Taking It With Them The Dynamics of Changing a State Income Tax Residence

Since nonresidence is taking on hot issue status in Ohio, it is the purpose of this article to closely focus on two issues regarding the taxation of such nonresident income. The first issue is what constitutes a state income tax residence change. The second is to identify the income items originating from Ohio sources that may pass out to nonresidents free of the Ohio income tax. As we go along, we will take notice of how these two issues impact the taxpayers\u27 federal income tax, as well as their Ohio and federal estate taxes

Probing the strength of infants' preference for helpers over hinderers: two replication attempts of Hamlin and Wynn (2011)

Several studies indicate that infants prefer individuals who act prosocially over those who act antisocially toward unrelated third parties. In the present study, we focused on a paradigm published by Kiley Hamlin and Karen Wynn in 2011. In this study, infants were habituated to a live puppet show in which a protagonist tried to open a box to retrieve a toy placed inside. The protagonist was either helped by a second puppet (the “Helper”), or hindered by a third puppet (the “Hinderer”). At test, infants were presented with the Helper and the Hinderer, and encouraged to reach for one of them. In the original study, 75% of 9-month-olds selected the Helper, arguably demonstrating a preference for prosocial over antisocial individuals. We conducted two studies with the aim of replicating this result. Each attempt was performed by a different group of experimenters. Study 1 followed the methods of the published study as faithfully as possible. Study 2 introduced slight modifications to the stimuli and the procedure following the guidelines generously provided by Kiley Hamlin and her collaborators. Yet, in our replication attempts, 9-month-olds’ preference for helpers over hinderers did not differ significantly from chance (62.5% and 50%, respectively, in Studies 1 and 2). Two types of factors could explain why our results differed from those of Hamlin and Wynn: minor methodological dissimilarities (in procedure, materials, or the population tested), or the effect size being smaller than originally assumed. We conclude that fine methodological details that are crucial to infants’ success in this task need to be identified to ensure the replicability of the original result

1861-06-17 Dr. Augustus C. Hamlin writes to Adjutant General Hodsdon about recruitment and supplies

https://digitalmaine.com/cw_me_2nd_regiment_corr/1057/thumbnail.jp

How Will Wildlife Crossings Mitigate Roads for Wildlife in the Face of Climate Change?

This paper will address the developing trends in wildlife crossing structure research across the western U.S. and along US 93 South in Montana. This discussion may help to better design and retrofit structures to facilitate wildlife movement in the face of climate change. The objectives of our wildlife crossing structure research across the west are to determine wildlife use of crossing structures and structure designs that work best in passing large and medium mammals. Many of today’s wildlife crossing structures and existing culverts and bridges along roadways were designed before the science of transportation ecology had developed enough to understand what designs worked for different species. Our method of evaluating these new and existing structures is to place motion-sensed camera traps 10 m from the entrances to the culverts and bridges to monitor wildlife reactions to the structures. Wildlife approaches, successful passages through the structure, and repels away from the structure are tallied for every individual. Species’ reactions to culverts and bridges differ. White-tailed deer are willing to use many different sized culverts and bridges, while mule deer are more cautious. Carnivores use structures of all types, although the landscape factors such as human development may play a role in their willingness to use some structures. These and other results have greater implications for species adaptations to climate change: it will be critical that roads be permeable for the entire suites of species in an area as they need to move to adapt to changing conditions

Moving Wildlife Under US Highway 93 in Montana’s Bitterroot Valley through Wildlife Crossing Structures

The impediment that the Bitterroot Valley’s roads and vehicle traffic pose for wildlife movement can be partially mitigated with wildlife crossing structures. This study evaluates 18 wildlife crossing structures installed by Montana Department of Transportation along US Highway 93, south of Missoula. Through the use of camera traps, this ongoing study evaluates the efficacy of these crossing in allowing wildlife to move safely under the road, and in reducing wildlife-vehicle collisions between the communities of Lolo and Hamilton. Photographic data on white-tailed deer use were analyzed for success rate and rate of repellence. Use of structures by other species of wildlife was also analyzed. In three years of post-construction monitoring, success rates ranged from zero to two white tailed-deer passes per day. Carnivores were photographed using crossings and moving over the highway at grade. At this time, bridge structures have a higher success at passing white-tail deer that approach them than culverts, except for a large (6 m wide and high) steel culvert, which worked as well as bridges. Fencing to crossings is important: bridges without wildlife fencing had success rates well under 0.2 deer passes per day. At this time overall trends appear to suggest that: wildlife fencing, more vegetation at the ends of structures, and wider structures result in higher success rates for white-tailed deer. When the study is completed in 2015 we will have a better understanding of the structure and landscape variables important to facilitate wildlife use of wildlife crossing structures

Superconductivity at 17 K in Yttrium Metal under Nearly Hydrostatic Pressures to 89 GPa

In an experiment in a diamond anvil cell utilizing helium pressure medium, yttrium metal displays a superconducting transition temperature which increases monotonically from Tc ? 3.5 K at 30 GPa to 17 K at 89.3 GPa, one of the highest transition temperatures for any elemental superconductor. The pressure dependence of Tc differs substantially from that observed in previous studies under quasihydrostatic pressure to 30 GPa. Remarkably, the dependence of Tc on relative volume V/Vo is linear over the entire pressure range above 33 GPa, implying that higher values of Tc are likely at higher pressures. For the trivalent metals Sc, Y, La, Lu there appears to be some correlation between Tc and the ratio of the Wigner-Seitz radius to the ion core radius.Comment: submitted for publicatio