The US tax and reporting rules applicable to foreign trusts - principally embodied as Subchapter J of the Internal Revenue Code of 1986, as amended - are notoriously complex. Now, with this volume, anyone who has to deal with these rules can find their use and meaning clearly explained, and proceed confidently to the best outcome in any situation where they apply. This guide covers all the following topics in detail: regular nongrantor (or accumulation) trusts of both the "simple" variety and the "complex" type with its challenging "throwback" rules and interest charge on accumulation distributions; the circumstances under which certain foreign trusts, such as section 672(f) (barring the application of the normal grantor trust rules to certain foreign trusts), section 643(h) (relating to distributions by certain foreign trusts through nominees), and section 643(i) (relating to loans from foreign trusts); reporting and penalty provisions and the accompanying IRS forms; and special issues, such as those surrounding incoming immigrants and outgoing expatriates. The book provides modified versions of the principal IRS forms (3520, 3520-A, 4970, 1040NR, and 1041) that are commonly filed for foreign trusts. These modifications, which scrupulously follow all applicable IRS rules, are much easier to use than the actual forms for the purpose of foreign trusts. Numerous examples throughout the book clarify the valid procedures and alternatives available at every point, a feature particularly useful in applying provisions that still await settled regulation and case law. Compliance issues that may arise on IRS audit are also examined. Professionals and advisors in law, tax, accounting, banking, and securities; settlers and beneficiaries; and students and academics both within and outside the United States should find this an informative and useful volume.

The Anglo-Scottish border in the late medieval and early modern period was a highly contested region; both a militarized zone and a place of cultural contact and exchange. The contributors to this volume explore the role of this borderland in the construction of both Scottish and English identities, seeking insight into the role that Scotland and England played in one another's imaginations. Texts that originated in, pass through, or comment on the Anglo-Scottish border reveal it as a crucial third term in the articulation of Scottish and English national consciousness and cultural identity.

Work provides daily meaning as well as daily bread, according to Studs Terkel. Yet work is not always a place where one feels satisfied. In order to attract and retain qualified employees in the up-coming tight labor market, companies will have to recognize that people are their most important asset. Using original research, this book describes what employees want and need from their working environment to maximize their satisfaction and their performance. It assists the reader to deal with employees as unique individuals whose personal needs for self-actualization can be integrated with organizational performance needs.

The book begins with a summary of the conventional wisdom on job satisfaction and performance and a description of what constitutes good work. Bruce and Blackburn introduce their readers to the workplace complexities created by cultural diversity, mature workers, and women employees. They explain the effect of culture on behavior and why the traditional means to foster job satisfaction and performance are necessary but insufficient for managing diversity. They give advice on how to meet the challenges presented by changing environmental and technological trends. They teach how to manage when family demands on both men and women spill over onto the organization, and they describe the emerging conviction that, for many, those in a work setting are family for one another. They provide specific instructions for conducting and utilizing training programs. In the belief that people accept what they help to create, they explain the utility of participation at different organizational levels and some different approaches to participative planning and decision making, including Total Quality Management. They report on interviews with employees from a cross-section of jobs in different organizations to assist the reader to understand how employees perceive the reality of work; and they provide appendices containing training outlines, guidelines for preventing and addressing sexual harassment complaints, and forms to utilize in organizing a participative planning process. Breir book is an important resource for managers, executives, consultants, and students who seek to understand how the changing nature of the workforce is affecting job satisfaction and performance; and who want to act on behalf of their organization and their employees. It is useful for managers in the private sector, as well as those who work for government and not-for-profit organizations.

As increasing numbers of women enter the workforce, it has become more and more common to find husbands and wives who are both committed to careers in the public sector. This book offers the first detailed analysis of this important new segment of the workforce. Based on extensive surveys, it presents a comprehensive profile of public sector career couples and explores solutions to common problems faced by human resource managers in this field.

The authors first examine dual-career couples as a segment of the workforce, the lifestyles of these couples, and the challenges they face in work and family life. Current management practices in the public sector are carefully considered, with special attention to the recruitment and retention of dual-career couples in the face of prevailing anti-nepotism policies. In addition to providing guidance on legislative issues and judicial policies that affect the employment of dual-career couples, the authors develop a model of interpersonal and management skills for integrating dual-career couples into the workplace. Finally, strategies for resolving policy obstacles are suggested. A valuable tool for human resources professionals, this book will also be of interest in the areas of labor relations, public administration, and policy studies.

Environmental conflicts are increasing in number and intensity, demanding new approaches to dispute resolution such as environmental mediation. This book contains the expertise of 28 specialists; stresses the need for mediated dispute resolution as an alternative to litigation; calls for a communitarian approach; explores conceptual foundations and conflicts resistant to mediation; and answers How do we know what we know? Addresses training mediators; discusses special problems of small communities, value of citizen participation, and EPA regulatory negotiation; explores ethics and social justice; and considers future challenges and issues confronting theory and practice. Case studies analyze nuclear waste siting, highway design, wilderness designation, field burning, and Environmental Impact Statement development. Intended for alternative dispute resolution practitioners, scholars, and citizen environmentalists.

Authors provide insights from many academic disciplines and practical experience. Reed advocates creating sustainable communities; O'Leary calls for new research; Maida contends that law and economics offer viable perspectives; and Allen prescribes mediation training. Dworkin and Jordan contribute a teaching case; Klase addresses problems in rural areas; and the Burgesses offer steps to make difficult confrontations constructive. Clary and Hornney argue that prenegotiation and negotiation are essential; Richardson describes facilitated negotiation; and Bogdonoff explains negotiated rule-making in Maine. Stephens, Stephens, and Dukes suggest that ethical considerations are due the environment; Blackford and Matunga advise sensitivity to cultural differences; Ryan demonstrates the utility of conflict management by the EPA. Wood and Guy describe how local governments can achieve consensus; and Baird, Maughan, and Nilson offer reasons mediation failed in Idaho. Mangerich and Luton describe an urban-rural conflict in Washington state, and Blackburn provides his Eclectic Theory to guide future research.

The purpose of this important new book is to provide basic scientists working in the field of glaucoma with a current understanding of the clinical aspects of glaucoma. The authors comprehensively review the most current knowledge available in the field and provide a basis in which researchers can effectively study the glaucomas. The multidisciplinary book will be of great value as its contents will aid the reader in prevention of blindness from glaucoma.

A "zzap"! is the mortal enemy of today's sophisticated electronics designs. A "zzaap!" can cause a circuit to "lock up" or "hang" -delete bits form a data stream or mysteriously insert bits that aren't supposed to be there or, worst of all, cause the sudden failure of critical integrated circuits. M. Bruce Corp takes you inside the often mysterious world of electrostatic discharge (ESD), radio frequency interference (RFI, and electromagnetic interference (EMI) to show how these can cause a bewildering array of transient problems or catastrophic failures.

This handbook focuses on physical paper testing in the laboratory and online. Divided into five parts, it highlights assays for paper interactions with light, moisture, electricity, and heat. Topics expanded upon include laboratory testing procedures; microscopy analysis and paper surface properties; liquid and gas penetration; electrical and thermal interactions; and methods of surface characterization.

Optical remote sensing relies on exploiting multispectral and hyper spectral imagery possessing high spatial and spectral resolutions respectively. These modalities, although useful for most remote sensing tasks, often present challenges that must be addressed for their effective exploitation. This book presents current state-of-the-art algorithms that address the following key challenges encountered in representation and analysis of such optical remotely sensed data. Challenges in pre-processing images, storing and representing high dimensional data, fusing different sensor modalities, pattern classification and target recognition, visualization of high dimensional imagery.

First published in 2002. Routledge is an imprint of Taylor & Francis, an informa company.

Written for human resources managers and executives, this book takes a pragmatic approach to a problem all organizations face, but is often neglected in management handbooks: what to do about the problem employee? As the author notes at the outset, problem employees constitute from ten to twenty percent of the workforce, yet usually require as much as eighty percent of a manager's time. This volume provides a practical guide on how to both reduce the numbers of problem employees in an organization and decrease the time required to manage them. Bruce calls for a proactive approach toward the problem employee and demonstrates field-tested methodologies for dealing with a variety of problem workplace behaviors. Particular emphasis is given to the techniques of Performance Monitoring, a technique based on Reality Therapy. Bruce also offers an extensive discussion of the advantages and limitations of Employee Assistance Programs and explains in detail legal issues associated with employee discharge for undesirable behavior.

The author begins by defining the problem employee and offering examples of typical problem employee response patterns. She goes on to offer a theoretical explanation of the causes of problem behavior in the workplace and demonstrates why traditional remedies generally do not improve performance. Two chapters introduce effective methods for dealing with the problem employee. Performance Monitoring is discussed in detail, as are methods for dealing with particular types of problem employees, such as substance abusers, those involved in family crises, and employees with health-related problems. Turning to situations that require outside help, Bruce provides a step-by-step procedure for both establishing an Employee Assistance Program and utilizing an existing one. Directions for training supervisors to handle problem employees are provided. Because the experience of managing a problem employee can be an extremely difficult one, Bruce provides a technique for helping the manager reduce stress, understand transition, and formulate a personal plan to survive the impact of the problem employee. Finally, Bruce explains the legal rights of the employee, the supervisor, and the organization, presents relevant court decisions, and shows the manager how to work within the law when employee discharge becomes the only option.

In recent years, political discourse about gun control and the Second Amendment has become increasingly volatile and this collection of original essays by top scholars illuminates the various reasons why. Gun lobbies such as the National Rifle Association are more organized and aggressive and their issue agenda has evolved as new and more powerful weapons and militia appear. On the other side of the debate, the critical wounding of James Brady gave gun control advocates a visible martyr with strong ties to Republican conservatives. In sum, gun control and the right to bear arms have become hotly disputed issues where political alignments are constantly shifting. The contributors chart these changes and explore how Congress, the courts, the President, and individual states are currently addressing the issue of gun control. This book, which includes profiles and examinations of relevant interest groups, the gun control coalition, recent Supreme Court decisions, and public opinion surveys, will be of great interest to classes in political science, American government, law, and sociology.

The book explores the identity and context of the Scyld and Scef characters in Anglo-Saxon mythology. Its focus on heroic forerunners to Beowulf offers a fuller appreciation not just of that later myth but also of the medieval Germanic world. All references are presented in the original language and in translation for easy, comprehensive access.

Contains basic principles and the latest techniques in paper and paperboard testing. Fosters an understanding of theory and mechanical testing parameters to evaluate results and make improvements. Emphasizes new procedures utilizing advanced microscopy equipment.

The purpose of this important new book is to provide basic scientists working in the field of glaucoma with a current understanding of the clinical aspects of glaucoma. The authors comprehensively review the most current knowledge available in the field and provide a basis in which researchers can effectively study the glaucomas. The multidisciplinary book will be of great value as its contents will aid the reader in prevention of blindness from glaucoma.

Optical remote sensing relies on exploiting multispectral and hyper spectral imagery possessing high spatial and spectral resolutions respectively. These modalities, although useful for most remote sensing tasks, often present challenges that must be addressed for their effective exploitation. This book presents current state-of-the-art algorithms that address the following key challenges encountered in representation and analysis of such optical remotely sensed data. Challenges in pre-processing images, storing and representing high dimensional data, fusing different sensor modalities, pattern classification and target recognition, visualization of high dimensional imagery.

The Anglo-Scottish Border and the Shaping of Identity, 1350-1600 explores the roles that Scotland and England play in one another's imaginations. This collection of essays brings together eminent scholars and emerging voices from the frequently divergent fields of English and Scottish medieval studies.

Does the existence of evil call into doubt the existence of God? Show me the argument. Philosophy starts with questions, but attempts at answers are just as important, and these answers require reasoned argument. Cutting through dense philosophical prose, 100 famous and influential arguments are presented in their essence, with premises, conclusions and logical form plainly identified. Key quotations provide a sense of style and approach. Just the Arguments is an invaluable one-stop argument shop. * A concise, formally structured summation of 100 of the most important arguments in Western philosophy * The first book of its kind to present the most important and influential philosophical arguments in a clear premise/conclusion format, the language that philosophers use and students are expected to know * Offers succinct expositions of key philosophical arguments without bogging them down in commentary * Translates difficult texts to core arguments * Designed to provides a quick and compact reference to everything from Aquinas Five Ways to prove the existence of God, to the metaphysical possibilities of a zombie world * Visit www.justthearguments.com, the editor's site for students, teachers, researchers, and fans of philosophy

World-renowned political thinkers and scientists write on nuclear weapons and war in the twenty-first century. The contributors include Mikhail Gorbachev, who first declared 'A nuclear war cannot be won and must not be fought', Robert McNamara, US Defense Secretary at the time of the Cuban Missile Crisis and Vietnam War; and Nobel Peace Laureate Joseph Rotblat, the only scientist to resign from the Manhattan Project, where the world's first nuclear weapons were produced.

Does the existence of evil call into doubt the existence of God? Show me the argument. Philosophy starts with questions, but attempts at answers are just as important, and these answers require reasoned argument. Cutting through dense philosophical prose, 100 famous and influential arguments are presented in their essence, with premises, conclusions and logical form plainly identified. Key quotations provide a sense of style and approach. Just the Arguments is an invaluable one-stop argument shop. * A concise, formally structured summation of 100 of the most important arguments in Western philosophy * The first book of its kind to present the most important and influential philosophical arguments in a clear premise/conclusion format, the language that philosophers use and students are expected to know * Offers succinct expositions of key philosophical arguments without bogging them down in commentary * Translates difficult texts to core arguments * Designed to provides a quick and compact reference to everything from Aquinas Five Ways to prove the existence of God, to the metaphysical possibilities of a zombie world * Visit www.justthearguments.com, the editor's site for students, teachers, researchers, and fans of philosophy

Achieving commercial success through innovation is highly desirable, but difficult to achieve in practice. 50% of product development costs are likely to result in a failed product and in some sectors, such as FMCGs, this figure is more like 75%.

What is the problem?
Typically, out of nine month's product development cycle, only two weeks are devoted to the generation of ideas and creative design - the "front end". This is the missing link - insufficient idea generation and creativity management, or the pre-development phase, can lead to the failure of the product.

So, what can you do to avoid product failure?
Requirements Capture is the "front end". It is the processs by which the needs, preferences and requirements of individuals and groups significant to product development are researched and identified. Requirements capture defines:

• Customer, user and market requirements
• Design requirements
• Technical requirements

Selected as a Doody's Core Title for 2022! Known for its consistent, authoritative content and presentation, Shields Textbook of Glaucoma is the premier succinct and clinically focused text on the medical and surgical management of glaucoma. This full-color, easy-to-use reference offers a rational approach to every aspect of the field, including rare glaucomas, and presents a total care plan for the patient. The seventh edition brings you fully up to date with all that's new in this rapidly changing field with new chapters, newly colorized line drawings, and an updated design for faster reference. Presents clear, concise, highly illustrated information ideal for general ophthalmologists, residents, and other non-specialists who treat patients with glaucoma. Includes new chapters on imaging; surgical management, including minimally invasive procedures such as micro-invasive glaucoma surgery (MIGS); sustained drug delivery; and malignant glaucoma/aqueous misdirection. Contains new images, newly colorized line drawings, and new icons that highlight and differentiate procedures for quick reference. Covers advances in genetics, technology, and surgical treatment that impact your management and treatment decisions. Offers expert information that is easy to find, clearly explained, and helpfully illustrated-all from an experienced team of authors who present a balanced, consistent approach throughout. Enrich Your Ebook Reading Experience Read directly on your preferred device(s), such as computer, tablet, or smartphone. Easily convert to audiobook, powering your content with natural language text-to-speech.