The Marketplace Fairness Act is proposed legislation pending in the United States Congress that would enable state governments to collect sales taxes and use taxes from remote retailers with no physical presence in their state.
 Identical versions were introduced into both the United States House of Representatives and the United States Senate during the 113th United States Congress.
 During the previous, 112th Congress, a bill ( ) was considered but expired without enactment.
Quill Corp. v. North Dakota, 504 U.S. 298 (1992) , was a United States Supreme Court ruling concerning use tax.
 Quill Corporation is an office supply retailer.
 Quill had no physical presence in North Dakota (neither a sales force, nor a retail outlet), but it had a licensed computer software program that some of its North Dakota customers used for checking Quill's current inventories and placing orders directly.
 North Dakota attempted to impose a use tax on Quill, which was struck down by the Supreme Court.
Bahçeşehir University (BAU) is a private educational institution in Turkey, located at the European side of Istanbul.
 The Turkish National Assembly authorized the establishment of the University of Bahçeşehir by the Bahçeşehir Uğur Education Foundation in 1998.
 An academic and strategic protocol was signed shortly after (February 1998) with San Diego State University in California, USA.
 The enrollment of the first students was made after the first placement exam (ÖSYS) in 1999–2000 academic year.
 The university is one of the few Universities in Turkey that has it lectures on English and therefore students applying to BAU is required to have a high English proficiency.
Loretto v. Teleprompter Manhattan CATV Corp., 458 U.S. 419 (1982), was a case in which the Supreme Court of the United States held that when the character of the governmental action is a permanent physical occupation of property, the government actions effects regulatory taking to the extent of the occupation, without regard to whether the action achieves an important public benefit or has only minimal economic impact on the owner.
 In doing so, it established the permanent physical presence test for regulatory takings.
The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is "not" a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; it is a form of physical presence test.
 The SPT should be used in conjunction with the Green Card Test (the criterion that the individual possessed a valid Green Card at any time of the year).
 An individual who satisfies either one or both of these tests is treated as a resident for tax purposes.
The Reverend Geoffrey J. Paxton has been an ordained minister in the Anglican Church of Australia.
 He is a graduate of Australian College of Theology and the University of Queensland.
 He tutored in the history of Christian thought at the University of Queensland, and in Greek and New Testament studies in the Brisbane College of Theology.
 Paxton traveled extensively in the United States, Britain, South Africa, the Philippines and New Zealand lecturing in Reformation theology.
 He has also held classes on homiletics (preaching) for over a decade.
Wills Gymnasium, often referred to as Wills Gym, was a multi-purpose athletic facility on the campus of Kent State University in Kent, Ohio, United States.
 Construction started in 1924 and the building was dedicated in 1925.
 It was the first dedicated gymnasium on the KSU campus, which had opened in 1913.
 Before the opening of Wills Gym, physical education classes and the intercollegiate and intramural sports teams used a variety of spaces for games and classes, both on campus in other buildings and off campus.
 The main gym seated approximately 4,000 people and the basement level included an indoor pool, locker rooms, and bowling alley.
 At the time, its capacity made it one of the largest facilities in the region.
 The building served as the primary home of the university's athletic teams and physical education department until 1950, when the Men's Physical Education Building opened.
 Wills Gym was the first permanent home of the Kent State Golden Flashes men's basketball team, and was also the original home venue for wrestling, men's swimming, men's and women's gymnastics, women's volleyball, and women's basketball.
Junior Enterprise USA is the association of Junior Enterprises in the United States.
 The international federations of Junior Enterprises in Europe and Brazil are well recognized internationally by the European Commission and Brazilian government as beneficial student organizations which provide experiential learning opportunities and foster a strong entrepreneurial spirit among junior entrepreneurs.
 However, the United States movement did not start to show a strong presence in the worldwide movement until the creation of JE USA.
 The first Junior Enterprise, CUBE Consulting, was founded in the United States in 2012 at the University of Illinois at Urbana-Champaign and was followed by the establishment of other two during the period of 2012-2015.
 Only in 2016, along with the creation of Lumnus Consulting at UC San Diego, the unification of current student-run companies in the USA through the JE USA association was envisioned.
 By finding founders across the nation and spreading the JE concept, Junior Enterprise USA showed exceptional growth and successful creation of development programs that would support initiatives in its first months of operation.
 The number of Junior Enterprises and Junior Initiatives in the USA is now increasing exponentially, with chapters at UC Berkeley, Columbia University, UC San Diego, University of Pennsylvania, New York University, University of Illinois at Urbana-Champaign, and others.
The University of Queensland (UQ) is a research university primarily located in Queensland's capital city, Brisbane.
 As one of Australia's leading universities, UQ is consistently ranked first for business administration, mining engineering and life sciences in Australasia.
 UQ also admits the majority of its state's top achievers.
 The main campus occupies much of the riverside inner suburb of St Lucia, southwest of the Brisbane central business district.
 Other UQ campuses and facilities are located throughout Queensland, the largest of which are the Gatton campus and the Herston medical school.
 UQ's overseas establishments include the Brunei Clinical School and the UQ-Ochsner Clinical School in Louisiana, United States.
James E. Atwater (born 1946) is a retired North American multidisciplinary physical scientist with training in geophysics, chemistry and biological science.
 He was awarded the Wright Brothers Medal for his work on microwave powered methods for microbial stabilization and water recovery from solid waste.
 Atwater served in the United States Marine Corps [1963-1967] prior to attending the University of Utah [1968-1975].
 In his early career [1977-1980] Atwater concentrated on methods and instrumentation for identification and quantification of radionuclides associated with uranium exploration and recovery by gamma ray and alpha particle energy spectrometry.
 Subsequently [1980-1987] he applied radiometric geophysical well logging techniques to the characterization of sandstone, limestone, dolomite and shale core samples.
 At this time he also refined methods for the determination of porosity and permeability of unconsolidated bitumen and heavy oil bearing sands.
 Later Atwater’s attention turned to problems of long-term human presence in space, working on regenerable systems for water and air purification, and means for decomposition and stabilization of solid waste materials and recovery of useful resources therefrom.
 During these years Atwater and colleagues also developed novel sensors and analytical instrumentation for monitoring and control of life support systems.
 In addition to instrumentation and methods, much of this work entailed the development of novel materials and the characterization of material properties, particularly with respect to magnetic and broadband microwave dielectric phenomena.
 Recent research includes the study of multiphase immiscible fluid flow in porous media, and the recovery of hydrogen from methane (natural gas) using magnetically stabilized fluidized bed and microwave plasma reactors.
 Though in retirement, Atwater continues his association with former colleagues, providing theoretical analysis of experimental data, and preparation of materials for publication.

Question: Between the University of Queensland and Bahçeşehir University, which has more physical presence in the United States?
Answer: The University of Queensland