Basic Concepts of Farm Income Taxation

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Do Salaries Improve Worker Performance?

We establish the effects of salaries on worker performance by exploiting a natural experiment in which some workers in a particular occupation (football referees) switch from short-term contracts to salaried contracts. Worker performance improves among those who move onto salaried contracts relative to those who do not. The finding is robust to the introduction of worker fixed effects indicating that it is not driven by better workers being awarded salary contracts. Nor is it sensitive to workers sorting into or out of the profession. Improved performance could arise from the additional effort workers exert due to career concerns, the higher income associated with career contracts (an efficiency wage effect) or improvements in worker quality arising from off-the-job training which accompanies the salaried contracts.

A calibrated radiocarbon database of late Quaternary volcanic eruptions

International audienceResearchers at the Center for Climatic Research (CCR) at the University of Wisconsin-Madison have revised and calibrated a global volcanic database compiled from more than 2000 radiocarbon-dated eruptions from the late Pleistocene and Holocene. The updated database is available online as an appendix to this correspondence (http://www.electronic-earth-discuss.net/1/123/2006/eed-1-123-2006-supplement.zip). We briefly describe the database, suggest some potential applications, and invite other researchers in the geologic and atmospheric sciences to both use and help refine the archive by incorporating additional data as it becomes available

Soil penetrometer

An auger-type soil penetrometer for burrowing into soil formations is described. The auger, while initially moving along a predetermined path, may deviate from the path when encountering an obstruction in the soil. Alterations and modifications may be made in the structure so that it may be used for other purposes

Smoothing for time-varying systems using measurements containing colored noise

Optimal smoother derived for linear time-varying systems using measurements containing colored noise by means of calculus of variation

An Assessment of Human Vulnerability to Prolonged Cold in the Zeravshan Valley of Tajikistan

The Central Asian country of Tajikistan is the poorest of the former Soviet republics; it is also prone to a plethora of natural hazards including mass wasting, flood, and extreme temperature. This thesis seeks to characterize how vulnerable rural Tajik mountain communities are to prolonged cold. The primary focus was in Navobod, in the Zeravshan Valley of Tajikistan, where semi-structured interviews were conducted with 31 households, the village leader and doctor, and school staff. The results from the interviews were compared with GIS analysis of the region. Interviews indicated that the area is highly vulnerable to the impacts of prolonged cold. These rural residents continue to practice unsustainable land use, primarily for agricultural and biofuel resources. With unreliable sources of income, a fragile national economy, and decreased access to markets, these residents are ill-equipped to mitigate the impacts of prolonged cold weather. GIS results largely supported interview results

Car Hacking: Accessing and Exploiting the CAN Bus Protocol

With the rapid adoption of internet-connected and driver-assist technologies, and the spread of semi-autonomous to self-driving cars on roads worldwide, cybersecurity for smart cars is a timely concern and one worth exploring both in the classroom and in the real world. Highly publicized hacks against production cars, and a relatively small number of crashes involving autonomous vehicles, have brought the issue of securing smart cars to the forefront as a matter of public and individual safety, and the cybersecurity of these “data centers on wheels” is of greater concern than ever. However, up to this point there has been a steep learning curve involved in applying cybersecurity research to car hacking. The purpose of this paper is to present a clear, step-by-step process for creating a car-hacking research workstation and to give faculty, students, and researchers the ability to implement car hacking in their own courses and lab environments. This article describes the integration of a module on car hacking into a semester-long ethical hacking cybersecurity course, including full installation and setup of all the open-source tools necessary to implement the hands-on labs in similar courses. This work demonstrates how to test an automobile for vulnerabilities involving replay attacks, and how to reverse-engineer CAN bus messages, using a combination of open-source tools and a commodity CAN-to-USB cable or wireless connector for under $100 (USD). Also provided are an introduction to the CAN (controller area network) bus in modern automobiles and a brief history of car hacking

From the Two Faces of Unionism to the Facebook Society: Union Voice in a 21st Century Context, Manpower Human Resources Lab Discussion Paper No. 6

Union membership has declined precipitously in the US over the past 40 years. Can anything be done to stem this decline? This paper argues that union voice is an attribute (among others) of union membership that is experiential in nature and that unlike the costs of unionisation, can be discerned only after joining a union. This makes the act of ‘selling’ unionism to workers (and to some extent firms as well) rather difficult. Supportive social trends and social customs are required in order to make union membership’s many hard-to-observe benefits easier to discern. Most membership based institutions face the same dilemma. However, recent social networking organizations such as Facebook and other on-line communities have been rather successful in attracting millions of members in a relatively short period of time. The question of whether the union movement can appropriate some of these lessons is discussed with reference to historical and contemporary examples