Tourism in Maine Summary Report 1974

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The Income Tax Compliance Cost of Big Business

A survey of 1,329 of the largest corporations m the United States reveals that the average annual cost of compliance with federal and subfederal corporation income taxes is approximately $1.565 million, implying an aggregate annual compliance cost of over$2 billion. As a fraction of revenue raised, these compliance costs are lower than estimates that have been made for the individual income tax. The cost-to-revenue ratio is higher for state corporate tax systems than it is for the federal tax system, presumably reflecting the nonuniformity of state tax systems There is near unanimity among senior corporate tax officers that the Tax Reform Act of 1986 added complexity to the tax system, resulting in a combination of higher compliance costs and less accurate information transmission. They point to, in particular, the alternative minimum tax, inventory capitalization rules, and the taxation of foreign-source income as growing sources of complexity.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/69154/2/10.1177_109114219602400401.pd

An extended relational document retrieval model

Relational Data Base Management Systems offer a commercially available tool with which to build effective document retrieval systems. The full potential of the relational model for supporting the kind of ad hoc inquiry characteristic of document retrieval has only recently been explored. In addition, commercially available relational DBMS's also provide effective tools for managing document data bases by providing facilities for, inter alia, concurrency control, data migration and reorganization routines, authorization mechanisms, enforcement of integrity constraints, dynamic data definition, etc. This article will present a relational logical model to support a sophisticated document retrieval system in which flexible forms of inferential and associative searching can be performed. Examples of ad hoc inquiry will be presented in SQL. Several problems of particular importance to document retrieval will be discussed, including the importance of Conjunctive Normal Form in query formulation, unique aspects of document retrieval storage and processing overhead, and techniques for reducing the size of storage without severely impacting retrieval effectiveness.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/27543/1/0000587.pd

NEBRASKA\u27S BUSINESS CLIMATE AND ATTRACTIVENESS FOR INDUSTRY

The Nebraska Department of Economic Development (DED) has as its general purpose the planning, promotion and development of the state\u27s economy and t?e development of the state\u27s human, natural and physical resources. The Department\u27s Division of Industrial Development (lDD) , assisted by the Division of Research, which provides research and information support, is primarily responsible for stimulating new job opportunities and assisting with the development of new and existing industry. (The identification of target industries and target areas for industrial development programs is one of the activities undertaken by the Research Division.) With a view to expanding its industrial marketing efforts and to ensuring that the efforts would be consistent with the state\u27s assets and potential opportunities, the Department, with assistance from a grant from the U. S. Economic Development Administration, asked Arthur D. Little to: • Evaluate Nebraska\u27s geographic assets and liabilities and its business climate as they affect the potential for industrial development. • Identify types of industries and industry groups toward which industrial development efforts should be targeted. • Evaluate IDD\u27s marketing and assistance programs. The results of each task are the subject of separate reports

Atomic Energy Commission Reports

Report documenting the Halogen Collector Test program, which was undertaken to provide "methods of removing trace quantities of radioactive iodine from an air stream" (p. 1). The report includes designs of the program and the test facility, test results, analysis of these results, and encountered problems. Appendices begin on page 38

Atomic Energy Commission Report NYO-3853-1

From purpose and scope: The Justice Department and the AEC embarked upon this joint study so as to provide the basis for preparation and consideration of guidelines for the nuclear industry best designed to foster vigorous growth and to provide a sound basis for government action

A Systems Study of Oil Pollution Abatement and Control for Portland Inner and Outer Harbor, Casco Bay, Maine

A Systems Study of Oil Pollution Abatement and Control for Portland Inner and Outer Harbor, Casco Bay, Maine to State of Maine, Department of Environmental Protection, State House Augusta, Maine 04330 Appropriation Number 4320-4001 by Arthur D. Little, Incorporated, 20 Acorn Park, Cambridge, Massachusetts 02140 (March 15, 1976). Contents: Executive Summary / 1. Introduction / 2. Identification of Vulnerable Resources / 3. Potential Oil Spill Locations / 4. Oil Spill Movement / 5. Containment and Disposal Systems / 6. Oil Monitoring Systems / 7. Marine Navigation In Portland Inner and Outer Harbors / Appendiceshttps://digitalcommons.usm.maine.edu/me_collection/1182/thumbnail.jp