Seasonal Occurrence of the Sod Webworm Moths (Lepidoptera: Crambidae) of Ohio

While nearly 100 species of sod webworms are known to occur in North America, the species complex and seasonal occurrence of these moths has been documented in relatively few states. For Ohio, there is little published record of the sod webworm species complex, and the seasonal occurrence of only a few economically important species has been documented. Using black light traps, sod web worm adult flight activity was monitored over the course of three to five years at four different locations throughout Ohio. In this paper we report the seasonal occurrence of sod web worms species captured at these locations. These data provide a historical benchmark of sod web­worm species diversity, local abundance, and seasonal occurrence in Ohio

Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?

To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income tax expenses to date. We use publicly available financial statement information to estimate firm-level effective tax rates (ETRs) for 10,642 corporations from 85 countries from 1988 to 2007. We find that multinationals and domestic-only companies face similar ETRs. We also find that, on average, ETRs declined by seven percentage points or 20% over the period. German, Japanese, Australian and Canadian decreases were large. American, British, and French declines were more modest. Nonetheless, because ETRs were falling worldwide, the ordinal rank from high-tax countries to low-tax countries changed little. Japanese firms always faced the highest ETRs. ETRs for tax havens and countries from the Middle East and Asia (ignoring Japan) were always lower than those for the U.S. and European countries. These findings should provide some empirical underpinning for ongoing policy debates about the taxation of multinational profits.

Alignment verification for electron beam lithography

Alignment between lithography layers is essential for device fabrication. A minor defect in a single marker can lead to incorrect alignment and this can be the source of wafer reworks. In this paper we show that this can be prevented by using extra alignment markers to check the alignment during patterning, rather than inspecting vernier patterns after the exposure is completed. Accurate vernier patterns can often only be read after pattern transfer has been carried out. We also show that by using a Penrose tile as a marker it is possible to locate the marker to about 1 nm without fully exposing the resist. This means that the marker can be reused with full accuracy, thus improving the layer to layer alignment accuracy. Lithography tool noise limits the process

Cross-Country Comparisons of Corporate Income Taxes

To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income taxes to date. We use publicly available financial statement information for 11,602 public corporations from 82 countries from 1988 to 2009 to estimate country-level effective tax rates (ETRs). We find that the location of a multinational and its subsidiaries substantially affects its worldwide ETR. Japanese firms always faced the highest ETRs. U.S. multinationals are among the highest taxed. Multinationals based in tax havens face the lowest taxes. We find that ETRs have been falling over the last two decades; however, the ordinal rank from high-tax countries to low-tax countries has changed little. We also find little difference between the ETRs of multinationals and domestic-only firms. Besides enhancing our knowledge about international taxes, these findings should provide some empirical underpinning for ongoing policy debates about the taxation of multinationals.

Are Adolescent Risk Assessment Tools Sensitive to Change? A Framework and Examination of the SAVRY and the YLS/CMI

Although many adolescent risk assessment tools include an emphasis on dynamic factors, little research has examined the extent to which these tools are capable of measuring change. In this article, we outline a framework to evaluate a tool’s capacity to measure change. This framework includes: (1) measurement error and reliable change, and (2) sensitivity (i.e., internal, external, and relative sensitivity). We then used this framework to evaluate the Structured Assessment of Violence Risk in Youth (SAVRY) and Youth Level of Service/Case Management Inventory (YLS/CMI). Research assistants conducted 509 risk assessments with 146 adolescents on probation (101 male, 45 female), who were assessed every 3 months over a 1-year period. Internal sensitivity was partially supported, as a modest proportion of youth showed changes over time. External sensitivity (i.e., the association between change scores and reoffending) was also partially supported. In particular, 22% of the associations between change scores and any and violent reoffending were significant at a 6-month follow-up. However, only one change score (i.e., Peer Associations) remained significant after the Bonferroni correction was applied. Finally, relative sensitivity was not supported, as the SAVRY and YLS/CMI was not more dynamic than the Psychopathy Checklist: Youth Version (PCL:YV). Specifically, the 1-year rank-order stability coefficients for the SAVRY, YLS/CMI, and PCL:YV Total Scores were .78, .75, and .76, respectively. Although the SAVRY and YLS/CMI hold promise, further efforts may help to enhance sensitivity to short-term changes in risk

The Inventory of Callous-Unemotional Traits: Reliability, Convergent Validity, and Predictive Validity for Reoffending in Adolescents on Probation

This prospective study assessed the reliability and validity of the Inventory of Callous-Unemotional Traits (ICU) in a sample of 70 adolescent offenders. With the exception of the Unemotional subscale, ICU scores showed acceptable reliability. ICU total and Callousness scores demonstrated moderate associations with the Antisocial Process Screening Device and the Psychopathy Checklist: Youth Version. The ICU also demonstrated moderate predictive accuracy for violent reoffending over an 18-month follow-up period. While these findings provide some support for the ICU’s validity, more research is needed to determine if it is appropriate for use in applied settings with adolescent offenders

Ten-year Trends in Physical Dating Victimization among Adolescent Boys and Girls in British Columbia, Canada

Physical dating violence (PDV) victimization among adolescents is a serious global problem. Although knowledge of trends in PDV victimization can help guide programming and health policies, little research has examined whether the prevalence of PDV victimization has increased, decreased, or remained stable over time among non-U.S.-based samples of youth. In addition, few studies have directly tested whether disparities in PDV victimization between boys and girls have narrowed, widened, or remained unchanged in recent years. To address these gaps, we used school-based data from the British Columbia Adolescent Health Surveys (BC AHS) of 2003, 2008, and 2013 (n boys = 18,441 and n girls = 17,459) to examine 10-year trends in PDV victimization. We also tested whether trends differed across self-reported sex. Data from the 2003 to 2013 BC AHS revealed that recent PDV victimization rates had significantly decreased among youth overall (5.9% to 5.0%) and boys (8.0% to 5.8%), but not girls (5.3% to 4.2%). Although boys had steeper declines than girls in PDV victimization rates, year-by-sex interactions indicate that the sex gap in PDV victimization had not significantly narrowed. Moreover, rates of PDV victimization over the 10-year period indicated significantly higher rates of PDV victimization among boys compared to girls. Despite positive declines in recent rates of PDV victimization among youth, important differences in rates of PDV victimization between boys and girls remain. These findings underscore the need for greater attention to sex differences in research and programming and health policies to reduce PDV victimization and the sex disparities therein

Seasonal Occurrence of the Sod Webworm Moths (Lepidoptera: Crambidae) of Ohio

While nearly 100 species of sod webworms are known to occur in North America, the species complex and seasonal occurrence of these moths has been documented in relatively few states. For Ohio, there is little published record of the sod webworm species complex, and the seasonal occurrence of only a few economically important species has been documented. Using black light traps, sod web worm adult flight activity was monitored over the course of three to five years at four different locations throughout Ohio. In this paper we report the seasonal occurrence of sod web worms species captured at these locations. These data provide a historical benchmark of sod web­worm species diversity, local abundance, and seasonal occurrence in Ohio

Advanced sensors and instrumentation

NASA is currently investigating the readiness of Advanced Sensors and Instrumentation to meet the requirements of new initiatives in space. The following technical objectives and technologies are briefly discussed: smart and nonintrusive sensors; onboard signal and data processing; high capacity and rate adaptive data acquisition systems; onboard computing; high capacity and rate onboard storage; efficient onboard data distribution; high capacity telemetry; ground and flight test support instrumentation; power distribution; and workstations, video/lighting. The requirements for high fidelity data (accuracy, frequency, quantity, spatial resolution) in hostile environments will continue to push the technology developers and users to extend the performance of their products and to develop new generations