Why Not a "Super Simple" Saving Plan for the United States?

Describes a basic, low-cost plan to help workers build savings, with minimum employer contributions for low- and moderate-income employees, automatic employee contributions, a significant government match, streamlined retirement plans, and fairer rules

Ligand induced cleavage and nuclear localization of the rice XA21 immune receptor

The rice XA21 receptor confers immunity to the Gram-negative bacterial pathogen, _Xanthomonas oryzae_ pv. _oryzae_ (_Xoo_) upon recognition of the conserved microbial signature AxY^S^22. Here, we demonstrate that the intracellular kinase domain of XA21 translocates to the nucleus upon AxY^S^22-mediated perception and that this translocation event is required for XA21-mediated immunity

Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence

The purpose of this paper is to explore audit quality in nonprofit healthcare organizations by investigating differences in audit report outcomes. Specifically, we examine the relationship between auditor type and auditor-disclosed internal control exceptions in Circular A-133 audits of U.S. nonprofit healthcare organizations. Our findings indicate audits of nonprofit healthcare organizations conducted by the Big Four CPA firms carry a lower likelihood of disclosing internal control exceptions (i.e., reportable conditions and material weaknesses) than are audits conducted by smaller CPA firms. This challenges the general contention from prior studies that the Big Four firms are better audit quality providers and indicates that the alleged superiority of Big Four firms in terms of audit quality may not be generalizable to all industry sectors.Audit quality, Auditor type, Circular A-133, Nonprofit healthcare, Single Audit Act

Static mechanical properties of 30 x 11.5 - 14.5, type 8 aircraft tires of bias-ply and radial-belted design

An investigation was conducted to determine the static mechanical properties of a 30 x 11.5 to 14.5, Type 8, bias-ply and radial-belted aircraft tire. The properties measured were the spring rate and damping characteristics of each tire from vertical- and lateral-loading hysteresis loops. Mass moment of inertia tests were also conducted. The results of the study are presented along with a discussion of the advantages and disadvantages of each type of tire

Wellness Lessons From Transportation Companies, Research Report WP 11-01

The purpose of this report is to describe wellness programs and offer two suggestions for improving how they are delivered to commercial drivers and operators. It is not a large sample empirical study from which generalizations can be made. Rather, the Mineta Transportation Institute commissioned brief case studies of transportation companies to show what several organizations have done. Stress, nicotine use, sleep apnea, obesity and lack of information are significant barriers to wellness in commercial drivers/operators. Many wellness programs ask the individual driver/operator to lose weight; exercise more; and monitor blood pressure, glucose, cholesterol and other such indicators of health. However, little is done to change the environment or adopt structural interventions such as forbidding nicotine use, as is possible in 20 states. Other structural interventions include those possible at the levels of the company and community, including access to healthy food rather than the junk food drivers often can find on the road. At the societal level, more public transit that gets people walking and out of their cars, cities designed for people to walk and cycle in rather than drive from work to a sprawling suburb, and encouraging food manufacturers to make healthy food (rather than a toxic mix of sodium, fat and sugar to boost one’s craving for a particular food) are just a few measures that could improve the health and well being of the public. The Union Pacific Corporation (rail transportation), and Con-way Freight (trucking) are included because they were willing to share information and are large publicly traded companies. The Utah Transit Authority (UTA) is included because other transit authorities recommended it to the authors, as it has a long history in wellness as part of local government and it too chose to participate. Two issues are discussed: the first is the importance of using the mitigation of erectile dysfunction in the promotion of wellness programs to commercial drivers/operators and the second issue is to urge employers to consider banning tobacco use, both on and off the job, where legal

A Numerical Study of Construction of Honey Bee Comb

We use finite difference methods in the treatment of an existing system of partial differential equations that captures the dynamics of parallel honeycomb construction in a bee hive. We conduct an uncertainty analysis by calculating the partial rank correlation coefficient for the parameters to find which are most important to the outcomes of the model. We then use an eFAST method to determine both the individual and total sensitivity index for the parameters. Afterwards we examine our numerical model under varying initial conditions and parameter values, and compare ratios found from local data with the golden mean by fitting images of the combs with ellipses and then calculating the length of the major and minor axes

Aryne Acyl-Alkylation in the General and Convergent Synthesis of Benzannulated Macrolactone Natural Products: An Enantioselective Synthesis of (−)-Curvularin

A general approach for the synthesis of benzannulated macrolactone natural products utilizing an aryne acyl-alkylation reaction is described. Toward this end, the total syntheses of the natural products (−)-curvularin, curvulin, and (−)-diplodialide C are reported. Furthermore, the aryne insertion technology has enabled the rapid conversion of simple diplodialide natural products to curvularin, thereby connecting these two biosynthetically distinct classes of compounds via synthetic methods