Conception d'un capteur intelligent pour la détection des vapeurs de styrène dans l'industrie

NASA Astrophysics Data System (ADS)

Agbossou, Kodjo; Agbebavi, T. James; Koffi, Demagna; Elhiri, Mohammed

1994-10-01

The techniques of measurement of toxic gases are nowadays based on the semiconductor type sensors. The modelling and the electronic processing of their signals can be used to improve the accuracy and the efficiency of the measurement. In this paper, an intelligent system using a semiconductor sensor has been designed for the detection of the styrene vapors. A set of the environmental parameters sensors such as the temperature, the pressure and the humidity, is added to the basic sensor and allows a precise detection of the styrene vapors in air. A microcontroller and a communication interface, that are included in the control system and in the data processing system, provide the local intelligence. The linearization routines of the differents sensors are in the memory of the microcontroller. The system made of the sensors, of the amplification circuits, of the microcontroller and of the communication network between the smart sensor and the computer is analysed. A laboratory test of the device is presented and the accuracies and efficiencies of the differents sensors are given. Les techniques fiables de quantification des gaz polluants sont aujourd'hui basées sur l'utilisation des détecteurs à récepteurs chimiques et sur des capteurs à semiconducteurs. La modélisation et le traitement numérique des signaux résultants sont importants pour une mesure efficace et précise dans un milieu donné. Dans cet article, un capteur intelligent, utilisant un détecteur de gaz type semiconducteur a été réalisé pour la détection des vapeurs de styrène. Un ensemble de détecteurs des paramètres environnementaux, tels que la température, la pression et l'humidité, ajoutés au capteur de styrène, permettent de mesurer avec un bon contrôle les vapeurs de styrène dans l'air. Le système de contrôle et de gestion local des données est constitué d'un microcontrôleur et d'une interface de communication. Le microcontrôleur contient dans sa mémoire toutes les

Spectroscopie pompe-sonde pour la détection de bioaérosols

NASA Astrophysics Data System (ADS)

Guyon, L.; Courvoisier, F.; Wood, V.; Boutou, V.; Bartelt, A.; Roth, M.; Rabitz, H.; Wolf, J. P.

2006-10-01

La fluorescence du Tryptophane excité par une impulsion ultra-brève à 270 nm peut être diminuée d'un facteur deux par une seconde impulsion à 800 nm, à l'aide d'un dispositif pompe-sonde. Cette décroissance est aussi observée pour les bactéries vivantes, dont le Tryptophane est l'un des fluorophores, tandis qu'aucune décroissance n'est observée pour d'autres molécules organiques comme le naphtalène ou le gazole, malgré des spectres d'absorption et de fluorescence similaires. Cette différence remarquable est très prometteuse pour la distinction d'aérosols biologiques et organiques.

Seasonal Carbon Dynamics on Selected Fen Peatland Sites in NE-Germany

NASA Astrophysics Data System (ADS)

Giebels, Michael; Beyer, Madlen; Augustin, Jürgen; Minke, Merten; Juszczak, Radoszlav; Serba, Tomasz

2010-05-01

In Germany more than 99 % of fens have lost their carbon and nutrient sink function due to heavy drainage and agricultural land use especially during the last decades and thus resulted in compression and heavy peat loss (CHARMAN 2002; JOOSTEN & CLARKE 2002; SUCCOW & JOOSTEN 2001; AUGUSTIN et al. 1996; KUNTZE 1993). Therefore fen peatlands play an important part (4-5 %) in the national anthropogenic trace gas budget. But only a small part of drained and agricultural used fens in NE Germany can be restored. Knowledge of the influence of land use to trace gas exchange is important for mitigation of the climate impact of the anthropogenic peatland use. We study carbon exchanges of several fen peatland use areas between soil and atmosphere at different sites in NE-Germany. Our research covers peatlands of supposed strongly climate forcing land use (cornfield and intensive pasture) and of probably less forcing, alternative types (meadow and extensive pasture) as well as rewetted (formerly drained) areas and near-natural sites like a low-degraded fen and a wetted alder woodland. We measured trace gas fluxes with manual and automatic chambers in periodic routines since spring 2007. The used chamber technique bases on DROESLER (2005). In total we now do research at 22 sites situated in 5 different locations covering agricultural, varying states of rewetted and near-natural treatments. We present results of at least 2 years of measurements and show significant differences in their annual carbon balances depending on the genesis of the observed sites and the seasonal dynamics. Crosswise comparison of different site treatments combined with the seasonal environmental observations give good hints for the identification of main flux driving parameters. That is that a reduced intensity in land use as a supposed mitigating treatment did not show the expected effect, though a normal meadow treatment surprisingly resulted in the lowest CO2 balances in both years. For implementing a

Carbon assimilation and transfer through kelp forests in the NE Atlantic is diminished under a warmer ocean climate.

PubMed

Pessarrodona, Albert; Moore, Pippa J; Sayer, Martin D J; Smale, Dan A

2018-06-03

Global climate change is affecting carbon cycling by driving changes in primary productivity and rates of carbon fixation, release and storage within Earth's vegetated systems. There is, however, limited understanding of how carbon flow between donor and recipient habitats will respond to climatic changes. Macroalgal-dominated habitats, such as kelp forests, are gaining recognition as important carbon donors within coastal carbon cycles, yet rates of carbon assimilation and transfer through these habitats are poorly resolved. Here, we investigated the likely impacts of ocean warming on coastal carbon cycling by quantifying rates of carbon assimilation and transfer in Laminaria hyperborea kelp forests-one of the most extensive coastal vegetated habitat types in the NE Atlantic-along a latitudinal temperature gradient. Kelp forests within warm climatic regimes assimilated, on average, more than three times less carbon and donated less than half the amount of particulate carbon compared to those from cold regimes. These patterns were not related to variability in other environmental parameters. Across their wider geographical distribution, plants exhibited reduced sizes toward their warm-water equatorward range edge, further suggesting that carbon flow is reduced under warmer climates. Overall, we estimated that Laminaria hyperborea forests stored ~11.49 Tg C in living biomass and released particulate carbon at a rate of ~5.71 Tg C year -1 . This estimated flow of carbon was markedly higher than reported values for most other marine and terrestrial vegetated habitat types in Europe. Together, our observations suggest that continued warming will diminish the amount of carbon that is assimilated and transported through temperate kelp forests in NE Atlantic, with potential consequences for the coastal carbon cycle. Our findings underline the need to consider climate-driven changes in the capacity of ecosystems to fix and donate carbon when assessing the impacts of

Effect of Land Use Legacy on Forest Carbon Dynamics in the NE U.S.

NASA Astrophysics Data System (ADS)

Felzer, B. S.

2016-12-01

Forest stand age is a prime determinant of the strength of the carbon sink, as younger, growing forests tend to be stronger sinks than more mature forests. The substantial carbon sink in the NE U.S. is due to forests regrowing from previous disturbance. The particular type of disturbance, whether agricultural abandonment, timber harvest, or fire, can have an impact on the Net Ecosystem Productivity (NEP) observed today, especially for more recently disturbed forests. Nutrient levels, particularly nitrogen, are the most important factor determining the rate of regrowth following disturbance. Agriculture results in depletion of nutrients from the soil, so often results in slower regrowth than timber harvest, for example. If fire is also used during harvesting, nutrient depletion may be even more severe. This study will use the 1 km USDA forest stand age data for the NE U.S. for a series of model sensitivity experiments with the TEM-Hydro model. Three simulations will apply a single disturbance to result in the correct stand age, with agricultural abandonment, timber harvest, and fire applied at the year of disturbance, respectively. A 1/8o run will explore how aggregated stand age affects NEP relative to higher resolution stand age. Preliminary results for a single grid in PA show timber harvest has faster regrowth than regrowth from agricultural abandonment, though fertilization quickens regrowth rates. The effect of crops on NEP is a larger sink than timber harvest in the 5 years following disturbance, but a smaller sink in the decades following, with equivalent NEP values after about 50 years. A simple stand age mixture experiment shows that heterogeneous stand age matters most in the first 20 years following disturbance. These methods will be applied to realistic stand ages for the entire NE U.S. to determine the importance of disturbance type on forest regrowth.

The Distribution and Appearance of Cold-Water Coral Carbonate Mounds and Mound-Like Structures in the NE Atlantic: Pre-site Appraisal for CARBONATE Drilling

NASA Astrophysics Data System (ADS)

Dorschel, B.; Wheeler, A. J.; Monteys, X.

2007-12-01

Cold-water coral carbonate mounds on the continental slope of the northeast Atlantic are certainly among the most amazing geological discoveries of the last decade. They developed as a result of hydrological, biological and geological processes with thickets of cold-water corals mainly Lophelia pertus and Madrepora oculata reported from numerous mound sites. Over the last years, research focused on selected mounds e.g. IODP Sites 1317 visited during IODP Expedition 307 has revealed that many of the investigated mounds are true coral built-ups. The recovered mound sediments were composed of loose coral frameworks embedded in a matrix of fine grained hemipelagic sediments. The additional calcium carbonate added by the corals was in the form of fragments and bioeroded fine grained carbonate flakes. This increase in calcium carbonate classifies the mounds as spots of enhanced carbonate accumulation in intermediate water depth. So far, the carbonate stored in submarine carbonate mounds in the northeast Atlantic has not been included in any carbon budget estimations. This was mainly due to the lack of information on the abundance and distribution of those mounds. The recently available high resolution multi-beam bathymetry data recorded during the Irish National Seabed Survey (INSS) allows, for the first time, a mapping of these mounds and mound-like structures enabling an estimation of their abundance and quantification of their contribution to continental slope sediments. Here, we present the first comprehensive overview and quantification of mounds and mound-like structures based on 25m rastered bathymetric data for the Irish sector of the NE Atlantic. Based on the data, we identified over 1600 mound-like structures along the NE Atlantic slope between 46°45'N and 57°30'N. The structures elevate up to 300m above the surrounding seafloor and were usually grouped into distinct provinces often associated with erosive structures such as canyons and moats. 90% of the

Distributed deformation structures in shallow water carbonates subsiding through a simple stress field (Jandaira Formation, NE Brazil)

NASA Astrophysics Data System (ADS)

Bertotti, Giovanni; Bisdom, Kevin; Bezerra, Hilario; Reijmer, John; Cazarin, Carol

2016-04-01

Despite the scarcity of major deformation structures such as folds and faults, the flat-lying, post-rift shallow water carbonates of the Jandaira Formation (Potiguar Basin, NE Brazil) display well-organized fracture systems distributed of tens of km2. Structures observed in the outcropping carbonates are sub-vertical, generally N-S trending mode I and hybrid veins and barren fractures, sub-vertical roughly E-W trending stylolites and sub-horizontal stylolites. These features developed during subsidence in a simple and constant stress field characterized by, beside gravity, a significant horizontal stress probably of tectonic origin. The corresponding depth curves have different origin and slopes and, therefore, cross each other resulting in position of the principal stresses which change with depth. As a result, the type and amount of fractures affecting subsiding rocks change despite the fact that the far-field stresses remain constant. Following early diagenesis and porosity elimination in the first 100-200m depth, Jandaira carbonates experienced wholesale fracturing at depths of 400-800m resulting in a network of NNW-NE trending fractures partly organized in conjugate sets with a low interfault angle and a sub-vertical intersection, and sub-vertical stylolites roughly perpendicular to the fractures. Intense fluid circulation was activated as a consequence through the carbonates. With increasing subsidence, sub-horizontal stylolites formed providing calcite which precipitated in the open fractures transforming them in veins. The Jandaira formation lost thereby the permeability it had reached during the previous stage. Because of the lack of major deformation, the outcrops of the Jandaira Formation is an excellent analog for carbonate reservoirs in the Middle East, South Atlantic and elsewhere.

Dolomitization in Late Jurassic-Early Cretaceous Platform Carbonates (Berdiga Formation), Ayralaksa Yayla (Trabzon), NE Turkey

NASA Astrophysics Data System (ADS)

Yıldız, Merve; Ziya Kırmacı, Mehmet; Kandemir, Raif

2017-04-01

ABSTRACT Pontides constitute an E-W trending orogenic mountain belt that extends about 1100 km along the northern side of Turkey from the immediate east of Istanbul to the Georgian border at the east. Tectono-stratigraphically, the Pontides are divided into three different parts: Eastern, Central, and Western Pontides. The Eastern Pontides, including the studied area, comprise an area of 500 km in length and 100 km in width, extending along the southeast coast of the Black Sea from the Kizilirmak and Yesilirmak Rivers in the vicinity of Samsun to the Little Caucasus. This area is bordered by the Eastern Black Sea basin to the north and the Ankara-Erzincan Neotethyan suture zone to the south. The Late Jurassic-Early Cretaceous platform carbonates are widely exposed in E-W direction in the Eastern Pontides (NE Turkey). The Platform carbonates shows varying lithofacies changing from supratidal to platform margin reef laterally and vertically, and was buried until the end of Late Cretaceous. The studied Ayralaksa Yayla (Trabzon, NE Turkey) area comprises one of the best typical exposures of formation in northern zone of Eastern Pontides. In this area, the lower parts of the formation are pervasively dolomitized by fabric-destructive and fabric-preserving replacement dolomite which are Ca-rich and nonstoichiometric (Ca56-66Mg34-44). Replacement dolomites (Rd) are represented by D18O values of -19.0 to -4.2 (VPDB), D13C values of 4.4 to 2.1 \\permil (VPDB) and 87Sr/86Sr ratios of 0.70889 to 0.70636. Petrographic and geochemical data indicate that Rd dolomites are formed prior to compaction at shallow-moderate burial depths from Late Jurassic-Early Cretaceous seawater and/or partly modified seawater as a result of water/rock interaction and they were recrystallized at elevated temperatures during subsequent burial. In the subsequent diagenetic process during the Late Cretaceous when the region became a magmatic arc, as a result of interaction with Early Jurassic volcanic

Joint Decision-Making and the Coordination of a Sustainable Supply Chain in the Context of Carbon Tax Regulation and Fairness Concerns.

PubMed

Liu, Zhi; Zheng, Xiao-Xue; Gong, Ben-Gang; Gui, Yun-Miao

2017-11-27

Carbon tax regulation and consumers' low-carbon preference act as incentives for firms to abate emissions. Manufacturers can improve product sustainability and retailers can strengthen the promotion of low-carbon products as part of such abatement. Current incomplete rationality also affects product sustainability and low-carbon promotion level. In this context, we consider a supply chain with a manufacturer and a retailer and investigate the impacts of the manufacturer's and the retailer's fairness concerns on their production sustainability level, low-carbon promotion level and profitability. We also explore the coordination contract. The results show that the manufacturer's and the retailer's fairness concerns decrease their product sustainability and low-carbon promotion level, together with the profits of the system and the manufacturer. With regard to the retailer's fairness concern, the product sustainability level and the manufacturer's profit are lower; moreover, the low-carbon promotion level and the profits of the supply chain and the retailer are higher. A revenue-sharing contract can coordinate the supply chain perfectly; however, members' fairness concerns increase the difficulty of coordination. Finally, the numerical results reveal that carbon tax regulation can encourage the manufacturer to enhance the product sustainability level. Further, the impacts on the low-carbon promotion level and firms' profitability are related to the cost coefficients of product sustainability.

The 20Ne(d,p) 21Ne Transfer Reaction in Relation to the s-Process Abundances

DOE Office of Scientific and Technical Information (OSTI.GOV)

Nsangu, C. T.; Laird, A. M.; Parikh, A.

2016-01-01

A study of the Ne-20(d,p)Ne-21 transfer reaction was performed using the Quadrupole Dipole Dipole Dipole (Q3D) magnetic spectrograph in Garching, Germany. The experiment probed excitation energies in Ne-21 ranging from 6.9 MeV to 8.5 MeV. The aim was to investigate the spectroscopic information of Ne-21 within the Gamow window of core helium burning in massive stars. Further information in this region will help reduce the uncertainties on the extrapolation down to Gamow window cross sections of the O-17(alpha,gamma)Ne-21 reaction. In low metallicity stars, this reaction has a direct impact on s-process abundances by determining the fate of O-16 as eithermore » a neutron poison or a neutron absorber. The experiment used a 22-MeV deuteron beam, with intensities varying from 0.5-1 mu A, and an implanted target of Ne-20 of 7 mu g/cm(2) in 40 mu g/cm(2) carbon foils. Sixteen Ne-21 peaks have been identified in the E-x = 6.9-8.5 MeV range, of which only thirteen peaks correspond to known states. Only the previously-known E-x = 7.960 MeV state was observed within the Gamow window.« less

Joint Decision-Making and the Coordination of a Sustainable Supply Chain in the Context of Carbon Tax Regulation and Fairness Concerns

PubMed Central

Liu, Zhi; Zheng, Xiao-Xue; Gong, Ben-Gang; Gui, Yun-Miao

2017-01-01

Carbon tax regulation and consumers’ low-carbon preference act as incentives for firms to abate emissions. Manufacturers can improve product sustainability and retailers can strengthen the promotion of low-carbon products as part of such abatement. Current incomplete rationality also affects product sustainability and low-carbon promotion level. In this context, we consider a supply chain with a manufacturer and a retailer and investigate the impacts of the manufacturer’s and the retailer’s fairness concerns on their production sustainability level, low-carbon promotion level and profitability. We also explore the coordination contract. The results show that the manufacturer’s and the retailer’s fairness concerns decrease their product sustainability and low-carbon promotion level, together with the profits of the system and the manufacturer. With regard to the retailer’s fairness concern, the product sustainability level and the manufacturer’s profit are lower; moreover, the low-carbon promotion level and the profits of the supply chain and the retailer are higher. A revenue-sharing contract can coordinate the supply chain perfectly; however, members’ fairness concerns increase the difficulty of coordination. Finally, the numerical results reveal that carbon tax regulation can encourage the manufacturer to enhance the product sustainability level. Further, the impacts on the low-carbon promotion level and firms’ profitability are related to the cost coefficients of product sustainability. PMID:29186934

Measurement of the Carbon Isotopic Composition of Methane Using Helicoidal Laser Eigenstates

NASA Astrophysics Data System (ADS)

Jacob, D.; Le Floch, A.; Bretenaker, F.; Guenot, P.

1996-06-01

The spatially generalized Jones matrix formalism is used to design a laser cavity to make intracavity measurements of the carbon isotopic composition of methane. the method is based on a double optical lever effect for helicoidally polarized eigenstates, permitting to measure successively the ^{12}CH_4 and ^{13}CH_4 concentrations. To choose the probed isotope, one simply tunes the frequency of the laser by Zeeman effect. The experiment exhibits a good agreement with the predictions and permits to measure the ^{13}CH4/^{12}CH_4 composition ratio of methane with an uncertainty of the order of ± 0.07% for a sample containing only 6× 10^{-9} mole of methane. On utilise le formalisme des matrices de Jones généralisées spatialement pour concevoir une cavité laser permettant la mesure intra-cavité de la composition isotopique du carbone présent dans le méthane. La méthode est fondée sur une double application de l'effet de levier optique pour les états propres hélicoïdaux, permettant de mesurer successivement les concentrations de ^{12}CH_4 et de ^{13}CH_4. Pour passer d'un isotope à l'autre, on ajuste simplement la fréquence du laser par effet Zeeman. L'expérience est en bon accord avec les prédictions et permet d'effectuer la mesure du rapport isotopique ^{13}CH4/^{12}CH_4 avec une fourchette d'incertitude de ± 0,07% pour des échantillons de gaz ne contenant que 6× 10^{-9} mole de méthane.

L'optique pour la sécurité sanitaire des aliments

NASA Astrophysics Data System (ADS)

Piat, Félix

2017-12-01

Il semble aujourd'hui évident que chaque produit alimentaire commercialisé ne représente aucun danger pour la santé. Cet acquis repose pourtant sur un système complexe de règles et de contrôles appliqués quotidiennement dans les coulisses de l'industrie agro-alimentaire. Les technologies optiques y jouent un rôle prépondérant, permettant de séparer le bon grain de l'ivraie.

Registration of NE Trailblazer C-1, NE Trailblazer C0, NE Trailblazer C2, NE Trailblazer C3, NE Trailblazer C4, and NE Trailblazer C5 Switchgrass Germplasms

USDA-ARS?s Scientific Manuscript database

NE Trailblazer C-1 (GP-101, PI 672015), NE Trailblazer C0 (GP-100, PI 672014), NE Trailblazer C2 (GP-102, PI 672016), NE Trailblazer C3 (GP-103, PI 672017), NE Trailblazer C4 (GP-104, PI 672018), and NE Trailblazer C5 (GP-105, PI 672019) switchgrass (Panicum virgatum L.) germplasms were released by ...

Global gasoline prices: The need to raise gasoline taxes

NASA Astrophysics Data System (ADS)

Lin Lawell, C.-Y. Cynthia

2017-01-01

Gasoline taxes are considered to be a cost-effective policy instrument for reducing carbon emissions. A study finds that while gasoline taxes rose in 83 countries between 2003 and 2015, the global mean fell by 13.3% due to a shift in consumption towards countries that maintain gasoline subsidies or that have low taxes.

40 CFR 600.513-81 - Gas Guzzler Tax.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 1978 Passenger Automobiles and for 1979 and Later Model Year Automobiles (Light Trucks and Passenger Automobiles)-Procedures for Determining Manufacturer's Average Fuel Economy and Manufacturer's Average Carbon... to passenger automobiles exempted from Gas Guzzler Tax assessments by the Energy Tax Act of 1978 and...

Utilisation de la mélatonine pour le sommeil chez les enfants en bonne santé

PubMed Central

Janjua, Irvin; Goldman, Ran D.

2016-01-01

Résumé Question Une maman a amené son garçon de 12 ans me consulter à mon bureau. Elle s’inquiète, car il a de la difficulté à s’endormir presque tous les soirs. Elle travaille par quarts et elle prend elle-même de la mélatonine pour l’aider à s’endormir. Elle m’a demandé si son garçon pouvait aussi prendre de la mélatonine. Quels sont les recommandations et les éléments à considérer avant d’utiliser la mélatonine chez les enfants et les adolescents en bonne santé? Réponse L’insomnie est rapportée chez jusqu’à un quart des enfants en bonne santé et chez les trois quarts des enfants atteints d’une affection psychiatrique ou neurodéveloppementale, ce qui entraîne des conséquences négatives. Pour les enfants atteints du syndrome de retard de phase du sommeil, la mélatonine pourrait s’avérer utile lorsque jumelée à une évaluation de l’insomnie et à un suivi régulier. La mélatonine pourrait être envisagée pour des enfants sans diagnostic d’insomnie qui ont une bonne hygiène du sommeil. Bien qu’elle semble sans danger, il n’existe pas de données probantes en faveur de l’emploi systématique de la mélatonine chez les enfants en bonne santé.

Simulating the impact on health of internalising the cost of carbon in food prices combined with a tax on sugar-sweetened beverages.

PubMed

Briggs, Adam D M; Kehlbacher, Ariane; Tiffin, Richard; Scarborough, Peter

2016-02-03

Rising greenhouse gas emissions (GHGEs) have implications for health and up to 30 % of emissions globally are thought to arise from agriculture. Synergies exist between diets low in GHGEs and health however some foods have the opposite relationship, such as sugar production being a relatively low source of GHGEs. In order to address this and to further characterise a healthy sustainable diet, we model the effect on UK non-communicable disease mortality and GHGEs of internalising the social cost of carbon into the price of food alongside a 20 % tax on sugar sweetened beverages (SSBs). Developing previously published work, we simulate four tax scenarios: (A) a GHGEs tax of £2.86/tonne of CO2 equivalents (tCO2e)/100 g product on all products with emissions greater than the mean across all food groups (0.36 kgCO2e/100 g); (B) scenario A but with subsidies on foods with emissions lower than 0.36 kgCO2e/100 g such that the effect is revenue neutral; (C) scenario A but with a 20 % sales tax on SSBs; (D) scenario B but with a 20 % sales tax on SSBs. An almost ideal demand system is used to estimate price elasticities and a comparative risk assessment model is used to estimate changes to non-communicable disease mortality. We estimate that scenario A would lead to 300 deaths delayed or averted, 18,900 ktCO2e fewer GHGEs, and £3.0 billion tax revenue; scenario B, 90 deaths delayed or averted and 17,100 ktCO2e fewer GHGEs; scenario C, 1,200 deaths delayed or averted, 18,500 ktCO2e fewer GHGEs, and £3.4 billion revenue; and scenario D, 2,000 deaths delayed or averted and 16,500 ktCO2e fewer GHGEs. Deaths averted are mainly due to increased fibre and reduced fat consumption; a SSB tax reduces SSB and sugar consumption. Incorporating the social cost of carbon into the price of food has the potential to improve health, reduce GHGEs, and raise revenue. The simple addition of a tax on SSBs can mitigate negative health consequences arising from sugar being low in GHGEs. Further

Rock Magnetic Properties of Remagnetised Devonian and Carboniferous Carbonate and Clastic Rocks From The NE Rhenish Massif, Germany

NASA Astrophysics Data System (ADS)

Zwing, A.; Matzka, J.; Bachtadse, V.; Soffel, H. C.

Previous studies on remagnetised carbonate rocks from the North American and Eu- ropean Variscides reported characteristic rock magnetic properties which are thought to be diagnostic for a chemical remagnetisation event. Their hysteresis properties with high ratios of Mrs/Ms and Hcr/Hc indicate the presence of a mixture of single-domain and superparamagnetic magnetite (Jackson, et al. 1990). In order to test if this fin- gerprint can be identified in remagnetised carbonate and clastic rocks from the NE Rhenish Massif, Germany, a series of rock magnetic experiments has been carried out. The hysteresis properties of the remagnetised clastic rocks indicate the domi- nance of large MD particles, as can be expected for detrital sediments. The carbon- ates yield significantly higher ratios of Mrs/Ms and Hcr/Hc than the clastic rocks, but only partly correspond to the characteristic properties of remagnetised carbon- ates described above. The latter might be attributed to detrital input into the carbonate platforms. Additional low-temperature remanence measurements show a wide vari- ety of phenomena, including Verwey transitions and indications for the presence of superparamagnetic grains. However, the low-temperature experiments do not allow a straightforward discrimination between the clastic and carbonate rocks and suggest more complex magnetomineralogies than expected from the hysteresis measurements alone.

Comparison of the triple-point temperatures of {sup 20}Ne, {sup 22}Ne and normal Ne

DOE Office of Scientific and Technical Information (OSTI.GOV)

Nakano, T.; Tamura, O.; Nagao, K.

2013-09-11

At the National Metrology Institute of Japan (NMIJ), the triple points of {sup 20}Ne and {sup 22}Ne were realized using modular sealed cells, Ec3Ne20 and Ec8Ne22, made by the Istituto Nazionale di Ricerca Metrologica (INRiM) in Italy. The difference of the triple-point temperatures of {sup 20}Ne and {sup 22}Ne was estimated by using the sub-range of standard platinum resistance thermometers (SPRTs) calibrated by NMIJ on the International Temperature Scale of 1990 (ITS-90). The melting curves obtained with the Ec3Ne20 and Ec8Ne22 cells show narrow widths (0.1 mK) over a wide range of the inverse of the melted fraction (1/F) frommore » 1/F=1 to 1/F=10. The liquidus point T{sub tp} estimated by the melting curves from F∼0.5 to F∼0.85 using the Ec8Ne22 is 0.146 29 (4) K higher than that using the Ec3Ne20 cell, which is in good agreement with that observed by INRiM using the same cells. After correction of the effect of impurities and other isotopes for Ec3Ne20 and Ec8Ne22 cells, the difference of T{sub tp} between pure {sup 20}Ne and pure {sup 22}Ne is estimated to be 0.146 61 (4) K, which is consistent with the recent results reported elsewhere. The sub-ranges of SPRTs computed by using the triple point of {sup 20}Ne or {sup 22}Ne realized by the Ec3Ne20 cell or the Ec8Ne22 cell in place of the triple point of Ne for the defining fixed point of the ITS-90 are in good agreement with those realized on the basis of the ITS-90 at NMIJ within 0.03 mK, which is much smaller than the non-uniqueness and the sub-range inconsistency of SPRTs.« less

New characterization aspects of carbonate accumulation horizons in Chalky Champagne (NE of the Paris Basin, France)

NASA Astrophysics Data System (ADS)

Linoir, Damien; Thomachot-Schneider, Céline; Gommeaux, Maxime; Fronteau, Gilles; Barbin, Vincent

2016-05-01

The soil profiles of the Champagne area (NE of Paris Basin, France) occasionally show carbonate accumulation horizons (CAHs). From the top to the bottom, these soil profiles include a rendic leptosol horizon, a Quaternary cryoturbated paleosol (QCP), and a chalky substratum. The CAHs are located in the top part of the QCP. This study is aimed at highlighting the specific characteristics of CAHs compared to other soil profile horizons using geophysics, geochemistry, micromorphology, and mercury injection porosimetry. It is the first essential step for understanding the impact of CAHs on water transfers into the Champagne soil profiles. Our analyses show that Champagne CAHs are not systematically characterized by a typical induration unlike generally put forward in the regional literature. They are more porous and heterogeneous than their parent material (QCP). Carbonate accumulation horizons are also characterized by singular colorimetric parameters that are linked to their geochemical specific content, even if they bear a signature of the initial QCP before the pedogenic modification.

Carbon nano structures: Production and characterization

NASA Astrophysics Data System (ADS)

Beig Agha, Rosa

recherche sur l'hydrogene (IRH). Nos echantillons presentaient toujours une grande quantite de carbure de fer au detriment de la formation de nanostructures de carbone. Apres plusieurs mois de recherche nous avons constate que les metaux de base, soit le fer et le cobalt, etaient contamines. Neanmoins, ces recherches nous ont enseigne beaucoup et les resultats sont presentes aux Appendices I a III. Le carbone de depart est du charbon active commercial (CNS201) qui a ete prealablement chauffe a 1,000°C sous vide pendant 90 minutes pour se debarrasser de toute humidite et autres impuretes. En premiere etape, dans un creuset d'acier durci du CNS201 pretraite fut melange a une certaine quantite de Fe et de Co (99.9 % purs). Des proportions typiques sont 50 pd. %, 44 pd. %, et 6 pd. % pour le C, le Fe, et le Co respectivement. Pour les echantillons prepares avec le broyeur SPEX, trois a six billes en acier durci furent utilisees pour le broyage, de masse relative echantillon/poudre de 35 a 1. Pour les echantillons prepares avec le broyeur planetaire, trente-six billes en acier durci furent utilisees pour le broyage, de masse relative echantillon/poudre de 10 a 1. L'hydrogene fut alors introduit dans le creuset pour les deux types de broyeur a une pression de 1.4 MPa, et l'echantillon fut broye pendant 12 h pour le SPEX et 24 h pour le planetaire. Le broyeur SPEX a un rendement de transfert d'energie mecanique plus grand qu'un broyeur planetaire, mais il a le desavantage de contaminer davantage l'echantillon en Fe par attrition. Cependant, ceci peut etre neglige vu que le Fe etait un des catalyseurs metalliques ajoutes au creuset. En deuxieme etape, l'echantillon broye est transfere sous gaz inerte (argon) dans un tube en quartz, qui est alors chauffe a 700°C pendant 90 minutes. Des mesures de patrons de diffraction a rayons-X sur poudre furent faites pour caracteriser les changements structurels des CNS lors des etapes de synthese. Ces mesures furent prises avec un

Le niobate de lithium a haute temperature pour les applications ultrasons =

NASA Astrophysics Data System (ADS)

De Castilla, Hector

L'objectif de ce travail de maitrise en sciences appliquees est de trouver puis etudier un materiau piezoelectrique qui est potentiellement utilisable dans les transducteurs ultrasons a haute temperature. En effet, ces derniers sont actuellement limites a des temperatures de fonctionnement en dessous de 300°C a cause de l'element piezoelectrique qui les compose. Palier a cette limitation permettrait des controles non destructifs par ultrasons a haute temperature. Avec de bonnes proprietes electromecaniques et une temperature de Curie elevee (1200°C), le niobate de lithium (LiNbO 3) est un bon candidat. Mais certaines etudes affirment que des processus chimiques tels que l'apparition de conductivite ionique ou l'emergence d'une nouvelle phase ne permettent pas son utilisation dans les transducteurs ultrasons au-dessus de 600°C. Cependant, d'autres etudes plus recentes ont montre qu'il pouvait generer des ultrasons jusqu'a 1000°C et qu'aucune conductivite n'etait visible. Une hypothese a donc emerge : une conductivite ionique est presente dans le niobate de lithium a haute temperature (>500°C) mais elle n'affecte que faiblement ses proprietes a hautes frequences (>100 kHz). Une caracterisation du niobate de lithium a haute temperature est donc necessaire afin de verifier cette hypothese. Pour cela, la methode par resonance a ete employee. Elle permet une caracterisation de la plupart des coefficients electromecaniques avec une simple spectroscopie d'impedance electrochimique et un modele reliant de facon explicite les proprietes au spectre d'impedance. Il s'agit de trouver les coefficients du modele permettant de superposer au mieux le modele avec les mesures experimentales. Un banc experimental a ete realise permettant de controler la temperature des echantillons et de mesurer leur impedance electrochimique. Malheureusement, les modeles actuellement utilises pour la methode par resonance sont imprecis en presence de couplages entre les modes de vibration. Cela

Comparison of electromagnetic and nuclear dissociation of 17Ne

NASA Astrophysics Data System (ADS)

Wamers, F.; Marganiec, J.; Aksouh, F.; Aksyutina, Yu.; Alvarez-Pol, H.; Aumann, T.; Beceiro-Novo, S.; Bertulani, C. A.; Boretzky, K.; Borge, M. J. G.; Chartier, M.; Chatillon, A.; Chulkov, L. V.; Cortina-Gil, D.; Emling, H.; Ershova, O.; Fraile, L. M.; Fynbo, H. O. U.; Galaviz, D.; Geissel, H.; Heil, M.; Hoffmann, D. H. H.; Hoffman, J.; Johansson, H. T.; Jonson, B.; Karagiannis, C.; Kiselev, O. A.; Kratz, J. V.; Kulessa, R.; Kurz, N.; Langer, C.; Lantz, M.; Le Bleis, T.; Lehr, C.; Lemmon, R.; Litvinov, Yu. A.; Mahata, K.; Müntz, C.; Nilsson, T.; Nociforo, C.; Ott, W.; Panin, V.; Paschalis, S.; Perea, A.; Plag, R.; Reifarth, R.; Richter, A.; Riisager, K.; Rodriguez-Tajes, C.; Rossi, D.; Savran, D.; Schrieder, G.; Simon, H.; Stroth, J.; Sümmerer, K.; Tengblad, O.; Typel, S.; Weick, H.; Wiescher, M.; Wimmer, C.

2018-03-01

The Borromean drip-line nucleus 17Ne has been suggested to possess a two-proton halo structure in its ground state. In the astrophysical r p -process, where the two-proton capture reaction 15O(2 p ,γ )17Ne plays an important role, the calculated reaction rate differs by several orders of magnitude between different theoretical approaches. To add to the understanding of the 17Ne structure we have studied nuclear and electromagnetic dissociation. A 500 MeV/u 17Ne beam was directed toward lead, carbon, and polyethylene targets. Oxygen isotopes in the final state were measured in coincidence with one or two protons. Different reaction branches in the dissociation of 17Ne were disentangled. The relative populations of s and d states in 16F were determined for light and heavy targets. The differential cross section for electromagnetic dissociation (EMD) shows a continuous internal energy spectrum in the three-body system 15O+2 p . The 17Ne EMD data were compared to current theoretical models. None of them, however, yields satisfactory agreement with the experimental data presented here. These new data may facilitate future development of adequate models for description of the fragmentation process.

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

PubMed Central

Kirchler, Erich; Wahl, Ingrid

2010-01-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

PubMed

Kirchler, Erich; Wahl, Ingrid

2010-06-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

The First Layer of 4He, H2, and Ne Adsorbed on HiPco™ Carbon Nanotube Bundles

NASA Astrophysics Data System (ADS)

Vilches, O. E.; Ramachandran, S.; Wilson, T. A.; Dash, J. G.

2006-09-01

We summarize results from AC and DC heat capacity measurements of 4He, H2, and Ne adsorbed on HiPco™ purified, closed-end single-wall carbon nanotube bundles (SWNTB) for the first adsorbed layer. We find two regions in the coverage domain: below ≈1/3 monolayer the adsorbate occupies high binding energy sites, mostly the external grooves of the bundles, while above ≈1/3 monolayer the external graphene surface is covered. No phase transitions have been observed at any temperature for all the adsorbates, a range of T where two-dimensional phases and phase transitions are seen for the same adsorbates deposited on exfoliated graphite.

Late Pleistocene paleoclimatic history documented by an oxygen isotope record from carbonate sediments in Qarhan Salt Lake, NE Qinghai-Tibetan Plateau

NASA Astrophysics Data System (ADS)

Fan, QiShun; Ma, HaiZhou; Wei, HaiCheng; Shan, FaShou; An, FuYuan; Xu, LiMing; Madsen, David B.

2014-05-01

Late Pleistocene paleoclimatic variability on the northeastern Qinghai-Tibetan Plateau (NE QTP) was reconstructed using a chronology based on AMS 14C and 230Th dating results and a stable oxygen isotopic record. These are derived from lake carbonates in a 102-m-long Qarhan sediment core (ISL1A) collected from the eastern Qaidam Basin. Previous research indicates that the δ18O values of lacustrine carbonates are mainly controlled by the isotopic composition of lake water, which in turn is a function of regional P/E balance and the proportion of precipitation that is monsoon-derived on the NE QTP. Modern isotopic observations indicate that the δ18O values of lake carbonates in hyper-arid Qaidam Basin are more positive during the warm and wet period. Due to strong evaporation and continental effect in this basin, the positive δ18O values in the arid region indicate drier climatic conditions. Based on this interpretation and the δ18O record of fine-grained lake carbonates and dating results in ISL1A, the results imply that drier climatic conditions in the Qarhan region occurred in three intervals, around 90-80 ka, 52-38 ka and 10-9 ka, which could correspond to late MIS 5, middle MIS 3 and early Holocene, respectively. These three phases were almost coincided with low lake level periods of Gahai, Toson and Qinghai Lakes (to the east of Qarhan Lake) influenced by ASM on the orbital timescales. Meanwhile, there was an episode of relatively high δ18O value during late MIS 3, suggesting that relatively dry climatic condition in this period, rather than “a uniform Qarhan mega-paleolake” spanning the ˜44 to 22 ka period. These results insight into the understanding of “the Greatest Lake Period” on the QTP.

Sidération myocardique au cours d'une intoxication au monoxyde de carbone (CO) chez une femme enceinte

PubMed Central

Coulibaly, Mahamadoun; Berdai, Mohamed Adnane; Labib, Smael; Harandou, Mustapha

2015-01-01

L'intoxication au monoxyde de carbone (CO) est la première cause de décès par intoxication en France. La littérature est ancienne et peu connue. Les signes les plus fréquents de l'intoxication sont la triade: Céphalées; asthénie, faiblesse musculaire surtout des membres inférieurs. Ses conséquences sont potentiellement graves pour le fœtus quand elle survient chez la femme enceinte, il est particulièrement exposé au risque d'hypoxie en raison de la forte affinité de son hémoglobine pour le CO qui traverse aisément le placenta. Les événements cardiovasculaires ne sont pas rares et peuvent être responsable d'une morbi-mortalité assez importante qui peuvent être d'apparition rapide ou secondaire mais régressent habituellement en quelques jours. Des SCA peuvent survenir lors d'une une intoxication au CO avec à l'extrême infarctus myocardique avec surélévation du segment ST. Il paraît légitime de proposer pour toutes les patientes: l’éloignement maternel de la source de CO; l'oxygénothérapie à 100% au masque facial par les services de secours et pendant le transfert; le traitement par oxygénothérapie hyperbare pour toutes les femmes enceintes, le plus rapidement possible et quelque soit l’âge gestationnel. PMID:26405502

Convection Destroys the Core/Mantle Structure in Hybrid C/O/Ne White Dwarfs

NASA Astrophysics Data System (ADS)

Brooks, Jared; Schwab, Josiah; Bildsten, Lars; Quataert, Eliot; Paxton, Bill

2017-01-01

A hybrid C/O/Ne white dwarf (WD)—an unburned C/O core surrounded by an O/Ne/Na mantle—can be formed if the carbon flame is quenched in a super-AGB star or white dwarf merger remnant. We show that this segregated hybrid structure becomes unstable to rapid mixing within 2000 years of the onset of WD cooling. Carbon burning includes a weak reaction that removes electrons, resulting in a lower electron-to-baryon ratio ({Y}{{e}}) in the regions processed by carbon burning compared to the unburned C/O core, making the O/Ne mantle denser than the C/O core as the WD cools. This is unstable to efficient mixing. We use the results of {\\mathtt{MESA}} models with different size C/O cores to quantify the rate at which the cores mix with the mantle as they cool. In all cases, we find that the WDs undergo significant core/mantle mixing on timescales shorter than the time available to grow the WD to the Chandrasekhar mass (MCh) by accretion. As a result, hybrid WDs that reach MCh due to later accretion will have lower central carbon fractions than assumed thus far. We briefly discuss the implications of these results for the possibility of SNe Ia from hybrid WDs.

Cold-water coral carbonate mounds as unique palaeo-archives: the Plio-Pleistocene Challenger Mound record (NE Atlantic)

NASA Astrophysics Data System (ADS)

Thierens, M.; Browning, E.; Pirlet, H.; Loutre, M.-F.; Dorschel, B.; Huvenne, V. A. I.; Titschack, J.; Colin, C.; Foubert, A.; Wheeler, A. J.

2013-08-01

Through the interplay of a stabilising cold-water coral framework and a dynamic sedimentary environment, cold-water coral carbonate mounds create distinctive centres of bio-geological accumulation in often complex (continental margin) settings. The IODP Expedition 307 drilling of the Challenger Mound (eastern Porcupine Seabight; NE Atlantic) not only retrieved the first complete developmental history of a coral carbonate mound, it also exposed a unique, Early-Pleistocene sedimentary sequence of exceptional resolution along the mid-latitudinal NE Atlantic margin. In this study, a comprehensive assessment of the Challenger Mound as an archive of Quaternary palaeo-environmental change and long-term coral carbonate mound development is presented. New and existing environmental proxy records, including clay mineralogy, planktonic foraminifer and calcareous nannofossil biostratigraphy and assemblage counts, planktonic foraminifer oxygen isotopes and siliciclastic particle-size, are thereby discussed within a refined chronostratigraphic and climatic context. Overall, the development of the Challenger Mound shows a strong affinity to the Plio-Pleistocene evolution of the Northern Hemisphere climate system, albeit not being completely in phase with it. The two major oceanographic and climatic transitions of the Plio-Pleistocene - the Late Pliocene/Early Pleistocene intensification of continental ice-sheet development and the mid-Pleistocene transition to the more extremely variable and more extensively glaciated late Quaternary - mark two major thresholds in Challenger Mound development: its Late Pliocene (>2.74 Ma) origin and its Middle-Late Pleistocene to recent decline. Distinct surface-water perturbations (i.e. water-mass/polar front migrations, productivity changes, melt-water pulses) are identified throughout the sequence, which can be linked to the intensity and extent of ice development on the nearby British-Irish Isles since the earliest Pleistocene. Glaciation

Coulomb and nuclear excitations of narrow resonances in 17Ne

DOE PAGES

Marganiec, J.; Wamers, F.; Aksouh, F.; ...

2016-05-25

New experimental data for dissociation of relativistic 17Ne projectiles incident on targets of lead, carbon, and polyethylene targets at GSI are presented. Special attention is paid to the excitation and decay of narrow resonant states in 17Ne. Distributions of internal energy in the 15O+p +p three-body system have been determined together with angular and partial-energy correlations between the decay products in different energy regions. The analysis was done using existing experimental data on 17Ne and its mirror nucleus 17N. The isobaric multiplet mass equation is used for assignment of observed resonances and their spins and parities. A combination of datamore » from the heavy and light targets yielded cross sections and transition probabilities for the Coulomb excitations of the narrow resonant states. Finally, the resulting transition probabilities provide information relevant for a better understanding of the 17Ne structure.« less

Matériaux pour la dépollution des gaz d'échappement automobile

NASA Astrophysics Data System (ADS)

Mouaddib-Moral, N.; Gauthier, C.

2002-04-01

Les premières législations antipollution ont été mises en place suite à la détection, aux Etats Unis plus particulièrement en Californie, du smog photochimique et des pluies acides, néfastes pour la faune et la flore. Les estimations de la contribution de l'automobile aux émissions de composés, considérés comme précurseurs de ces phénomènes, ont été suffisantes pour provoquer la mise en place de normes draconiennes en matière d'émissions automobiles. Les matériaux catalytiques ont été évalués en tant que solution possible pour réduire les émissions à l'échappement. En Europe, l'utilisation des catalyseurs trois voies a été généralisée sur les véhicules essence fonctionnant à richesse stoechiométrique à partir de 1993. Une nouvelle génération de catalyseurs appelée piège à oxydes d'azote (NOx) est maintenant nécessaire pour le post-traitement des gaz d'échappement des motorisations à essence fonctionnant en mélange pauvre (combustion en présence d'un excès d'oxygène) pour diminuer la consommation et par conséquent réduire les émissions du CO2 connu pour son impact sur l'effet de serre. La dépollution des moteurs diesel via un catalyseur d'oxydation a été généralisée en Europe depuis 1996. La sévérisation des normes européennes impose pour les moteurs diesel le recours à des matériaux spécifiques pour le traitement des oxydes d'azotes et des particules par l'intermédiaire de filtres à particules dont l'efficacité de filtration est supérieure à 95%, mais doivent subir des régénérations périodiques.

Spondylodiscite granulomateuse: surtout la tuberculose mais ne pas omettre le lymphome

PubMed Central

Zinebi, Ali; Rkiouak, Adil; Akhouad, Yousef; Reggad, Ahmed; Kasmy, Zohour; Boudlal, Mostafa; Lho, Abdelhamid Nait; Rabhi, Moncef; Sinaa, Mohamed; Ennibi, Khalid; Chaari, Jilali

2016-01-01

Les douleurs lombaires relèvent d'étiologies multiples dont le diagnostic peut être source de grandes difficultés. Le lymphome rachidien primitif est rare et son diagnostic nécessite une biopsie souvent scanoguidée. Un homme de 30 ans, était hospitalisé pour lombalgies inflammatoires évoluant dans un contexte d'altération de l'état général avec à l'examen des douleurs à la palpation des apophyses épineux L2L3, sans syndrome tumoral périphérique. Le bilan biologique montrait un syndrome inflammatoire. Le bilan morphologique était en faveur d'une spondylodiscite. La première biopsie montrait une ostéite granulomateuse. L'aggravation clinique et radiologique sous anti bacillaire a mené à reconsidérer le diagnostic et la deuxième biopsie confirme le diagnostic du lymphome. Le diagnostic de tuberculose osseuse en particulier vertébrale nécessite une confirmation bactériologique et ou histologique pour ne pas méconnaître un lymphome osseux primitif. PMID:28292061

Ingenierie de nanoparticules plasmoniques robustes pour la generation de bulles par laser en vue d'applications biomedicales

NASA Astrophysics Data System (ADS)

Lachaine, Remi

Les chirurgiens generent des bulles dans le corps humain a l'aide d'irradiation laser depuis plusieurs decennies. Ils utilisent ces bulles comme de petits scalpels, leur permettant de faire des incisions precises et localisees. Une des applications de cet outil chirurgical est la perforation cellulaire. Au lieu d'utiliser une aiguille pour perforer la membrane des cellules, il est possible de focaliser des impulsions laser en surface d'une cellule, formant un plasma au point focal du laser et generant une bulle qui perfore la membrane cellulaire. Toutefois, ce procede est assez lent et la perforation massive de cellules in-vivo n'est pas envisageable. Pour accelerer le processus, il est possible d'utiliser des nanoparticules plasmoniques. Ces dernieres agissent comme des nano-antennes qui permettent de concentrer la lumiere sur une echelle nanometrique. La possibilite d'irradier un grand nombre de nanoparticules simultanement a donne un nouvel elan a la generation de bulle comme outil de perforation cellulaire. L'utilisation de nanoparticules dans un contexte biomedical comporte toutefois certains risques. En particulier, la fragmentation de nanoparticules peut augmenter la toxicite du traitement. Dans un cas ideal, il est preferable d'utiliser des nanoparticules qui ne sont pas endommagees par l'irradiation laser. Cette these a pour but de developper une methode d'ingenierie de nanoparticules robustes permettant la generation efficace de bulles a des fins biomedicales. Il est tout d'abord demontre experimentalement que la formation de plasma est bel et bien le mecanisme physique principal menant a la generation de bulles lors de l'irradiation infrarouge (longueur d'onde de 800 nm) et ultrarapide (temps d'impulsion entre 45 fs et 1 ps) de nanoparticules d'or de 100 nm. Pour realiser cette demonstration, une methode pompe-sonde de detection de bulles d'environ 1 mum a ete elaboree. Cette methode a permis de mettre en evidence une difference de taille de 18% entre

Isotopic fingerprints of the Lake Żabińskie (NE Poland) hydrological system on contemporary carbonates precipitated in the lake.

PubMed

Ustrzycka, Alicja; Piotrowska, Natalia; Bonk, Alicja; Filipiak, Janusz; Tylmann, Wojciech

2018-06-01

An isotopic monitoring was undertaken in 2012-2014 at Lake Żabińskie (Mazurian Lakeland, NE Poland). The aim was to identify the factors and processes controlling an isotopic composition of the lake water and to explore the mechanism responsible for recording the climatic signal in stable isotope composition of deposited carbonates. δ 18 O and δ 2 H in the precipitation, lake water column, inflows and outflow, δ 18 O and δ 13 C in the carbonate fraction of sediments trapped in the water column were recorded with monthly resolution. A relationship between δ 18 O and δ 2 H in local precipitation was used to estimate the local meteoric water line. The dataset obtained for the water enabled to identify the modification of the water's isotopic composition due to evaporation, connected with seasonal lake water stratification and mixing patterns. Statistically significant correlation coefficients suggest that the δ 18 O of the carbonate fraction in the sediment traps depends on the δ 18 O of rainfall water and on air temperature. The fractionation coefficient α shows that in summer months the carbonate precipitation process is closest to equilibrium. As expected for an exorheic lake, no significant correlation was observed between δ 18 O and δ 13 C in precipitated carbonate.

Ne-20/Ne-22 in the Martian Atmosphere: New Evidence from Martian Meteorites

NASA Technical Reports Server (NTRS)

Park, J.; Nyquist, L. E.; Herzog, G. F.; Nagao, K.; Mikouchi, T.; Kusakabe, M.

2017-01-01

Analyses of Ne trapped in "pods" of impact melt in the Elephant Moraine 79001 (EET 79001) Martian meteorite led to suggest (Ne-20/Ne-22) approx.10 in the Martian atmosphere (MA). In contrast, obtained trapped (Ne-20/Ne-22)Tr approx.7 from an impact melt vein in Yamato 793605 (Y-793605) and concluded that the isotopic composition of Martian Ne remained poorly defined. A "pyroxene-rich" separate from Dhofar 378 (Dho 378) analyzed gave a comparatively high trapped Ne concentration and (Ne-20/Ne-22) = 7.3+/-0.2 in agreement with the Y-793605 value. We explore the hypothesis that Martian Ne was trapped in the Dho 378 meteorite in a manner similar to entrapment of terrestrial Ne in tektites strengthening the "Martian atmosphere" interpretation. We also report new data for Northwest Africa 7034 (NWA 7034) that are consistent with the Ne data for Dho 378.

Rôle de l'hydrogène dans le procédé de purification du silicium par plasma thermique inductif

NASA Astrophysics Data System (ADS)

Erin, J.; Morvan, D.; Amouroux, J.

1993-03-01

The use of the thermal process for purification of silicon led to a material with the chemical purity required for phototovoltaic applications. In this paper, the various properties of ArH2 plasma mixtures are briefly reviewed and the effect of hydrogen percentage in an argon plasma used for melting and purifying silicon is pointed out. Physico-chemical analysis of the purified silicon showed that hydrogen diffused in the material and could passivate crystal defects by formation of stable chemical bonds such as Si-H. La technique de purification du silicium sous plasma thermique permet d'aboutir à un matériau de pureté chimique requise pour l'industrie photovoltaïque. Dans ce travail, nous soulignerons le rôle de l'hydrogène intervenant dans les propriétés du plasma en rappelant les caractéristiques des plasmas Ar-H2 utilisés pour fondre et purifier le silicium. Les caractéristiques physico-chimiques du silicium purifié montrent que l'hydrogène diffuse dans le matériau et est en mesure de cicatriser les défauts cristallins par formation de liaisons chimiques stables de type Si-H.

2 CFR 200.470 - Taxes (including Value Added Tax).

Code of Federal Regulations, 2014 CFR

2014-01-01

... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes charged...

Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

ERIC Educational Resources Information Center

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

New tax law hobbles tax-exempt hospitals.

PubMed

Goldblatt, S J

1982-03-01

The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

Effets de l'humidite sur la propagation du delaminage dans un composite carbone/epoxy sollicite en mode mixte I/II

NASA Astrophysics Data System (ADS)

LeBlanc, Luc R.

Les materiaux composites sont de plus en plus utilises dans des domaines tels que l'aerospatiale, les voitures a hautes performances et les equipements sportifs, pour en nommer quelques-uns. Des etudes ont demontre qu'une exposition a l'humidite nuit a la resistance des composites en favorisant l'initiation et la propagation du delaminage. De ces etudes, tres peu traitent de l'effet de l'humidite sur l'initiation du delaminage en mode mixte I/II et aucune ne traite des effets de l'humidite sur le taux de propagation du delaminage en mode mixte I/II dans un composite. La premiere partie de cette these consiste a determiner les effets de l'humidite sur la propagation du delaminage lors d'une sollicitation en mode mixte I/II. Des eprouvettes d'un composite unidirectionnel de carbone/epoxy (G40-800/5276-1) ont ete immergees dans un bain d'eau distillee a 70°C jusqu'a leur saturation. Des essais experimentaux quasi-statiques avec des chargements d'une gamme de mixites des modes I/II (0%, 25%, 50%, 75% et 100%) ont ete executes pour determiner les effets de l'humidite sur la resistance au delaminage du composite. Des essais de fatigue ont ete realises, avec la meme gamme de mixite des modes I/II, pour determiner 1'effet de 1'humidite sur l'initiation et sur le taux de propagation du delaminage. Les resultats des essais en chargement quasi-statique ont demontre que l'humidite reduit la resistance au delaminage d'un composite carbone/epoxy pour toute la gamme des mixites des modes I/II, sauf pour le mode I ou la resistance au delaminage augmente apres une exposition a l'humidite. Pour les chargements en fatigue, l'humidite a pour effet d'accelerer l'initiation du delaminage et d'augmenter le taux de propagation pour toutes les mixites des modes I/II. Les donnees experimentales recueillies ont ete utilisees pour determiner lesquels des criteres de delaminage en statique et des modeles de taux de propagation du delaminage en fatigue en mode mixte I/II proposes dans la

Excise Tax Avoidance: The Case of State Cigarette Taxes

PubMed Central

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

Excise tax avoidance: the case of state cigarette taxes.

PubMed

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. Copyright © 2013 Elsevier B.V. All rights reserved.

Le genre Tunga Jarocki, 1838 (Siphonaptera : Tungidae). I – Taxonomie, phylogénie, écologie, rôle pathogène

PubMed Central

Beaucournu, J.-C.; Degeilh, B.; Mergey, T.; Muñoz-Leal, S.; González-Acuña, D.

2012-01-01

Pour la première fois, les 12 espèces actuellement décrites dans le genre Tunga sont étudiées sur le plan de la taxonomie et de la répartition. Divers aspects de leur biologie et leur rôle pathogène sont également envisagés, et en particulier leur phylogénie, leur chorologie, leur phénologie, leur sexe-ratio et leurs dermecos. PMID:23193514

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

Une alternative au cobalt pour la synthese de nanotubes de carbone monoparoi par plasma inductif thermique

NASA Astrophysics Data System (ADS)

Carrier, Jean-Francois

Les nanotubes de carbone de type monoparoi (C-SWNT) sont une classe recente de nanomateriaux qui ont fait leur apparition en 1991. L'interet qu'on leur accorde provient des nombreuses proprietes d'avant-plan qu'ils possedent. Leur resistance mecanique serait des plus rigide, tout comme ils peuvent conduire l'electricite et la chaleur d'une maniere inegalee. Non moins, les C-SWNT promettent de devenir une nouvelle classe de plateforme moleculaire, en servant de site d'attache pour des groupements reactifs. Les promesses de ce type particulier de nanomateriau sont nombreuses, la question aujourd'hui est de comment les realiser. La technologie de synthese par plasma inductif thermique se situe avantageusement pour la qualite de ses produits, sa productivite et les faibles couts d'operation. Par contre, des recherches recentes ont permis de mettre en lumiere des risques d'expositions reliees a l'utilisation du cobalt, comme catalyseur de synthese; son elimination ou bien son remplacement est devenu une preoccupation importante. Quatre recettes alternatives ont ete mises a l'essai afin de trouver une alternative plus securitaire a la recette de base; un melange catalytique ternaire, compose de nickel, de cobalt et d'oxyde d'yttrium. La premiere consiste essentiellement a remplacer la proportion massique de cobalt par du nickel, qui etait deja present dans la recette de base. Les trois options suivantes contiennent de nouveaux catalyseurs, en remplacement au Co, qui sont apparus dans plusieurs recherches scientifiques au courant des dernieres annees: le dioxyde de zircone (ZrO2), dioxyde de manganese (MnO2) et le molybdene (Mo). La methode utilisee consiste a vaporiser la matiere premiere, sous forme solide, dans un reacteur plasma a haute frequence (3 MHz) a paroi refroidi. Apres le passage dans le plasma, le systeme traverse une section dite de "croissance", isolee thermiquement a l'aide de graphite, afin de maintenir une certaine plage de temperature favorable a la

40 CFR 600.513-08 - Gas Guzzler Tax.

Code of Federal Regulations, 2013 CFR

2013-07-01

... ECONOMY AND GREENHOUSE GAS EXHAUST EMISSIONS OF MOTOR VEHICLES Procedures for Determining Manufacturer's Average Fuel Economy and Manufacturer's Average Carbon-Related Exhaust Emissions § 600.513-08 Gas Guzzler... fuel economy while such automobiles are operated on gasoline will be used for Gas Guzzler Tax...

40 CFR 600.513-08 - Gas Guzzler Tax.

Code of Federal Regulations, 2012 CFR

2012-07-01

... ECONOMY AND GREENHOUSE GAS EXHAUST EMISSIONS OF MOTOR VEHICLES Procedures for Determining Manufacturer's Average Fuel Economy and Manufacturer's Average Carbon-Related Exhaust Emissions § 600.513-08 Gas Guzzler... fuel economy while such automobiles are operated on gasoline will be used for Gas Guzzler Tax...

Baseload coal investment decisions under uncertain carbon legislation.

PubMed

Bergerson, Joule A; Lave, Lester B

2007-05-15

More than 50% of electricity in the U.S. is generated by coal. The U.S. has large coal resources, the cheapest fuel in most areas. Coal fired power plants are likely to continue to provide much of U.S. electricity. However, the type of power plant that should be built is unclear. Technology can reduce pollutant discharges and capture and sequester the CO2 from coal-fired generation. The U.S. Energy Policy Act of 2005 provides incentives for large scale commercial deployment of Integrated Coal Gasification Combined Cycle (IGCC) systems (e.g., loan guarantees and project tax credits). This analysis examines whether a new coal plant should be Pulverized Coal (PC) or IGCC. Do stricter emissions standards (PM, SO2, NOx, Hg) justify the higher costs of IGCC over PC? How does potential future carbon legislation affect the decision to add carbon capture and storage (CCS) technology? Finally, can the impact of uncertain carbon legislation be minimized? We find that SO2, NOx, PM, and Hg emission standards would have to be far more stringent than twice current standards to justify the increased costs of the IGCC system. A C02 tax less than $29/ton would lead companies to continuing to choose PC, paying the tax for emitted CO2. The earlier a decision-maker believes the carbon tax will be imposed and the higher the tax, the more likely companies will choose IGCC w/CCS. Having government announce the date and level of a carbon tax would promote more sensible decisions, but government would have to use a tax or subsidy to induce companies to choose the technology that is best for society.

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.

PubMed

Xuan, Ziming; Chaloupka, Frank J; Blanchette, Jason G; Nguyen, Thien H; Heeren, Timothy C; Nelson, Toben F; Naimi, Timothy S

2015-03-01

U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P < 0.01 versus -0.76, P = 0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P = 0.11), while the R-squares for models rely only on volume-based tax declined (P < 0.0). Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

PubMed Central

Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

2015-01-01

Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

Tax Tips for Forest Landowners for the 1999 Tax Year

Treesearch

Larry M. Bishop

1999-01-01

Larry Bishop of the USDA Forest Service Southern Region comes through again with conciseinformation to help forest landowners prepare their taxes. Tax Tips for Forest Landowners for the 1999 Tax Year covers basis and tax records; passive loss rules; reforestation tax credit and amortization; capital gains and self-employment taxes; cost-share payments; conservation...

The UK sugar tax - a healthy start?

PubMed

Jones, C M

2016-07-22

The unexpected announcement by the UK Chancellor of the Exchequer of a levy on sugar sweetened beverages (SSBs) on the 16 March 2016, should be welcomed by all health professionals. This population based, structural intervention sends a strong message that there is no place for carbonated drinks, neither sugared nor sugar-free, in a healthy diet and the proposed levy has the potential to contribute to both general and dental health. The sugar content of drinks exempt from the proposed sugar levy will still cause tooth decay. Improving the proposed tax could involve a change to a scaled volumetric tax of added sugar with a lower exemption threshold. External influences such as the Common Agricultural Policy and the Transatlantic Trade and Investment Partnership may negate the benefits of the sugar levy unless it is improved. However, the proposed UK sugar tax should be considered as a start in improving the nation's diet.

Le domaine des co-infections et des maladies concomitantes du Réseau canadien pour les essais VIH des IRSC : lignes directrices canadiennes pour la prise en charge et le traitement de la co-infection par le VIH et l’hépatite C chez les adultes

PubMed Central

Hull, Mark; Giguère, Pierre; Klein, Marina; Shafran, Stephen; Tseng, Alice; Côté, Pierre; Poliquin, Marc; Cooper, Curtis

2014-01-01

HISTORIQUE : De 20 % à 30 % des Canadiens qui vivent avec le VIH sont co-infectés par le virus de l’hépatite C (VHC), lequel est responsable d’une morbidité et d’une mortalité importantes. La prise en charge du VIH et du VHC est plus complexe en raison de l’évolution accélérée de la maladie hépatique, du choix et des critères d’initiation de la thérapie antirétrovirale et du traitement anti-VHC, de la prise en charge de la santé mentale et des toxicomanies, des obstacles socioéconomiques et des interactions entre les nouvelles thérapies antivirales à action directe du VHC et les antirétroviraux OBJECTIF : Élaborer des normes nationales de prise en charge des adultes co-infectés par le VHC et le VIH dans le contexte canadien. MÉTHODOLOGIE : Le Réseau canadien pour les essais VIH des Instituts de recherche en santé du Canada a réuni un groupe d’experts possédant des compétences cliniques en co-infection par le VIH et le VHC pour réviser les publications à jour ainsi que les lignes directrices et les protocoles en place. Après une vaste sollicitation afin d’obtenir des points de vue, le groupe de travail a approuvé des recommandations consensuelles, qu’il a caractérisées au moyen d’une échelle de qualité des preuves fondée sur la classe (bienfaits par rapport aux préjudices) et sur la catégorie (degré de certitude). RÉSULTATS : Toutes les personnes co-infectées par le VIH et le VHC devraient subir une évaluation en vue de recevoir un traitement du VHC. Les personnes qui ne sont pas en mesure d’entreprendre un traitement du VHC devraient être soignées pour le VIH afin de ralentir l’évolution de la maladie hépatique. La norme de traitement du VHC de génotype 1 est un régime comprenant de l’interféron pégylé et de la ribavirine dosée en fonction du poids, associés à un inhibiteur de la protéase du VHC. Pour les génotypes 2 ou 3, une bithérapie classique est recommandée pendant 24 semaines s�

26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general...

Frequency Assignment, Sharing and Conservation in Systems (Aerospace). (l’Attribution, le partage et la conservation des frequences pour les systemes aeronautiques et spatiales)

DTIC Science & Technology

1999-01-01

que pour les installations et le personnel mis ä sa disposition. T- l Technical Evaluation Report of the RTO...radiocommunications sur le radar, on peut mettre en oeuvre des techniques de Formation de Faisceau par le Calcul qui permettent d’augmenter encore le niveau...plus 6loign6s pouvant fonctionner sur les mSmes canaux de frequence que le radar sans g£ne mutuelle1. equipements de radiocommunication

Carbon cycling in a high-arctic marine ecosystem - Young Sound, NE Greenland

NASA Astrophysics Data System (ADS)

Rysgaard, Søren; Nielsen, Torkel Gissel

2006-10-01

Young Sound is a deep-sill fjord in NE Greenland (74°N). Sea ice usually begins to form in late September and gains a thickness of ∼1.5 m topped with 0-40 cm of snow before breaking up in mid-July the following year. Primary production starts in spring when sea ice algae begin to flourish at the ice-water interface. Most biomass accumulation occurs in the lower parts of the sea ice, but sea ice algae are observed throughout the sea ice matrix. However, sea ice algal primary production in the fjord is low and often contributes only a few percent of the annual phytoplankton production. Following the break-up of ice, the immediate increase in light penetration to the water column causes a steep increase in pelagic primary production. Usually, the bloom lasts until August-September when nutrients begin to limit production in surface waters and sea ice starts to form. The grazer community, dominated by copepods, soon takes advantage of the increased phytoplankton production, and on an annual basis their carbon demand (7-11 g C m -2) is similar to phytoplankton production (6-10 g C m -2). Furthermore, the carbon demand of pelagic bacteria amounts to 7-12 g C m -2 yr -1. Thus, the carbon demand of the heterotrophic plankton is approximately twice the estimated pelagic primary production, illustrating the importance of advected carbon from the Greenland Sea and from land in fuelling the ecosystem. In the shallow parts of the fjord (<40 m) benthic primary producers dominate primary production. As a minimum estimate, a total of 41 g C m -2 yr -1 is fixed by primary production, of which phytoplankton contributes 15%, sea ice algae <1%, benthic macrophytes 62% and benthic microphytes 22%. A high and diverse benthic infauna dominated by polychaetes and bivalves exists in these shallow-water sediments (<40 m), which are colonized by benthic primary producers and in direct contact with the pelagic phytoplankton bloom. The annual benthic mineralization is 32 g C m -2 yr -1 of

Diurnal variation in the coupling of photosynthetic electron transport and carbon fixation in iron-limited phytoplankton in the NE subarctic Pacific

NASA Astrophysics Data System (ADS)

Schuback, N.; Flecken, M.; Maldonado, M. T.; Tortell, P. D.

2015-10-01

Active chlorophyll a fluorescence approaches, including fast repetition rate fluorometry (FRRF), have the potential to provide estimates of phytoplankton primary productivity at unprecedented spatial and temporal resolution. FRRF-derived productivity rates are based on estimates of charge separation at PSII (ETRRCII), which must be converted into ecologically relevant units of carbon fixation. Understanding sources of variability in the coupling of ETRRCII and carbon fixation provides physiological insight into phytoplankton photosynthesis, and is critical for the application of FRRF as a primary productivity measurement tool. In the present study, we simultaneously measured phytoplankton carbon fixation and ETRRCII in the iron-limited NE subarctic Pacific, over the course of a diurnal cycle. We show that rates of ETRRCII are closely tied to the diurnal cycle in light availability, whereas rates of carbon fixation appear to be influenced by endogenous changes in metabolic energy allocation under iron-limited conditions. Unsynchronized diurnal oscillations of the two rates led to 3.5 fold changes in the conversion factor coupling ETRRCII and carbon fixation (Φe:C / nPSII). Consequently, diurnal variability in phytoplankton carbon fixation cannot be adequately captured with FRRF approaches if a constant conversion factor is applied. Utilizing several auxiliary photophysiological measurements, we observed that a high conversion factor is associated with conditions of excess light, and correlates with the expression of non-photochemical quenching (NPQ) in the pigment antenna, as derived from FRRF measurements. The observed correlation between NPQ and the conversion factor Φe:C / nPSII has the potential to improve estimates of phytoplankton carbon fixation rates from FRRF measurements alone.

Diurnal variation in the coupling of photosynthetic electron transport and carbon fixation in iron-limited phytoplankton in the NE subarctic Pacific

NASA Astrophysics Data System (ADS)

Schuback, Nina; Flecken, Mirkko; Maldonado, Maria T.; Tortell, Philippe D.

2016-02-01

Active chlorophyll a fluorescence approaches, including fast repetition rate fluorometry (FRRF), have the potential to provide estimates of phytoplankton primary productivity at an unprecedented spatial and temporal resolution. FRRF-derived productivity rates are based on estimates of charge separation in reaction center II (ETRRCII), which must be converted into ecologically relevant units of carbon fixation. Understanding sources of variability in the coupling of ETRRCII and carbon fixation provides physiological insight into phytoplankton photosynthesis and is critical for the application of FRRF as a primary productivity measurement tool. In the present study, we simultaneously measured phytoplankton carbon fixation and ETRRCII in the iron-limited NE subarctic Pacific over the course of a diurnal cycle. We show that rates of ETRRCII are closely tied to the diurnal cycle in light availability, whereas rates of carbon fixation appear to be influenced by endogenous changes in metabolic energy allocation under iron-limited conditions. Unsynchronized diurnal oscillations of the two rates led to 3.5-fold changes in the conversion factor between ETRRCII and carbon fixation (Kc / nPSII). Consequently, diurnal variability in phytoplankton carbon fixation cannot be adequately captured with FRRF approaches if a constant conversion factor is applied. Utilizing several auxiliary photophysiological measurements, we observed that a high conversion factor is associated with conditions of excess light and correlates with the increased expression of non-photochemical quenching (NPQ) in the pigment antenna, as derived from FRRF measurements. The observed correlation between NPQ and Kc / nPSII requires further validation but has the potential to improve estimates of phytoplankton carbon fixation rates from FRRF measurements alone.

Scattering study of the Ne + NeH+(v0 = 0, j0 = 0) → NeH+ + Ne reaction on an ab initio based analytical potential energy surface

NASA Astrophysics Data System (ADS)

Koner, Debasish; Barrios, Lizandra; González-Lezana, Tomás; Panda, Aditya N.

2016-01-01

Initial state selected dynamics of the Ne + NeH+(v0 = 0, j0 = 0) → NeH+ + Ne reaction is investigated by quantum and statistical quantum mechanical (SQM) methods on the ground electronic state. The three-body ab initio energies on a set of suitably chosen grid points have been computed at CCSD(T)/aug-cc-PVQZ level and analytically fitted. The fitting of the diatomic potentials, computed at the same level of theory, is performed by spline interpolation. A collinear [NeHNe]+ structure lying 0.72 eV below the Ne + NeH+ asymptote is found to be the most stable geometry for this system. Energies of low lying vibrational states have been computed for this stable complex. Reaction probabilities obtained from quantum calculations exhibit dense oscillatory structures, particularly in the low energy region and these get partially washed out in the integral cross section results. SQM predictions are devoid of oscillatory structures and remain close to 0.5 after the rise at the threshold thus giving a crude average description of the quantum probabilities. Statistical cross sections and rate constants are nevertheless in sufficiently good agreement with the quantum results to suggest an important role of a complex-forming dynamics for the title reaction.

The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

ERIC Educational Resources Information Center

Brighton, Deb; Northup, Jim

The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

Impact of targeted beverage taxes on higher- and lower-income households.

PubMed

Finkelstein, Eric A; Zhen, Chen; Nonnemaker, James; Todd, Jessica E

2010-12-13

Sugar-sweetened beverage (SSB) taxes are increasingly being considered as a strategy for addressing the obesity epidemic. We sought to investigate the differential impact of targeted beverage taxes on higher- and lower-income households. This analysis relied on data from the 2006 Nielsen Homescan panel, which included a national sample of households that scan and transmit their store-bought food and beverage purchases weekly for a 12-month period. We assessed associations among beverage prices, energy intake, and weight using multivariate regression models. A 20% and 40% tax on carbonated SSBs only would reduce beverage purchases by a mean (SE) of 4.2 (1.6) and 7.8 (2.8) kcal/d per person, respectively. Extending the tax to all SSBs generates mean (SE) reductions of 7.0 (1.9) and 12.4 (3.4) kcal/d per person, respectively. Estimated mean (SE) weight losses resulting from a 20% and 40% tax on all SSBs are 0.32 (0.09) and 0.59 (0.16) kg/y per person, respectively. The 40% tax on SSBs, which costs a mean (SE) of $28.48 ($0.87) per household per year, would generate $2.5 billion ($77.5 million) in tax revenue, with the largest share coming from high-income households. Large taxes on SSBs have the potential to positively influence weight outcomes, especially for middle-income households. These taxes would also generate substantial revenue that could be used to fund obesity prevention programs or for other causes.

Systeme microfluidique d'analyse sanguine en temps reel pour l'imagerie moleculaire chez le petit animal

NASA Astrophysics Data System (ADS)

Convert, Laurence

De nouveaux radiotraceurs sont continuellement développés pour améliorer l'efficacité diagnostique en imagerie moléculaire, principalement en tomographie d'émission par positrons (TEP) et en tomographie d'émission monophotonique (TEM) dans les domaines de l'oncologie, de la cardiologie et de la neurologie. Avant de pouvoir être utilisés chez les humains, ces radiotraceurs doivent être caractérisés chez les petits animaux, principalement les rats et les souris. Pour cela, de nombreux échantillons sanguins doivent être prélevés et analysés (mesure de radioactivité, séparation de plasma, séparation d'espèces chimiques), ce qui représente un défi majeur chez les rongeurs à cause de leur très faible volume sanguin (˜1,4 ml pour une souris). Des solutions fournissant une analyse partielle sont présentées dans la littérature, mais aucune ne permet d'effectuer toutes les opérations dans un même système. Les présents travaux de recherche s'insèrent dans le contexte global d'un projet visant à développer un système microfluidique d'analyse sanguine complète en temps réel pour la caractérisation des nouveaux radiotraceurs TEP et TEM. Un cahier des charges a tout d'abord été établi et a permis de fixer des critères quantitatifs et qualitatifs à respecter pour chacune des fonctions de la puce. La fonction de détection microfluidique a ensuite été développée. Un état de l'art des travaux ayant déjà combiné la microfluidique et la détection de radioactivité a permis de souligner qu'aucune solution existante ne répondait aux critères du projet. Parmi les différentes technologies disponibles, des microcanaux en résine KMPR fabriqués sur des détecteurs semiconducteurs de type p-i-n ont été identifiés comme une solution technologique pour le projet. Des détecteurs p-i-n ont ensuite été fabriqués en utilisant un procédé standard. Les performances encourageantes obtenues ont mené à initier un projet de ma

26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application to...

A SECOND-BEST EVALUATION OF EIGHT POLICY INSTRUMENTS TO REDUCE CARBON EMISSIONS. (R825313)

EPA Science Inventory

Abstract

This paper uses a numerical general equilibrium model to compare the costs of alternative policies for reducing carbon emissions in a second-best setting with a distortionary tax on labor. We examine a carbon tax, two energy taxes, and both narrow-based and br...

Tax tips for forest landowners for the 2008 tax year

Treesearch

Linda Wang; John L. Greene

2009-01-01

This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

Code of Federal Regulations, 2010 CFR

2010-04-01

... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 3405; and (iv) The income tax withheld under section 3406, relating to backup withholding with respect... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

Production of Ne Auger electrons by Ne/+/ bombardment of Mg and Al surfaces

NASA Technical Reports Server (NTRS)

Ferrante, J.; Pepper, S. V.

1976-01-01

A description is given of experiments which provide evidence for the production of an inner shell vacancy in the Ne by the asymmetric Ne-Mg and Ne-Al collision. In addition, autoionization states of neutral Ne have been observed. These states are to be distinguished from the more usual case in Auger electron spectroscopy of de-excitation of an ion with a core vacancy. The experiments involved the bombardment of Mg and Al surfaces with Ne(+) ions. A LEED-Auger system equipped with an ion gun and a four-grid retarding potential analyzer operated in the usual dN(E)/dE mode was used.

Hydrodynamic Conditions Influencing Cold-Water Coral Carbonate Mound Development (Challenger Mound, Porcupine Seabight, NE Atlantic): a Contribution to IODP Exp307

NASA Astrophysics Data System (ADS)

Thierens, M.; Odonnell, R.; Stuut, J.; Titschack, J.; Dorschel, B.; Wheeler, A. J.

2007-12-01

Cold-water coral carbonate mounds are complex geo-biological systems, originating from the interplay of hydrodynamic, sedimentological and biological factors. As changes in hydrodynamic and sedimentary regime are assumed to be amongst the main controls on mound evolution, reconstruction of the hydrodynamic and palaeoclimatic microenvironment on-mound, compared to the background environmental conditions (as seen off- mound), contributes to the fundamental understanding of these intriguing features and the development of a cold- water coral carbonate mound development model. Challenger Mound, one of the large cold-water coral carbonate mounds along the eastern Porcupine Seabight continental margin (NE Atlantic, SW off Ireland), was successfully drilled during IODP Expedition 307, providing the first complete recovery of a continuous sedimentary sequence through a carbonate mound. High-resolution particle size analysis of the terrigenous sediment component is used as primary proxy for reconstructing the hydrodynamic conditions during mound development. First results indicate repeated shifts in hydrodynamic conditions during sediment deposition on Challenger Mound, from lower-energetic conditions to higher-energetic environments and visa versa, which might reflect environmental variation over interglacial-glacial timescales throughout the whole mound development period. In conjunction with other available data, this dataset provides insight in local current regimes and sediment dynamics, the specific role of cold-water corals in these complex geo-biological systems and the differentiation of different sediment contributors to the coral mound system and its surroundings.

26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641 prescribes...

26 CFR 1.903-1 - Taxes in lieu of income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu of...

26 CFR 1.511-4 - Minimum tax for tax preferences.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

26 CFR 1.511-4 - Minimum tax for tax preferences.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

26 CFR 1.903-1 - Taxes in lieu of income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

Tax tips for forest landowners for the 2009 tax year

Treesearch

Linda Wang; John Greene

2010-01-01

This bulletin summarizes federal income tax information useful to woodland owners in preparing their 2009 tax returns. It is current as of October 1, 2009, and supersedes Management Bulletin R8-MB 132. It should not be sonstrued as legal or accounting advice: consult your legal and tax professionals for advice on your particular tax situation.

KM3NeT

NASA Astrophysics Data System (ADS)

de Jong, M.

2015-07-01

KM3NeT is a large research infrastructure, that will consist of a network of deep-sea neutrino telescopes in the Mediterranean Sea. The main objective of KM3NeT is the discovery and subsequent observation of high-energy neutrino sources in the Universe. A further physics perspective is the measurement of the mass hierarchy of neutrinos. A corresponding study, ORCA, is ongoing within KM3NeT. A cost effective technology for (very) large water Cherenkov detectors has been developed based on a new generation of low price 3-inch photo-multiplier tubes. Following the successful deployment and operation of two prototypes, the construction of the KM3NeT research infrastructure has started. The prospects of the different phases of the implementation of KM3NeT are summarised.

Taxing Situations.

ERIC Educational Resources Information Center

Sabo, Sandra R.

1995-01-01

This article reviews the tax implications of alumni association merchandising programs, focusing on unrelated business income tax (UBIT) that nonprofit organizations, such as alumni associations, must pay on income derived from a trade or business not substantially related to their tax-exempt status. It also discusses postal regulations that…

Employment Security Tax

Science.gov Websites

Alaska > DOLWD > Employment Security Tax EMAIL SCAM ALERT (December 2012) On-line Employer Services Online Filing Demonstrations FAQs for TaxWeb Employer Report Notice Alaska Unemployment Insurance Tax Handbook The Employment Security Tax Section is responsible for providing assistance and information to

Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

ERIC Educational Resources Information Center

Maag, Elaine

2009-01-01

The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

Analyse de L'ancrage des Vortex Intergrains pour le Yttrium BARYUM(2) CUIVRE(3) OXYGENE(7) Polycristallin

NASA Astrophysics Data System (ADS)

Fournier, Patrick

Le Modele de l'Etat Critique Generalise (MECG) est utilise pour decrire les proprietes magnetiques et de transport du YBa_2Cu_3O _7 polycristallin. Ce modele empirique permet de relier la densite de courant critique a la densite de lignes de flux penetrant dans la region intergrain. Deux techniques de mesures sont utilisees pour caracteriser nos materiaux. La premiere consiste a mesurer le champ au centre d'un cylindre creux en fonction du champ magnetique applique pour des temperatures comprises entre 20 et 85K. En variant l'epaisseur de la paroi du cylindre creux, il est possible de suivre l'evolution des cycles d'hysteresis et de determiner des champs caracteristiques qui varient en fonction de cette dimension. En utilisant un lissage des resultats experimentaux, nous determinons J _{co}, H_ {o} et n, les parametres du MECG. La forme des cylindres, avec une longueur comparable au diametre externe, entrai ne la presence d'un champ demagnetisant qui peut etre inclus dans le modele theorique. Ceci nous permet d'evaluer la fraction du volume ecrante, f _{g}, ainsi que le facteur demagnetisant N. Nous trouvons que J_{ co}, H_{o} et f_{g} dependent de la temperature, tandis que n et N (pour une epaisseur de paroi fixe) n'en dependent pas. La deuxieme technique consiste a mesurer le courant critique de lames minces en fonction du champ applique pour differentes temperatures. Nous utilisons un montage que nous avons developpe permettant d'effectuer ces mesures en contact direct avec le liquide refrigerant, i.e. dans l'azote liquide. Nous varions la temperature du liquide en variant la pression du gaz au-dessus du bain d'azote. Cette methode nous permet de balayer des temperatures entre 65K et la temperature critique du materiau ({~ }92K). Nous effectuons le lissage des courbes de courant critique en fonction du champ applique encore a l'aide du MECG, pour a nouveau obtenir ses parametres. Pour trois echantillons avec des traitements thermiques differents, les parametres

KM3NeT

DOE Office of Scientific and Technical Information (OSTI.GOV)

Jong, M. de; Leiden Institute of Physics, Leiden University, Leiden; Collaboration: KM3NeT Collaboration

2015-07-15

KM3NeT is a large research infrastructure, that will consist of a network of deep-sea neutrino telescopes in the Mediterranean Sea. The main objective of KM3NeT is the discovery and subsequent observation of high-energy neutrino sources in the Universe. A further physics perspective is the measurement of the mass hierarchy of neutrinos. A corresponding study, ORCA, is ongoing within KM3NeT. A cost effective technology for (very) large water Cherenkov detectors has been developed based on a new generation of low price 3-inch photo-multiplier tubes. Following the successful deployment and operation of two prototypes, the construction of the KM3NeT research infrastructure hasmore » started. The prospects of the different phases of the implementation of KM3NeT are summarised.« less

Taxing energy

DOE Office of Scientific and Technical Information (OSTI.GOV)

Deacon, R.; DeCanio, S.; Frech, H.E. III

1990-01-01

In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production inmore » the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed.« less

The Transcription Profile of Tax-3 Is More Similar to Tax-1 than Tax-2: Insights into HTLV-3 Potential Leukemogenic Properties

PubMed Central

Chevalier, Sébastien A.; Durand, Stéphanie; Dasgupta, Arindam; Radonovich, Michael; Cimarelli, Andrea; Brady, John N.

2012-01-01

Human T-cell Lymphotropic Viruses type 1 (HTLV-1) is the etiological agent of Adult T-cell Leukemia/Lymphoma. Although associated with lymphocytosis, HTLV-2 infection is not associated with any malignant hematological disease. Similarly, no infection-related symptom has been detected in HTLV-3-infected individuals studied so far. Differences in individual Tax transcriptional activity might account for these distinct physiopathological outcomes. Tax-1 and Tax-3 possess a PDZ binding motif in their sequence. Interestingly, this motif, which is critical for Tax-1 transforming activity, is absent from Tax-2. We used the DNA microarray technology to analyze and compare the global gene expression profiles of different T- and non T-cell types expressing Tax-1, Tax-2 or Tax-3 viral transactivators. In a T-cell line, this analysis allowed us to identify 48 genes whose expression is commonly affected by all Tax proteins and are hence characteristic of the HTLV infection, independently of the virus type. Importantly, we also identified a subset of genes (n = 70) which are specifically up-regulated by Tax-1 and Tax-3, while Tax-1 and Tax-2 shared only 1 gene and Tax-2 and Tax-3 shared 8 genes. These results demonstrate that Tax-3 and Tax-1 are closely related in terms of cellular gene deregulation. Analysis of the molecular interactions existing between those Tax-1/Tax-3 deregulated genes then allowed us to highlight biological networks of genes characteristic of HTLV-1 and HTLV-3 infection. The majority of those up-regulated genes are functionally linked in biological processes characteristic of HTLV-1-infected T-cells expressing Tax such as regulation of transcription and apoptosis, activation of the NF-κB cascade, T-cell mediated immunity and induction of cell proliferation and differentiation. In conclusion, our results demonstrate for the first time that, in T- and non T-cells types, Tax-3 is a functional analogue of Tax-1 in terms of transcriptional activation and

26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

Scattering study of the Ne + NeH{sup +}(v{sub 0} = 0, j{sub 0} = 0) → NeH{sup +} + Ne reaction on an ab initio based analytical potential energy surface

DOE Office of Scientific and Technical Information (OSTI.GOV)

Koner, Debasish; Panda, Aditya N., E-mail: adi07@iitg.ernet.in; Barrios, Lizandra

2016-01-21

Initial state selected dynamics of the Ne + NeH{sup +}(v{sub 0} = 0, j{sub 0} = 0) → NeH{sup +} + Ne reaction is investigated by quantum and statistical quantum mechanical (SQM) methods on the ground electronic state. The three-body ab initio energies on a set of suitably chosen grid points have been computed at CCSD(T)/aug-cc-PVQZ level and analytically fitted. The fitting of the diatomic potentials, computed at the same level of theory, is performed by spline interpolation. A collinear [NeHNe]{sup +} structure lying 0.72 eV below the Ne + NeH{sup +} asymptote is found to be the most stablemore » geometry for this system. Energies of low lying vibrational states have been computed for this stable complex. Reaction probabilities obtained from quantum calculations exhibit dense oscillatory structures, particularly in the low energy region and these get partially washed out in the integral cross section results. SQM predictions are devoid of oscillatory structures and remain close to 0.5 after the rise at the threshold thus giving a crude average description of the quantum probabilities. Statistical cross sections and rate constants are nevertheless in sufficiently good agreement with the quantum results to suggest an important role of a complex-forming dynamics for the title reaction.« less

Relaxation diélectrique de solutions aqueuses d'éthylène glycol aux micro-ondes

NASA Astrophysics Data System (ADS)

Vicq, G.; Delbos, G.; Forniés Marquina, J. M.; Lamkaouchi, K.

1999-09-01

The study of dielectric properties of aqueous solutions of ethylene glycol in the frequency range 10 MHz - 20 GHz is reported as a function of water concentration at 20 circC. Some complex permittivity measurements were carried out using a precise reflectrometric method at 1.20, 3.26 and 9.45 GHz and some others using HP 8510 B network analyser from 45 MHz to 20 GHz and measurements by time domain reflectometry (T.D.R.). The dielectric relaxation analysis shows two domains of “Debye" dispersion for pure ethylene glycol and his aqueous solutions. Using a spectral decomposition, the static and high frequency dielectric constant and the relaxation time have been determined. The dielectric behaviour is interpreted by using the concept of Schallamach, concerning the mixtures of associated-associated liquids. Les auteurs présentent des séries de résultats de mesures en hyperfréquences concernant les permittivités diélectriques de l'éthylène-glycol et de ses solutions aqueuses à 20 circC, pour diverses concentrations, entre 100 MHz et 20 GHz. Ils ont utilisé trois techniques différentes : des mesures précises à trois fréquences fixes parfaitement stabilisées en guides d'ondes 1,20 ; 3,26 et 9,45 GHz par une méthode réflectométrique ; des mesures utilisant l'analyseur de réseau vectoriel HP 8510 B fonctionnant entre 45 MHz et 20 GHz ; et des mesures par réflectométrie en domaine de temps (R.D.T.). Ils montrent que l'analyse de la relaxation peut être représentée par la superposition de deux domaines de dispersion de type “Debye" pour l'éthylène glycol et ses solutions aqueuses. Par décomposition spectrales, ils déduisent la permittivité statique, les temps de relaxation et la permittivité à fréquence infinie à 20 circC? Ils proposent que ces mélanges soient de type associé-associé suivant le concept de Schallamach, qui montre que pour des mélanges de ce type, il existe des relaxations d'agrégats contenant les deux types de mol

Experimental Constraints on He, Ne, Ar Behavior at Mantle Conditions

NASA Astrophysics Data System (ADS)

Jackson, C.; Kelley, S. P.; Parman, S. W.; Cooper, R. F.

2010-12-01

We have experimentally constrained He, Ne and Ar mineral-melt partitioning for olivine, enstatite and spinel under mantle P-T conditions. The experiments were run in a piston cylinder apparatus. Run products were analyzed by UV laser ablation microprobe (UVLAMP). Our data (Ol, Opx, Sp), along with literature data (Cpx), suggest He, Ne and Ar are incompatible during mantle melting. Gem quality crystals of En100, Sp and Fo90 were polished using colloidal silica and loaded along with a MgO rich, synthetic MORB powder into a graphite inner and Pt outer capsule. Within the inner capsule, crystals were faced against graphite, an identical crystal or polished glassy carbon. Equal pressures (40-60 total bars) of He, Ne and Ar were loaded into the outer capsule before it was welded closed. The run conditions were 1450C and 1-2 GPa for 10 hrs (Brown University). Depth profiles of the mineral faces were obtained using a 193 nm excimer laser (Open University). The large crystal area and short wavelength laser allows for measurements with high depth resolution and concentration precision: a 400 um aperture with 150 nm ablation depth can provide a detection limit (3 sigma > blank) of ~500 ppb He, ~1 ppm Ne and ~500 ppb Ar. Three mineral ablation pits were imaged using a white light interferometer at Tufts University and indicate an ablation rate of ~25 nm/pulse. Glass ablation rates are estimated using previous measurements. The melts were generally understaturated with respect to He, Ne and Ar (1-10, 3-200 and 4-1000 PPM, respectively). Concentrations in the minerals were mostly below detection limits. Where detectable, near surface gas concentrations visually correlate with the amount of adhering graphite. This could be due to trapped/adsorbed gas in the graphite or to surface deformation produced by the graphite. The surface with the least adhering graphite and smoothest surface (faced against glassy carbon) shows no observable near surface enrichment of He, Ne or Ar. Given

Women and Tax Policy.

ERIC Educational Resources Information Center

Ruttenberg, Ruth; McCarthy, Amy

The major types of U.S. federal, state, and local taxes are explored, and the impact of those taxes on all types of women--rich and poor, old and young, employed and not employed, parent and non-parent--are examined. Specifically discussed are the social security tax; the federal income tax system, including the marriage tax, the earned income…

Fabrication par injection flexible de pieces coniques pour des applications aerospatiales

NASA Astrophysics Data System (ADS)

Shebib Loiselle, Vincent

Les materiaux composites sont presents dans les tuyeres de moteurs spatiaux depuis les annees soixante. Aujourd'hui, l'avenement des tissus tridimensionnels apporte une solution innovatrice au probleme de delamination qui limitait les proprietes mecaniques de ces composites. L'utilisation de ces tissus necessite toutefois la conception de procedes de fabrication mieux adaptes. Une nouvelle methode de fabrication de pieces composites pour des applications aerospatiales a ete etudiee tout au long de ce travail. Celle-ci applique les principes de l'injection flexible (procede Polyflex) a la fabrication de pieces coniques de fortes epaisseurs. La piece de validation a fabriquer represente un modele reduit de piece de tuyere de moteur spatial. Elle est composee d'un renfort tridimensionnel en fibres de carbone et d'une resine phenolique. La reussite du projet est definie par plusieurs criteres sur la compaction et la formation de plis du renfort et sur la formation de porosites de la piece fabriquee. Un grand nombre d'etapes ont ete necessaires avant la fabrication de deux pieces de validation. Premierement, pour repondre au critere sur la compaction du renfort, la conception d'un outil de caracterisation a ete entreprise. L'etude de la compaction a ete effectuee afin d'obtenir les informations necessaires a la comprehension de la deformation d'un renfort 3D axisymetrique. Ensuite, le principe d'injection de la piece a ete defini pour ce nouveau procede. Pour en valider les concepts proposes, la permeabilite du renfort fibreux ainsi que la viscosite de la resine ont du etre caracterisees. A l'aide de ces donnees, une serie de simulations de l'ecoulement pendant l'injection de la piece ont ete realisees et une approximation du temps de remplissage calculee. Apres cette etape, la conception du moule de tuyere a ete entamee et appuyee par une simulation mecanique de la resistance aux conditions de fabrication. Egalement, plusieurs outillages necessaires pour la fabrication

Optimization of Location-Routing Problem for Cold Chain Logistics Considering Carbon Footprint.

PubMed

Wang, Songyi; Tao, Fengming; Shi, Yuhe

2018-01-06

In order to solve the optimization problem of logistics distribution system for fresh food, this paper provides a low-carbon and environmental protection point of view, based on the characteristics of perishable products, and combines with the overall optimization idea of cold chain logistics distribution network, where the green and low-carbon location-routing problem (LRP) model in cold chain logistics is developed with the minimum total costs as the objective function, which includes carbon emission costs. A hybrid genetic algorithm with heuristic rules is designed to solve the model, and an example is used to verify the effectiveness of the algorithm. Furthermore, the simulation results obtained by a practical numerical example show the applicability of the model while provide green and environmentally friendly location-distribution schemes for the cold chain logistics enterprise. Finally, carbon tax policies are introduced to analyze the impact of carbon tax on the total costs and carbon emissions, which proves that carbon tax policy can effectively reduce carbon dioxide emissions in cold chain logistics network.

Optimization of Location–Routing Problem for Cold Chain Logistics Considering Carbon Footprint

PubMed Central

Wang, Songyi; Tao, Fengming; Shi, Yuhe

2018-01-01

In order to solve the optimization problem of logistics distribution system for fresh food, this paper provides a low-carbon and environmental protection point of view, based on the characteristics of perishable products, and combines with the overall optimization idea of cold chain logistics distribution network, where the green and low-carbon location–routing problem (LRP) model in cold chain logistics is developed with the minimum total costs as the objective function, which includes carbon emission costs. A hybrid genetic algorithm with heuristic rules is designed to solve the model, and an example is used to verify the effectiveness of the algorithm. Furthermore, the simulation results obtained by a practical numerical example show the applicability of the model while provide green and environmentally friendly location-distribution schemes for the cold chain logistics enterprise. Finally, carbon tax policies are introduced to analyze the impact of carbon tax on the total costs and carbon emissions, which proves that carbon tax policy can effectively reduce carbon dioxide emissions in cold chain logistics network. PMID:29316639

Energy Security and Climate Change Policy in the OECD: The Political Economy of Carbon-Energy Taxation

NASA Astrophysics Data System (ADS)

Lachapelle, Erick

Why do countries tax the same fuels at widely different rates, even among similarly situated countries in the global political economy? Given the potentially destabilizing effects of climate change, and the political and economic risks associated with a reliance on geographically concentrated, finite fossil fuels, International Organizations and economists of all political stripes have consistently called for increasing tax rates on fossil-based energy. Despite much enthusiasm among policy experts, however, politicians concerned with distributional consequences, economic performance and competitiveness impacts continue to be wary of raising taxes on carbon-based fuels. In this context, this thesis investigates the political economy of tax rates affecting the price of fossil fuels in advanced capitalist democracies. Through an examination of the political limits of government capacity to implement stricter carbon-energy policy, as well as the identification of the correlates of higher carbon-based energy taxes, it throws new light on the conditions under which carbon-energy tax reform becomes politically possible. Based on recent data collected from the OECD, EEA and IEA, I develop an estimate of the relative size of implicit carbon taxes across OECD member countries on six carbon-based fuels and across the household and industrial sectors. I exploit large cross-national differences in these carbon-energy tax rates in order to identify the correlates of, and constraints on, carbon-energy tax reform. Applying multiple regression analysis to both cross-section and time-series cross-sectional (TSCS) data, this thesis leverages considerable empirical evidence to demonstrate how and why electoral systems matter for energy and environmental tax policy outcomes. In particular, I find considerable empirical evidence to support the claim that systems of proportional representation (PR), in addition to the partisan preferences of the electorate, work together to explain

Updated Tax Tips for Forest Landowners for the 2010 Tax Year

Treesearch

Linda Wang; John L. Greene

2010-01-01

This bulletin is updated as of Dec. 20, 2010, to include the changes from Public Law 111-31 enacted on Dec. 17, 2010. It provides tax tips for woodland owners and their tax advisors in the preparation of the 2010 individual tax return. Please be aware the information presented here is not legal or accounting advice. Consult your legal and tax advisors for more complete...

Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities.

PubMed

Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

2014-07-01

Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect.

Tax Tips for Forest Landowners for the 2007 Tax Year

Treesearch

Linda Wang; John L. Greene

2007-01-01

This guide is designed to assist owners of forest land with timber tax information. It is current as of October 1, 2007, and supercedes Management Bulletin R8-MB 128. It is strictly for educational purposes; consult your legal and tax professionals for advice on a specific tax situation.

Cigarette tax avoidance and evasion.

PubMed

Stehr, Mark

2005-03-01

Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions.

Cigarette Taxes and Smoking Participation: Evidence from Recent Tax Increases in Canada

PubMed Central

Azagba, Sunday; Sharaf, Mesbah

2011-01-01

Using the Canadian National Population Health Survey and the recent tax variation across Canadian provinces, this paper examines the impact of cigarette taxes on smoking participation. Consistent with the literature, we find evidence of a heterogeneous response to cigarette taxes among different groups of smokers. Contrary to most studies, we find that the middle age group—which constitutes the largest fraction of smokers in our sample—is largely unresponsive to taxes. While cigarette taxes remain popular with policy makers as an anti-smoking measure, identifying the socio-demographic characteristics of smokers who respond differentially to tax increase will help in designing appropriate supplementary measures to reduce smoking. PMID:21655139

High-resolution Behavioral Economic Analysis of Cigarette Demand to Inform Tax Policy

PubMed Central

MacKillop, James; Few, Lauren R.; Murphy, James G.; Wier, Lauren M.; Acker, John; Murphy, Cara; Stojek, Monika; Carrigan, Maureen; Chaloupka, Frank

2012-01-01

Aims Novel methods in behavioral economics permit the systematic assessment of the relationship between cigarette consumption and price. Toward informing tax policy, the goals of this study were to conduct a high-resolution analysis of cigarette demand in a large sample of adult smokers and to use the data to estimate the effects of tax increases in ten U.S. States. Design In-person descriptive survey assessment. Setting Academic departments at three universities. Participants Adult daily smokers (i.e., 5+ cigarettes/day; 18+ years old; ≥8th grade education); N = 1056. Measurements Estimated cigarette demand, demographics, expired carbon monoxide. Findings The cigarette demand curve exhibited highly variable levels of price sensitivity, especially in the form of ‘left-digit effects’ (i.e., very high price sensitivity as pack prices transitioned from one whole number to the next; e.g., $5.80-$6/pack). A $1 tax increase in the ten states was projected to reduce the economic burden of smoking by an average of $531M (range: $93.6M-$976.5M) and increase gross tax revenue by an average of 162% (range: 114%- 247%). Conclusions Tobacco price sensitivity is nonlinear across the demand curve and in particular for pack-level left-digit price transitions. Tax increases in U.S. states with similar price and tax rates to the sample are projected to result in substantial decreases in smoking-related costs and substantial increases in tax revenues. PMID:22845784

High-resolution behavioral economic analysis of cigarette demand to inform tax policy.

PubMed

MacKillop, James; Few, Lauren R; Murphy, James G; Wier, Lauren M; Acker, John; Murphy, Cara; Stojek, Monika; Carrigan, Maureen; Chaloupka, Frank

2012-12-01

Novel methods in behavioral economics permit the systematic assessment of the relationship between cigarette consumption and price. Towards informing tax policy, the goals of this study were to conduct a high-resolution analysis of cigarette demand in a large sample of adult smokers and to use the data to estimate the effects of tax increases in 10 US States. In-person descriptive survey assessment. Academic departments at three universities. Adult daily smokers (i.e. more than five cigarettes/day; 18+ years old; ≥8th grade education); n = 1056. Estimated cigarette demand, demographics, expired carbon monoxide. The cigarette demand curve exhibited highly variable levels of price sensitivity, especially in the form of 'left-digit effects' (i.e. very high price sensitivity as pack prices transitioned from one whole number to the next; e.g. $5.80-6/pack). A $1 tax increase in the 10 states was projected to reduce the economic burden of smoking by an average of $530.6 million (range: $93.6-976.5 million) and increase gross tax revenue by an average of 162% (range: 114-247%). Tobacco price sensitivity is non-linear across the demand curve and in particular for pack-level left-digit price transitions. Tax increases in US states with similar price and tax rates to the sample are projected to result in substantial decreases in smoking-related costs and substantial increases in tax revenues. © 2012 The Authors, Addiction © 2012 Society for the Study of Addiction.

Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

PubMed Central

Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

2014-01-01

Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect. PMID:26074656

Méthode d'estimation des tassements des sols fins sous les remblais d'infrastructures ferroviaires pour lignes à grande vitesse

NASA Astrophysics Data System (ADS)

Said Alami, Soukaina; Reiffsteck, Philippe; Cuira, Fahd

2018-02-01

Le besoin de maîtriser les déformations des sols sous les remblais destinés à recevoir les structures de lignes à grande vitesse, en fait un enjeu important pour ces projets. Toutefois, de nombreuses difficultés ont été soulevées liées principalement au grand nombre d'incertitudes qui entourent le phénomène. En effet, la caractérisation géologique et géotechnique dépend de sondages et d'essais où le risque de remaniement est important et dont l'interprétation est, souvent, délicate. Cet article présente une procédure de calcul qui permettrait en pratique d'évaluer le tassement sous remblai avec une bonne précision et qui a été validée sur un certain nombre d'ouvrages. Pour cela, des corrections sont introduites aux méthodes usuelles de calcul permettant d'approcher les valeurs mesurées sur chantier.

Taxes and You. 1999 Edition. An Educational Curriculum on Federal Income Tax.

ERIC Educational Resources Information Center

Internal Revenue Service (Dept. of Treasury), Washington, DC.

This comprehensive educational curriculum aims to teach adults about federal income taxes and the role of taxes in the economy. The unit provides the tools, lessons, and activities to teach information about taxes and tax forms. The lessons build upon each other. Two instructional modules can be used separately as workshop topics, integrated into…

Tax Tips for Forest Landowners for the 2012 Tax Year

Treesearch

Linda Wang; John L. Greene

2012-01-01

Federal income tax law contains provisions to encourage stewardship and management of private forest land. The primary goal of this bulletin is to assist forest landowners and their advisors with timber tax information they can use to file their 2012 in-come tax returns. The information presented here is current as of Sept. 15, 2012.

Taxing junk food: applying the logic of the Henry tax review to food.

PubMed

Bond, Molly E; Williams, Michael J; Crammond, Brad; Loff, Bebe

2010-10-18

The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic.

"Normal Planetary" Ne-Q in Chelyabinsk and Mars

NASA Astrophysics Data System (ADS)

Nyquist, L. E.; Park, J.; Nagao, K.; Haba, M. K.; Mikouchi, T.; Kusakabe, M.; Shih, C.-Y.; Herzog, G. F.

2015-07-01

Chelyabinsk contains “Q”-noble gases. Martian shergottite Dhofar 378 contains trapped 20Ne/22Ne = 7.3±0.3, derivable from Q-Ne with 20Ne/22Ne = 10.67 via fractionation by solar wind induced sputtering. Martian juvenile Ne is suggested to be Q-Ne.

The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

ERIC Educational Resources Information Center

Yaniv, Gideon

2009-01-01

One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

Potential of border tax adjustments to deter free riding in international climate agreements

NASA Astrophysics Data System (ADS)

Burcu Irfanoglu, Zeynep; Sesmero, Juan P.; Golub, Alla

2015-02-01

The objective of this study is to conduct assessment of the hypothesis that trade sanctions in the form of border tax adjustments (BTAs) used by the United States against China, constitute a viable enforcement mechanism to sustain compliance with a range of emissions taxes in the context of agreements to curb global emissions of greenhouse gases (GHGs). The performance of BTAs is then compared with those of punitive tariffs on the basis of the range of emission taxes that can be successfully enforced by their implementation. Results show that BTAs are a viable enforcement mechanism for international GHG mitigation agreements. However the maximum level of carbon tax that can be enforced varies dramatically with (1) the marginal damage of pollution perceived by Chinese authorities, and (2) the legal limitations that GATT rules may impose on BTAs. Finally, while BTAs seem a promising enforcement mechanism in the context of climate agreements, punitive tariffs seem to be capable of supporting a much stricter environmental target.

Taxing pollution instead of labor: Is it a prudent CO[sub 2] reduction policy

DOE Office of Scientific and Technical Information (OSTI.GOV)

Sanghi, A.K.; Joseph, A.L.

Any serious attempt to reduce carbon dioxide emissions will require reductions from all sectors of the economy. The authors believe that top-down approaches to a carbon tax will generate heavy excess revenues, thus causing administrative and equity problems. They suggest that a better approach, which was espoused by Vice President Gore, could come through a targeted trust fund approach.

SMYD3 interacts with HTLV-1 Tax and regulates subcellular localization of Tax.

PubMed

Yamamoto, Keiyu; Ishida, Takaomi; Nakano, Kazumi; Yamagishi, Makoto; Yamochi, Tadanori; Tanaka, Yuetsu; Furukawa, Yoichi; Nakamura, Yusuke; Watanabe, Toshiki

2011-01-01

HTLV-1 Tax deregulates signal transduction pathways, transcription of genes, and cell cycle regulation of host cells, which is mainly mediated by its protein-protein interactions with host cellular factors. We previously reported an interaction of Tax with a histone methyltransferase (HMTase), SUV39H1. As the interaction was mediated by the SUV39H1 SET domain that is shared among HMTases, we examined the possibility of Tax interaction with another HMTase, SMYD3, which methylates histone H3 lysine 4 and activates transcription of genes, and studied the functional effects. Expression of endogenous SMYD3 in T cell lines and primary T cells was confirmed by immunoblotting analysis. Co-immuno-precipitaion assays and in vitro pull-down assay indicated interaction between Tax and SMYD3. The interaction was largely dependent on the C-terminal 180 amino acids of SMYD3, whereas the interacting domain of Tax was not clearly defined, although the N-terminal 108 amino acids were dispensable for the interaction. In the cotransfected cells, colocalization of Tax and SMYD3 was indicated in the cytoplasm or nuclei. Studies using mutants of Tax and SMYD3 suggested that SMYD3 dominates the subcellular localization of Tax. Reporter gene assays showed that nuclear factor-κB activation promoted by cytoplasmic Tax was enhanced by the presence of SMYD3, and attenuated by shRNA-mediated knockdown of SMYD3, suggesting an increased level of Tax localization in the cytoplasm by SMYD3. Our study revealed for the first time Tax-SMYD3 direct interaction, as well as apparent tethering of Tax by SMYD3, influencing the subcellular localization of Tax. Results suggested that SMYD3-mediated nucleocytoplasmic shuttling of Tax provides one base for the pleiotropic effects of Tax, which are mediated by the interaction of cellular proteins localized in the cytoplasm or nucleus. © 2010 Japanese Cancer Association.

27 CFR 19.21 - Tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26 U.S...

Sterile Neutrino Searches in MiniBooNE and MicroBooNE

DOE Office of Scientific and Technical Information (OSTI.GOV)

Ignarra, Christina M.

Tension among recent short baseline neutrino experiments has pointed toward the possible need for the addition of one or more sterile (non-interacting) neutrino states into the existing neutrino oscillation framework. This thesis fi rst presents the motivation for sterile neutrino models by describing the short-baseline anomalies that can be addressed with them. This is followed by a discussion of the phenomenology of these models. The MiniBooNE experiment and results are then described in detail, particularly the most recent antineutrino analysis. This will be followed by a discussion of global fits to world data, including the anomalous data sets. Lastly, futuremore » experiments will be addressed, especially focusing on the MicroBooNE experiment and light collection studies. In particular, understanding the degradation source of TPB, designing the TPB-coated plates for MicroBooNE and developing lightguide collection systems will be discussed. We find an excess of events in the MiniBooNE antineutrino mode results consistent with the LSND anomaly, but one that has a di fferent energy dependence than the low-energy excess reported in neutrino mode. This disagreement creates tension within global fi ts which include up to three sterile neutrinos. The low-energy excess will be addressed by the MicroBooNE experiment, which is expected to start taking data in early 2015. Tension among existing experiments calls for additional, more decisive future experiments.« less

Tax Tips for Forest Landowners for the 2006 Tax Year

Treesearch

Linda Wang; John L. Greene

2006-01-01

This bulletin summarizes key federal income tax provisions related to owning and managing forest land. It is current as of December 1, 2006, and supercedes Management Bulletin R8-MB 126. But it is only an introduction. Consult the references for more complete information on the topics, and consult your tax and legal advisers for advice on your particular tax situation...

PCAF interacts with tax and stimulates tax transactivation in a histone acetyltransferase-independent manner.

PubMed

Jiang, H; Lu, H; Schiltz, R L; Pise-Masison, C A; Ogryzko, V V; Nakatani, Y; Brady, J N

1999-12-01

Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat.

PCAF Interacts with Tax and Stimulates Tax Transactivation in a Histone Acetyltransferase-Independent Manner

PubMed Central

Jiang, Hua; Lu, Hanxin; Schiltz, R. Louis; Pise-Masison, Cynthia A.; Ogryzko, Vasily V.; Nakatani, Yoshihiro; Brady, John N.

1999-01-01

Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat. PMID:10567539

State Tax Capacity and the Representative Tax System.

ERIC Educational Resources Information Center

Lucke, Robert B.

1984-01-01

Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

Continuous opacity from Ne^-

NASA Astrophysics Data System (ADS)

John, T. L.

1996-04-01

Free-free absorption coefficients of the negative neon ion are calculated by the phase-shift approximation based on multiconfiguration Hartree-Fock continuum wave functions. These wave functions accurately account for electron-neon correlation and polarization, and yield scattering cross-sections in excellent agreement with the latest experimental values. The coefficients are expected to give the best current estimates of Ne^- continuous absorption. We find that Ne^- makes only a small contribution (less than 0.3 per cent) to stellar opacities, including hydrogen-deficient stars with enhanced Ne abundances.

Alignment relaxation of Ne*(2pi [J = 1]) atoms in He-Ne* glow discharges

NASA Astrophysics Data System (ADS)

Bahrim, Cristian; Khadilkar, Vaibhav; Matsukuma, Hiraku; Hasuo, Masahiro

2009-11-01

Alignment relaxation of the Ne*(2p5 3p; 2pi [J = 1]) atoms (where i = 2, 5, 7 or 10) induced by collisions with He atoms in glow discharges at 77 K < T < 1,000 K are reported. Close-coupling many-channel quantum calculations using a model potential for the Ne*(2p5 3p) - He system are compared with measurements of the alignment relaxation using the LIFS technique and the Hanle effect. The addition of the dipole polarization potential of the Ne*(2pi [J = 1]) atoms to the spin-orbit coupling and the electrostatic interaction between Ne* and He atoms leads to good agreement between theory and experiment.

Caracterisation thermique de modules de refroidissement pour la photovoltaique concentree

NASA Astrophysics Data System (ADS)

Collin, Louis-Michel

Pour rentabiliser la technologie des cellules solaires, une reduction du cout d'exploitation et de fabrication est necessaire. L'utilisation de materiaux photovoltaiques a un impact appreciable sur le prix final par quantite d'energie produite. Une technologie en developpement consiste a concentrer la lumiere sur les cellules solaires afin de reduire cette quantite de materiaux. Or, concentrer la lumiere augmente la temperature de la cellule et diminue ainsi son efficacite. Il faut donc assurer a la cellule un refroidissement efficace. La charge thermique a evacuer de la cellule passe au travers du recepteur, soit la composante soutenant physiquement la cellule. Le recepteur transmet le flux thermique de la cellule a un systeme de refroidissement. L'ensemble recepteur-systeme de refroidissement se nomme module de refroidissement. Habituellement, la surface du recepteur est plus grande que celle de la cellule. La chaleur se propage donc lateralement dans le recepteur au fur et a mesure qu'elle traverse le recepteur. Une telle propagation de la chaleur fournit une plus grande surface effective, reduisant la resistance thermique apparente des interfaces thermiques et du systeme de refroidissement en aval vers le module de refroidissement. Actuellement, aucune installation ni methode ne semble exister afin de caracteriser les performances thermiques des recepteurs. Ce projet traite d'une nouvelle technique de caracterisation pour definir la diffusion thermique du recepteur a l'interieur d'un module de refroidissement. Des indices de performance sont issus de resistances thermiques mesurees experimentalement sur les modules. Une plateforme de caracterisation est realisee afin de mesurer experimentalement les criteres de performance. Cette plateforme injecte un flux thermique controle sur une zone localisee de la surface superieure du recepteur. L'injection de chaleur remplace le flux thermique normalement fourni par la cellule. Un systeme de refroidissement est installe

Intermediate tax sanctions: an overview.

PubMed

Peregrine, M W

1997-07-01

New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the organizational managers and board members who knowingly participate in an improper transaction. The intermediate tax sanctions, therefore, present tax-planning challenges for tax-exempt hospitals and integrated delivery systems as well as for 501(c)(4) HMOs. Forthcoming treasury regulations are expected to add clarity to the new law.

Rare gases, water, and carbon in kaersutites

NASA Astrophysics Data System (ADS)

Poreda, Robert J.; Basu, Asish R.

1984-07-01

Kaersutites from Kakanui, New Zealand and from three localities in the southwestern United States have been analyzed for rare gases, water and carbon to investigate the volatile signature of the sub-continental mantle. This study does not confirm the high 3He/ 4He and 21Ne/ 22Ne ratios reported by Saito et al. [1] for the Kakanui kaersutite. Instead, a 3He/ 4He ratio of 6 RA and atmospheric 21Ne/ 22Ne ratios were measured which are consistent with our current knowledge of the earth's mantle. A low 40Ar/ 36Ar of 320 and more than 10 -8 cm 3/g of 36Ar confirms the argon results of Saito et al. and indicates that significant quantities of 36Ar reside in this portion of the mantle. Kaersutites from the southwestern United States (Arizona) have a heterogeneous helium isotope signature, ranging from 8.8 RA at San Carlos to 0.46 at Hoover Dam. All D/H ratios for the water in kaersutites (-56‰ to -78‰) represent typical mantle values with no apparent correlation with 3He/ 4He. The correlation of increasing carbon content (140-400 ppm) with increasing δ 13C (-24.5‰ to -16.7‰) may reflect differences in the proportions of oxidized and reduced carbon in these samples.

26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the...

Algorithmes et architectures pour ordinateurs quantiques supraconducteurs

NASA Astrophysics Data System (ADS)

Blais, Alexandre

Depuis sa formulation, la theorie de l'information a ete basee, implicitement, sur les lois de la physique classique. Une telle formulation est toutefois incomplete puisqu'elle ne tient pas compte de la realite quantique. Au cours des vingt dernieres annees, l'expansion de la theorie de l'information englobant les effets purement quantiques a connu un interet grandissant. La realisation d'un systeme de traitement de l'information quantique, un ordinateur quantique, presente toutefois de nombreux defis. Dans ce document, on s'interesse a differents aspects concernant ces defis. On commence par presenter des concepts algorithmiques comme l'optimisation de calculs quantiques et le calcul quantique geometrique. Par la suite, on s'interesse au design et a differents aspects de l'utilisation de qubits bases sur les jonctions Josephson. En particulier, un nouveau design de qubit supraconducteur est suggere. On presente aussi une approche originale pour l'interaction entre qubits. Cette approche est tres generale puisqu'elle peut etre appliquee a differents designs de qubits. Finalement, on s'interesse a la lecture des qubits supraconducteurs de flux. Le detecteur suggere ici a l'avantage de pouvoir etre decouple du qubit lorsqu'il n'y a pas de mesure en cours.

Assessing Patterns of Alcohol Taxes Produced by Various Types of Excise Tax Methods--A Simulation Study.

PubMed

Sornpaisarn, Bundit; Kaewmungkun, Chuthaporn; Rehm, Jürgen

2015-11-01

To examine patterns of tax burdens produced by specific, ad valorem, and various types of combination taxations. One hundred unique hypothetical alcoholic beverages were mathematically simulated based on the amount of ethanol and perceived-qualities contained. Second, beverages were assigned values of various costs and tax rates, and third, patterns of tax burden were assessed per unit of ethanol produced by each type of tax method. Different tax methods produced different tax burdens per unit of ethanol for different alcoholic beverages. The tax burden produced by the ad valorem tax resulted in a lower tax burden for low perceived-quality alcoholic beverages. The specific tax method showed the same tax burden for both low and high perceived-quality alcoholic beverages. However, high perceived-quality beverages benefited from a lower tax burden per beverage price. Lastly, the combination tax method resulted in a lower tax burden for medium perceived-quality alcoholic beverages. Under the oligopoly market, ad valorem taxation encourages consumption of low perceived-quality beverages; specific taxation encourages consumption of high perceived-quality beverages; and combination tax methods encourage consumption of medium perceived-quality beverages. © The Author 2015. Medical Council on Alcohol and Oxford University Press. All rights reserved.

Implications of the Supplemental Nutrition Assistance Program Tax Exemption on Sugar-Sweetened Beverage Taxes

PubMed Central

2015-01-01

US state and local governments are debating sugar-sweetened beverage excise taxes to support public health. A related issue is whether such taxes would apply to beverage purchases made by Supplemental Nutrition Assistance Program (SNAP) participants. Federal law proscribes states from collecting excise taxes on SNAP purchases, but the law is confined to taxes at the point of sale. I provide legal analysis and recommendations for policymakers to enact taxes that are not subject to the SNAP tax exemption to potentially deter consumption by all consumers. PMID:26378844

Tuition Tax Credits. Issuegram 19.

ERIC Educational Resources Information Center

Augenblick, John; McGuire, Kent

Approaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs.…

Conception et optimisation d'une peau en composite pour une aile adaptative =

NASA Astrophysics Data System (ADS)

Michaud, Francois

Les preoccupations economiques et environnementales constituent des enjeux majeurs pour le developpement de nouvelles technologies en aeronautique. C'est dans cette optique qu'est ne le projet MDO-505 intitule Morphing Architectures and Related Technologies for Wing Efficiency Improvement. L'objectif de ce projet vise a concevoir une aile adaptative active servant a ameliorer sa laminarite et ainsi reduire la consommation de carburant et les emissions de l'avion. Les travaux de recherche realises ont permis de concevoir et optimiser une peau en composite adaptative permettant d'assurer l'amelioration de la laminarite tout en conservant son integrite structurale. D'abord, une methode d'optimisation en trois etapes fut developpee avec pour objectif de minimiser la masse de la peau en composite en assurant qu'elle s'adapte par un controle actif de la surface deformable aux profils aerodynamiques desires. Le processus d'optimisation incluait egalement des contraintes de resistance, de stabilite et de rigidite de la peau en composite. Suite a l'optimisation, la peau optimisee fut simplifiee afin de faciliter la fabrication et de respecter les regles de conception de Bombardier Aeronautique. Ce processus d'optimisation a permis de concevoir une peau en composite dont les deviations ou erreurs des formes obtenues etaient grandement reduites afin de repondre au mieux aux profils aerodynamiques optimises. Les analyses aerodynamiques realisees a partir de ces formes ont predit de bonnes ameliorations de la laminarite. Par la suite, une serie de validations analytiques fut realisee afin de valider l'integrite structurale de la peau en composite suivant les methodes generalement utilisees par Bombardier Aeronautique. D'abord, une analyse comparative par elements finis a permis de valider une rigidite equivalente de l'aile adaptative a la section d'aile d'origine. Le modele par elements finis fut par la suite mis en boucle avec des feuilles de calcul afin de valider la

Taxing Matters: College Aid, Tax Policy & Equal Opportunity.

ERIC Educational Resources Information Center

Education Resources Inst., Boston, MA.

This report uses government data to review current, past, and proposed tax-based policies and programs to promote college affordability as well as need-based grant aid. Tax-incentive-based programs include savings bonds for education, employer-provided educational assistance, state college savings plans, deductibility of student loan interest,…

MicroBooNE: The Search For The MiniBooNE Low Energy Excess

DOE Office of Scientific and Technical Information (OSTI.GOV)

Kaleko, David

This thesis describes work towards the search for a low energy excess in MicroBooNE. What MicroBooNE is, what the low energy excess is, and how one searches for the latter in the former will be described in detail.

Tax planning strategies for physicians.

PubMed

Pope, Thomas R; Schwartz, Richard W

2002-07-01

The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to family members, education tax incentives, retirement planning, and small business tax considerations. One use for these tax savings is the enhancement of a corporation's capabilities to provide services to patients.

Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China.

ERIC Educational Resources Information Center

Fisman, Raymond; Wei, Shang-Jin

2004-01-01

Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule and the "evasion gap," which we define as the difference between Hong Kong's reported exports to China at the product level and China's reported imports from Hong…

Energy taxes fought by industry

DOE Office of Scientific and Technical Information (OSTI.GOV)

Begley, R.

1993-02-10

Tax talk is heating up in Washington, and industry interests are beating the drum against any and all energy tax proposals. Without offering any details, Treasury Secretary Lloyd Bentsen has placed a broad-based energy tax on the table. American Petroleum Institute (API) president Charles J. DiBona says such a tax would damage the US economy just as it is beginning to recover. He acknowledges the deficit is a national problem, but says if any additional tax is required it should be a broad-based consumption tax such as a European-style value-added tax, a view shared by the Chemical Manufacturers Association (CMA).more » DiBona says taxes aimed only at energy would hurt consumers, damage the international competitiveness of US industry by raising energy prices, and raise the costs of doing business. National Association of Manufacturers president Jerry Jasinowski adds that broadbased energy taxes are really taxes on industrial production that will harm US made goods both at home and abroad.« less

Predicting the deforestation-trend under different carbon-prices

PubMed Central

Kindermann, Georg E; Obersteiner, Michael; Rametsteiner, Ewald; McCallum, Ian

2006-01-01

Background Global carbon stocks in forest biomass are decreasing by 1.1 Gt of carbon annually, owing to continued deforestation and forest degradation. Deforestation emissions are partly offset by forest expansion and increases in growing stock primarily in the extra-tropical north. Innovative financial mechanisms would be required to help reducing deforestation. Using a spatially explicit integrated biophysical and socio-economic land use model we estimated the impact of carbon price incentive schemes and payment modalities on deforestation. One payment modality is adding costs for carbon emission, the other is to pay incentives for keeping the forest carbon stock intact. Results Baseline scenario calculations show that close to 200 mil ha or around 5% of todays forest area will be lost between 2006 and 2025, resulting in a release of additional 17.5 GtC. Today's forest cover will shrink by around 500 million hectares, which is 1/8 of the current forest cover, within the next 100 years. The accumulated carbon release during the next 100 years amounts to 45 GtC, which is 15% of the total carbon stored in forests today. Incentives of 6 US$/tC for vulnerable standing biomass payed every 5 year will bring deforestation down by 50%. This will cause costs of 34 billion US$/year. On the other hand a carbon tax of 12 $/tC harvested forest biomass will also cut deforestation by half. The tax income will, if enforced, decrease from 6 billion US$ in 2005 to 4.3 billion US$ in 2025 and 0.7 billion US$ in 2100 due to decreasing deforestation speed. Conclusion Avoiding deforestation requires financial mechanisms that make retention of forests economically competitive with the currently often preferred option to seek profits from other land uses. Incentive payments need to be at a very high level to be effective against deforestation. Taxes on the other hand will extract budgetary revenues from the regions which are already poor. A combination of incentives and taxes could turn

Predicting the deforestation-trend under different carbon-prices.

PubMed

Kindermann, Georg E; Obersteiner, Michael; Rametsteiner, Ewald; McCallum, Ian

2006-12-06

Global carbon stocks in forest biomass are decreasing by 1.1 Gt of carbon annually, owing to continued deforestation and forest degradation. Deforestation emissions are partly offset by forest expansion and increases in growing stock primarily in the extra-tropical north. Innovative financial mechanisms would be required to help reducing deforestation. Using a spatially explicit integrated biophysical and socio-economic land use model we estimated the impact of carbon price incentive schemes and payment modalities on deforestation. One payment modality is adding costs for carbon emission, the other is to pay incentives for keeping the forest carbon stock intact. Baseline scenario calculations show that close to 200 mil ha or around 5% of today's forest area will be lost between 2006 and 2025, resulting in a release of additional 17.5 GtC. Today's forest cover will shrink by around 500 million hectares, which is 1/8 of the current forest cover, within the next 100 years. The accumulated carbon release during the next 100 years amounts to 45 GtC, which is 15% of the total carbon stored in forests today. Incentives of 6 US$/tC for vulnerable standing biomass payed every 5 year will bring deforestation down by 50%. This will cause costs of 34 billion US$/year. On the other hand a carbon tax of 12 $/tC harvested forest biomass will also cut deforestation by half. The tax income will, if enforced, decrease from 6 billion US$ in 2005 to 4.3 billion US$ in 2025 and 0.7 billion US$ in 2100 due to decreasing deforestation speed. Avoiding deforestation requires financial mechanisms that make retention of forests economically competitive with the currently often preferred option to seek profits from other land uses. Incentive payments need to be at a very high level to be effective against deforestation. Taxes on the other hand will extract budgetary revenues from the regions which are already poor. A combination of incentives and taxes could turn out to be a viable solution

Geochronometry and thermochronometry using nucleogenic 21Ne

NASA Astrophysics Data System (ADS)

Farley, K. A.; Flowers, R. M.; Vasconcelos, P. M.

2011-12-01

Nucleogenic 21Ne is produced by the interaction of α particles with 18O. While the cross section for this reaction is small (about 1 α in 25 million participates), 21Ne excesses can be measured in a variety of minerals, forming the basis of (U-Th)/Ne chronometry. Previous work focused on thermochronometry of U, Th rich trace minerals. For example, Gautheron et al. (2005) studied nucleogenic Ne in zircon and inferred a closure temperature of ~400 C. Our preliminary Ne diffusion data on Durango apatite suggests Tc ~280 C. The method can also be applied to phases with much lower U and Th contents in which the 21Ne is measurable on old and/or large specimens. We have obtained (U-Th)/Ne ages on ~50 mg samples of iron oxides with ppm-level U and Th and Ne ages of 50-500 Ma. For example, hematites from the Neoproterozoic (?) Urucum BIF yield a 21Ne age of 470 ± 15 Ma and post-depositional hydrothermal hematite in the Redwall Limestone in the Grand Canyon yields an age of 251 ± 11 Ma. In both cases (U-Th)/He ages are more than 100 Myr younger. Outstanding issues with this method are 1) the diffusivity of Ne - are we measuring cooling ages or formation ages?, 2) how well known is the production rate?, and 3) in what minerals is the air component sufficiently small to permit precision measurements of 21Ne excesses?

Property-tax incentives for implementing soil-conservation programs under constitutional taxing limitations

DOE Office of Scientific and Technical Information (OSTI.GOV)

Massey, D.T.; Silver, M.B.

1982-01-01

This article describes how property-tax incentives can be used to implement soil-conservation programs on agricultural and open-space lands under the differential-assessment statutes and other exceptions to constitutional limitations on taxation powers. The article describes restrictions imposed on taxing powers by the constitutional uniformity clauses and methods for circumventing those limitations; various property-tax incentives available for conservation programs; types of differential or use-value assessments providing property-tax relief for farm, forest, and open-space land preservation; eligibility of lands for differential assessments; methods available to landowners for participation in differential assessments; and determination of value under differential assessment. The article next details howmore » each of the three primary types of differential or use-value assessment statutes for farm, forest, and open-space land preservation provides exceptions to the uniformity clauses for property tax incentives to implement soil-conservation programs. Other methods available for providing exceptions to the uniformity clauses to permit property-tax incentives are also described for each of the three states. Each of these states has statutes giving favorable tax treatment to certain types of property, such as pollution-abatement equipment, alternative energy-producing devices, and even country clubs. These statutes can be used as examples of finding a constitutional method for providing favorabe tax treatment to promote participation in soil-conservation programs.« less

18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and...

Impacts of Federal Tax Credit Extensions on Renewable Deployment and Power Sector Emissions

DOE Office of Scientific and Technical Information (OSTI.GOV)

Mai, Trieu; Cole, Wesley; Lantz, Eric

Federal tax credits for renewable energy (RE) have served as one of the primary financial incentives for RE deployment over the last two decades in the United States. In December 2015, the wind power production tax credit and solar investment tax credits were extended for five years as part of the Consolidated Appropriations Act of 2016. This report explores the impact that these tax credit extensions might have on future RE capacity deployment and power sector carbon dioxide (CO2) emissions. The analysis examines the impacts of the tax credit extensions under two distinct natural gas price futures as natural gasmore » prices have been key factors in influencing the economic competitiveness of new RE development. The analysis finds that, in both natural gas price futures, RE tax credit extensions can spur RE capacity investments at least through the early 2020s and can help lower emissions from the U.S. electricity system. More specifically, the RE tax credit extensions are estimated to drive a net peak increase of 48-53 GW in installed RE capacity in the early 2020s -- longer term impacts are less certain. In the longer term after the tax credits ramp down, greater RE capacity is driven by a combination of assumed RE cost declines, rising fossil fuel prices, and other clean energy policies such as the Clean Power Plan. The tax credit extension-driven acceleration in RE capacity development can reduce fossil fuel-based generation and lower electric sector CO2 emissions. Cumulative emissions reductions over a 15-year period (spanning 2016-2030) as a result of the tax credit extensions are estimated to range from 540 to 1420 million metric tonnes CO2. These findings suggest that tax credit extensions can have a measurable impact on future RE deployment and electric sector CO2 emissions under a range of natural gas price futures.« less

26 CFR 521.115 - Credit against United States tax liability for Danish tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the...

26 CFR 521.115 - Credit against United States tax liability for Danish tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the...

Employment impacts of alcohol taxes.

PubMed

Wada, Roy; Chaloupka, Frank J; Powell, Lisa M; Jernigan, David H

2017-12-01

There is strong scientific evidence supporting the effectiveness of increasing alcohol taxes for reducing excessive alcohol consumption and related problems. Opponents have argued that alcohol tax increases lead to job losses. However, there has been no comprehensive economic analysis of the impact of alcohol taxes on employment. To fill this gap, a regional macroeconomic simulation model was used to assess the net impact of two hypothetical alcohol tax increases (a 5-cent per drink excise tax increase and a 5% sales tax increase on beer, wine, and distilled spirits, respectively) on employment in Arkansas, Florida, Massachusetts, New Mexico, and Wisconsin. The model accounted for changes in alcohol demand, average state income, and substitution effects. The employment impact of spending the new tax revenue on general expenditures versus health care was also assessed. Simulation results showed that a 5-cent per drink additional excise tax on alcoholic beverages with new tax revenues allocated to general expenditures increased net employment in Arkansas (802 jobs); Florida (4583 jobs); Massachusetts (978 jobs); New Mexico (653 jobs); and Wisconsin (1167 jobs). A 5% additional sales tax also increased employment in Arkansas (789 jobs; Florida (4493 jobs); Massachusetts (898 jobs); New Mexico (621 jobs); and Wisconsin (991 jobs). Using new alcohol tax revenues to fund health care services resulted in slightly lower net increases in state employment. The overall economic impact of alcohol tax increases cannot be fully assessed without accounting for the job gains resulting from additional tax revenues. Copyright © 2017 Elsevier Inc. All rights reserved.

Harmonized sales tax a taxing issue for MDs in Atlantic Canada

PubMed Central

Robb, N

1997-01-01

Physicians in 3 atlantic provinces say the linking of provincial sales taxes with the GST exacerbates the inequity physicians face because it yet again adds to their overhead costs. Physicians in Nova Scotia have already won an annual rebate to compensate them for the heavier tax burden. Doctors in the Maritimes warn that heavier taxes make recruiting there even more difficult. PMID:9371073

BooNE

NASA Astrophysics Data System (ADS)

McKenney, S.; Smith, D.; Koutsoliotas, S.; Church, E.; Stancu, I.; Vandalen, G. J.; Johnson, R. A.; Bugel, L.; Conrad, J. M.; Formaggio, J.; Shaevitz, M. H.; Tamminga, B.; Zimmerman, E.; Bhat, C.; Brown, B. C.; Ford, R.; Kasper, P.; Kourbanis, I.; Malensek, A.; Marsh, W.; Martin, P.; Mills, F.; Moore, C.; Russell, A.; Stefanski, R.; Eitel, K.; Garvey, G. T.; Hawker, E.; Louis, W. C.; Mills, G. B.; Sandberg, V.; Sapp, B.; Tayloe, R.; White, D. H.; Imlay, R.; Kim, H. J.; Malik, A.; Metcalf, W.; Sung, M.; Azemoon, T.; Ball, R.; Berbeco, R.; Riles, K.; Roe, B. P.; Wadia, N.; Yamamoto, J.; Bazarko, A. O.; Meyers, P. D.; Shoemaker, F. C.

2000-10-01

The phenomenon of neutrino oscillations, where a neutrino of one type spontaneously transforms into a neutrino of another type, has important and far-reaching consequences for particle physics and cosmology. For this phenomenon to occur, at least one neutrino must be massive and the heretofore observed lepton flavor conservation law must be violated. There are, at present, several results that indicate neutrino oscillations and it is not clear how and if these experimental results are indicative of the situation that actually obtains in Nature. There is evidence for a deficit of electrons neutrinos observed emanating from the sun. There is evidence for a deficit of electron neutrinos compared to muon neutrinos created in the upper atmosphere. And, there is an excess of electron antineutrinos observed in a beam of muon antineutrinos by the LSND experiment. The Booster Neutrino Experiment (BooNE) will focus on the final observation by definitely testing the LSND result. BooNE has been approved to run at Fermilab and is currently under construction. If the LSND result is due to oscillations, the first stage of the experiment (miniBooNE) will observe approximately 1000 oscillation events in the first calendar year of operation.

speed-ne: Software to simulate and estimate genetic effective population size (Ne ) from linkage disequilibrium observed in single samples.

PubMed

Hamilton, Matthew B; Tartakovsky, Maria; Battocletti, Amy

2018-05-01

The genetic effective population size, N e , can be estimated from the average gametic disequilibrium (r2^) between pairs of loci, but such estimates require evaluation of assumptions and currently have few methods to estimate confidence intervals. speed-ne is a suite of matlab computer code functions to estimate Ne^ from r2^ with a graphical user interface and a rich set of outputs that aid in understanding data patterns and comparing multiple estimators. speed-ne includes functions to either generate or input simulated genotype data to facilitate comparative studies of Ne^ estimators under various population genetic scenarios. speed-ne was validated with data simulated under both time-forward and time-backward coalescent models of genetic drift. Three classes of estimators were compared with simulated data to examine several general questions: what are the impacts of microsatellite null alleles on Ne^, how should missing data be treated, and does disequilibrium contributed by reduced recombination among some loci in a sample impact Ne^. Estimators differed greatly in precision in the scenarios examined, and a widely employed Ne^ estimator exhibited the largest variances among replicate data sets. speed-ne implements several jackknife approaches to estimate confidence intervals, and simulated data showed that jackknifing over loci and jackknifing over individuals provided ~95% confidence interval coverage for some estimators and should be useful for empirical studies. speed-ne provides an open-source extensible tool for estimation of Ne^ from empirical genotype data and to conduct simulations of both microsatellite and single nucleotide polymorphism (SNP) data types to develop expectations and to compare Ne^ estimators. © 2018 John Wiley & Sons Ltd.

Tax Tips for Forest Landowners for the 2013 Tax Year

Treesearch

Linda Wang; John Greene

2013-01-01

This annual bulletin provides federal income tax reporting tips to assist forest landowners and their advisers in filing their 2013 income tax returns. The information presented here is current as of Sept. 15, 2013.

76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect...

75 FR 75439 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-03

... 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic... for ``specified tax return preparers,'' generally tax return preparers who reasonably expect to file more than 10 individual income tax returns in a calendar year, to file individual income tax returns...

76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-12

... Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC National Partners... (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager 2, LLC (the ``Manager''), WNC National Partners, LLC (``WNC National Partners'') and WNC & Associates, Inc...

26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

Code of Federal Regulations, 2010 CFR

2010-04-01

... translation rules for foreign tax redeterminations occurring in taxable years beginning prior to January 1... States § 1.905-5T Foreign tax redeterminations and currency translation rules for foreign tax... translation rules—(1) Foreign taxes paid by the taxpayer and certain foreign taxes deemed paid. Foreign taxes...

Consensus formalisé: recommandations de pratiques cliniques pour la prise en charge de la lombalgie aiguë du patient africain

PubMed Central

Elleuch, Mohamed; El Maghraoui, Abdellah; Griene, Brahim; Nejmi, Mati; Ndongo, Souhaibou; Serrie, Alain

2015-01-01

La lombalgie aiguë est la pathologie rhumatismale la plus fréquente en Afrique. L’épidémiologie et la présentation clinique ne diffèrent pas de celles observées sur les autres continents. En revanche, les aspects psycho-sociaux, la disponibilité des traitements, l'accès aux soins et le poids culturel des médecines traditionnelles sont autant de spécificités qui ont conduit à la réalisation du 1er consensus d'experts en rhumatologie pour la prise en charge du patient africain. Destiné aux praticiens, ce travail collaboratif multinational a pour objectif de fournir 11 recommandations de pratiques cliniques simples, fondées sur les preuves, et adaptées aux conditions de l'exercice médical en Afrique. Leur ambition est d'améliorer la prise en charge de la lombalgie aigue par une évaluation initiale clinique pertinente, une diminution des examens radiologiques inutiles, une prescription médicamenteuse adéquate et l'abandon de procédures invasives inappropriées. PMID:26955427

Tax-exempts feeling the heat.

PubMed

Greene, J

1995-11-20

Should government change decades-old tax codes to require that not-for-profit hospitals prove they deserve their tax exemptions? Healthcare Corp. has suggested that tax codes be re-examined because some not-for-profits provide less charity care than the value of their tax exemptions.

The NeXus data format.

PubMed

Könnecke, Mark; Akeroyd, Frederick A; Bernstein, Herbert J; Brewster, Aaron S; Campbell, Stuart I; Clausen, Björn; Cottrell, Stephen; Hoffmann, Jens Uwe; Jemian, Pete R; Männicke, David; Osborn, Raymond; Peterson, Peter F; Richter, Tobias; Suzuki, Jiro; Watts, Benjamin; Wintersberger, Eugen; Wuttke, Joachim

2015-02-01

NeXus is an effort by an international group of scientists to define a common data exchange and archival format for neutron, X-ray and muon experiments. NeXus is built on top of the scientific data format HDF5 and adds domain-specific rules for organizing data within HDF5 files, in addition to a dictionary of well defined domain-specific field names. The NeXus data format has two purposes. First, it defines a format that can serve as a container for all relevant data associated with a beamline. This is a very important use case. Second, it defines standards in the form of application definitions for the exchange of data between applications. NeXus provides structures for raw experimental data as well as for processed data.

The NeXus data format

DOE Office of Scientific and Technical Information (OSTI.GOV)

Könnecke, Mark; Akeroyd, Frederick A.; Bernstein, Herbert J.

2015-01-30

NeXus is an effort by an international group of scientists to define a common data exchange and archival format for neutron, X-ray and muon experiments. NeXus is built on top of the scientific data format HDF5 and adds domain-specific rules for organizing data within HDF5 files, in addition to a dictionary of well defined domain-specific field names. The NeXus data format has two purposes. First, it defines a format that can serve as a container for all relevant data associated with a beamline. This is a very important use case. Second, it defines standards in the form of application definitionsmore » for the exchange of data between applications. NeXus provides structures for raw experimental data as well as for processed data.« less

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

Des ballons pour demain

NASA Astrophysics Data System (ADS)

Régipa, R.

A partir d'une théorie sur la détermination des formes et des contraintes globales d'un ballon de révolution, ou s'en rapprochant, une nouvelle famille de ballons a été définie. Les ballons actuels, dits de ``forme naturelle'', sont calculés en général pour une tension circonférencielle nulle. Ainsi, pour une mission donnée, la tension longitudinale et la forme de l'enveloppe sont strictement imposées. Les ballons de la nouvelle génération sont globalement cylindriques et leurs pôles sont réunis par un câble axial, chargé de transmettre une partie des efforts depuis le crochet (pôle inférieur), directement au pôle supérieur. De plus, la zone latérale cylindrique est soumise à un faible champ de tensions circonférencielles. Ainsi, deux paramètres permettent de faire évoluer la distribution des tensions et la forme de l'enveloppe: - la tension du câble de liaison entre pôles (ou la longueur de ce câble) - la tension circonférencielle moyenne désirée (ou le rayon du ballon). On peut donc calculer et réaliser: - soit des ballons de forme adaptée, comme les ballons à fond plat pour le bon fonctionnement des montgolfières infrarouge (projet MIR); - soit des ballons optimisés pour une bonne répartition des contraintes et une meilleure utilisation des matériaux d'enveloppe, pour l'ensemble des programmes stratosphériques. Il s'ensuit une économie sensible des coûts de fabrication, une fiabilité accrue du fonctionnement de ces ballons et une rendement opérationnel bien supérieur, permettant entre autres, d'envisager des vols à très haute altitude en matériaux très légers.

Deferred compensation for tax-exempt entities.

PubMed

Rich, C; Jenkins, G E

1993-10-01

Many executives in tax-exempt organizations, including healthcare executives, find their tax-advantaged savings opportunities dramatically reduced today compared to previous years. The benefit of employer-sponsored, "qualified" retirement and savings programs has been severely limited by ever-increasing tax restrictions on such plans when they are offered by tax-exempt organizations. And the opportunity for tax-sheltered personal investments has virtually disappeared. One of the last remaining opportunities for tax-advantaged savings in tax-exempt organizations is an employer-sponsored, non-qualified, deferred compensation plan, an option that appears increasingly attractive in light of the recently enacted increased personal tax rates.

The welfare gain from replacing the health insurance tax exclusion with lump-sum tax credits.

PubMed

Liu, Liqun; Rettenmaier, Andrew J; Saving, Thomas R

2011-06-01

This paper analyzes the welfare gain from replacing the tax exclusion of employer-provided health insurance with a lump-sum tax credit. It differs from earlier studies in that we look at the welfare cost of health insurance tax exclusion as coming directly from excessive health insurance rather than from overconsumption of medical care and that we account for the labor market effect of the tax exclusion on welfare. Both differences work to produce a smaller tax reform welfare gain. For a set of mid-range parameter values, the welfare gain is about 21% of current health insurance tax expenditures. In addition, government tax expenditures would fall by 38%, and health insurance spending would fall by 77% after the reform.

75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-08

... Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC & Associates, Inc... collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the ``Manager'') and WNC & Associates, Inc... credit under the Internal Revenue Code of 1986, as amended. The Manager is a California limited liability...

Toward State Tax Reform: Lessons from State Tax Studies.

ERIC Educational Resources Information Center

McGuire, Therese J.; Rio, Jessica E.

This paper reviews recent state tax-commission recommendations in selected states and identifies critical factors for the success of state tax-reform commissions. The paper focuses on factors linked to the process of forming a commission and generating the necessary consensus to enact tough reforms. It describes and compares comprehensive studies…

Joint Optimization of Distribution Network Design and Two-Echelon Inventory Control with Stochastic Demand and CO2 Emission Tax Charges

PubMed Central

Li, Shuangyan; Li, Xialian; Zhang, Dezhi; Zhou, Lingyun

2017-01-01

This study develops an optimization model to integrate facility location and inventory control for a three-level distribution network consisting of a supplier, multiple distribution centers (DCs), and multiple retailers. The integrated model addressed in this study simultaneously determines three types of decisions: (1) facility location (optimal number, location, and size of DCs); (2) allocation (assignment of suppliers to located DCs and retailers to located DCs, and corresponding optimal transport mode choices); and (3) inventory control decisions on order quantities, reorder points, and amount of safety stock at each retailer and opened DC. A mixed-integer programming model is presented, which considers the carbon emission taxes, multiple transport modes, stochastic demand, and replenishment lead time. The goal is to minimize the total cost, which covers the fixed costs of logistics facilities, inventory, transportation, and CO2 emission tax charges. The aforementioned optimal model was solved using commercial software LINGO 11. A numerical example is provided to illustrate the applications of the proposed model. The findings show that carbon emission taxes can significantly affect the supply chain structure, inventory level, and carbon emission reduction levels. The delay rate directly affects the replenishment decision of a retailer. PMID:28103246

Joint Optimization of Distribution Network Design and Two-Echelon Inventory Control with Stochastic Demand and CO2 Emission Tax Charges.

PubMed

Li, Shuangyan; Li, Xialian; Zhang, Dezhi; Zhou, Lingyun

2017-01-01

This study develops an optimization model to integrate facility location and inventory control for a three-level distribution network consisting of a supplier, multiple distribution centers (DCs), and multiple retailers. The integrated model addressed in this study simultaneously determines three types of decisions: (1) facility location (optimal number, location, and size of DCs); (2) allocation (assignment of suppliers to located DCs and retailers to located DCs, and corresponding optimal transport mode choices); and (3) inventory control decisions on order quantities, reorder points, and amount of safety stock at each retailer and opened DC. A mixed-integer programming model is presented, which considers the carbon emission taxes, multiple transport modes, stochastic demand, and replenishment lead time. The goal is to minimize the total cost, which covers the fixed costs of logistics facilities, inventory, transportation, and CO2 emission tax charges. The aforementioned optimal model was solved using commercial software LINGO 11. A numerical example is provided to illustrate the applications of the proposed model. The findings show that carbon emission taxes can significantly affect the supply chain structure, inventory level, and carbon emission reduction levels. The delay rate directly affects the replenishment decision of a retailer.

The MiniBooNE detector

NASA Astrophysics Data System (ADS)

Aguilar-Arevalo, A. A.; Anderson, C. E.; Bartoszek, L. M.; Bazarko, A. O.; Brice, S. J.; Brown, B. C.; Bugel, L.; Cao, J.; Coney, L.; Conrad, J. M.; Cox, D. C.; Curioni, A.; Djurcic, Z.; Finley, D. A.; Fleming, B. T.; Ford, R.; Garcia, F. G.; Garvey, G. T.; Green, C.; Green, J. A.; Hart, T. L.; Hawker, E.; Imlay, R.; Johnson, R. A.; Karagiorgi, G.; Kasper, P.; Katori, T.; Kobilarcik, T.; Kourbanis, I.; Koutsoliotas, S.; Laird, E. M.; Linden, S. K.; Link, J. M.; Liu, Y.; Liu, Y.; Louis, W. C.; Mahn, K. B. M.; Marsh, W.; Martin, P. S.; McGregor, G.; Metcalf, W.; Meyer, H.-O.; Meyers, P. D.; Mills, F.; Mills, G. B.; Monroe, J.; Moore, C. D.; Nelson, R. H.; Nguyen, V. T.; Nienaber, P.; Nowak, J. A.; Ouedraogo, S.; Patterson, R. B.; Perevalov, D.; Polly, C. C.; Prebys, E.; Raaf, J. L.; Ray, H.; Roe, B. P.; Russell, A. D.; Sandberg, V.; Sands, W.; Schirato, R.; Schofield, G.; Schmitz, D.; Shaevitz, M. H.; Shoemaker, F. C.; Smith, D.; Soderberg, M.; Sorel, M.; Spentzouris, P.; Stancu, I.; Stefanski, R. J.; Sung, M.; Tanaka, H. A.; Tayloe, R.; Tzanov, M.; Van de Water, R.; Wascko, M. O.; White, D. H.; Wilking, M. J.; Yang, H. J.; Zeller, G. P.; Zimmerman, E. D.; MiniBooNE Collaboration

2009-02-01

The MiniBooNE neutrino detector was designed and built to look for ν→ν oscillations in the (sin 2θ,Δm) parameter space region where the LSND experiment reported a signal. The MiniBooNE experiment used a beam energy and baseline that were an order of magnitude larger than those of LSND so that the backgrounds and systematic errors would be completely different. This paper provides a detailed description of the design, function, and performance of the MiniBooNE detector.

Alcohol taxes and birth outcomes.

PubMed

Zhang, Ning

2010-05-01

This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985-2002), data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01) increase in beer taxes decreased the incidence of low-birth-weight by about 1-2 percentage points. The binge drinking participation tax elasticity is -2.5 for beer and wine taxes and -9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes.

Tax Information Series, December 2000

DTIC Science & Technology

2001-03-14

to serve as an in-depth review or explanation of each topic discussed, rather its intent is to inform readers about updates in tax numerology and... NUMEROLOGY Tax Rates The 2000 federal income tax rates are: 15%, 28%, 31%, 36%, and 39.6%. The 2000 tax rates by filing status are

7 CFR 1436.14 - Taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 10 2011-01-01 2011-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in accordance...

7 CFR 1436.14 - Taxes.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in accordance...

The NeXus data format

DOE PAGES

Könnecke, Mark; Akeroyd, Frederick A.; Bernstein, Herbert J.; ...

2015-01-30

NeXus is an effort by an international group of scientists to define a common data exchange and archival format for neutron, X-ray and muon experiments. NeXus is built on top of the scientific data format HDF5 and adds domain-specific rules for organizing data within HDF5 files, in addition to a dictionary of well defined domain-specific field names. The NeXus data format has two purposes. First, it defines a format that can serve as a container for all relevant data associated with a beamline. This is a very important use case. Second, it defines standards in the form of application definitionsmore » for the exchange of data between applications. As a result, NeXus provides structures for raw experimental data as well as for processed data.« less

Tax Wealth in Fifty States.

ERIC Educational Resources Information Center

Halstead, D. Kent

This study presents a scheme for yearly, comparative, computation of state and local government tax capacity and effort. Figures for all states for fiscal year 1975 are presented in extensive tables. The system used is a simplified version of the Representative Tax System, which identifies tax bases, determines national average tax rates for those…

Alcohol Taxes and Birth Outcomes

PubMed Central

Zhang, Ning

2010-01-01

This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985–2002), data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01) increase in beer taxes decreased the incidence of low-birth-weight by about 1–2 percentage points. The binge drinking participation tax elasticity is −2.5 for beer and wine taxes and −9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes. PMID:20623000

Questions and Answers Explaining the New Tax Rules Applicable to Tax-Sheltered Annuities.

ERIC Educational Resources Information Center

Gordon, David E.; Spuehler, Donald R.

1991-01-01

The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…

Tax policy as a lifeline: encouraging blood and organ donation through tax credits.

PubMed

Clamon, Joseph B

2008-01-01

This article, the second concerning the organ donation crisis, proposes the use of tax policy to encourage blood and organ donation. After critiquing the ethical and logistical problems posed by other commercial and non-commercial solutions, the author demonstrates how tax credits can be used as an effective and ethical solution to address the shortage of donors. The author also offers two model statutes that provide guidance as to how a nonrefundable tax credit for blood and organ donation might operate in the tax code.

Thinking about Tax Reform.

ERIC Educational Resources Information Center

Boskin, Michael J.

1985-01-01

Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the…

76 FR 17521 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-30

... Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media AGENCY... regulations on the requirement for ``specified tax return preparers'' to file individual income tax returns.... These regulations provide guidance to specified tax return preparers who prepare and file individual...

76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction AGENCY: Internal... determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured transactions that produce inappropriate foreign tax credit results. The...

Property Taxes and Elderly Mobility

PubMed Central

Shan, Hui

2009-01-01

The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

Review of Tax Policy and Reform Issues.

ERIC Educational Resources Information Center

MacPhail-Wilcox, Bettye

1982-01-01

Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

Formative Evaluation of "Taxes Influence Behavior" (Lesson #2) from "Tax Whys: Understanding Taxes". Research Report 91.

ERIC Educational Resources Information Center

Agency for Instructional Television, Bloomington, IN.

"Tax Whys: Understanding Taxes" is a series of six video/film instructional programs being produced for the Internal Revenue Service to provide middle school students with an understanding of the reasons for and effects of taxation. This report details both student and teacher evaluations of one of the first programs to be scripted: "Taxes…

7 CFR 1925.3 - Servicing taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 12 2011-01-01 2011-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The County...

26 CFR 601.401 - Employment taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the Internal...

Life cycle assessment of a national policy proposal - the case of a Swedish waste incineration tax.

PubMed

Björklund, Anna E; Finnveden, Göran

2007-01-01

At the core of EU and Swedish waste policy is the so-called waste hierarchy, according to which waste should first be prevented, but should otherwise be treated in the following order of prioritisation: reuse, recycling when environmentally motivated, energy recovery, and last landfilling. Some recent policy decisions in Sweden aim to influence waste management in the direction of the waste hierarchy. In 2001 a governmental commission assessed the economic and environmental impacts of introducing a weight-based tax on waste incineration, the purpose of which would be to encourage waste reduction and increase materials recycling and biological treatment. This paper presents the results of a life cycle assessment (LCA) of the waste incineration tax proposal. It was done in the context of a larger research project concerning the development and testing of a framework for Strategic Environmental Assessment (SEA). The aim of this paper is to assess the life cycle environmental impacts of the waste incineration tax proposal, and to investigate whether there are any possibilities of more optimal design of such a tax. The proposed design of the waste incineration tax results in increased recycling, but only in small environmental improvements. A more elaborate tax design is suggested, in which the tax level would partly be related to the fossil carbon content of the waste.

Interaction of HTLV-1 Tax protein with calreticulin: implications for Tax nuclear export and secretion.

PubMed

Alefantis, Timothy; Flaig, Katherine E; Wigdahl, Brian; Jain, Pooja

2007-05-01

Human T cell leukemia virus type 1 (HTLV-1) is the etiologic agent of adult T cell leukemia (ATL) and HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP). The HTLV-1 transcriptional transactivator protein Tax plays an integral role in virus replication and disease progression. Traditionally, Tax is described as a nuclear protein where it performs its primary role as a transcriptional transactivator. However, recent studies have clearly shown that Tax can also be localized to the cytoplasm where it has been shown to interact with a number of host transcription factors most notably NF-kappaB, constitutive expression of which is directly related to the T cell transforming properties of Tax in ATL patients. The presence of a functional nuclear export signal (NES) within Tax and the secretion of full-length Tax have also been demonstrated previously. Additionally, release of Tax from HTLV-1-infected cells and the presence of cell-free Tax was demonstrated in the CSF of HAM/TSP patients suggesting that the progression to HAM/TSP might be mediated by the ability of Tax to function as an extracellular cytokine. Therefore, in both ATL and HAM/TSP Tax nuclear export and nucleocytoplasmic shuttling may play a critical role, the mechanism of which remains unknown. In this study, we have demonstrated that the calcium binding protein calreticulin interacts with Tax by co-immunoprecipitation. This interaction was found to localize to a region at or near the nuclear membrane. In addition, differential expression of calreticulin was demonstrated in various cell types that correlated with their ability to retain cytoplasmic Tax, particularly in astrocytes. Finally, a comparison of a number of HTLV-1-infected T cell lines to non-infected T cells revealed higher expression of calreticulin in infected cells implicating a direct role for this protein in HTLV-1 infection.

Income tax considerations for forest landowners in the South: a case study on tax planning

Treesearch

Philip D. Bailey; Harry L. Jr. Haney; Debra S. Callihan; John L. Greene

1999-01-01

Federal and state income taxes are calculated for hypothetical owners of nonindustrial private forests (NIPF) across 14 southern states to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. After-tax land expectation values for a forest landowner are...

Tax Breaks for College: Current and Proposed Tax Provisions That Help Families Meet College Costs.

ERIC Educational Resources Information Center

Hauptman, Arthur M.; Gladieux, Lawrence E.

The nature and scope of tax policies that affect higher education are sketched, concentrating on the provisions of the tax code that directly help families finance college costs. Attention is directed to: proposals to expand the range of tax benefits for higher education, the merits of existing and proposed tax schemes in times of reduced federal…

Les recommandations relatives aux vaccins antigrippaux administrés aux enfants et aux adolescents pour la saison 2017-2018.

PubMed

Moore, Dorothy L

2018-02-01

La Société canadienne de pédiatrie continue d'encourager la vaccination antigrippale annuelle de TOUS les enfants et les adolescents, dès l'âge de six mois. Les recommandations du Comité consultatif national de l'immunisation (CCNI) pour la saison 2017-2018 n'ont pas subi de changements importants par rapport à la saison précédente. Le CCNI a analysé toutes les données sur l'efficacité du vaccin vivant atténué contre l'influenza (VVAI) sur le marché et conclut qu'elles en appuient l'utilisation au Canada, même si les États-Unis ne le recommandent pas en raison de doutes quant à son efficacité.

Cut income taxes with reorganization planning.

PubMed

Miller, J E

1985-04-01

It is necessary to plan when reorganizing a corporate structure, to minimize taxes at the tax-exempt parent organization level and avoid unexpected tax consequences at year-end. With an awareness of the income tax rules, proper debt structuring during the reorganization phase is possible and should enable the financial manager to minimize total income tax.

Manufacturing of 57cm carbon-carbon composite ion optics for the NEXIS ion engine

NASA Technical Reports Server (NTRS)

Beatty, John S.; Snyder, John Steven; Shih, Wei

2005-01-01

Exploration of the outer planets can be taxing on the ion optics of ion propulsion systems because of the higher power and propellant throughout than the present state-of-the art. Carbon-carbon composite ion optics are an enabling technology extending the life of ion optics operated at high specific impulse, power, and propellant throughout because of their low erosion rates compared to molybdenum ion optics.

76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that...

78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-04

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that...

76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-18

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The text of those temporary regulations published in...

18 CFR 154.305 - Tax normalization.

Code of Federal Regulations, 2010 CFR

2010-04-01

... State (including franchise taxes). (4) Income tax component means that part of the cost-of-service that... deferred taxes becomes deficient in, or in excess of, amounts necessary to meet future tax liabilities. (2...

27 CFR 26.222 - Still wines containing carbon dioxide.

Code of Federal Regulations, 2013 CFR

2013-04-01

... carbon dioxide. 26.222 Section 26.222 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Formulas for Products From the Virgin Islands § 26.222 Still wines containing carbon dioxide. (a) General. Still wines may contain not more than 0.392 gram of carbon dioxide per 100 milliliters of wine...

27 CFR 26.222 - Still wines containing carbon dioxide.

Code of Federal Regulations, 2014 CFR

2014-04-01

... carbon dioxide. 26.222 Section 26.222 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Formulas for Products From the Virgin Islands § 26.222 Still wines containing carbon dioxide. (a) General. Still wines may contain not more than 0.392 gram of carbon dioxide per 100 milliliters of wine...

27 CFR 26.222 - Still wines containing carbon dioxide.

Code of Federal Regulations, 2012 CFR

2012-04-01

... carbon dioxide. 26.222 Section 26.222 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Formulas for Products From the Virgin Islands § 26.222 Still wines containing carbon dioxide. (a) General. Still wines may contain not more than 0.392 gram of carbon dioxide per 100 milliliters of wine...

27 CFR 26.222 - Still wines containing carbon dioxide.

Code of Federal Regulations, 2011 CFR

2011-04-01

... carbon dioxide. 26.222 Section 26.222 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Formulas for Products From the Virgin Islands § 26.222 Still wines containing carbon dioxide. (a) General. Still wines may contain not more than 0.392 gram of carbon dioxide per 100 milliliters of wine...

Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power.

PubMed

Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

2015-01-01

Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority's power. Descriptions of the tax authority's power may affect taxpayers' beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority's power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority's power on participants' beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants' beliefs regarding tax authority's power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority's power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information.

Métamatériaux pour la protection sismique

NASA Astrophysics Data System (ADS)

Guenneau, Sébastien; Enoch, Stefan; Colombi, Andrea; Roux, Philippe; Brule, Stéphane

2018-02-01

Les physiciens des ondes élaborent des modèles théoriques et numériques pour un contrôle accru de la lumière dans des matériaux structurés à l'échelle nanométrique et s'en inspirent pour contrôler les ondes mécaniques de Rayleigh dans des sols structurés à l'échelle métrique, avec des trous dans un sol ou des arbres en surface savamment agencés. Un transfert de paradigme s'opère entre les métamatériaux électromagnétiques pour la photonique et les métamatériaux sismiques pour le génie civil.

Assessment of policy impacts on carbon capture and sequestration and bioenergy for U.S.' coal and natural gas power plants

NASA Astrophysics Data System (ADS)

Spokas, K.; Patrizio, P.; Leduc, S.; Mesfun, S.; Kraxner, F.

2017-12-01

Reducing electricity-sector emissions relies heavily on countries' abilities to either transition away from carbon-intensive energy generation or to sequester its resultant emissions with carbon capture and storage (CCS) technologies. The use of biomass energy technologies in conjunction with carbon capture and sequestration (BECCS) presents the opportunity for net reductions in atmospheric carbon dioxide. In this study, we investigate the limitations of several common policy mechanisms to incentivize the deployment of BECCS using the techno-economic spatial optimization model BeWhere (www.iiasa.ac.at/bewhere). We consider a set of coal and natural gas power plants in the United States (U.S.) selected using a screening process that considers capacity, boiler age, and capacity factor for electricity-generation units from the EPA 2014 eGRID database. The set makes up 470 GW of generation, and produces 8,400 PJ and 2.07 GtCO2 annually. Co-firing up to 15% for coal power plants is considered, using woody-biomass residues sourced from certified and managed U.S. forests obtained from the G4M (www.iiasa.ac.at/g4m) and GeoWiki (www.geo-wiki.org) database. Geologic storage is considered with injectivity and geomechanical limitations to ensure safe storage. Costs are minimized under two policy mechanisms: a carbon tax and geologic carbon sequestration credits, such as the Q45 credits. Results show that the carbon tax scenario incentivizes co-firing at low to medium carbon taxes, but is replaced by CCS at higher tax values. Carbon taxes do not strongly incentivize BECCS, as negative emissions associated with sequestering carbon content are not accounted as revenue. On the other hand, carbon credit scenarios result in significant CCS deployment, but lack any incentive for co-firing.

26 CFR 31.6302-2 - Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).

Code of Federal Regulations, 2011 CFR

2011-04-01

... taxes under the Railroad Retirement Tax Act (RRTA). (a) General rule. Except as otherwise provided in this section, the rules of § 31.6302-1 determine the time and manner of making deposits of employee tax... payments made after December 31, 1992. Railroad retirement taxes described in section 3221(c) arising...

Photoionization of Ne8+

NASA Astrophysics Data System (ADS)

Pindzola, M. S.; Abdel-Naby, Sh. A.; Robicheaux, F.; Colgan, J.

2014-05-01

Single and double photoionization cross sections for Ne8+ are calculated using a non-perturbative fully relativistic time-dependent close-coupling method. A Bessel function expansion is used to include both dipole and quadrupole effects in the radiation field interaction and the repulsive interaction between electrons includes both the Coulomb and Gaunt interactions. The fully correlated ground state of Ne8+ is obtained by solving a time-independent inhomogeneous set of close-coupled equations. Propagation of the time-dependent close-coupled equations yields single and double photoionization cross sections for Ne8+ at energies easily accessible at advanced free electron laser facilities. This work was supported in part by grants from NSF and US DoE. Computational work was carried out at NERSC in Oakland, California, NICS in Knoxville, Tennessee, and OLCF in Oak Ridge, Tennessee.

Understanding Taxes 1985 [and] Teacher's Guide to Understanding Taxes 1985.

ERIC Educational Resources Information Center

Internal Revenue Service (Dept. of Treasury), Washington, DC.

The major objective of this booklet and guide is to help high school students understand the U.S. tax system. The student booklet consists of eight modules. The first module discusses taxpayer responsibilities and rights. Methods of paying taxes are discussed, privacy rights are described, and the functions of the Collection and Criminal…

Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

PubMed Central

Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

2015-01-01

Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority’s power. Descriptions of the tax authority’s power may affect taxpayers’ beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority’s power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority’s power on participants’ beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants’ beliefs regarding tax authority’s power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority’s power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information. PMID:25923770

Le potentiel de l'asteroseismologie pour les etoiles sous-naines de type B

NASA Astrophysics Data System (ADS)

Charpinet, Stephane

L'objectif principal de cette thèse consiste à évaluer les possibilités que les étoiles sous naines de type B, aussi appelées sdB, puissent développer des variations de luminosité engendrées par des phénomènes de pulsations. Dans la mesure où, au commencement de cette étude, les sdB ne sont pas connues pour montrer ce type de comportement, notre approche s'effectue exclusivement sur des bases théoriques visant à déterminer, par le calcul, si ces étoiles ont le potentiel pour devenir instables. Le cas échéant, il s'agira d'évaluer quels sont les résultats susceptibles d'émerger d'un sondage de la structure interne de ces étoiles avec les méthodes de l'astéroséismologie. Après avoir introduit le contexte et les outils théoriques nécessaires à ce projet (théorie des pulsations stellaires et modèles d'étoiles sous-naines de type B), la démarche passe obligatoirement par une étude exhaustive des propriétés des modes de pulsation dans ces étoiles. Nous l'avons entreprise de manière systématique afin d'évaluer et de comprendre les comportements des oscillations en fonction des différents paramètres physiques qui caractérisent une sdB. Par souci de complétude, nous étudions également les rapports qu'entretiennent évolution et périodes de pulsation au cours de la phase sdB. Par la suite, fort des connaissances nouvellement acquises, nous nous lançons dans l'étude de la stabilité des modes d'oscillation, l'objectif étant d'identifier, le cas échéant, un mécanisme capable de déstabiliser, dans certaines conditions, une fraction de ces étoiles. Par cette approche, nous déterminons qu'un mécanisme κ associé à une région d'ionisation partielle de l'élément fer agit efficacement dans l'enveloppe des sdB si, toutefois, le fer y est présent en quantités extra- solaires. Nous montrons alors que des processus de diffusion, déjà fortement suspectes d'exister dans ces étoiles, sont en mesure d'accumuler des quantit

SUV39H1 interacts with HTLV-1 Tax and abrogates Tax transactivation of HTLV-1 LTR

PubMed Central

Kamoi, Koju; Yamamoto, Keiyu; Misawa, Aya; Miyake, Ariko; Ishida, Takaomi; Tanaka, Yuetsu; Mochizuki, Manabu; Watanabe, Toshiki

2006-01-01

Background Tax is the oncoprotein of HTLV-1 which deregulates signal transduction pathways, transcription of genes and cell cycle regulation of host cells. Transacting function of Tax is mainly mediated by its protein-protein interactions with host cellular factors. As to Tax-mediated regulation of gene expression of HTLV-1 and cellular genes, Tax was shown to regulate histone acetylation through its physical interaction with histone acetylases and deacetylases. However, functional interaction of Tax with histone methyltransferases (HMTase) has not been studied. Here we examined the ability of Tax to interact with a histone methyltransferase SUV39H1 that methylates histone H3 lysine 9 (H3K9) and represses transcription of genes, and studied the functional effects of the interaction on HTLV-1 gene expression. Results Tax was shown to interact with SUV39H1 in vitro, and the interaction is largely dependent on the C-terminal half of SUV39H1 containing the SET domain. Tax does not affect the methyltransferase activity of SUV39H1 but tethers SUV39H1 to a Tax containing complex in the nuclei. In reporter gene assays, co-expression of SUV39H1 represses Tax transactivation of HTLV-1 LTR promoter activity, which was dependent on the methyltransferase activity of SUV39H1. Furthermore, SUV39H1 expression is induced along with Tax in JPX9 cells. Chromatin immunoprecipitation (ChIP) analysis shows localization of SUV39H1 on the LTR after Tax induction, but not in the absence of Tax induction, in JPX9 transformants retaining HTLV-1-Luc plasmid. Immunoblotting shows higher levels of SUV39H1 expression in HTLV-1 transformed and latently infected cell lines. Conclusion Our study revealed for the first time the interaction between Tax and SUV39H1 and apparent tethering of SUV39H1 by Tax to the HTLV-1 LTR. It is speculated that Tax-mediated tethering of SUV39H1 to the LTR and induction of the repressive histone modification on the chromatin through H3 K9 methylation may be the basis

Developpement d'un catalyseur nickel-alumine efficace pour le reformage de diesel a la vapeur d'eau et etude du systeme reactionnel

NASA Astrophysics Data System (ADS)

Fauteux-Lefebvre, Clemence

Le developpement de sources d'energie alternatives fiables et efficaces est aujourd'hui une necessite. L' interet dans le reformage d'hydrocarbures liquides est ainsi croissant puisqu'il s'agit d'une voie pour l'alimentation des piles a combustible. Les piles a combustible ont une efficacite pour la conversion d'energie en electricite plus grande que celle des moteurs a combustion et font ainsi partie de la recherche de solution en efficacite energetique. Ces piles consomment de l'hydrogene comme combustible pour produire de l'electricite, d'ou l'interet pour le reformage. En effet, cette reaction permet de produire de l'hydrogene et du monoxyde de carbone (un autre combustible des piles a combustible a electrolyte solide) a partir d'hydrocarbure liquide, notamment le diesel. Les piles pourraient donc etre integrees avec une unite de reformage leur fournissant directement le combustible necessaire a partir de diesel. Dans ce projet de recherche, un nouveau catalyseur de nickel sous forme de spinelle nickel-alumine (spinelle NiAl2O4 sur support d'alumine et de zircone stabilisee avec yttria) a ete developpe et teste en laboratoire pour du reformage de propane, d'hydrocarbures liquides et de diesel, a la vapeur d'eau. Par ailleurs, une methode d'ajout des reactifs novatrice a ete utilisee afin de diminuer la pyrolyse precedant le reformage, en utilisant une emulsion. Les resultats de reformage d'hydrocarbures purs ont montre des concentrations tres pres de l'equilibre thermodynamique et une activite constante sans desactivation du catalyseur ni formation de carbone, et ce avec des ratios H2O/C de moins de 2.5 et des temperatures d'operation variant entre 630 °C et 750 °C. Lors de tests effectues en utilisant du diesel fossile, a 705°C, avec un debit volumique des reactifs de plus de 50 000 cm3gcat-1h-1 et un ratio H2O/C de moins de 2.5, l'activite a ete maintenue pendant plus de 15 heures, malgre une operation en cycles. L'analyse du catalyseur apres cette

Genre Analysis of Tax Computation Letters: How and Why Tax Accountants Write the Way They Do

ERIC Educational Resources Information Center

Flowerdew, John; Wan, Alina

2006-01-01

This study is a genre analysis which explores the specific discourse community of tax accountants. Tax computation letters from one international accounting firm in Hong Kong were analyzed and compared. To probe deeper into the tax accounting discourse community, a group of tax accountants from the same firm was observed and questioned. The texts…

27 CFR 19.26 - Tax on wine.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax on wine. 19.26 Section... THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.26 Tax on wine. (a) Imposition of tax. A tax is imposed by 26 U.S.C. 5041 or 7652 on wine (including imitation, substandard, or...

Was there significant tax evasion after the 1999 50 cent per pack cigarette tax increase in California?

PubMed Central

Emery, S; White, M; Gilpin, E; Pierce, J

2002-01-01

Objectives: Several states, including California, have implemented large cigarette excise tax increases, which may encourage smokers to purchase their cigarettes in other lower taxed states, or from other lower or non-taxed sources. Such tax evasion thwarts tobacco control objectives and may cost the state substantial tax revenues. Thus, this study investigates the extent of tax evasion in the 6–12 months after the implementation of California's $0.50/pack excise tax increase. Design and setting: Retrospective data analysis from the 1999 California Tobacco Surveys (CTS), a random digit dialled telephone survey of California households. Main outcome measures: Sources of cigarettes, average daily cigarette consumption, and reported price paid. Results: Very few (5.1 (0.7)% (±95% confidence limits)) of California smokers avoided the excise tax by usually purchasing cigarettes from non- or lower taxed sources, such as out-of-state outlets, military commissaries, or the internet. The vast majority of smokers purchased their cigarettes from the most convenient and expensive sources: convenience stores/gas (petrol) stations (45.0 (1.9)%), liquor/drug stores (16.4 (1.6)%), and supermarkets (8.8 (1.2)%). Conclusions: Despite the potential savings, tax evasion by individual smokers does not appear to pose a serious threat to California's excise tax revenues or its tobacco control objectives. PMID:12035006

Economic implications of reducing carbon emissions from energy use and industrial processes in Brazil.

PubMed

Chen, Y-H Henry; Timilsina, Govinda R; Landis, Florian

2013-11-30

This study assesses the economy-wide impacts of cutting CO2 emissions on the Brazilian economy. It finds that in 2040, the business-as-usual CO2 emissions from energy use and industrial processes would be almost three times as high as those in 2010 and would account for more than half of total national CO2 emissions. The current policy aims to reduce deforestation by 70 percent by 2017 and lower emissions intensity of the overall economy by 36-39 percent by 2020. If the policy were implemented as planned and continued to 2040, there would be no need to cut CO2 emissions from energy use and industrial processes until 2035, as emissions reduction through controlling deforestation would be enough to meet the voluntary carbon mitigation target of Brazil. The study also finds that using the carbon tax revenue to subsidize wind power can effectively increase the country's wind power output if that is the policy priority. Further, it finds evidence supporting the double dividend hypothesis, i.e., using revenue from a hypothetical carbon tax to finance a cut in labor income tax can significantly lower the GDP impacts of the carbon tax. Copyright © 2013 Elsevier Ltd. All rights reserved.

Increasing excise taxes in the presence of an illegal cigarette market: the 2011 Brazil tobacco tax reform.

PubMed

Iglesias, Roberto Magno

2016-10-01

The Brazilian cigarette excise tax reform of 2011 increased tax rates significantly in the presence of a high proportion of illegal and cheap cigarettes contributing to total consumption. Prior to 2011, tobacco tax policy in Brazil had reduced excise tax share on consumer prices, for fear of smuggling. This report examines two hypotheses explaining why tax authorities changed direction. The first is related to lack of concern regarding smuggling in tobacco industry pricing behavior before 2011 (rather than reducing prices following tax reduction, legal companies increased net of tax prices above inflation and key costs). The second hypothesis regards inconsistent industry assessments of the size of the illicit market, which ultimately undermined the credibility of the industry with tax authorities. The author concludes that the 2011 reform was designed to revert the weakness of previous policies, and did indeed succeed. The post-2011 experience in Brazil indicates that increased cigarette excise taxes can increase government revenues and reduce smoking prevalence and consumption despite widespread smuggling of tobacco products.

76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-26

... particular, disregarded entities that pay or pay over certain federal excise taxes or that are required to be... assessed against Z and, in the event that Z fails to pay the liability after notice and demand, a general...)(C) Example (i) and (ii) of this section. If LLCB does not pay the tax on its sale of coal under...

Tax Tips for Forest Landowners for the 2000 Tax Year

Treesearch

Larry M. Bishop

2000-01-01

Here is some information to keep in mind when you prepare your 2000 Federal income tax return for the 2000 tax year. This discussion is necessarily brief, and you should consult other sources for a more comprehensive treatment of the issues. This information is current as of December 1, 2000 and supersedes Management Bulletin R8-MB 86.

76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction AGENCY: Internal... foreign tax credit results. FOR FURTHER INFORMATION CONTACT: Jeffrey Cowan, (202) 622-3850 (not a toll... profits tax paid or accrued. * * * * * (e) * * * (5) * * * (iv) * * * (B) * * * (1) * * * (iii) [The text...

Measurement of 100- and 290-MeV/A Carbon Incident Neutron Production Cross Sections for Carbon, Nitrogen and Oxygen

NASA Astrophysics Data System (ADS)

Shigyo, N.; Uozumi, U.; Uehara, H.; Nishizawa, T.; Mizuno, T.; Takamiya, M.; Hashiguchi, T.; Satoh, D.; Sanami, T.; Koba, Y.; Takada, M.; Matsufuji, N.

2014-05-01

Neutron double-differential cross sections from carbon ion incident on carbon, nitrogen and oxygen targets have been measured for neutron energies down to 0.6 MeV in wide directions from 15∘ to 90∘ with 100- and 290-MeV/A incident energies at the Heavy Ion Medical Accelerator in Chiba (HIMAC), National Institute of Radiological Sciences. Two sizes of NE213 scintillators were used as neutron detectors in order to enable neutron energy from below one to several hundred MeV. The neutron energy was measured by the time-of-flight technique between the beam pickup detector and an NE213 scintillator. By using the experimental data, the validity of the calculation results by the PHITS code was examined.

19 CFR 351.509 - Direct taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or... direct tax (e.g., an income tax), or a reduction in the base used to calculate a direct tax, a benefit...

Analysis of carbon emission regulations in supply chains with volatile demand.

DOT National Transportation Integrated Search

2014-07-01

This study analyzes an inventory control problem of a company in stochastic demand environment under carbon emissions : regulations. In particular, a continuous review inventory model with multiple suppliers is investigated under carbon taxing and ca...

Gasoline tax as a corrective tax: Estimates for the United States, 1970-1991

DOE Office of Scientific and Technical Information (OSTI.GOV)

Haughton, J.; Sarkar, S.

1996-12-01

The debate over the appropriate level of gasoline taxes in the United States (US) surfaces every few years. For every gallon of gasoline tax collected 14.1 cents was for the federal government and 17.6 cents on average for state governments, far less than $2.30 per gallon collected in Western Europe. The author offers estimates of benefits gained by taxing at various levels. 42 refs., 4 tabs.

14 CFR 1260.64 - Taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 14 Aeronautics and Space 5 2011-01-01 2010-01-01 true Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign organizations...

14 CFR 1260.64 - Taxes.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign organizations...

26 CFR 1.1502-5 - Estimated tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... The consolidated payments of estimated tax shall be deposited with the authorized financial...) INCOME TAXES Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1) Consolidated estimated tax. If a group files a consolidated return for two consecutive taxable years, it must make...

27 CFR 41.112 - Tax return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The internal...

27 CFR 70.412 - Excise taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid by...

27 CFR 26.266 - Tax payment.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors (except...

48 CFR 31.205-41 - Taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... operations, or reorganizations (see 31.205-20 and 31.205-27). (3) Taxes from which exemptions are available... exemption from a tax is attributable to Government contract activity, taxes charged to such work in excess... Government. The term exemption means freedom from taxation in whole or in part and includes a tax abatement...

27 CFR 26.266 - Tax payment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors (except...

26 CFR 1.1502-5 - Estimated tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1...

26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

Code of Federal Regulations, 2010 CFR

2010-04-01

... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

Code of Federal Regulations, 2013 CFR

2013-04-01

... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

Code of Federal Regulations, 2011 CFR

2011-04-01

... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

Code of Federal Regulations, 2014 CFR

2014-04-01

... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

Code of Federal Regulations, 2012 CFR

2012-04-01

... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

Study of the 20,22Ne+20,22Ne and 10,12,13,14,15C+12C Fusion Reactions with MUSIC

NASA Astrophysics Data System (ADS)

Avila, M. L.; Rehm, K. E.; Almaraz-Calderon, S.; Carnelli, P. F. F.; DiGiovine, B.; Esbensen, H.; Hoffman, C. R.; Jiang, C. L.; Kay, B. P.; Lai, J.; Nusair, O.; Pardo, R. C.; Santiago-Gonzalez, D.; Talwar, R.; Ugalde, C.

2016-05-01

A highly efficient MUlti-Sampling Ionization Chamber (MUSIC) detector has been developed for measurements of fusion reactions. A study of fusion cross sections in the 10,12,13,14,15C+12C and 20,22Ne+20,22Ne systems has been performed at ATLAS. Experimental results and comparison with theoretical predictions are presented. Furthermore, results of direct measurements of the 17O(α, n)20Ne, 23Ne(α, p)26Mg and 23Ne(α, n)26Al reactions will be discussed.

27 CFR 19.669 - Distilled spirits taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Distilled spirits taxes. 19.669 Section 19.669 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes § 19.669 Distilled spirits taxes. (a) Proprietors may withdraw distilled spirits free of tax from...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 19.905 - Taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Taxes. 19.905 Section 19.905 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits For Fuel Use § 19.905 Taxes. Distilled spirits...

7 CFR 1925.4 - Servicing delinquent taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 12 2011-01-01 2011-01-01 false Servicing delinquent taxes. 1925.4 Section 1925.4... REGULATIONS TAXES Real Estate Tax Servicing § 1925.4 Servicing delinquent taxes. (a) The County Supervisor will contact each borrower with a delinquent tax and make every practical effort to have him pay the...

26 CFR 53.4944-2 - Additional taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Additional taxes. 53.4944-2 Section 53.4944-2... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-2 Additional taxes. (a) On the private foundation. Section 4944(b)(1) of the Code...

Introducing the Microcomputer into Undergraduate Tax Courses.

ERIC Educational Resources Information Center

Dillaway, Manson P.; Savage, Allan H.

Although accountants have used computers for tax planning and tax return preparation for many years, tax education has been slow to reflect the increasing role of computers in tax accounting. The following are only some of the tasks that a business education department offering undergraduate tax courses for accounting majors should perform when…

27 CFR 40.167 - Prepayment tax return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Prepayment tax return. 40.167 Section 40.167 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes on Tobacco Products § 40.167 Prepayment tax return. (a) To prepay the tax on tobacco products a...

26 CFR 53.4944-2 - Additional taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Additional taxes. 53.4944-2 Section 53.4944-2... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-2 Additional taxes. (a) On the private foundation. Section 4944(b)(1) of the Code...

26 CFR 31.6302(c)-3 - Use of Government depositaries in connection with tax under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... with tax under the Federal Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue...) § 31.6302(c)-3 Use of Government depositaries in connection with tax under the Federal Unemployment Tax... transfer. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

Limited Carbonate Dissolution by Boring Microflora at Two Volcanically Acidified Temperate Sites: Ischia (Italy, Mediterranean Sea) and Faial (Azores, NE Atlantic Ocean)

NASA Astrophysics Data System (ADS)

Tribollet, A.; Grange, J. S.; Parra, H.; Rodolfo-Metalpa, R.; Carreiro-Silva, M.

2018-01-01

In situ effects of ocean acidification on carbonate dissolution by microboring flora, also called biogenic dissolution, have only been studied once in tropical environments. Naturally acidified seawaters due to CO2 vents offer a perfect setting to study these effects in temperate systems. Three sites were selected at Ischia (Italy, Mediterranean Sea) with one experiencing ambient pH and the two others a mean pHT of 7.2 and 7.5. At Faial (Azores, NE Atlantic), one site with ambient pH and one acidified site with a mean pHT of 7.4 were selected. Experiments were carried out during 1.5 months and 6 months in Azores and Ischia, respectively, to determine the effects of OA on microboring communities in various carbonate substrates. Low pH influenced negatively boring microflora development by limiting their depth of penetration and abundance in substrates. Biogenic dissolution was thus reduced by a factor 3 to 7 depending on sites and substrate types. At sites with ambient pH in Faial, biogenic dissolution contributed up to 23% to the total weight loss, while it contributed less than 1% to the total weight loss of substrates at the acidified sites. Most of the dissolution at these sites was due to chemical dissolution (often Ω ≤ 1). Such conditions maintained microboring communities at a pioneer stage with a limited depth of penetration in substrates. Our results, together with previous findings that showed an increase of biogenic dissolution at pH > 7.7, suggest that there is a pH tipping point below which microborer development and thus carbonate biogenic dissolution is strongly limited.

Could targeted food taxes improve health?

PubMed Central

Mytton, Oliver; Gray, Alastair; Rayner, Mike; Rutter, Harry

2007-01-01

Objective To examine the effects on nutrition, health and expenditure of extending value added tax (VAT) to a wider range of foods in the UK. Method A model based on consumption data and elasticity values was constructed to predict the effects of extending VAT to certain categories of food. The resulting changes in demand, expenditure, nutrition and health were estimated. Three different tax regimens were examined: (1) taxing the principal sources of dietary saturated fat; (2) taxing foods defined as unhealthy by the SSCg3d nutrient scoring system; and (3) taxing foods in order to obtain the best health outcome. Data Consumption patterns and elasticity data were taken from the National Food Survey of Great Britain. The health effects of changing salt and fat intake were from previous meta‐analyses. Results (1) Taxing only the principal sources of dietary saturated fat is unlikely to reduce the incidence of cardiovascular disease because the reduction in saturated fat is offset by a rise in salt consumption. (2) Taxing unhealthy foods, defined by SSCg3d score, might avert around 2300 deaths per annum, primarily by reducing salt intake. (3) Taxing a wider range of foods could avert up to 3200 cardiovascular deaths in the UK per annum (a 1.7% reduction). Conclusions Taxing foodstuffs can have unpredictable health effects if cross‐elasticities of demand are ignored. A carefully targeted fat tax could produce modest but meaningful changes in food consumption and a reduction in cardiovascular disease. PMID:17630367

Could targeted food taxes improve health?

PubMed

Mytton, Oliver; Gray, Alastair; Rayner, Mike; Rutter, Harry

2007-08-01

To examine the effects on nutrition, health and expenditure of extending value added tax (VAT) to a wider range of foods in the UK. A model based on consumption data and elasticity values was constructed to predict the effects of extending VAT to certain categories of food. The resulting changes in demand, expenditure, nutrition and health were estimated. Three different tax regimens were examined: (1) taxing the principal sources of dietary saturated fat; (2) taxing foods defined as unhealthy by the SSCg3d nutrient scoring system; and (3) taxing foods in order to obtain the best health outcome. Consumption patterns and elasticity data were taken from the National Food Survey of Great Britain. The health effects of changing salt and fat intake were from previous meta-analyses. (1) Taxing only the principal sources of dietary saturated fat is unlikely to reduce the incidence of cardiovascular disease because the reduction in saturated fat is offset by a rise in salt consumption. (2) Taxing unhealthy foods, defined by SSCg3d score, might avert around 2,300 deaths per annum, primarily by reducing salt intake. (3) Taxing a wider range of foods could avert up to 3,200 cardiovascular deaths in the UK per annum (a 1.7% reduction). Taxing foodstuffs can have unpredictable health effects if cross-elasticities of demand are ignored. A carefully targeted fat tax could produce modest but meaningful changes in food consumption and a reduction in cardiovascular disease.

Taxes; Business Education: 6463.02.

ERIC Educational Resources Information Center

Luksa, Cecelia

This course explores questions of why we have taxes and how they benefit people. Various other taxes (local, State and Federal, property, income, excise, and inheritance taxes) are dealt with. There is no specific prerequisite for this course, but it is recommended that students enroll in other consumer economics and business mathematics courses…

Dynamic energy models and carbon mitigation policies

NASA Astrophysics Data System (ADS)

Tilley, Luke A.

In this dissertation I examine a specific class of energy models and their implications for carbon mitigation policies. The class of models includes a production function capable of reproducing the empirically observed phenomenon of short run rigidity of energy use in response to energy price changes and long run exibility of energy use in response to energy price changes. I use a theoretical model, parameterized using empirical data, to simulate economic performance under several tax regimes where taxes are levied on capital income, investment, and energy. I also investigate transitions from one tax regime to another. I find that energy taxes intended to reduce energy use can successfully achieve those goals with minimal or even positive impacts on macroeconomic performance. But the transition paths to new steady states are lengthy, making political commitment to such policies very challenging.

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... OF THE TREASURY ALCOHOL BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... OF THE TREASURY ALCOHOL BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

Tax Cut Legislation: What's Fair? Lesson Plan.

ERIC Educational Resources Information Center

Foundation for Teaching Economics, Davis, CA.

Front and center in 2001 domestic policy debates is President George W. Bush's proposed tax relief plan. The U.S. federal tax is a progressive tax code, predicated on the assumption that "people who are most able to pay should pay the most." A progressive tax system makes an individual's tax bill increase faster than his/her income. The…

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

Taxing food: implications for public health nutrition.

PubMed

Caraher, Martin; Cowburn, Gill

2005-12-01

To set out a policy analysis of food taxes as a way of influencing food consumption and behaviour. The study draws on examples of food taxes from the developed world imposed at national and local levels. Studies were identified from a systemised search in six databases with criteria designed to identity articles of policy relevance. The dominant approach identified from the literature was the imposition of food taxes on food to raise general revenue, such as Value Added Tax in the European Union. Food taxes can be applied in various ways, ranging from attempts to directly influence behaviour to those which collect taxes for identified campaigns on healthy eating through to those applied within closed settings such as schools. There is a case for combining taxes of unhealthy foods with subsidies of healthy foods. The evidence from the literature concerning the use and impact of food taxes on food behaviour is not clear and those cases identified are mainly retrospective descriptions of the process. Many food taxes have been withdrawn after short periods of time due to industry lobbying. CONCLUSIONS FOR POLICY: Small taxes with the clear purpose of promoting the health of key groups, e.g. children, are more likely to receive public support. The focus of many tax initiatives is unclear; although they are generally aimed at consumers, another focus could be food manufacturers, using taxes and subsidies to encourage the production of healthier foods, which could have an effect at a population level. Further consideration needs to be given to this aspect of food taxes. Taxing food (and subsidies) can influence food behaviour within closed systems such as schools and the workplace.

How to Set up an Effective Food Tax? Comment on "Food Taxes: A New Holy Grail?".

PubMed

Bonnet, Céline

2013-09-01

Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products.

Public support for a sugar-sweetened beverage tax and pro-tax messages in a Mid-Atlantic US state

PubMed Central

Donaldson, Elisabeth A; Cohen, Joanna E; Rutkow, Lainie; Villanti, Andrea C; Kanarek, Norma F; Barry, Colleen L

2015-01-01

Objective To examine the characteristics of supporters and opponents of a sugar-sweetened beverage (SSB) tax and to identify pro-tax messages that resonate with the public. Design A survey was administered by telephone in February 2013 to assess public opinion about a penny-per-ounce tax on SSB. Support was also examined for SSB consumption reduction and pro-tax messages. Individual characteristics including sociodemographics, political affiliation, SSB consumption behaviours and beliefs were explored as predictors of support using logistic regression. Setting A representative sample of voters was recruited from a Mid-Atlantic US state. Subjects The sample included 1000 registered voters. Results Findings indicate considerable support (50 %) for an SSB tax. Support was stronger among Democrats, those who believe SSB are a major cause of childhood obesity and those who believe childhood obesity warrants a societal intervention. Belief that a tax would be effective in lowering obesity rates was associated with support for the tax and pro-tax messages. Respondents reporting that a health-care provider had recommended they lose weight were less convinced by pro-tax messages. Women, Independents and those concerned about childhood obesity were more convinced by the SSB reduction messages. Overall, the most popular messages focused on the importance of reducing consumption among children without mentioning the tax. Conclusions Understanding who supports and opposes SSB tax measures can assist advocates in developing strategies to maximize support for this type of intervention. Messages that focus on the effect of consumption on children may be useful in framing the discussion around SSB tax proposals. PMID:25430945

Public support for a sugar-sweetened beverage tax and pro-tax messages in a Mid-Atlantic US state.

PubMed

Donaldson, Elisabeth A; Cohen, Joanna E; Rutkow, Lainie; Villanti, Andrea C; Kanarek, Norma F; Barry, Colleen L

2015-08-01

To examine the characteristics of supporters and opponents of a sugar-sweetened beverage (SSB) tax and to identify pro-tax messages that resonate with the public. A survey was administered by telephone in February 2013 to assess public opinion about a penny-per-ounce tax on SSB. Support was also examined for SSB consumption reduction and pro-tax messages. Individual characteristics including sociodemographics, political affiliation, SSB consumption behaviours and beliefs were explored as predictors of support using logistic regression. A representative sample of voters was recruited from a Mid-Atlantic US state. The sample included 1000 registered voters. Findings indicate considerable support (50 %) for an SSB tax. Support was stronger among Democrats, those who believe SSB are a major cause of childhood obesity and those who believe childhood obesity warrants a societal intervention. Belief that a tax would be effective in lowering obesity rates was associated with support for the tax and pro-tax messages. Respondents reporting that a health-care provider had recommended they lose weight were less convinced by pro-tax messages. Women, Independents and those concerned about childhood obesity were more convinced by the SSB reduction messages. Overall, the most popular messages focused on the importance of reducing consumption among children without mentioning the tax. Understanding who supports and opposes SSB tax measures can assist advocates in developing strategies to maximize support for this type of intervention. Messages that focus on the effect of consumption on children may be useful in framing the discussion around SSB tax proposals.

Tax Law System

ERIC Educational Resources Information Center

Tsindeliani, Imeda A.

2016-01-01

The article deals with consideration of the actual theoretic problems of the subject and system of tax law in Russia. The theoretical approaches to determination of the nature of separate institutes of tax law are represented. The existence of pandect system intax law building as financial law sub-branch of Russia is substantiated. The goal of the…

Income Tax Tips

ERIC Educational Resources Information Center

Brown, Darryl Lee

2006-01-01

Every year at this time millions of Americans scramble to file or extend their income tax returns. This article explores some of the Internal Revenue Code (IRC) sections that might affect (or relate to) the taxation of parents of disabled or special healthcare needs children. Many of these tax provisions also apply to parents with adult children…

Using search query surveillance to monitor tax avoidance and smoking cessation following the United States' 2009 "SCHIP" cigarette tax increase.

PubMed

Ayers, John W; Ribisl, Kurt; Brownstein, John S

2011-03-16

Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US) 2009 State Children's Health Insurance Program (SCHIP) federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state) were compared to an untaxed geography (Canada) for two years around each tax increase. Search data were normalized to a relative search volume (RSV) scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; p<.001) immediate increase in cessation searches; however, searches quickly abated and approximated differences from pre-tax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; p<.001) and 5.3% (95%CI, 3.6 to 7.1; p<.001) during and in the months after the tax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological, informational or

INTERIOR VIEW, LOOKING WEST, WITH CRANE OPERATOR, TED SEALS, POURING ...

Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

INTERIOR VIEW, LOOKING WEST, WITH CRANE OPERATOR, TED SEALS, POURING MOLTEN METAL INTO A 1,300 TON ELECTRIC HOLDING FURNACE OR MIXER. AN ELECTRONIC SCALE RECORDED THAT 50.5 TONS OF METAL WERE POURED INTO THE FURNACE DURING THIS POUR. - American Cast Iron Pipe Company, Mixer Building, 1501 Thirty-first Avenue North, Birmingham, Jefferson County, AL

Constructing a Model of Lottery Tax Incidence Measurement: Revisiting the Illinois Lottery Tax for Education

ERIC Educational Resources Information Center

Daberkow, Kevin S.; Lin, Wei

2012-01-01

Nearly half a century of lottery scholarship has measured lottery tax incidence predominantly through either the Suits Index or regression analysis. The present study builds on historic lottery tax burden measurement to present a comprehensive set of tools to determine the tax incidence of individual games in addition to determining which lottery…

Experimental and simulation-based investigation of He, Ne and Ar irradiation of polymers for ion microscopy

PubMed Central

Rzeznik, Lukasz; Fleming, Yves; Wirtz, Tom

2016-01-01

Summary Secondary ion mass spectrometry (SIMS) on the helium ion microscope (HIM) promises higher lateral resolution than on classical SIMS instruments. However, full advantage of this new technique can only be obtained when the interaction of He+ or Ne+ primary ions with the sample is fully controlled. In this work we investigate how He+ and Ne+ bombardment influences roughness formation and preferential sputtering for polymer samples and how they compare to Ar+ primary ions used in classical SIMS by combining experimental techniques with Molecular Dynamics (MD) simulations and SD_TRIM_SP modelling. The results show that diffusion coefficients for He, Ne and Ar in polymers are sufficiently high to prevent any accumulation of rare gas atoms in the polymers which could lead to some swelling and bubble formation. Roughness formation was also not observed. Preferential sputtering is more of a problem, with enrichment of carbon up to surface concentrations above 80%. In general, the preferential sputtering is largely depending on the primary ion species and the impact energies. For He+ bombardment, it is more of an issue for low keV impact energies and for the heavier primary ion species the preferential sputtering is sample dependent. For He+ steady state conditions are reached for fluences much higher than 1018 ions/cm2. For Ne+ and Ar+, the transient regime extends up to fluences of 1017–1018 ions/cm2. Hence, preferential sputtering needs to be taken into account when interpreting images recorded under He+ or Ne+ bombardment on the HIM. PMID:27547629

The Estate Tax Enigma.

ERIC Educational Resources Information Center

Harrison, Ellen K.

2001-01-01

Discusses the implications for planned giving of the new Economic Growth and Tax Relief Reconciliation Act of 2001. Describes changes in income, estate, generation-skipping, and gift tax regulations and their consequences for estate planning. (EV)

Dynamics of gas phase Ne{sup *} + NH{sub 3} and Ne{sup *} + ND{sub 3} Penning ionisation at low temperatures

DOE Office of Scientific and Technical Information (OSTI.GOV)

Jankunas, Justin; Bertsche, Benjamin; Osterwalder, Andreas, E-mail: andreas.osterwalder@epfl.ch

2014-06-28

Two isotopic chemical reactions, Ne{sup *} + NH{sub 3}, and Ne{sup *} + ND{sub 3}, have been studied at low collision energies by means of a merged beams technique. Partial cross sections have been recorded for the two reactive channels, namely, Ne{sup *} + NH{sub 3} → Ne + NH{sub 3}{sup +} + e{sup −}, and Ne{sup *} + NH{sub 3} → Ne + NH{sub 2}{sup +}+ H + e{sup −}, by detecting the NH{sub 3}{sup +} and NH{sub 2}{sup +} product ions, respectively. The cross sections for both reactions were found to increase with decreasing collision energy, E{sub coll},more » in the range 8 μeV < E{sub coll} < 20 meV. The measured rate constant exhibits a curvature in a log(k)-log(E{sub coll}) plot from which it is concluded that the Langevin capture model does not properly describe the Ne{sup *} + NH{sub 3} reaction in the entire range of collision energies covered here. Calculations based on multichannel quantum defect theory were performed to reproduce and interpret the experimental results. Good agreement was obtained by including long range van der Waals interactions combined with a 6-12 Lennard-Jones potential. The branching ratio between the two reactive channels, Γ=([NH{sub 2}{sup +}])/([NH{sub 2}{sup +}]+[NH{sub 3}{sup +}]) , is relatively constant, Γ ≈ 0.3, in the entire collision energy range studied here. Possible reasons for this observation are discussed and rationalized in terms of relative time scales of the reactant approach and the molecular rotation. Isotopic differences between the Ne{sup *} + NH{sub 3} and Ne{sup *} + ND{sub 3} reactions are small, as suggested by nearly equal branching ratios and cross sections for the two reactions.« less

Tax Reform Implications for Rural Communities and Farmers.

ERIC Educational Resources Information Center

Durst, Ron L.; Reeder, Richard J.

1987-01-01

Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and…

Tax-1 and Tax-2 similarities and differences: focus on post-translational modifications and NF-κB activation

PubMed Central

Shirinian, Margret; Kfoury, Youmna; Dassouki, Zeina; El-Hajj, Hiba; Bazarbachi, Ali

2013-01-01

Although human T cell leukemia virus type 1 and 2 (HTLV-1 and HTLV-2) share similar genetic organization, they have major differences in their pathogenesis and disease manifestation. HTLV-1 is capable of transforming T lymphocytes in infected patients resulting in adult T cell leukemia/lymphoma whereas HTLV-2 is not clearly associated with lymphoproliferative diseases. Numerous studies have provided accumulating evidence on the involvement of the viral transactivators Tax-1 versus Tax-2 in T cell transformation. Tax-1 is a potent transcriptional activator of both viral and cellular genes. Tax-1 post-translational modifications and specifically ubiquitylation and SUMOylation have been implicated in nuclear factor-kappaB (NF-κB) activation and may contribute to its transformation capacity. Although Tax-2 has similar protein structure compared to Tax-1, the two proteins display differences both in their protein–protein interaction and activation of signal transduction pathways. Recent studies on Tax-2 have suggested ubiquitylation and SUMOylation independent mechanisms of NF-κB activation. In this present review, structural and functional differences between Tax-1 and Tax-2 will be summarized. Specifically, we will address their subcellular localization, nuclear trafficking and their effect on cellular regulatory proteins. A special attention will be given to Tax-1/Tax-2 post-translational modification such as ubiquitylation, SUMOylation, phosphorylation, acetylation, NF-κB activation, and protein–protein interactions involved in oncogenecity both in vivo and in vitro. PMID:23966989

Taxes and Bribes in Uganda.

PubMed

Jagger, Pamela; Shively, Gerald

Using data from 433 firms operating along Uganda's charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market.

Taxes and Bribes in Uganda

PubMed Central

Jagger, Pamela; Shively, Gerald

2016-01-01

Using data from 433 firms operating along Uganda’s charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market. PMID:27274568

Thermonuclear Explosions from Hybrid C/O/Ne White Dwarf Progenitors Ignited Centrally After Interior Mixing

NASA Astrophysics Data System (ADS)

Augustine, Carlyn

2018-01-01

Type Ia Supernovae are thermonuclear explosions of white dwarf (WD) stars. Past studies predict the existence of "hybrid" white dwarfs, made of a C/O/Ne core with a O/Ne shell, and that these are viable progenitors for supernovae. More recent work found that the C/O core is mixed with the surrounding O/Ne while the WD cools. Inspired by this scenario, we performed simulations of thermonuclear supernovae in the single degenerate paradigm from these hybrid progenitors. Our investigation began by constructing a hybrid white dwarf model with the one-dimensional stellar evolution code MESA. The model was allowed to go through unstable interior mixing ignite carbon burning centrally. The MESA model was then mapped to a two-dimensional initial condition and an explosion simulated from that with FLASH. For comparison, a similar simulation of an explosion was performed from a traditional C/O progenitor WD. Comparing the yields produced by explosion simulations allows us to determine which model produces more 56Ni, and therefore brighter events, and how explosions from these models differ from explosions from previous models without the mixing during the WD cooling.

Do Individuals Perceive Income Tax Rates Correctly?

PubMed Central

Gideon, Michael

2017-01-01

This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates. First, when asked about the marginal tax rates (MTRs) for households in the top tax bracket, respondents underestimate the top MTR on wages and salary income, overestimate the MTR on dividend income, and therefore significantly underestimate the currently tax-advantaged status of dividend income. Second, when analyzing the relationship between respondents' self-reported average tax rates (ATRs) and MTRs, many people do not understand the progressive nature of the federal income tax system. Third, when comparing self-reported tax rates with those computed from self-reported income, respondents systematically overestimate their ATR while reported MTR are accurate at the mean, the responses are consistent with underestimation of tax schedule progressivity. PMID:29238156

Do Individuals Perceive Income Tax Rates Correctly?

PubMed

Gideon, Michael

2017-01-01

This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates. First, when asked about the marginal tax rates (MTRs) for households in the top tax bracket, respondents underestimate the top MTR on wages and salary income, overestimate the MTR on dividend income, and therefore significantly underestimate the currently tax-advantaged status of dividend income. Second, when analyzing the relationship between respondents' self-reported average tax rates (ATRs) and MTRs, many people do not understand the progressive nature of the federal income tax system. Third, when comparing self-reported tax rates with those computed from self-reported income, respondents systematically overestimate their ATR while reported MTR are accurate at the mean, the responses are consistent with underestimation of tax schedule progressivity.

State and Local Tax Performance, 1981 (Basic Tabulations).

ERIC Educational Resources Information Center

Quindry, Kenneth E.; Schoening, Niles C.

Fiscal year 1981 state and local tax performance data are presented, which indicate comparative utilization of taxable resources. Estimates are provided of tax ability for 15 major taxes and total taxes, and tax ability to tax collections for the 50 states and their subdivisions is compared. Tables include the following: population, personal…

The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns

ERIC Educational Resources Information Center

Heim, Bradley T.

2009-01-01

This paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall,…

26 CFR 1.1491-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1491-1 Imposition of tax. Section 1491 imposes an... partnership. The tax is in an amount equal to 271/2 percent of the excess of (a) the value of the stock or...

Montana fuel tax refunds : draft final report.

DOT National Transportation Integrated Search

2011-11-01

"The primary source of funding for transportation infrastructure is the taxes that are imposed on motor fuels. One aspect of fuel tax collections is the process that requires consumers to apply for refunds of taxes paid on fuels used for tax-exempt p...

48 CFR 2929.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Resolving tax problems. 2929.101 Section 2929.101 Federal Acquisition Regulations System DEPARTMENT OF LABOR GENERAL CONTRACTING REQUIREMENTS TAXES General 2929.101 Resolving tax problems. Contract tax problems or questions...

26 CFR 1.904(b)-2 - Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) to alternative minimum tax foreign tax credit. 1.904(b)-2 Section 1.904(b)-2 Internal Revenue... alternative minimum tax foreign tax credit. (a) Application of section 904(b)(2)(B) adjustments. Section 904(b)(2)(B) shall apply for purposes of determining the alternative minimum tax foreign tax credit under...

Mobilizing Public Opinion for the Tobacco Industry: The Consumer Tax Alliance and Excise Taxes

PubMed Central

Campbell, Richard; Balbach, Edith D.

2009-01-01

Background Tobacco industry funding was instrumental in creating and financing the Consumer Tax Alliance in 1989 as an ostensibly organization that relied upon extensive media outreach to build opposition to excise taxes as a regressive form of taxation. By obscuring its own role in this effort, the tobacco industry undermined the public’s reasonable expectations for transparency in the policy making process. Aim To examine the formation and activities of the Consumer Tax Alliance as a “hybrid” form of interest group in order to provide tobacco control and public health advocates with a better understanding of unanticipated tobacco industry coalitions and facilitate appropriate counter measures. Methods Document searches through the Legacy Tobacco Documents Library and through Tobacco Documents Online and review of background literature. Results The Tobacco Institute actively sought liberal allies beginning in the mid-1980s in seeking to build public opposition to cigarette excise tax increases by promoting them as a regressive form of taxation. The creation of the Consumer Tax Alliance in 1989 was expressly intended to turn labor and middle class opinion against prospective excise tax increases in federal budget deficit negotiations, without divulging the tobacco industry’s role in its formation. Conclusion It is important to understand the dynamic by which trusted organizations can be induced to alter their agendas in response to funding sources. Advocates need to understand this form of interest group behavior so that they are better able to negotiate the policy arena by diagnosing and exposing this influence where it occurs and, by doing so, be better prepared to take appropriate counter measures. What this paper adds The tobacco industry’s political strategies for utilizing third party efforts to contest cigarette excise tax increases have not been extensively studied. While there has been some attention to industry sponsorship of third parties, the

The Tax Credit Debate

ERIC Educational Resources Information Center

McNamara, William

1978-01-01

The controversy between tuition tax credit and the Carter Administration's proposed tuition grants is examined. Opposition to the tax credit plan from various sources is discussed, as well as its advocates' contention that it would help middle-income college students. (LBH)

EU to review implications of tax

DOE Office of Scientific and Technical Information (OSTI.GOV)

Scott, A.

1997-05-21

The European Council of Ministers has postponed discussion of the European Commission`s proposed energy tax and has authorized a study to reevaluate the technical and legal implications and the costs and benefits of the tax. The reevaluation comes as a ray of hope to European chemical industry officials, who are concerned about the effects of the tax on the industry`s international competitiveness. The commission`s proposal would tax natural gas, electricity, and coal in the European Union (EU) for the first time. It would raise taxes throughout the EU to one level. In its current form the energy tax would devastatemore » the European industry`s competitiveness outside the region, says European Chemical Industry Council (Cefic) counsel Claude Culem. We`re willing to improve emissions to achieve environmental goals - we don`t need energy taxes, Culem tells CW. The whole project is dangerous, not necessarily in the short term, but certainly in the long term. European Parliament ministers are scheduled to debate the issue with the Dutch government, which holds the EU presidency, and hope to wrap up proceedings over the summer. The tax may only be adopted when ministers agree on it unanimously. If it is approved, it would be implemented in two stages, in 2000 and 2002.« less

MicroBooNE Detector Move

ScienceCinema

Flemming, Bonnie; Rameika, Gina

2018-05-18

On Monday, June 23, 2014 the MicroBooNE detector -- a 30-ton vessel that will be used to study ghostly particles called neutrinos -- was transported three miles across the Fermilab site and gently lowered into the laboratory's Liquid-Argon Test Facility. This video documents that move, some taken with time-lapse camerad, and shows the process of getting the MicroBooNE detector to its new home.

Atmospheric 21Ne abundance determined by the Helix-MC Plus mass spectrometer

NASA Astrophysics Data System (ADS)

Honda, M.; Zhang, X.; Phillips, D.; Hamilton, D.; Deerberg, M.; Schwieters, J. B.

2014-12-01

Analyses of noble gas isotopes by multi-collector, high resolution mass spectrometry have the potential to revolutionise applications in the cosmo-geo-sciences. The Helix-MC Plus noble gas mass spectrometer installed at the Australian National University (ANU) is equipped with unique high mass resolution collectors [mass resolution (MR): ~1,800 and mass resolving power (MRP): ~8,000], including fixed axial (Ax), adjustable high mass (H2) and adjustable low mass (L2) detectors. The high mass resolution of the L2, Ax and H2 collectors permits complete separation of 20Ne (measured on L2 detector) from doubly charged interfering 40Ar (required MR of 1,777), 1H19F (MR = 1450), 1H218O (MR = 894) and partial separation of the 21Ne peak (on Ax detector) from interfering 20Ne1H (MR = 3,271), and 22Ne (on H2 detector) from interfering doubly charged CO2 (MR = 6,231). Because of the high MRP of ~8,000, 21Ne can be measured, essentially without interference from 20Ne1H, by setting the magnet position on a 20Ne1H interference-free position. This capability provides an important opportunity to re-evaluate the 21Ne abundance in the atmosphere. Our analyses demonstrate that 20Ne1H contributes ~4% to atmospheric 21Ne measurements, with the corresponding production ratio of 20Ne1H to 20Ne being ~1E-4. We calculate a new atmospheric 21Ne/20Ne ratio of 0.00287 relative to an atmospheric 22Ne/20Ne ratio of 0.102; this new value is distinctly lower than the current IUPAC recommended 21Ne/20Ne value of 0.00298. There are several significant implications ensuing from the newly determined atmospheric 21Ne abundance. For example, in the area of Earth sciences the most critical issue relates to cosmogenic 21Ne surface exposure ages, which involve the calculation of 21Ne concentrations from excess 21Ne, relative to the atmospheric 21Ne/20Ne ratio. For young samples, where cosmogenic 21Ne contents are small and the 21Ne/20Ne ratio is close to the atmospheric value, the revised value could

Financing Higher Education: Federal Income-Tax Consequences.

ERIC Educational Resources Information Center

Kelly, Marci

1991-01-01

The current income tax law's effects on common elements of education financing are discussed, including scholarships, loans, employment, and related issues. In light of recent tax changes that increase the after-tax cost of education, information for maximizing remaining tax advantages is offered. (MSE)

48 CFR 1329.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Resolving tax problems. 1329.101 Section 1329.101 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL CONTRACTING REQUIREMENTS TAXES General 1329.101 Resolving tax problems. Legal questions relating to tax issues...

48 CFR 629.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Resolving tax problems... REQUIREMENTS TAXES General 629.101 Resolving tax problems. In certain instances, acquisitions by posts are exempt from various taxes in foreign countries. Contracting officers shall ascertain such exemptions and...

Can Soft Drink Taxes Reduce Population Weight?

PubMed

Fletcher, Jason M; Frisvold, David; Tefft, Nathan

2010-01-01

Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude.

Can Soft Drink Taxes Reduce Population Weight?

PubMed Central

Fletcher, Jason M.; Frisvold, David

2009-01-01

Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude. PMID:20657817

76 FR 22611 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-22

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9518] RIN 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media... who prepare and file individual income tax returns using magnetic media pursuant to section 6011(e)(3...

18Ne Excited States Two-Proton Decay

NASA Astrophysics Data System (ADS)

de Napoli, M.; Rapisarda, E.; Raciti, G.; Cardella, G.; Amorini, F.; Giacoppo, F.; Sfienti, C.

2008-04-01

Two-proton radioactivity studies have been performed on excited states of 18Ne produced by 20Ne fragmentation at the FRS of the Laboratori Nazionali del Sud and excited via Coulomb excitation on a 209Pb target. The 18Ne levels decay has been studied by complete kinematical reconstruction. In spite of the low statistic, the energy and angular correlations of the emitted proton pairs indicate the presence of 2He emission toghether with the democratic decay.

48 CFR 2429.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... DEVELOPMENT GENERAL CONTRACTING REQUIREMENTS TAXES General 2429.101 Resolving tax problems. In order to have uniformity in HUD's treatment of the tax aspects of contracting and ensure effective cooperation with other... within HUD for handling all those tax problems. Therefore, the contracting activity will not engage in...

48 CFR 29.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

.... (d) Before purchasing goods or services from a foreign source, the contracting officer should consult... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Resolving tax problems. 29... CONTRACTING REQUIREMENTS TAXES General 29.101 Resolving tax problems. (a) Contract tax problems are...

Using Search Query Surveillance to Monitor Tax Avoidance and Smoking Cessation following the United States' 2009 “SCHIP” Cigarette Tax Increase

PubMed Central

Ayers, John W.; Ribisl, Kurt; Brownstein, John S.

2011-01-01

Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US) 2009 State Children's Health Insurance Program (SCHIP) federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state) were compared to an untaxed geography (Canada) for two years around each tax increase. Search data were normalized to a relative search volume (RSV) scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; p<.001) immediate increase in cessation searches; however, searches quickly abated and approximated differences from pre-tax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; p<.001) and 5.3% (95%CI, 3.6 to 7.1; p<.001) during and in the months after the tax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological, informational or

[VOCs tax policy on China's economy development].

PubMed

Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

2011-12-01

In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary.

Effets de l'interaction avec l'oxygène sur le comportement de couches semi-conductrices de ZnO, SnO{2} et CdSe

NASA Astrophysics Data System (ADS)

Ain-Souya, A.; Ghers, M.; Haddad, A.; Tebib, W.; Rehamnia, R.; Messsalhi, A.; Bounouala, M.; Djouama, M. C.

2005-05-01

Les propriétés superficielles des matériaux solides diffèrent de celles du volume. A la surface, des défauts de différentes natures peuvent être présents. Ils permettent à la surface d'être interactive avec le milieu ambiant. Les multiples interactions entre les états de surface et des éléments du milieu extérieur peuvent modifier les propriétés superficielles. Ce travail étudie la régénération de couches semi-conductrices après adsorption isotherme d'oxygène à différentes températures effectuées entre 20 ° C et 300 ° C. Les matériaux qui ont servi à l'étude sont des couches de ZnO, SnO{2} et CdSe. Celles de CdSe ont été obtenues par co-évaporation, sous vide, de cadmium et de sélénium. Les échantillons de ZnO et SnO{2} ont été élaborés par oxydation, à des températures respectives de 450 ° C et 200 ° , de Zn et Sn déposés par électrolyse et par évaporation sous vide. Les matériaux évaporés ont été déposés sur des plaquettes en verre, les autres ont été électrodéposés sur des substrats métalliques. Les variations des propriétés électriques des couches ont été suivies par mesure de leur résistance électrique superficielle R. Les courbes LogR = f (103 /T (K)), relevées sous vide à différentes températures, sont caractéristiques d'un comportement de semi-conducteur. Des essais d'adsorption d'O{2} à différentes températures montrent des variations considérables de R. En effet, la chimisorption forte d'un gaz par une surface semi-conductrice est telle que l'échange électronique entre adsorbant et adsorbat provoque la formation d'une zone de charge d'espace modifiant la conduction superficielle. Les résultats mettent en évidence des domaines de température de plus haute sensibilité à l'oxygène. Pour le CdSe, certaines désorptions isothermes ont été suffisantes pour une régénération totale des échantillons. Les couches de ZnO ont souvent nécessité des désorptions programm

Developpement d'un montage simulant l'erosion par la pluie pour l'evaluation des revetements glaciophobes dans le domaine aerospatial

NASA Astrophysics Data System (ADS)

Tremblay, Sarah-Eve

Ce memoire presente le developpement d’un montage simulant l’erosion par la pluie afin d’effectuer l’evaluation de differents revetements glaciophobes dans le domaine aerospatial. Bien que plusieurs revetements presentent une bonne efficacite a reduire l’adherence et/ou l’accumulation de glace, ils ne repondent pas necessairement aux normes de resistance a l’erosion simulee par les gouttes de pluie les frappant a grande vitesse. Il n’existe qu’une installation en Amerique du Nord offrant un service d’essai qui evalue la resistance a l’erosion par la pluie suivant les normes aerospatiales. Etant l’unique institution pouvant faire la certification de peintures utilisees sur les avions en ce qui a trait a l’erosion par la pluie, ce service est donc difficile d’acces et couteux. Le laboratoire international des materiaux antigivre (LIMA) a developpe un essai plus rapide et moins couteux, facilitant ainsi le developpement de revetements glaciophobes devant resister a l’erosion par la pluie. Dans cette etude, le developpement du montage d’erosion par la pluie effectue au laboratoire des materiaux antigivre (LIMA) est presente. En particulier, des essais sur quatre (4) revetements dont la resistance a l’erosion est connue, et sur trois revetements industriels, ont ete effectues afin d’ajuster les differents parametres du montage comme la pression et la temperature de l’eau ainsi que la robustesse du montage. Ensuite, des essais de sensibilite et de reproductibilite des resultats ont egalement ete effectues pour fin de validation du montage et du protocole experimental. Pour ce faire, le montage de type jet d’eau developpe consiste principalement en une pompe a haute pression qui projette un jet d’eau continu passant par les orifices d’un disque tournant. Cette operation permet de generer une goutte de pluie simulee qui est projetee sur un echantillon de revetement statique. L’essai est base sur la norme standard ASTM (Liquid

27 CFR 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... further manufacture and causing overpayments of tax. 53.180 Section 53.180 Alcohol, Tobacco Products and... Application to Manufacturers Taxes § 53.180 Tax-paid articles used for further manufacture and causing... manufacture of a second article or who sells the article with, or as a part of, the second article...

Carbon prices and incentives for technological development.

PubMed

Lundgren, Tommy; Marklund, Per-Olov; Samakovlis, Eva; Zhou, Wenchao

2015-03-01

There is concern that the carbon prices generated through climate policies are too low to create the incentives necessary to stimulate technological development. This paper empirically analyzes how the Swedish carbon dioxide (CO2) tax and the European Union emission trading system (EU ETS) have affected productivity development in the Swedish pulp and paper industry 1998-2008. A Luenberger total factor productivity (TFP) indicator is computed using data envelopment analysis. The results show that climate policy had a modest impact on technological development in the pulp and paper industry, and if significant it was negative. The price of fossil fuels, on the contrary, seems to have created important incentives for technological development. Hence, the results suggest that the carbon prices faced by the industry through EU ETS and the CO2 tax have been too low. Even though the data for this study is specific for Sweden, the models and results are applicable internationally. When designing policy to mitigate CO2 emissions, it is vital that the policy creates a carbon price that is high enough - otherwise the pressure on technological development will not be sufficiently strong. Copyright © 2014 Elsevier Ltd. All rights reserved.

Do high vs. low purchasers respond differently to a nonessential energy-dense food tax? Two-year evaluation of Mexico's 8% nonessential food tax.

PubMed

Taillie, Lindsey Smith; Rivera, Juan A; Popkin, Barry M; Batis, Carolina

2017-12-01

It is unclear whether response to a nonessential food tax varies across time or for high vs. low-consuming households. The objective is to examine whether the effect of Mexico's 2014 8% nonessential energy-dense foods tax increased in the second year post-implementation and whether it differentially affected households by pre-tax purchasing pattern. We used longitudinal data on Mexican household food purchases (n=6089 households) from 2012 to 2015. Households were classified based on median pre-tax purchases: low untaxed/low taxed ("low"), low untaxed/high taxed ("unhealthy"), high untaxed/low taxed ("healthy"), and high untaxed/high taxed ("high") purchasers. Fixed effects models tested whether observed post-tax purchases differed from the counterfactual, or what would have been expected based on pre-tax trends. Post-tax declines in the % taxed food purchases increased from -4.8% in year one to -7.4% in year two, yielding a 2-year mean decline of 6.0% beyond the counterfactual (p<0.01). Post-tax change in % taxed food purchases varied by pre-tax purchasing level. Healthy purchasers showed no post-tax change in % taxed food purchases beyond the counterfactual, while unhealthy, low and high purchasers decreased (-12.3%, -5.3% and -4.4%, respectively) (p<0.01). The positive effect of Mexico's junk food tax continued in the second year, and households with greater preferences for taxed foods showed a larger decline in taxed food purchases. Copyright © 2017 Elsevier Inc. All rights reserved.

48 CFR 229.101 - Resolving tax problems.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Resolving tax problems..., DEPARTMENT OF DEFENSE GENERAL CONTRACTING REQUIREMENTS TAXES General 229.101 Resolving tax problems. (a... information on fuel excise taxes, see PGI 229.101(b). (c) For guidance on directing a contractor to litigate...

26 CFR 31.3211-3 - Employee representative supplemental tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employee...

Alaska Department of Revenue - Tax Division - Charitable Gaming Page

Science.gov Websites

Alaska Web Site? Tax State of Alaska Tax Types Forms Reports Online Services About Tax Alaska Department of Revenue - Tax Division Department of Revenue > Tax Division > Tax Types > Charitable

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Code of Federal Regulations, 2012 CFR

2012-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Code of Federal Regulations, 2013 CFR

2013-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Code of Federal Regulations, 2014 CFR

2014-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

Economic Concentration and the Federal Tax Code,

DTIC Science & Technology

1984-09-01

Special Analysis G. 0 ...-..... . . . .~....... 677 777 ".47- śf . -2- Retained Earnings: The divergence of the individual from the corporate income tax rate...up to a 38.5 percent tax on S retained earnings. After paying corporate income tax on their income, firms may distribute their earnings to shareholders...months) over net short-term capital losses. They are taxed at the regular corporate income tax rate on the excess of net short-term capital gains over

Toxicité sérotoninergique résultant d’une interaction médicamenteuse entre le bleu de méthylène et les inhibiteurs de la recapture de la sérotonine

PubMed Central

Charbonneau, Annie

2013-01-01

RÉSUMÉ Contexte : Le bleu de méthylène est employé en pratique pour diverses raisons médicales. Des données récentes ont évoqué une interaction potentielle avec les inhibiteurs de la recapture de la sérotonine, pouvant conduire à une toxicité sérotoninergique. Objectif : Décrire le risque de toxicité sérotoninergique associé à l’interaction entre le bleu de méthylène et les inhibiteurs de la recapture de la sérotonine. Sources de l’information : Les publications pertinentes ont été ciblées systématiquement au moyen des moteurs de recherche MEDLINE (1946 au 21 mars 2013) et Embase (1974 à 2013, semaine 11) en utilisant les mots clés suivants : methylene blue, methylthioninium, monoamine oxidase inhibitors, serotonin reuptake inhibitors et serotonin syndrome. Aucune restriction touchant l’indication du bleu de méthylène ou la langue n’a été appliquée. Les références des publications ont également été analysées. Sélection des études et extraction des données : Dix-huit études de cas et deux séries de cas systématiques ont été sélectionnées. Aucune étude clinique aléatoire n’a encore été publiée. Synthèse des résultats : La première étude de cas à avoir soupçonné une interaction entre le bleu de méthylène et les inhibiteurs de la recapture de la sérotonine est parue en 2003. Dix-sept autres études de cas décrivant le même type d’interaction ont par la suite été rapportées. Les deux séries de cas ont regroupé les données de quelques 325 parathyroïdectomies où le bleu de méthylène avait été employé comme agent colorant. Les 17 patients qui ont présenté une toxicité du système nerveux central prenaient tous en période préopératoire des inhibiteurs de recapture de la sérotonine. Conclusion : Lorsqu’il est administré en concomitance avec des inhibiteurs de recapture de la sérotonine, le bleu de méthylène peut conduire à une toxicité sérotoninergique à une dose aussi

Free Tax Services in Pediatric Clinics.

PubMed

Marcil, Lucy E; Hole, Michael K; Wenren, Larissa M; Schuler, Megan S; Zuckerman, Barry S; Vinci, Robert J

2018-06-01

The earned income tax credit (EITC), refundable monies for America's working poor, is associated with improved child health. Yet, 20% of eligible families do not receive it. We provided free tax preparation services in clinics serving low-income families and assessed use, financial impact, and accuracy. Free tax preparation services ("StreetCred") were available at 4 clinics in Boston in 2016 and 2017. We surveyed a convenience sample of clients ( n = 244) about experiences with StreetCred and previous tax services and of nonparticipants ( n = 100; 69% response rate) and clinic staff ( n = 41; 48% response rate) about acceptability and feasibility. A total of 753 clients received $1 619 650 in federal tax refunds. StreetCred was associated with significant improvement in tax filing rates. Of surveyed clients, 21% were new filers, 47% were new users of free tax preparation, 14% reported new receipt of the EITC, and 21% reported new knowledge of the EITC. StreetCred had high client acceptability; 96% would use StreetCred again. Families with children were significantly more likely to report StreetCred made them feel more connected to their doctor ( P = .02). Clinic staff viewed the program favorably (97% approval). Free tax services in urban clinics are a promising, feasible financial intervention to increase tax filing and refunds, save fees, and link clients to the EITC. With future studies, we will assess scalability and measure impact on health. StreetCred offers an innovative approach to improving child health in primary care settings through a financial intervention. Copyright © 2018 by the American Academy of Pediatrics.

Alaska Department of Revenue - Tax Division - License Search Page

Science.gov Websites

Alaska Web Site? Tax State of Alaska Tax Types Forms Reports Online Services About Tax Alaska Department of Revenue - Tax Division Department of Revenue > Tax Division > Tax Types > Search Permits

Cont-Bouchaud Percolation Model Including Tobin Tax

NASA Astrophysics Data System (ADS)

Ehrenstein, Gudrun

The Tobin tax is an often discussed method to tame speculation and get a source of income. The discussion is especially heated when the financial markets are in crisis. In this article we refer to the foreign exchange markets. The Tobin tax should be a small international tax affecting all currency transactions and thus consequently reducing destabilizing speculations. In this way this tax should take over a control function. By including the Tobin tax in the microscopic model of Cont and Bouchaud one finds that this tax could be the right method to control foreign exchange operations and to get a good source of income.

48 CFR 52.229-6 - Taxes-Foreign Fixed-Price Contracts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital stock taxes, transportation taxes, unemployment compensation taxes, and property taxes. Excepted tax...

26 CFR 1.1201-1 - Alternative tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Alternative tax. 1.1201-1 Section 1.1201-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Wash Sales of Stock Or Securities § 1.1201-1 Alternative tax. (a) Corporations...

26 CFR 1.1201-1 - Alternative tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Alternative tax. 1.1201-1 Section 1.1201-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Wash Sales of Stock Or Securities § 1.1201-1 Alternative tax. (a) Corporations—(1) In...

AERIAL OF SHUTTLE LANDING FACILITY [SLF] POURING OF CONCRETE

NASA Technical Reports Server (NTRS)

1975-01-01

AERIAL OF SHUTTLE LANDING FACILITY [SLF] POURING OF CONCRETE KSC-375C-10036.31 108-KSC-375C-10036.31, P-21426, ARCHIVE-04502 Aerial oblique of Shuttle runway facilities. Pouring concrete on runway. Direction north - altitude 100'.

26 CFR 31.3221-4 - Exception from supplemental tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Exception from supplemental tax. 31.3221-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221...

Global economic consequences of deploying bioenergy with carbon capture and storage (BECCS)

NASA Astrophysics Data System (ADS)

Muratori, Matteo; Calvin, Katherine; Wise, Marshall; Kyle, Page; Edmonds, Jae

2016-09-01

Bioenergy with carbon capture and storage (BECCS) is considered a potential source of net negative carbon emissions and, if deployed at sufficient scale, could help reduce carbon dioxide emissions and concentrations. However, the viability and economic consequences of large-scale BECCS deployment are not fully understood. We use the Global Change Assessment Model (GCAM) integrated assessment model to explore the potential global and regional economic impacts of BECCS. As a negative-emissions technology, BECCS would entail a net subsidy in a policy environment in which carbon emissions are taxed. We show that by mid-century, in a world committed to limiting climate change to 2 °C, carbon tax revenues have peaked and are rapidly approaching the point where climate mitigation is a net burden on general tax revenues. Assuming that the required policy instruments are available to support BECCS deployment, we consider its effects on global trade patterns of fossil fuels, biomass, and agricultural products. We find that in a world committed to limiting climate change to 2 °C, the absence of CCS harms fossil-fuel exporting regions, while the presence of CCS, and BECCS in particular, allows greater continued use and export of fossil fuels. We also explore the relationship between carbon prices, food-crop prices and use of BECCS. We show that the carbon price and biomass and food crop prices are directly related. We also show that BECCS reduces the upward pressure on food crop prices by lowering carbon prices and lowering the total biomass demand in climate change mitigation scenarios. All of this notwithstanding, many challenges, both technical and institutional, remain to be addressed before BECCS can be deployed at scale.

26 CFR 1.531-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.531-1 Imposition of tax. Section 531 imposes (in addition to the other taxes imposed upon corporations by chapter 1 of the...

47 CFR 69.402 - Operating taxes (Account 7200).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Operating taxes (Account 7200). 69.402 Section... (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.402 Operating taxes (Account 7200). (a) Federal income taxes, state and local income taxes, and state and local gross receipts or gross earnings taxes...

26 CFR 31.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Tax return preparer. 31.7701-1 Section 31.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

27 CFR 40.23 - Cigarette tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U...

27 CFR 40.23 - Cigarette tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U...

27 CFR 40.23 - Cigarette tax rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U...

27 CFR 40.23 - Cigarette tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U...

27 CFR 40.23 - Cigarette tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U...

26 CFR 31.3221-1 - Measure of employer tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221-1...

26 CFR 31.3201-1 - Measure of employee tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees § 31.3201-1...

32 CFR 239.12 - Tax documentation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 32 National Defense 2 2011-07-01 2011-07-01 false Tax documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax documentation. For disbursed funds, tax documents (if necessary) will be certified by HQUSACE Finance Center and distributed to...

47 CFR 32.7400 - Nonoperating taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Nonoperating taxes. 32.7400 Section 32.7400... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7400 Nonoperating taxes. This account shall include taxes arising from activities which are not a part of the central operations...

47 CFR 32.7200 - Operating taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and character...

27 CFR 70.412 - Excise taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Relating to Alcohol, Tobacco, Firearms, and Explosives Provisions Relating to Distilled Spirits, Wines, and Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid by... taxes incurred on distilled spirits, wines, and beer during the semimonthly or quarterly period. Payment...

32 CFR 239.12 - Tax Documentation.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 2 2010-07-01 2010-07-01 false Tax Documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax Documentation. For disbursed funds, tax documents will be certified by HQUSACE Finance Center, and distributed to applicants and the...

27 CFR 19.267 - Adjustments for credited tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... balance of the tax credit to one or more following tax returns until the tax credit is exhausted. (26 U.S... tax. 19.267 Section 19.267 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Claims Rules Regarding Credits...

26 CFR 31.3301-2 - Measure of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of tax. 31.3301-2 Section 31.3301-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal...

26 CFR 31.3403-1 - Liability for tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for tax. 31.3403-1 Section 31.3403-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of...

The concrete technology of post pouring zone of raft foundation of Hongyun Building B tower

NASA Astrophysics Data System (ADS)

Yin, Suhua; Yu, Liu; Wu, Yanli; Zhao, Ying

2017-08-01

The foundation of Hongyun building B tower is made of raft board foundation which is 3300mm in the thickness concreted pouring amount of large and the late poured band in the pouring settlement formed. The temperature of the pouring settlement was controlled in order to prevent the crack of the construction of the late poured band. The steel of post pouring band was designed and monitorred. The quality of post pouring band quality is guaranteed in the raft concrete foundation of Hongyun Building B tower.

27 CFR 24.270 - Determination of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Determination of tax. 24.270 Section 24.270 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Determination of tax. The tax on wine is determined at the time of removal from a bonded wine premises for...

20 CFR 227.5 - Employer tax credits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Employer tax credits. 227.5 Section 227.5... SUPPLEMENTAL ANNUITIES § 227.5 Employer tax credits. Employers are entitled to tax credits if they pay non.... The tax credits for each month equal the sum of the reductions for employer pensions in the...

Big drinkers: how BMI, gender and rules of thumb influence the free pouring of wine.

PubMed

Smarandescu, Laura; Walker, Doug; Wansink, Brian

2014-11-01

This research examines free pouring behavior and provides an account of how Body Mass Index (BMI) and gender might lead to the overpouring, and consequently the overconsumption of wine. An observational study with young adults investigated how BMI and gender affect free-pouring of wine over a variety of pouring scenarios, and how rules-of-thumb in pouring affect the quantities of alcohol poured by men and women across BMI categories. For men, the amount poured was positively related to BMI. However, BMI did not affect pours by women. The use of the "half glass" rule-of-thumb in pouring reduced the volume of wine poured by over 20% for both men and women. Importantly, this rule-of-thumb substantially attenuated the pours by men at high BMI levels. Increasing awareness of pouring biases represents an early and effective step toward curbing alcohol consumption among men, and especially those who are overweight. Additionally, using a simple "half glass" rule-of-thumb may be an effective way to curb overpouring, despite non-standard glass sizes. Copyright © 2014. Published by Elsevier B.V.

FRONT VIEW OF POURING FROM #61 HOLDING FURNACE AT #02 ...

Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

FRONT VIEW OF POURING FROM #61 HOLDING FURNACE AT #02 STATION INTO THREE VERTICAL MOLDS SUBMERGED IN A WATER-FILLED TANK BELOW THE CASTING FLOOR. THE CASTING CREW'S JOBS DURING THIS PHASE OF THE OPERATION INCLUDE REGULATING THE POURING RATE AND MONITORING THE VALVE RODS THAT CONTROL THE WATER SPRAYS ON THE MOLDS. DIFFERENT ALLOYS REQUIRE SPECIFIC POURING SPEEDS AND WATER PRESSURES. - American Brass Foundry, 70 Sayre Street, Buffalo, Erie County, NY

48 CFR 31.205-41 - Taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Taxes. 31.205-41 Section... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes. (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part 29...

18 CFR 154.305 - Tax normalization.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Tax normalization. 154.305 Section 154.305 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax...

18 CFR 154.305 - Tax normalization.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Tax normalization. 154.305 Section 154.305 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax...

18 CFR 154.305 - Tax normalization.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Tax normalization. 154.305 Section 154.305 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax...

18 CFR 154.305 - Tax normalization.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Tax normalization. 154.305 Section 154.305 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax...

26 CFR 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

Code of Federal Regulations, 2014 CFR

2014-04-01

...-electronic (paper) form. Submission of an individual income tax return by a tax return preparer or a... otherwise delivering of the paper individual income tax return to the IRS by the preparer, any member...) that states the taxpayer chooses to file the individual income tax return in paper format, and that the...

75 FR 15610 - Employment Taxes and Collection of Income Tax at Source

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-30

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 Employment Taxes and Collection of Income Tax at Source CFR Correction In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2010, on page 262, in Sec. 31.3402(o)-3, replace the fifth sentence in paragraph (c...

78 FR 19100 - Employment Taxes and Collection of Income Tax at Source

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-29

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 Employment Taxes and Collection of Income Tax at Source CFR Correction In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2012, on page 301, in Sec. 31.3406(b)(3)-2, in paragraph (b)(5), the language ``Sec...

10 CFR 1015.209 - Tax refund offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Service (IRS) to offset a tax refund to satisfy delinquent debt in accordance with 31 U.S.C. 3720A, Reduction of Tax Refund by Amount of Debt. Treasury has issued regulations implementing the tax refund... Collect Past-Due, Legally Enforceable Non-tax Debt. DOE has adopted 31 U.S.C. 3720A and 31 CFR 285.2 in...

27 CFR 27.45 - Rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs custody...

27 CFR 27.45 - Rate of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs custody...

27 CFR 27.45 - Rate of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... THE TREASURY ALCOHOL IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs custody...

27 CFR 27.45 - Rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... THE TREASURY ALCOHOL IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs custody...

27 CFR 27.45 - Rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs custody...

HTLV-I Tax and cell cycle progression.

PubMed

Neuveut, C; Jeang, K T

2000-01-01

Human T-cell leukemia virus type I (HTLV-I) is the etiological agent for adult T-cell leukemia (ATL) and various human myopathies/neuropathies. HTLV-I encodes a 40 kDa phosphoprotein, Tax, which has been implicated in cellular transformation. In similarity with several other oncoproteins such as Myc, Jun, and Fos, Tax is a transcriptional activator. How Tax mechanistically dysregulates the cell cycle remains unclear. Recent findings from us and others have shown that Tax targets key regulators of G1/S and M progression such as p16INK4a, cyclin D1, cyclin D3-cdk, and the mitotic spindle checkpoint apparatus. Thus, Tax influences the progression of cells in various phases of the cell cycle. In this regard, we will discuss three distinct mechanisms through which Tax affects cell-cycling: a) through direct association Tax can abrogate the inhibitory function of p16INK4a on the G1-cdks, b) Tax can also directly influence cyclin D-cdk activities by a protein-protein interaction, and c) Tax targets the HsMAD1 mitotic spindle-assembly checkpoint protein. Through these varied routes, the HTLV-I oncoprotein dysregulates cellular growth controls and engenders a proclivity of cells toward a loss of DNA-damage surveillance.

Status of the KM3NeT project

NASA Astrophysics Data System (ADS)

Margiotta, A.

2014-04-01

KM3NeT is a deep-sea research infrastructure being constructed in the Mediterranean Sea. It will be installed at three sites: KM3NeT-Fr, offshore Toulon, France, KM3NeT-It, offshore Portopalo di Capo Passero, Sicily (Italy) and KM3NeT-Gr, offshore Pylos, Peloponnese, Greece. It will host the next generation Cherenkov neutrino telescope and nodes for a deep sea multidisciplinary observatory, providing oceanographers, marine biologists, and geophysicists with real time measurements. The neutrino telescope will search for Galactic and extra-Galactic sources of neutrinos, complementing IceCube in its field of view. The detector will have a modular structure and consists of six building blocks, each including about one hundred Detection Units (DUs). Each DU will be equipped with 18 multi-PMT digital optical modules. The first phase of construction has started and shore and deep-sea infrastructures hosting the future KM3NeT detector are being prepared in France near Toulon and in Italy, near Capo Passero in Sicily. The technological solutions for KM3NeT and the expected performance of the detector are presented and discussed.

26 CFR 50.5 - Liability for the tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Liability for the tax. 50.5 Section 50.5... TAXES (CONTINUED) REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING § 50.5 Liability for the tax. Liability for tax attaches to any person engaged at any time during the...

The Flat Tax: Implications for Financing Public Schools.

ERIC Educational Resources Information Center

Rossmiller, Richard A.

The campaign for the 1996 Republican presidential election focused attention on proposals to replace the current federal income tax system with a flat tax. This booklet examines the ramifications of a flat tax for local school funding. Section 1 outlines the criteria for evaluating proposed taxes and the purposes of tax systems. The second section…

29 CFR 531.38 - Amounts deducted for taxes.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Amounts deducted for taxes. 531.38 Section 531.38 Labor... Employees § 531.38 Amounts deducted for taxes. Taxes which are assessed against the employee and which are... unemployment insurance taxes, as well as other Federal, State, or local taxes, levies, and assessments. No...

26 CFR 50.5 - Liability for the tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Liability for the tax. 50.5 Section 50.5... TAXES (CONTINUED) REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING § 50.5 Liability for the tax. Liability for tax attaches to any person engaged at any time during the...

26 CFR 156.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 156.7701-1 Section 156... EXCISE TAXES (CONTINUED) EXCISE TAX ON GREENMAIL Procedure and Administration § 156.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter...

26 CFR 56.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 56.7701-1 Section 56.7701... EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter. (b) Effective...

Tobacco taxes as a tobacco control strategy.

PubMed

Chaloupka, Frank J; Yurekli, Ayda; Fong, Geoffrey T

2012-03-01

Increases in tobacco taxes are widely regarded as a highly effective strategy for reducing tobacco use and its consequences. The voluminous literature on tobacco taxes is assessed, drawing heavily from seminal and recent publications reviewing the evidence on the impact of tobacco taxes on tobacco use and related outcomes, as well as that on tobacco tax administration. Well over 100 studies, including a growing number from low-income and middle-income countries, clearly demonstrate that tobacco excise taxes are a powerful tool for reducing tobacco use while at the same time providing a reliable source of government revenues. Significant increases in tobacco taxes that increase tobacco product prices encourage current tobacco users to stop using, prevent potential users from taking up tobacco use, and reduce consumption among those that continue to use, with the greatest impact on the young and the poor. Global experiences with tobacco taxation and tax administration have been used by WHO to develop a set of 'best practices' for maximising the effectiveness of tobacco taxation. Significant increases in tobacco taxes are a highly effective tobacco control strategy and lead to significant improvements in public health. The positive health impact is even greater when some of the revenues generated by tobacco tax increases are used to support tobacco control, health promotion and/or other health-related activities and programmes. In general, oppositional arguments that higher taxes will have harmful economic effects are false or overstated.

26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

Code of Federal Regulations, 2014 CFR

2014-04-01

... individual income tax returns using magnetic media. 1.6011-7 Section 1.6011-7 Internal Revenue INTERNAL... tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must be...

26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

Code of Federal Regulations, 2012 CFR

2012-04-01

... individual income tax returns using magnetic media. 1.6011-7 Section 1.6011-7 Internal Revenue INTERNAL... tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must be...

26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

Code of Federal Regulations, 2011 CFR

2011-04-01

... individual income tax returns using magnetic media. 1.6011-7 Section 1.6011-7 Internal Revenue INTERNAL... tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must be...

48 CFR 1632.607 - Tax credit.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation. ...

48 CFR 1632.607 - Tax credit.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation. ...

26 CFR 53.7701-1 - Tax return preparer.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax return preparer. 53.7701-1 Section 53.7701... EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this...

26 CFR 301.7701-15 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Tax return preparer. 301.7701-15 Section 301... ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701-15 Tax return preparer. (a) In general. A tax... prepare for compensation, all or a substantial portion of any return of tax or any claim for refund of tax...

Forest landowners’ guide to the Federal income tax

Treesearch

John L. Greene; William C. Siegel; William L. Hoover; Mark Koontz

2013-01-01

This guide updates and supersedes Agriculture Handbook No. 718, Forest Landowners’ Guide to the Federal Income Tax, incorporating new tax legislation that was passed and administrative changes promulgated through September 30, 2012. It introduces tax planning and basic tax considerations and explains the Federal income tax as it pertains to timber and forest land,...

26 CFR 1.1-2 - Limitation on tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Limitation on tax. 1.1-2 Section 1.1-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.1-2 Limitation on tax. (a) Taxable years ending before January 1, 1971. For taxable years...

27 CFR 25.153 - Persons liable for tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be paid by the brewer of the beer at the brewery where produced. The tax on beer transferred to a brewery...

27 CFR 25.153 - Persons liable for tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be paid by the brewer of the beer at the brewery where produced. The tax on beer transferred to a brewery...

27 CFR 25.153 - Persons liable for tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be paid by the brewer of the beer at the brewery where produced. The tax on beer transferred to a brewery...

27 CFR 25.153 - Persons liable for tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be paid by the brewer of the beer at the brewery where produced. The tax on beer transferred to a brewery...

26 CFR 20.2053-6 - Deduction for taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for taxes. 20.2053-6 Section 20.2053... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction for taxes. (a) In general—(1) Taxes are deductible in computing a decedent's gross estate— (i) Only as...

27 CFR 25.153 - Persons liable for tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be paid by the brewer of the beer at the brewery where produced. The tax on beer transferred to a brewery...

26 CFR 53.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 53.7701-1 Section 53.7701... EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this...

26 CFR 54.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 54.7701-1 Section 54.7701... EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter. (b) Effective/applicability date...

Poor Smokers, Poor Quitters, and Cigarette Tax Regressivity

PubMed Central

Remler, Dahlia K.

2004-01-01

The traditional view that excise taxes are regressive has been challenged. I document the history of the term regressive tax, show that traditional definitions have always found cigarette taxes to be regressive, and illustrate the implications of the greater price responsiveness observed among the poor. I explain the different definitions of tax burden: accounting, welfare-based willingness to pay, and welfare-based time inconsistent. Progressivity (equity across income groups) is sensitive to the way in which tax burden is assessed. Analysis of horizontal equity (fairness within a given income group) shows that cigarette taxes heavily burden poor smokers who do not quit, no matter how tax burden is assessed. PMID:14759931

THE EFFECT OF TAX PREFERENCES ON HEALTH SPENDING

PubMed Central

Cogan, John F.; Hubbard, R. Glenn; Kessler, Daniel P.

2011-01-01

In this paper, we estimate the effect of the tax preference for health insurance on health care spending using data from the Medical Expenditure Panel Surveys from 1996–2005. We use the fact that Social Security taxes are only levied on earnings below a statutory threshold to identify the impact of the tax preference. Because employer-sponsored health insurance premiums are excluded from Social Security payroll taxes, workers who earn just below the Social Security tax threshold receive a larger tax preference for health insurance than workers who earn just above it. We find a significant effect of the tax preference, consistent with previous research. PMID:22500056

Taxing Junk Food to Counter Obesity

PubMed Central

Franck, Caroline; Grandi, Sonia M.

2013-01-01

We examined the advantages and disadvantages of implementing a junk food tax as an intervention to counter increasing obesity in North America. Small excise taxes are likely to yield substantial revenue but are unlikely to affect obesity rates. High excise taxes are likely to have a direct impact on weight in at-risk populations but are less likely to be politically palatable or sustainable. Ultimately, the effectiveness of earmarked health programs and subsidies is likely to be a key determinant of tax success in the fight against obesity. PMID:24028245

Taxing junk food to counter obesity.

PubMed

Franck, Caroline; Grandi, Sonia M; Eisenberg, Mark J

2013-11-01

We examined the advantages and disadvantages of implementing a junk food tax as an intervention to counter increasing obesity in North America. Small excise taxes are likely to yield substantial revenue but are unlikely to affect obesity rates. High excise taxes are likely to have a direct impact on weight in at-risk populations but are less likely to be politically palatable or sustainable. Ultimately, the effectiveness of earmarked health programs and subsidies is likely to be a key determinant of tax success in the fight against obesity.

26 CFR 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Additional foreign tax credit in year of... Foreign Corporations § 1.960-4 Additional foreign tax credit in year of receipt of previously taxed... inclusion either chose to claim a foreign tax credit as provided in section 901 or did not pay or accrue any...

Method and apparatus for detecting the presence and thickness of carbon and oxide layers on EUV reflective surfaces

DOEpatents

Malinowski, Michael E.

2005-01-25

The characteristics of radiation that is reflected from carbon deposits and oxidation formations on highly reflective surfaces such as Mo/Si mirrors can be quantified and employed to detect and measure the presence of such impurities on optics. Specifically, it has been shown that carbon deposits on a Mo/Si multilayer mirror decreases the intensity of reflected HeNe laser (632.8 nm) light. In contrast, oxide layers formed on the mirror should cause an increase in HeNe power reflection. Both static measurements and real-time monitoring of carbon and oxide surface impurities on optical elements in lithography tools should be achievable.

26 CFR 53.4955-1 - Tax on political expenditures.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax on political expenditures. 53.4955-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4955-1 Tax on political expenditures. (a) Relationship between section 4955 excise taxes and substantive...

Effectiveness of Property Tax Relief in Oregon.

ERIC Educational Resources Information Center

Hartman, William T.; Hwang, C. S.

This study examines the effects of the 1979 Oregon Property Tax Relief Plan on 1980-81 school district budget decisions by comparing the available tax relief, the school expenditures, and the tax levies in the state for the years 1975-81. The history of direct and indirect property tax relief in Oregon is sketched for the years prior to 1979; the…

[Cigarette taxes and demand in Colombia].

PubMed

Maldonado, Norman; Llorente, Blanca; Deaza, Javier

2016-10-01

Estimate price and income elasticities of aggregate demand for cigarettes in Colombia, by controlling for structural market changes since the late 1990s, to identify policy opportunities for taxes that could improve public health and increase tax revenues. Measurement of aggregate demand for cigarettes using gross income reported on value-added tax returns submitted to Colombia's National Tax and Customs Office (DIAN is the acronym in Spanish) by the tobacco product manufacturing industry, subtracting exports. A quarterly time series was obtained for the period 1994-2014. The econometric estimation using two-stage least squares controls for price endogeneity and uses a set of dummy variables to control for structural changes in the market and in its regulation. Demand is, from a statistical standpoint, sensitive to price and to income. Price elasticity of demand is -0.78 and income elasticity is 0.61. Inelastic demand implies that it is possible, through cigarette excise taxes, to meet public health targets and increase revenues simultaneously. The results also suggest that the considerable increase in household income in Colombia in the first decade of the 21st century increased purchasing power, which, lacking an accompanying tax increase, promoted cigarette consumption, with negative effects on public health, and wasted an opportunity to increase tax revenues.

48 CFR 1631.205-41 - Taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any State...

20 CFR 638.529 - Income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Income taxes. 638.529 Section 638.529... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... 26, U.S. Code). The Job Corps Director may obtain from tax authorities information regarding taxation...

48 CFR 2131.205-41 - Taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Taxes. 2131.205-41 Section... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-41 Taxes. (a) FAR 31.205-41, as....S.C. 8714(c) or other Federal law prohibits the imposition of taxes, fees, or other monetary...

17 CFR 256.236 - Taxes accrued.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made to...

48 CFR 2132.607 - Tax credit.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a Government...

48 CFR 2132.607 - Tax credit.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a Government...

48 CFR 1631.205-41 - Taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any State...

Infrared and Microwave Spectra of Ne-WATER Complex

NASA Astrophysics Data System (ADS)

Liu, Xunchen; Thomas, Javix; Xu, Yunjie; Hou, Dan; Li, Hui

2016-06-01

The binary complex of rare gas atom and water is an ideal model to study the anisotropic potential energy surface of van der Waals interaction and the large amplitude motion. Although Xe-H_2O, Kr-H_2O, Ar-H_2O, Ar-D_2O and even Ne-D_2O complexes were studied by microwave or high resolution infrared spectroscopy, the lighter Ne-H_2O complex has remained unidentified. In this talk, we will present the theoretical and experimental investigation of the Ne-H_2O complex. A four-dimension PES for H_2O-Ne which only depended on the intramolecular (Q2) normal-mode coordinate of H2O monomer was calculated in this work to determine the rovibrational energy levels and mid-infrared transitions. Aided with the calculated transitions, we were able to assigned the high resolution mid-infrared spectra of both 20Ne-H_2O and 22Ne-H_2O complexes that are generated with a pulsed supersonic molecular beam in a multipass direct absorption spectrometer equiped with an external cavity quantum cascade laser at 6 μm. Several bands of both para and ortho Ne-H2O were assigned and fitted using the Hamiltonian with strong Coriolis and angular-radical coupling terms. The predicted groud state energy levels are then confirmed by the J=1-0 and J=2-1 transitions measurement using a cavity based Fourier transform microwave spectrometer.

Dark Forces at DAΦNE