ALTERNATIVE ARRANGEMENTS FOR COST EFFECTIVE POLLUTION ABATEMENT: THE NEED FOR IMPLEMENTATION ANALYSIS

After examining policies and proposals designed to achieve cost-effective pollution abatement, the authors argue that design of economically elegant solutions to pollution control problems needs implementation analysis if the policies are to be successfully carried out. They review some institutional obstacles to implementation and conclude that these impediments should not prevent adoption.     

Swiss taxation of trusts currently and in the future

At the International Trust & Tax Planning Summit Conference,held from 30 October to 1 November 2006 in Coral Gables, Florida,Frédéric Vuilleumier considered the Swiss taxregime in a paper entitled ‘Inbound Guide: What ShouldYou Do When Assumptions Change?’ In this article, theSwiss direct tax system was discussed and the distinction madebetween federal and cantonal taxation, tax residence in Switzerlandand the question of jurisdiction under Swiss private internationallaw and the application of Swiss civil law where Swiss courtshave jurisdiction and the applicable law in matrimonial matters.The article is part of that paper and concentrates on the taxtreatment of trusts in Switzerland, the current position andthe impact of the draft circular to accommodate the then expectedaccession of Switzerland to the Hague Convention.     

Quantitative Differentiation of Bloodstain Patterns Resulting from Gunshot and Blunt Force Impacts

Bloodstain pattern analysis (BPA) provides significant evidentiary value in crime scene interpretation and reconstruction. In this work, we develop a quantitative methodology using digital image analysis techniques to differentiate impact bloodstain patterns. The bloodstain patterns were digitally imaged and analyzed using image analysis algorithms. Our analysis of 72 unique bloodstain patterns, comprising more than 490,000 individual droplet stains, indicates that the mean drop size in a gunshot spatter pattern is at most 30% smaller than the mean drop stain size in blunt instrument patterns. In contrast, we demonstrate that the spatial distribution of the droplet stains—their density as a function of position in the pattern—significantly differs between gunshot and blunt instrument patterns, with densities as much as 400% larger for gunshot impacts. Thus, quantitative metrics involving the spatial distribution of droplet stains within a bloodstain pattern can be useful for objective differentiation between blunt instrument and gunshot bloodstain patterns.     

Sudden Death Due to Coronary Arteritis

We report the case of a middle‐aged man, without medical history, who suddenly died at his workplace. The autopsy highlighted a pathological heart macroscopically, with multiple small white areas on the left myocardium. Coronary dissection revealed a pseudotumoural fibromyxoid aspect within the anterior interventricular artery (AIVA) and the left main coronary trunk, including reduction in their diameter with tight stenosis. Microscopic examination of these arteries showed fibroinflammatory wall destruction. In the left myocardium, there were multiple focal ischemic areas at different stages of recovery. Our case is an illustration of primary ischemic heart disease due to coronary arteritis, with a pseudotumoural presentation, which was revealed by sudden death. We discuss the cause of death and the etiological diagnosis preceding coronary arteritis.     

Suicide by self-removal of a pacemaker

A 70-year-old man extracted his own pacemaker and subclavian port used for delivery of chemotherapy, both implanted 2 weeks earlier. The patient died of septicemia within 6 days. This fatal outcome illustrates the risks of complications associated with severe psychiatric disorders after implantation of prosthetic devices.     

Tax-exempt bonds and sponsored research

"Sponsored research," wherein a business corporation or the government pays a portion of the cost of research activities carried out by a university or hospital, is increasingly important both for state institutions and for Section 510(c)(3) organizations. Sponsored research arrangements that are not properly structured can jeopardize the status of tax-exempt bonds issued to finance the facility at which the sponsored research occurs. While these rules have been difficult to apply in practice, properly structured agreements can provide funding for research without undue risk. This Article discusses the multiple pieces of guidance put forth by the Internal Revenue Service to clarify the many issues and tiers of analysis necessary to ensure a properly-structured sponsored research agreement.     

Technology transfer with an intellectual-properties focus

At universities, especially technological ones, technology transfer takes many forms and involves many groups and individuals-faculty, staff, students, research institutes, and others. A number of mechanisms are at work with several foci. This paper describes a case at Michigan Technological University in which the concept of intellectual property is the focus for technology transfer. This focus seems to better facilitate some desirable and beneficial results, particularly those of a long-term nature, including faculty, staff, and student development. Dr. Erbisch has served as the university's director of Research Services and holds a professorship in the department of Biological Sciences.