Perspective On the Economic Substance Doctrine T. Christopher Borek, Angelo Frattarelli, and Oliver Hart April, 2013 Abstract Courts have articulated a number of legal tests to distinguish corporate transactions that have a legitimate business or economic purpose from those carried out largely, if not solely, for favorable tax treatment. We outline an approach to analyzing the economic subs...

This study was conducted in order to observe interactions among twenty children living in a sheltered home and their care-givers. Using ethnographic methodology, these children (between ten months and five years old) were observed during half-hour meetings held twice a week for three and a half months. The findings indicate a lack of training among the care-givers, reflected in verbal hostility...

Shelter identification is the fundamental issue to make shelter-transporting automated guided vehicle (AGV) effectively detect and transport shelter. Actively identifying shelter has an important problem of high accuracy but slow speed for a complex model, fast low simple model. However, all kinds target detection algorithms available have speed. In this paper, model YOLOv5n6* developed based o...

In a sequence of studies, we evaluated 2 behavioral interventions designed to decrease undesirable in-kennel behaviors of shelter dogs. In Experiment 1, we compared the efficacy of a simple pairing of person with food (response-independent treat delivery) to an increasing interval differential-reinforcement-of-other-behavior (DRO) procedure and a control condition. Both procedures decreased the...

Evacuation modeling is an important problem that has been intensively studied in the last 40 years. In a general evacuation situation, there might be more then one safe place. A common approach to reduce this multidestination problem to a single destination problem is to connect all safe places via zero cost links to a super sink. However, this approach works only as long as the safe places hav...

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