Analysis and classification of common vegetable oils

The analysis of fatty acids from common vegetable oils was investigated for application to forensic casework. A base-catalyzed transesterification of the fatty acids to fatty acid methyl esters using tetramethylammonium hydroxide was simple, rapid, straightforward and inexpensive. Canola, corn, olive, peanut, safflower, soybean and sunflower oils were able to be classified based on their fatty acid methyl ester profiles. Using gas chromatography-mass spectrometry, the detection limits for canola, corn, olive, peanut and safflower oils were determined to be 0.4 mg/mL or less and 0.2 mg/mL or less for soybean and sunflower oils.     

Transfers of Technology: A Basic Primer On Tax Considerations

The objective of this paper is to introduce managers of R&D operations to tax issues that must be considered when technology is transferred across international boundaries within the same company. The tax implications are often misunderstood or even overlooked in the technology transfer process. The paper explains how countries seek to tax their fair share of the income earned inside their borders. Since the amount of income earned depends on the price for technology paid by one part of a company to another, this transfer price is of keen interest to the tax authorities. To preserve their tax bases, therefore, countries establish rules to regulate the international transfer of goods and services, including technology, between related parties. This paper provides an overview of the economic principles underlying these rules, and illustrates their application with a series of examples.     

Choice of Law in Tort—Blending in with the Landscape of the Conflict of Laws?

The reformed choice of law in tort rules contained in the Private International Law (Miscellaneous Provisions) Act 1995 have proved a source of great controversy. This piece attempts to show that there are wider concerns fuelled by the Act. It seeks to demonstrate that one can not reform one area of the Conflict of Laws (such as choice of law in tort) in isolation from other areas (such as jurisdiction in tortious matters and choice of law in contract) and to illustrate the unsatisfactory state that the statutory reforms have had on these other areas. The analysis of the problems generated by the Act may be used as a model for a far more fundamental proposition: namely that the tendency to regard choice of law and jurisdiction as separate areas throughout the Conflict of Laws, rather than as combining to form a coherent law of international litigation, is a critical shortcoming of the study of the subject.