Land Grant Application- Cook, Abram (Lebanon)

Land grant application submitted to the Maine Land Office on behalf of Abram Cook for service in the Revolutionary War, by their widow Sarah.https://digitalmaine.com/revolutionary_war_me_land_office/1206/thumbnail.jp

Three essays on taxation

This dissertation contains three essays. The first essay examines the response of equity values to the announcement of a decrease in the capital gains tax rate. The Taxpayer Relief Act of 1997 reduced the long-term capital gains tax rate. News of this rate reduction reached investors in late April to early May of 1997. During the week of this event, firms with appreciated stock positions, average holding periods of at least one year, and individual marginal investors reported lower returns than companies lacking one or more of these characteristics. The second essay builds on recent research reporting that firms establish target capital structures by weighing the costs and benefits of debt and that adjustment costs dictate how rapidly companies move toward optimal leverage ratios. If tax considerations impact debt structures adjust more rapidly than companies below the goals because low-tax firms have less need of interest deductions to decrease tax burdens and, thus, sacrifice less tax benefit when retiring debt. The third essay demonstrates that manufacturing firms manipulate production to manage earnings and examines whether tax incentives magnify or temper this strategy. Companies that exceed the quarterly consensus analyst forecasts absent the earnings effects of discretionary inventory changes cut production and create an earnings cookie jar for future quarters. For this sub-sample, companies make larger discretionary inventory decreases as the marginal tax rates rise in the fourth quarter relative to the first three quarters. In contrast, the sub-sample of firms that miss income goals without manipulating production use discretionary inventory increases to enhance earnings and potentially reach benchmarks. Higher tax rates do not impede miss firms from managing earnings upward; however, considerations of tax timing dissuade these companies from opportunistically manipulating production in the fourth quarter.levels of the firms, taxes are also likely to influence the rates of adjustment to target levels. Among high-tax firms, companies below the optimal leverage ratios respond more quickly than companies above the targets because high-tax firms can better utilize the interest deductions generated by issuing additional debt to reduce tax liabilities. Among low-tax firms, companies above the target capita

The Impact of Föhn Winds on Surface Energy Balance During the 2010-2011 Melt Season Over Larsen C Ice Shelf, Antarctica

We use model data from the Antarctic Mesoscale Prediction System (AMPS), measurements from automatic weather stations and satellite observations to investigate the association between surface energy balance (SEB), surface melt and the occurrence of föhn winds over Larsen C Ice Shelf (Antarctic Peninsula) over the period November 2010 – March 2011. Föhn conditions occurred for over 20% of the time during this period and are associated with increased air temperatures and decreased relative humidity (relative to non-föhn conditions) over the western part of the ice shelf. During föhn conditions, the downward turbulent flux of sensible heat and the downwelling shortwave radiation both increase. However, in AMPS, these warming tendencies are largely balanced by an increase in upward latent heat flux and a decrease in downwelling longwave radiation so the impact of föhn on the modelled net SEB is small. This balance is highly sensitive to the representation of surface energy fluxes in the model and limited validation data suggest that AMPS may underestimate the sensitivity of SEB and melt to föhn. There is broad agreement on the spatial pattern of melt between the model and satellite observations but disagreement in the frequency with which melt occurs. Satellite observations indicate localized regions of persistent melt along the foot of the Antarctic Peninsula mountains which are not simulated by the model. Furthermore, melt is observed to persist in these regions during extended periods when föhn does not occur, suggesting that other factors may be important in controlling melt in these regions

Improving ice core interpretation using in situ and reanalysis data

Back trajectory analysis, provided by the British Atmospheric Data Centre using meteorological parameters from the European Centre for Medium-Range Weather Forecasts (ECMWF) reanalysis ERA-40 (1980-2001) and operational analysis (2002-2006), is used to investigate transport pathways and source regions of climate proxies preserved in a new ice core (Gomez) from the southwestern Antarctic Peninsula. The ECMWF data are compared with automatic weather station data and ice core annual accumulation records to demonstrate that the ECMWF data capture a large proportion of the annual and subseasonal precipitation variability at the site. The back trajectories reveal that precipitation preserved in the ice core accumulation record, and hence climate proxies contained therein, originate from the low-pressure systems from the Bellingshausen Sea transported via circumpolar westerly winds. Hence, precipitation-dependent ice core proxies, such as isotopic composition, will be influenced by both localized sea ice extent and large-scale circulation changes, such as the Southern Annular Mode. Sea ice proxies from the ice core are expected to be dominated by sea ice extent in the Bellingshausen Sea but also influenced by sea ice in the Weddell Sea, with a small proportion of air mass trajectories originating from this region during the summer. Comparison with other ice core sites reveals a stronger influence of easterly transport at more northerly locations, thus explaining the observed differences in snow accumulation records between ice cores and the poor correlation with instrumental records at these sites

Holocene glacial activity in Barilari Bay, west Antarctic Peninsula, tracked by magnetic mineral assemblages: Linking ice, ocean, and atmosphere

We investigate the origin and fate of lithogenic sediments using magnetic mineral assemblages in Barilari Bay, west Antarctic Peninsula (AP) from sediment cores recovered during the Larsen Ice Shelf System, Antarctica (LARISSA) NBP10-01 cruise. To quantify and reconstruct Holocene changes in covarying magnetic mineral assemblages, we adopt an unsupervised mathematical unmixing strategy and apply it to measurements of magnetic susceptibility as a function of increasing temperature. Comparisons of the unmixed end-members with magnetic observations of northwestern AP bedrock and the spatial distribution of magnetic mineral assemblages within the fjord, allow us to identify source regions, including signatures for ‘‘inner bay,’’ ‘‘outer bay,’’ and ‘‘northwestern AP’’ sources. We find strong evidence that supports the establishment of a late Holocene ice shelf in the fjord coeval with the Little Ice Age. Additionally, we present new evidence for late Holocene sensitivity to conditions akin to positive mean Southern Annual Mode states for western AP glaciers at their advanced Neoglacial positions

Modelled glacier response to centennial temperature and precipitation trends on the Antarctic Peninsula

The northern Antarctic Peninsula is currently undergoing rapid atmospheric warming. Increased glacier-surface melt during the twentieth century has contributed to ice-shelf collapse and the widespread acceleration, thinning and recession of glaciers. Therefore, glaciers peripheral to the Antarctic Ice Sheet currently make a large contribution to eustatic sea-level rise, but future melting may be offset by increased precipitation. Here we assess glacier-climate relationships both during the past and into the future, using ice-core and geological data and glacier and climate numerical model simulations. Focusing on Glacier IJR45 on James Ross Island, northeast Antarctic Peninsula, our modelling experiments show that this representative glacier is most sensitive to temperature change, not precipitation change. We determine that its most recent expansion occurred during the late Holocene a Little Ice Age' and not during the warmer mid-Holocene, as previously proposed. Simulations using a range of future Intergovernmental Panel on Climate Change climate scenarios indicate that future increases in precipitation are unlikely to offset atmospheric-warming-induced melt of peripheral Antarctic Peninsula glaciers

The freshwater system west of the Antarctic Peninsula : spatial and temporal changes

Author Posting. © American Meteorological Society, 2013. This article is posted here by permission of American Meteorological Society for personal use, not for redistribution. The definitive version was published in Journal of Climate 26 (2013): 1669–1684, doi:10.1175/JCLI-D-12-00246.1.Climate change west of the Antarctic Peninsula is the most rapid of anywhere in the Southern Hemisphere, with associated changes in the rates and distributions of freshwater inputs to the ocean. Here, results from the first comprehensive survey of oxygen isotopes in seawater in this region are used to quantify spatial patterns of meteoric water (glacial discharge and precipitation) separately from sea ice melt. High levels of meteoric water are found close to the coast, due to orographic effects on precipitation and strong glacial discharge. Concentrations decrease offshore, driving significant southward geostrophic flows (up to ~30 cm s−1). These produce high meteoric water concentrations at the southern end of the sampling grid, where collapse of the Wilkins Ice Shelf may also have contributed. Sea ice melt concentrations are lower than meteoric water and patchier because of the mobile nature of the sea ice itself. Nonetheless, net sea ice production in the northern part of the sampling grid is inferred; combined with net sea ice melt in the south, this indicates an overall southward ice motion. The survey is contextualized temporally using a decade-long series of isotope data from a coastal Antarctic Peninsula site. This shows a temporal decline in meteoric water in the upper ocean, contrary to expectations based on increasing precipitation and accelerating deglaciation. This is driven by the increasing occurrence of deeper winter mixed layers and has potential implications for concentrations of trace metals supplied to the euphotic zone by glacial discharge. As the regional freshwater system evolves, the continuing isotope monitoring described here will elucidate the ongoing impacts on climate and the ecosystem.The Palmer LTER participants acknowledge Award 0823101 from the Organisms and Ecosystems program in NSF OPP2013-09-0

Possible causes of data model discrepancy in the temperature history of the last Millennium

Model simulations and proxy-based reconstructions are the main tools for quantifying pre-instrumental climate variations. For some metrics such as Northern Hemisphere mean temperatures, there is remarkable agreement between models and reconstructions. For other diagnostics, such as the regional response to volcanic eruptions, or hemispheric temperature differences, substantial disagreements between data and models have been reported. Here, we assess the potential sources of these discrepancies by comparing 1000-year hemispheric temperature reconstructions based on real-world paleoclimate proxies with climate-model-based pseudoproxies. These pseudoproxy experiments (PPE) indicate that noise inherent in proxy records and the unequal spatial distribution of proxy data are the key factors in explaining the data-model differences. For example, lower inter-hemispheric correlations in reconstructions can be fully accounted for by these factors in the PPE. Noise and data sampling also partly explain the reduced amplitude of the response to external forcing in reconstructions compared to models. For other metrics, such as inter-hemispheric differences, some, although reduced, discrepancy remains. Our results suggest that improving proxy data quality and spatial coverage is the key factor to increase the quality of future climate reconstructions, while the total number of proxy records and reconstruction methodology play a smaller role

Predicting the seasonal evolution of southern African summer precipitation in the DePreSys3 prediction system

We assess the ability of the DePreSys3 prediction system to predict austral summer precipitation (DJF) over southern Africa, defined as the African continent south of 15°S. DePresys3 is a high resolution prediction system (at a horizontal resolution of ~ 60 km in the atmosphere in mid-latitudes and of the quarter degree in the Ocean) and spans the long period 1959–2016. We find skill in predicting interannual precipitation variability, relative to a long-term trend; the anomaly correlation skill score over southern Africa is greater than 0.45 for the first summer (i.e. lead month 2–4), and 0.37 over Mozambique, Zimbabwe and Zambia for the second summer (i.e. lead month 14–16). The skill is related to the successful prediction of the El-Nino Southern Oscillation (ENSO), and the successful simulation of ENSO teleconnections to southern Africa. However, overall skill is sensitive to the inclusion of strong La-Nina events and also appears to change with forecast epoch. For example, the skill in predicting precipitation over Mozambique is significantly larger for the first summer in the 1990–2016 period, compared to the 1959–1985 period. The difference in skill in predicting interannual precipitation variability over southern Africa in different epochs is consistent with a change in the strength of the observed teleconnections of ENSO. After 1990, and consistent with the increased skill, the observed impact of ENSO appears to strengthen over west Mozambique, in association with changes in ENSO related atmospheric convergence anomalies. However, these apparent changes in teleconnections are not captured by the ensemble-mean predictions using DePreSys3. The changes in the ENSO teleconnection are consistent with a warming over the Indian Ocean and modulation of ENSO properties between the different epochs, but may also be associated with unpredictable atmospheric variability

Identifying opportunities for engaging the ‘community’ in local alcohol decision-making: a literature review and synthesis

Introduction: Engaging communities in actions to reduce alcohol harms has been identified as an international priority. While there exist recommendations for community engagement within alcohol licensing legislation, there is limited understanding of how to involve communities in local decision-making to reduce harms from the alcohol environment. Methods: A scoping literature review was conducted on community engagement in local government decisionmaking with relevance to the alcohol environment. Academic and grey literature databases were searched between April and June 2018 to identify examples of community engagement in local government in the UK, published since 2000. Texts were excluded if they did not describe in detail the mechanisms or rationale for community engagement. Information was extracted and synthesised through a narrative approach. Results: 3030 texts were identified through the searches, and 30 texts were included in the final review. Only one text described community engagement in alcohol decision-making (licensing); other local government sectors included planning, regeneration and community safety. Four rationales for community engagement emerged: statutory consultation processes; non-statutory engagement; as part of broader participatory initiatives; and community-led activism. While not all texts reported outcomes, a few described direct community influence on decisions. Broader outcomes included improved relationships between community groups and local government. However, lack of influence over decisions was also common, with multiple barriers to effective engagement identified. Conclusion: The lack of published examples of community engagement in local alcohol decision-making relevant to the UK suggests little priority has been placed on sharing learning about supporting engagement in this area. Taking a place-shaping perspective, useful lessons can be drawn from other areas of local government with relevance for the alcohol environment. Barriers to engagement must be considered carefully, particularly around how communities are defined, and how different interests toward the local alcohol environment are represented, or not