6,793 research outputs found

    Homology operations and cosimplicial iterated loop spaces

    Full text link
    If X is a cosimplical En+1E_{n+1} space then Tot(X) is an En+1E_{n+1} space and its mod 2 homology H(Tot(X))H_*(Tot(X)) has Dyer-Lashof and Browder operations. It's natural to ask if the spectral sequence converging to H(Tot(X))H_*(Tot(X)) admits compatible operations. In this paper I give a positive answer to this question

    Should the IRS Never Target Taxpayers? An Examination of the IRS Tea Party Affair

    Get PDF
    This article is part of a symposium held at Valparaiso University Law School entitled Money in Politics: The Good, the Bad and the Ugly. In 2013, the Treasury Inspector General for Tax Administration faulted the Internal Revenue Service for the appearance of impartiality because it used names and policy positions such as “Tea Party” and conservative ideology to pick applications for tax-exempt status for greater scrutiny. The Inspector General\u27s review came after members of Congress accused the Service of targeting conservative organizations. This Article finds the Inspector General\u27s claim lacks a firm foundation. The use of names to select organizations for closer review fits well within the discretionary space that both Congress and courts provide to the Service to collect revenue. However, a narrower legal and ethical claim is supportable: where an enforcement choice impinges on a fundamental constitutional right the Service should exercise a higher degree of care to ensure that its screening choices do not appear biased in an unconstitutional manner. Thus, this review finds the Inspector General\u27s primary claim regarding it being inappropriate to use names to screen applications to be incorrect. However, it finds that the Service violated an ethical norm because it failed to bring a high level of care to a matter that at least impinged on a fundamental Constitutional right. The Article recommends that the Service continue using names to screen applications for tax-exempt status. However, the Article suggests the Service implement procedures to document an unbiased process when evaluating applications that raise questions of a fundamental Constitutional nature

    Accounting Principles in Corporation Law

    Get PDF

    Significant parameters of mining properties in arctic and subarctic areas of North America

    Get PDF
    Editors: Bruce W. Campbell and John J. DiMarchiThis paper is a review of those factors unique to mining in the Arctic and subarctic. The information was developed from an exhaustive Literature search and personal visits to several northern mines in North America. The intent is to present a broad overview of many of these factors, to identify and stimulate consideration of parameters that are likely to be overlooked by companies end persons wlthout p rior arctic experience. Topics of discussion include exploration, cold weather plant design, blasting in permafrost, living conditions and employees relations. The appendices are a brief discussion of a number of the arctic and subarctic operations in North America. In brief, minlng in northern regions is practical provided the deposit has sufficient value to support the higher construction, transportation and operating costs associated with the remoteness and cold weather. Hiring and retaining good employees and integrating the native labor force into the operation have proven to be the most difficult problems. Equipment and plant operation are problems more easily solved.This report is a revised and edited form of the report by the same authors and originally titled "Identification of and Significant Parameters of Mining Properties located in Arctic and Subarctic areas of Norther America", under U.S. Bureau of Mines Contract No. S0144117

    Understanding digital eco-innovation in municipalities: An institutional perspective

    Get PDF
    Municipalities consume over 67% of global energy and are responsible for over 70% of greenhouse gas emissions (GHG). The Intergovernmental Panel on Climate Change warns that rapid adjustments need to happen at a global level, or the effects of climate change will be irreversible. The contribution of municipalities is therefore vital if GHG emissions are to be reduced. Our research is timely in its exploration of the ways in which municipalities institutionalise environmental sustainability practices in and through Green digital artefacts. Using mechanism-based institutional theory as a lens, the paper presents the findings of three contrasting case studies of large municipalities in the United Kingdom in their respective programmes to leverage the direct, enabling and systemic effects of Green ICT in order to reduce GHG emission and achieve their eco-sustainability goals. The case sites are also regarded as exemplars for further research and practice on digital eco-innovation. The mechanism-based explanations illustrate how a social web of conditions and factors influence eco-sustainability outcomes. We conclude that the digital technology-enabled grassroots-based initiatives offer the best hope to begin the transition to sustainable climate change within municipalities. The contributions of our study are therefore both theoretical and practical

    Towards successful e-Payment systems: An empirical identification and analysis of critical factors

    Get PDF
    This research aims to explore the factors relating to e-payment system to be implemented where electronic processes enable the facilitation of online transactions. A secondary analysis revealed six factors which are argued to be ‘critical’ for customer adoption of these systems. The findings were further augmented by an online survey of 155 respondents where the perceived importance of the critical factors were correlated through: security, trust, perceived advantage, assurance seals, perceived risk and usability. The results demonstrate that three of the critical factors were necessary (security, advantage, web assurance seals) and three were relatively sufficient (perceived risk, trust and usability) through customer intentions to adopt an e-payment system. The study provides a valid overall awareness that these critical factors are important in designing a successful e-payment system

    Designing information systems requirements in context: Insights from the theory of deferred action

    Get PDF
    This paper considers conceptual and contextual issues relating to the problem of developing systems models capable of representing knowable and unknowable information requirements. It postulates that the systemic emergence property of systems is the cause of unknowable organisational information requirements. The Theory of Deferred Action and its systems constructs are invoked to explain emergence and how it can be modelled in formal systems. The insights proposed are believed to assist designers in developing functional and relevant approaches within dynamic organisational contexts

    Airship logistics: The LTA vehicle; a total cargo system

    Get PDF
    Design considerations for logistics are dealt with as they pertain to the large rigid LTA vehicle as either a commercial or military cargo carrier. Pertinent factors discussed are: (1) the basic mission; (2) types of payload; (3) the payload space in regards to configuration and sizing, its capacity, and its loadability. A logistic capability comparison of selected cargo airships versus jumbo jets is also made

    Overtraining and exercise motivation: A research prospectus

    Get PDF
    The problems of exercise overtraining has recently become one of great interest to professionals in the field of human performance assessment. Quite obviously, the ultimate goal of the training process is to improve physical performance. However, excessive training can result in the opposite effect, that is, a performance decline and an impairment in the functional work capacity of the body. Research indicates that both psychological as well as physiological disturbances are quite common in overtrained individuals. For example, psychological changes include increased levels of depression, fatigue, and a lack of motivation. Similarly, impairment of the physiological function of the cardiovascular, metabolic, and endocrine systems also have been found. Some similarities may be found in the psychological and physiological states of crew members exposed to extended space flight and overtrained individuals. Therefore, the possibility exists that the crew members subjected to extended missions in space may develop overstressed or overtrained or both states during their flights. If such states do develop within the crew members, mission performance may be impaired. With these points as a background, the intent is to address potential research directions that NASA may consider viable and of a mutual interest to the researcher. A clear framework by which to begin discussion of research topics is needed; therefore, working definitions of overtraining and exercise motivation are presented. Subsequently, a proposed conceptional model of how exercise overtraining and motivation interact is presented. In support of the proposed model is a brief literature review of relevant areas. Potential research projects are presented and discussed
    corecore