The IRS eyes professor's movie: a taxation case exercise
Case description 
 
 
 
 
This case illustrates the tax implications of a movie produced in a foreign country that resulted in a loss. Teaching opportunities include the application of tax rules to a Schedule C business loss and a resulting net operating loss (NOL) deduction, the consideration of hobby and passive activity losses, the tax treatment of funds received in a divorce settlement, and how an individual might handle a possible IRS examination. Students are asked to prepare a revised Form 1040 for the movie business loss and the individual NOL deduction based on evidence provided in the case. Sufficient information is provided in the case to identify audit “red flags” in a tax return. Using the tale of an actual movie production in a foreign country and its consequent tax implications can provide an attractive alternative to teaching tax accounting rules that are often considered by students as “dry”.
The Globalization of Bollywood: An Ethnography of Non-Elite Audiences in India
There has been a growing Western interest in Bollywood, India's large film industry based in Mumbai. This article attempts to find the ways in which Indian identity is being shaped by the new globalizing Bollywood and how non-elite audiences from lower middle class and rural India are understanding these images. This ethnography reveal that the non-elite audiences find themselves increasingly distanced from the images that Indian cinema is constructing. The films are creating an elitism constituted by the brand logic of transnational capital which is redefining the meaning of the masses.
Ceramic microwave antennas for mobile applications
Due to their medium to high permittivity values, ceramic microwave materials are attractive as building blocks for miniaturised antenna solutions. Further advantages are low dielectric losses and an excellent temperature stability of standard ceramic materials. Yet, the permittivity of the ceramic material also has a strong influence on the radiation efficiency and bandwidth of the antenna. This implies that in the design process a suitable compromise has to be found between the degree of miniaturisation on the one hand and the antenna efficiency and bandwidth on the other. We describe two approaches towards efficient miniaturised ceramic microwave antennas: the dielectric resonator antenna (DRA) with partial metallisation and the shorting post patch antenna. We focus on design steps taken to ensure both a high degree of miniaturisation and high values of the radiation efficiency, the choice of the ceramic material and the experimental performance of the antennas.