The Alternative Minimum Tax and the Behavior of Multinational Corporations

This paper examines the extent to which U.S.-based multinational corporations are affected by the alternative minimum tax. More than half of all foreign-source income received by corporations in 1990 was earned by corporations subject to the alternative minimum tax. The AMT rules potentially affect multinational corporations in a manner different from their effect on domestic corporations. The paper examines the differential incentives the AMT creates for locating investment either domestically or abroad and considers how the incentives for the repatriation of foreign-source income are affected by the AMT. Tax return data of U.S.-based multinationals are examined to see the extent to which these incentives may influence the repatriation of foreign-source income.

MS

thesisThis study addressed the question of whether alternative care modes are cost effective options for the elderly who would otherwise seek nursing home care. Descriptive and comparative information about the primarily elderly populations of the Utah state funded community based Alternatives in Long Term Care (TAP) Program and the federal/state funded Medicaid programs for intermediate care facility (ICF) level of nursing home care were examined. Results suggest that nursing personnel should be sensitive to political influences and decision making regarding cost effectiveness of alternative programs

Energy Security and the Hydrogen Economy

In seeking alternatives to oil to power the world\u27s economies, most public discussion centers on nuclear solar, wind, water, and coal power. Little considered, because little known, is the possibility of an energy system based on hydrogen

Introduction and Expression of a Rabbit β-globin Gene in Mouse Fibroblasts

The cloned chromosomal rabbit ß-globin gene has been introduced into mouse fibroblasts by DNA-mediated gene transfer (transformation). In this report, we examine the expression of the rabbit gene in six independent transformants that contain from 1 to 20 copies of the cloned globin gene. Rabbit globin transcripts were detected in two of these transformants at steady-state concentrations of 5 and 2 copies per cell. The globin transcripts from one cell line are polyadenylylated and migrate as 9S RNA on methylmercury gels. These transcripts reflect correct processing of the two intervening sequences but lack 48 ± 5 nucleotides present at the 5' terminus of rabbit erythrocyte globin mRNA

Voluntary Client Testimony as a Privilege Waiver: Is Ohio\u27s Law Caught in a Time Warp

The question of whether Ohio should retain the waiver through voluntary testimony rule-assuming that is the current rule-is neither close nor difficult. The relevant statute dates back to the middle of the nineteenth century when Ohio enacted its first code of civil procedure, and if it in fact leads to a waiver, has been substantively unchanged in the intervening one hundred fifty plus years. The rule undermines the policies the attorney-client privilege was designed to further, and the policy on which the rule apparently was based-preventing perjured testimony-no longer has the primacy it did in the mid-nineteenth century and, in any event, is addressed in several other ways.Ohio\u27s General Assembly would be well advised, as described in the prior section, to repeal or revise Ohio Revised Code § 2317.02(A)(1) so as to clearly disavow a rule that the mere act of a client giving voluntary testimony waives the attorney-client privilege

Ground-Handling Forces on a 1/40-scale Model of the U. S. Airship "Akron."

This report presents the results of full-scale wind tunnel tests conducted to determine the ground-handling forces on a 1/40-scale model of the U. S. Airship "Akron." Ground-handling conditions were simulated by establishing a velocity gradient above a special ground board in the tunnel comparable with that encountered over a landing field. The tests were conducted at Reynolds numbers ranging from 5,000,000 to 19,000,000 at each of six angles of yaw between 0 degree and 180 degrees and at four heights of the model above the ground board. The ground-handling forces vary greatly with the angle of yaw and reach large values at appreciable angles of yaw. Small changes in height, pitch, or roll did not critically affect the forces on the model. In the range of Reynolds numbers tested, no significant variation of the forces with the scale was disclosed

Simple de Sitter Solutions

We present a framework for de Sitter model building in type IIA string theory, illustrated with specific examples. We find metastable dS minima of the potential for moduli obtained from a compactification on a product of two Nil three-manifolds (which have negative scalar curvature) combined with orientifolds, branes, fractional Chern-Simons forms, and fluxes. As a discrete quantum number is taken large, the curvature, field strengths, inverse volume, and four dimensional string coupling become parametrically small, and the de Sitter Hubble scale can be tuned parametrically smaller than the scales of the moduli, KK, and winding mode masses. A subtle point in the construction is that although the curvature remains consistently weak, the circle fibers of the nilmanifolds become very small in this limit (though this is avoided in illustrative solutions at modest values of the parameters). In the simplest version of the construction, the heaviest moduli masses are parametrically of the same order as the lightest KK and winding masses. However, we provide a method for separating these marginally overlapping scales, and more generally the underlying supersymmetry of the model protects against large corrections to the low-energy moduli potential.Comment: 37 pages, harvmac big, 4 figures. v3: small correction

On the Matrix Description of Calabi-Yau Compactifications

We point out that the matrix description of M-theory compactified on Calabi-Yau threefolds is in many respects simpler than the matrix description of a $T^6$ compactification. This is largely because of the differences between D6 branes wrapped on Calabi-Yau threefolds and D6 branes wrapped on six-tori. In particular, if we define the matrix theory following the prescription of Sen and Seiberg, we find that the remaining degrees of freedom are decoupled from gravity.Comment: 12 pages, harvmac big; comment on 4d N=1 theories change