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Letter in determining to make the loan, the bank could sue the parents if the children later default on the loan. Signing such a letter would also compromise the parents position with the IRS that the transaction was a loan and not a gift. This could have adverse gift tax consequences as well. The IRS may also assess interest and penalty charges.

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into account that a person is doing sports at that moment in order to tolerate higher heart rate differences. Although the idea of embedding wireless biomedical sensors inside the human body is promising, many additional challenges exist: system safety and reliability; minimal system maintenance; and energy-harnessing from body heat. With more research and progress in this eld, better quality of life can be achieved and medical cost can be reduced. Table 2.10 summarizes the common and applicationdependent characteristics of healthcare applications. Common characteristics and requirements Context awareness Heterogenity Localization Real-time Reliability Application-dependent characteristics and requirements Degree of automation Fault tolerance Infrastructureless Mobility Power awareness Security Time synchronization

Charles Dickens created the ghost of Christmas past, which haunted Ebenezer Scrooge for his past acts of avarice. The Court of Appeals for the Federal Circuit (CAFC) has created Festo (Festo Corp. v. Shoketsu Kinzoku Kogyo Kabushiki Co., Ltd., 234 F.3d 558 [Fed. Cir. 2000]), which haunts patentees for their past acts of claim amendment committed during the prosecution of their patent applications. Patent claims are to be written so as to apprise the reader of the precise limits of that in which the patentee claims an exclusive right (the so-called notice requirement).When infringement is literal, this notice requirement is rather easily satisfied.When infringement is founded on the doctrine of equivalents, however, the clarity of a claim becomes less certain. The range of equivalents to be accorded a claim limitation was traditionally determined more precisely, limited by the doctrine of file wrapper estoppel. Thus, traditionally, an analysis of the scope of a patent claim necessitated a review of the file wrapper and a detailed analysis of the estoppels (if any) created by each and every amendment made to the patent claims during prosecution. This was a complex task, even for experienced professionals. Enter the CAFC, eager to reduce complexity and restore clarity to claim construction. Seizing the opportunity presented by the Festo case, the court, overturning lengthy and substantial precedent, decided, essentially on policy grounds, that the necessity for identifying and analyzing file wrapper estoppels was inimical to the requirement of claim clarity. The solution they chose was to simply eliminate all equivalents of any claim limitation that had been amended during prosecution. No need to analyze the extent of an estoppel if a limitation had been amended, henceforth, it had no equivalents. The limitation would now be construed to cover that which had been disclosed in the patent specification

Models for WWW-TeleBel 1. Product/service 2. Process 3. Organization 4. Data 5. Applications 6. Middleware 7. Platforms 8. Networks