Effects of the Tax Cuts and Jobs Act on State Individual Income Taxes

This article considers how the changes in the federal tax code will affect states whose tax codes link to the federal tax code. The article first summarizes the different parts of the federal code state tax codes link to, most importantly by linking to the definition of income. The article then describes the provisions of the Tax Cuts and Jobs Act that will have the biggest effect on state taxes. The article then uses four sample states (Missouri, Colorado, Utah and New York) and the District of Columbia to analyze how the changes contained in the Tax Cut and Jobs Act will affect: 1) the revenue collected by these jurisdictions; and 2) the state tax incidence across different income groups

Mindestkurs für den Schweizer Franken: Gefährlicher Interventionismus der SNB?

Die Schweiz ist in den vergangenen Monaten durch die drastische Aufwertung des Schweizer Franken gegenüber dem Euro unter Druck geraten. Im September 2011 verkündete deshalb die Schweizerische Nationalbank (SNB) einen Mindestkurs des Franken zum Euro. Mit einer Untergrenze von 1,20 Franken je Euro soll der nach Ansicht der SNB »massiven Überbewertung« der Währung entgegengewirkt werden. Oliver Landmann, Universität Freiburg, sieht diese Maßnahme vor dem Hintergrund, dass die Schweiz als kleine offene Volkswirtschaft auch als Nicht-Mitglied der Europäischen Union aufs Engste mit ihrem politischen und wirtschaftlichen Umland verbunden ist. Das bedeutet, dass das Land von allen positiven wie negativen Entwicklungen in der EU betroffen sein wird. Deshalb wäre es eine Illusion zu glauben, die Schwierigkeiten, in welche die Eurozone durch ihre aktuelle Krise geraten ist, könnten an der Schweiz vorbeigehen. Die Festlegung eines Mindestkurses von 1,20 Fr. ist zwar kein Wundermittel, aber eine »mit Bedacht ergriffene Maßnahme der Schadensminimierung«. Gunther Schnabl, Universität Leipzig, betont, dass die Schweiz mit dieser Entscheidung geldpolitischen Handlungsspielraum zurückgewinnt, da sie sich »von dem Fluch spekulativer Kapitalzuflüsse« teilweise befreien kann. Allerdings bleibe die Wechselkursbindung im derzeitigen Umfeld der globalen Liquiditätsschwemme sowie instabiler europäischer Staatshaushalte und Banken nur eine unbefriedigende Lösung. Denn bei festem Wechselkurs und steigender Inflation werden die immensen Euro-Reserven in der Schweizerischen Zentralbankbilanz langfristig real entwertet. Damit werde die Sozialisierung der Kosten der europäischen Staatsschulden- und Finanzkrisen auf die Schweiz ausgeweitet. David Iselin und Michael J. Lamla, KOF Konjunkturforschungsstelle der ETH Zürich, werten die Einführung der Wechselkursuntergrenze als Erfolg und das Risiko dieses Engagements der SNB als gering. Angesichts der erwarteten niedrigen Inflationsraten im nächstenSchweizer Franken, Wechselkurs, Wechselkurspolitik, Finanzmarktkrise, Eurozone, Interventionismus, Zentralbank, Schweiz

Estimates of North Atlantic ventilation and mode water formation for winters 2002–06

Author Posting. © American Meteorological Society, 2009. 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 Physical Oceanography 39 (2009): 2600-2617, doi:10.1175/2009JPO3930.1.Lagrangian estimates for ventilation rates in the Gulf Stream Extension using Argo and World Ocean Circulation Experiment/Atlantic Climate and Circulation Experiment (WOCE/ACCE) float data, scatterometer (QuikSCAT) wind stress satellite observations, and altimetric [Archiving, Validation, and Interpretation of Satellite Oceanographic data (AVISO)] sea surface height (SSH) satellite observations from 2002 to 2006 are presented. Satellite winds and estimates of surface geostrophic currents allow the inclusion of the effects of currents on wind stress as well as their impact on the Ekman pumping. The presence of large surface geostrophic currents decreases the total Ekman pumping, contributing up to 20% where the Gulf Stream makes its two sharpest turns, and increases the total Ekman pumping by 10% or less everywhere else. The ageostrophic currents may be as large as 15% of the geostrophic currents, but only in proximity of the Gulf Stream. Using currents and mixed layer depths (MLDs) that are either climatological or vary from year to year, obducted water tends to originate along the Gulf Stream, while subducted water tends to originate to its south. However, using time-varying MLDs for each year, subduction varies significantly, sometimes oppositely from obduction. The 18° Water (EDW) subducts in different locations and is distributed differently each year but tends to be located in the Sargasso Sea. Vertical pumping is the only dominant factor in ventilation closer to the coast where MLDs are shallower and lighter parcels are subducted. Vertical pumping contributes up to 20% of the several hundreds of ventilated meters per year around the Gulf Stream and less elsewhere. Using a temperature- or density-based criterion for estimating the MLDs, especially along the coasts and north of 45°N, obduction estimates differ by up to 25%. The horizontal and temporal structure of the MLDs is the primary factor that controls the tens of sverdrups of ventilation (and a few sverdrups of EDW subduction)

Effect on Adherence to Nicotine Replacement Therapy of Informing Smokers Their Dose Is Determined by Their Genotype: A Randomised Controlled Trial

BACKGROUND: The behavioural impact of pharmacogenomics is untested. We tested two hypotheses concerning the behavioural impact of informing smokers their oral dose of NRT is tailored to analysis of DNA. METHODS AND FINDINGS: We conducted an RCT with smokers in smoking cessation clinics (N = 633). In combination with NRT patch, participants were informed that their doses of oral NRT were based either on their mu-opioid receptor (OPRM1) genotype, or their nicotine dependence questionnaire score (phenotype). The proportion of prescribed NRT consumed in the first 28 days following quitting was not significantly different between groups: (68.5% of prescribed NRT consumed in genotype vs 63.6%, phenotype group, difference = 5.0%, 95% CI -0.9,10.8, p = 0.098). Motivation to make another quit attempt among those (n = 331) not abstinent at six months was not significantly different between groups (p = 0.23). Abstinence at 28 days was not different between groups (p = 0.67); at six months was greater in genotype than phenotype group (13.7% vs 7.9%, difference = 5.8%, 95% CI 1.0,10.7, p = 0.018). CONCLUSIONS: Informing smokers their oral dose of NRT was tailored to genotype not phenotype had a small, statistically non-significant effect on 28-day adherence to NRT. Among those still smoking at six months, there was no evidence that saying NRT was tailored to genotype adversely affected motivation to make another quit attempt. Higher abstinence rate at six months in the genotype arm requires investigation. TRIAL REGISTRATION: Controlled-Trials.com ISRCTN14352545.</p

Sources and cycling of dissolved and particulate organic radiocarbon in the northwest Atlantic continental margin

Continental shelves and slopes are productive and dynamic ocean margin systems that also regulate the fluxes of terrestrial, riverine, and estuarine materials between the continents and oceans. In order to evaluate the ages, potential sources, and transformations of organic matter in an ocean margin system, we measured the radiocarbon (Delta (14)C and delta (13)C distributions of total dissolved organic carbon (DOC), suspended particulate organic carbon (POC), and dissolved inorganic carbon (DIC) in waters of the Middle Atlantic Bight (MAB) continental shelf and slope in April-May 1994. The Delta (14)C of DOC was greatest (as high as -39 parts per thousand) in surface waters of the shelf, decreasing rapidly offshore and with depth, even in relatively shallow (25-50 in depth) shelf waters. The lowest Delta (14)C-DOC values were observed in deep slope waters, where they were significantly lower than values measured previously for the deep Sargasso Sea. There was a strong inverse relationship between Delta (14)C-DOC and delta (-13)C-DOC in all shelf and surface slope waters of the MAB, which is likely attributable to varying contributions of young, (14)C-enriched organic matter of terrestrial and/or riverine origin. The more highly (14)C-depleted DOC in deep : slope waters (as low as -442 parts per thousand) generally had a correspondingly lower delta (13)C (as low as -22.3 parts per thousand) component. However, this must originate from relic terrestrial material either in the MAB itself or be discharged to the MAB from rivers and estuaries. The isotopic signatures of POC were clearly differentiable from DOC and indicate that this pool also contained a broad range of both old and young material of terrestrial (delta (13)C as low as -24.9 parts per thousand) and marine (delta (13)C as high as -19.9 parts per thousand) origin throughout the MAB shelf and slope. The highest Delta (14)C-POC values (up to 78 parts per thousand) were observed in shallow shelf waters of the southern MAR Conversely, the lowest Delta (14)C-POC values (as low as -394 parts per thousand) were found in MAB deep slope waters and were also significantly more depleted in (14)C than POC from the central north Atlantic (Sargasso Sea). A multiple-source isotopic mass balance model employing both (14)C and (13)C was used to evaluate the relative contributions of both young and old terrigenous versus marine organic matter to DOC and POC in the MAR The results indicate that shelf and slope DOC is comprised of an old marine fraction (represented by offshore Sargasso Sea material) and either a young terrestrial/riverine/estuarine (TRE) component (in shelf and shallow slope waters) or a relic TRE component (in deep and some shallow slope waters). In contrast, suspended POC from the MAB appears to originate predominantly from a mixture of recent MAB primary production and an old, TRE component, similar to that observed in one of the major subestuaries of the Chesapeake Bay. These results suggest that both young and old sources of terrestrial and riverine organic matter can comprise a significant fraction of the DOC and POC in ocean margins. Preliminary calculations indicate that the export of this compositionally unique DOC and suspended POC may be significant terms in the organic carbon budgets of the MAB and other margin systems

Micron-scale laser-wire scanner for the KEK Accelerator Test Facility extraction line

A laser-wire transverse electron beam size measurement system has been constructed and operated at the Accelerator Test Facility (ATF) extraction line at KEK. The construction of the system is described in detail along with the environment of the ATF related to the laser wire. A special set of electron beam optics was developed to generate an approximately 1 mu m vertical focus at the laser-wire location. The results of our operation at the ATF extraction line are presented, where a minimum rms electron beam size of 4: 8 +/- 0: 3 mu m was measured, and smaller electron beam sizes can be measured by developing the method further. The beam size at the laser-wire location was changed using quadrupoles and the resulting electron beam size measured, and vertical emittance extracted

From Sea to Sea: Canada's Three Oceans of Biodiversity

Evaluating and understanding biodiversity in marine ecosystems are both necessary and challenging for conservation. This paper compiles and summarizes current knowledge of the diversity of marine taxa in Canada's three oceans while recognizing that this compilation is incomplete and will change in the future. That Canada has the longest coastline in the world and incorporates distinctly different biogeographic provinces and ecoregions (e.g., temperate through ice-covered areas) constrains this analysis. The taxonomic groups presented here include microbes, phytoplankton, macroalgae, zooplankton, benthic infauna, fishes, and marine mammals. The minimum number of species or taxa compiled here is 15,988 for the three Canadian oceans. However, this number clearly underestimates in several ways the total number of taxa present. First, there are significant gaps in the published literature. Second, the diversity of many habitats has not been compiled for all taxonomic groups (e.g., intertidal rocky shores, deep sea), and data compilations are based on short-term, directed research programs or longer-term monitoring activities with limited spatial resolution. Third, the biodiversity of large organisms is well known, but this is not true of smaller organisms. Finally, the greatest constraint on this summary is the willingness and capacity of those who collected the data to make it available to those interested in biodiversity meta-analyses. Confirmation of identities and intercomparison of studies are also constrained by the disturbing rate of decline in the number of taxonomists and systematists specializing on marine taxa in Canada. This decline is mostly the result of retirements of current specialists and to a lack of training and employment opportunities for new ones. Considering the difficulties encountered in compiling an overview of biogeographic data and the diversity of species or taxa in Canada's three oceans, this synthesis is intended to serve as a biodiversity baseline for a new program on marine biodiversity, the Canadian Healthy Ocean Network. A major effort needs to be undertaken to establish a complete baseline of Canadian marine biodiversity of all taxonomic groups, especially if we are to understand and conserve this part of Canada's natural heritage

A prenylated dsRNA sensor protects against severe COVID-19

Inherited genetic factors can influence the severity of COVID-19, but the molecular explanation underpinning a genetic association is often unclear. Intracellular antiviral defenses can inhibit the replication of viruses and reduce disease severity. To better understand the antiviral defenses relevant to COVID-19, we used interferon-stimulated gene (ISG) expression screening to reveal that OAS1, through RNase L, potently inhibits SARS-CoV-2. We show that a common splice-acceptor SNP (Rs10774671) governs whether people express prenylated OAS1 isoforms that are membrane-associated and sense specific regions of SARS-CoV-2 RNAs, or only express cytosolic, nonprenylated OAS1 that does not efficiently detect SARS-CoV-2. Importantly, in hospitalized patients, expression of prenylated OAS1 was associated with protection from severe COVID-19, suggesting this antiviral defense is a major component of a protective antiviral response

Vampires in the village Žrnovo on the island of Korčula: following an archival document from the 18th century

Središnja tema rada usmjerena je na raščlambu spisa pohranjenog u Državnom arhivu u Mlecima (fond: Capi del Consiglio de’ Dieci: Lettere di Rettori e di altre cariche) koji se odnosi na događaj iz 1748. godine u korčulanskom selu Žrnovo, kada su mještani – vjerujući da su se pojavili vampiri – oskvrnuli nekoliko mjesnih grobova. U radu se podrobno iznose osnovni podaci iz spisa te rečeni događaj analizira u širem društvenom kontekstu i prate se lokalna vjerovanja.The main interest of this essay is the analysis of the document from the State Archive in Venice (file: Capi del Consiglio de’ Dieci: Lettere di Rettori e di altre cariche) which is connected with the episode from 1748 when the inhabitants of the village Žrnove on the island of Korčula in Croatia opened tombs on the local cemetery in the fear of the vampires treating. This essay try to show some social circumstances connected with this event as well as a local vernacular tradition concerning superstitions