Abstract: A program controlled apparatus, system, and method for determining the transactional taxes due for each item by any taxing authority worldwide. The apparatus comprises a first database comprising a tree structure identifying all of the zones to be examined. A second database comprising all of the taxing authorities is independent from the first zone database. A third database, decoupled from the first and second databases, has data representing the relationship between the data records of the first database and the data records of the second database. Each of the databases can be updated periodically to reflect any changes in identified taxing authorities for the zones over which they may have taxing authority. Furthermore, the present invention provides for an independent, autonomous determination of jurisdiction and tax for each line item and calculates the tax based on any exceptions and exemptions.

Abstract: A toothbrush tip for a motorized toothbrush with a first brush head and a second brush head. The second brush head encircles the first brush head. The first and second brush heads has different axes of rotation. The first and second brush heads are driven by an elongated shaft. The shaft engages the second brush head. Interactive gear teeth associated with each first and second brush heads allows the first and second brush heads to rotate at opposite direction, upon being driven by the shaft.

Abstract: A sprinkler valve test and control device that is used to test and control a sprinkler valve having a solenoid plunger without the need for electricity. The sprinkler valve test and control device includes a cup shaped yoke body having a cavity and an opening, a magnet positioned in the cavity, and the magnetic having a magnetic field directed towards the opening of the cavity, and an epoxy fill sealing and securing the magnet in the cavity. When the device is placed over a solenoid plunger, the magnetic field actuates the solenoid plunger of the sprinkler valve to turn the sprinkler valve on. The device allows efficient and effective determination of the reasons for the malfunctioning of sprinkler valves.

Abstract: A head gear that provides entertainment and effective advertising with a main body and an attached visor body having an upper portion and a lower portion pivotably connected to each other. The main body fits over or around a wearer's head. The upper portion of the visor body has an area for receiving markings, and along the perimeter of the area is a plurality of light source for illuminating the entire area. A user can make different markings in the area. In an open position, the upper portion is at a substantially right angle relative to the lower portion such that the area with the markings is displayed to a viewer in a forward position. In a closed position, the area is concealed and protected by the lower portion. Use of ultraviolet light emitting diodes and phosphorescent or fluorescent markings provide enhanced entertainment and advertisement value.

Abstract: A game device that safely emulates a game of Russian Roulette using balloons and the method thereof. The game device resembles a revolver, but without a barrel, and with the muzzle adjacent the cylinder. The game device contains a protected pin instead of a bullet for puncturing a balloon. An expandable ring is rotatably mounted adjacent the muzzle of the device that allows exposure of the pin only when a fully blown balloon is positioned therein to be punctured. Upon actuation of the pin, it is only exposed for a very short period of time to further prevent unnecessary exposure and injury to the user.

Abstract: An improved novelty teeth device for use with a user's teeth movable between a first concealed position and a second visible position. The novelty teeth device has a pair of spaced apart tooth wells for receiving the user's teeth. Between the tooth wells is a central lever element that connects and interacts with two rods, each of which is inserted across each tooth well. The other end of each rod is connected to a curve arm. At the distal end of each curve arm is one or more teeth elements. When the central lever element is pivoted up or down, it rotates the rods, which causes the curve arms to move up or down, concealing or revealing the teeth elements, respectively. A moldable putty can be used in the tooth well to improve comfort to the user.

Abstract: A multi-user information processing method for managing and determining tax provision information that includes a source database storing data for determining tax provision information; a calculation engine for performing information processing operations on the data stored in the source database for determining tax provision information; a transformed database for storing tax provision information determined by the calculation engine; and a reporting engine for producing reports using information from the transformed database.