \u27tide lands,\u27 is becoming increasingly important to our coastal state as property values miles of tidal shoreline and the shore boundaries of all the properties along that shoreline are tidal boundaries, significant problems are presented. The totality of these factors can only escalate the desire for meaningful and understandable answers to the questions the landowner may ask his attorney. The case of People v. William Kent Estate Company is illustrative of the difficulties involved in answering these questions

The Chemical Feast - Ralph Nader\u27s Study Group Report on the Food and Drug Administration, By James S. Turner

The stated purpose of the book is to examine...how the quality of the American diet has been allowed to deteriorate. the FDA, a part of the Department of Health, Education, and Welfare (HEW), has the primary governmental responsibility for food protection. The primary responsibility, of course, rests with the food industry itself. But it was the failure of the food industry to carry out this responsibility that long ago led to the passage of various pure food and drug acts, and to the creation of the FDA. However, The Chemical Feast clearly demonstrates that government regulation has failed to provide adequate protection..

Mental Examinations of Criminal Defendants in Federal Court

Most of the problems which this Article addresses begins when the prosecution seeks to have its psychiatric experts examine a defendant who has raised the insanity defense

Antitrust-Doctrine of In Pari Delicto Held Not to be Recognized as a Defense in Private Antitrust Action to Bar Recovery by a Plaintiff Who Was a Party to an Agreement Allegedly Containing Terms in Violation of Antitrust Laws. Perma Life Mufflers, Inc. v. International Parts Corp. (U.S. 1968)

This recent case discusses Perma Life Mufflers, Inc. v. International Parts Corp. (U.S. 1968)

A new eclipsing binary system with a pulsating component detected by CoRoT

We report the discovery of CoRoT 102980178 (R.A.= 06:50:12.10, Dec.= -02:41:21.8, J2000) an Algol-type eclipsing binary system with a pulsating component (oEA). It was identified using a publicly available 55 day long monochromatic lightcurve from the CoRoT initial run dataset (exoplanet field). Eleven consecutive 1.26m deep total primary and the equal number of 0.25m deep secondary eclipses (at phase 0.50) were observed. The following light elements for the primary eclipse were derived: HJD_MinI= 2454139.0680 + 5.0548d x E. The lightcurve modeling leads to a semidetached configuration with the photometric mass ratio q=0.2 and orbital inclination i=85 deg. The out-of-eclipse lightcurve shows ellipsoidal variability and positive O'Connell effect as well as clear 0.01m pulsations with the dominating frequency of 2.75 c/d. The pulsations disappear during the primary eclipses, which indicates the primary (more massive) component to be the pulsating star. Careful frequency analysis reveals the second independent pulsation frequency of 0.21 c/d and numerous combinations of these frequencies with the binary orbital frequency and its harmonics. On the basis of the CoRoT lightcurve and ground based multicolor photometry, we favor classification of the pulsating component as a gamma Doradus type variable, however, classification as an SPB star cannot be excluded.Comment: 16 pages, 7 figures, 3 tables, accepted to Communications in Asteroseismolog