938 research outputs found
The Genus Exitianus in North America Including Mexico (Homoptera: Cicadellidae)
Author Institution: Department of Zoology and Entomology, The Ohio State Universit
The Motor Fuel Tax Evasion Issue in Kentucky
Tax evasion is an elusive and burgeoning problem. Methods of tax evasion are continually changing and adapting to new methods of tax enforcement. However, there are strategies that can reduce the potential loss due to fuel tax evasion. This study of fuel tax evasion in Kentucky and the southeastern states provides additional information regarding the causes and nature of the road fund tax evasion problem, and identifies state and federal/state efforts to mitigate the tax evasion challenge. The concepts, issues, and recommendations in this report can aid in reducing evasion of the Kentucky motor fuels tax., thereby, enhancing the efficiency and equity in the administration of the motor fuels tax and increase the resources collected in the Kentucky Road Fund
Antibody responses to a Cryptosporidium parvum rCP15/60 vaccine
Cryptosporidium parvum is a zoonotic apicomplexa-protozoan pathogen that causes gastroenteritis and diarrhoea in mammals worldwide. The organism is transmitted by ingestion of oocysts, which are shed in faeces, and completes its lifecycle in a single host.^1^ C. parvum is ubiquitous on dairy operations worldwide and is one of the leading causes of diarrhoea in calves on these farms.^2,3^ Here, for the first time, we describe the antibody response in a large group of cows to a recombinant C. parvum oocyst surface protein (rCP15/60) vaccine and the antibody response in calves fed rCP15/60-immune colostrum produced by these vaccinated cows. Results of recent genotype surveys indicate that calves are the only major reservoir for C. parvum infections in humans.^4^ Human C. parvum infections are particularly prevalent and often fatal in neonates in developing countries and to immunocompromised people, such as AIDs patients.^4^ Drug therapy against cryptosporidiosis is limited and not wholly efficacious in either humans or calves^5^, making development of an effective vaccine of paramount importance. To date, there is no commercially available effective vaccine against C. parvum, although passive immunization utilizing different zoite surface (glyco)proteins has showed promise.^6-9^ All cows we vaccinated produced an antibody response to the rCP15/60 vaccine and the magnitude of response correlated strongly with the subsequent level of antibody in their colostrum. All calves fed rCP15/60-immune colostrum showed a dose-dependent absorption of antibody. Our results demonstrate that vaccination of cows with rCP15/60 successfully induces antibodies against CP15/60 in their serum and colostrum and that these antibodies are then well absorbed when fed to neonatal calves. With further research, this C. parvum vaccine may well be a practical method of conferring passive protection to calves against cryptosporidiosis. Furthermore, a specifically targeted immune-colostrum may be valuable in protection and treatment of immunocompromised human patients with cryptosporidiosis
Manado Undersea Wedding Hall. Aquascape Architecture
Pernikahan merupakan peristiwa penting dalam hidup sehingga perlu persiapan dan perencanaan yang matang sehingga semua keperluan pernikahan dapat dipenuhi. Ini berarti memerlukan banyak waktu dan tenaga untuk mempersiapkannya sehingga setiap kebutuhan pesta pernikahan mulai dari pre wedding, wedding, dan honeymoon dapat berjalan sesuai dengan apa yang diinginkan. Ada berbagai tempat di kota Manado saat ini yang menjadi tujuan untuk melangsungkan pernikahan seperti: M Icon, MCC, MGP, Nyiur Melambai Restauran dan lainnya. Tetapi dari berbagai tempat pernikahan yang ada di kota manado saat ini belum ada tempat pernikahan yang menawarkan fasilitas atau suasana pernikahan di dalam air yang dapat mewadahi upacara pernikahan dari pre wedding, wedding, dan honeymoon dalam satu tempat sehingga banyak waktu yang dibutuhkan dalam menyiapkan dan merayakan pesta pernikahan.Dalam desain “Manado Undersea Wedding Hall”, diharapkan dapat memenuhi kebutuhan dan keinginan dari masyarakat akan sebuah tempat pesta pernikahan yang menawarkan konsep baru, dan fasilitas yang dapat mewadahi upacara pernikahan mulai dari pre wedding, wedding, dan honeymoon, sehingga setiap calon pasangan dapat memanfaatkan waktu seefisien mungkin dalam mengatur dan merayakan upacara pernikahan yang diinginkan. Dalam pendekatan Aquascape Architecture, desain “Manado Undersea Wedding Hall” akan didesain dengan konsep baru, dimana objek ini akan menawarkan view panorama bawah laut yaitu keindahan berbagai macam ikan dan keindahan terumpu karang bawah laut kota Manado
Legislation Review and Recommendations to Reduce Evasion of Kentucky Road Fund Revenues
Kentucky, like other states, is facing fiscal challenges in providing expanding public services demanded by citizens. One danger of constrained fiscal resources and shortsighted political horizons is the tendency to neglect the investment and maintenance of long-term infrastructures like highways. The Kentucky road fund protects against these dangers by providing earmarked resources for the state\u27s roadways, insuring that basic infrastructure needs are met. However, evasion of road fund revenues decreases the funds available to meet the needs of Kentucky\u27s transportation infrastructure. For these reasons, the Kentucky Transportation Cabinet is interested in developing policy recommendations intended to mitigate evasion of road fund revenues.
This report compliments the final report The Motor Fuel Tax Evasion Issue in Kentucky, 1996 (KYSPR 93-153) which identifies potential concerns in the nature and causes of road fund tax evasion. This current study constitutes an informal report that is complimentary to research report KTC-96-16. Moreover, it provides additional detail regarding the legislative action that addresses fuel tax evasion in the southern region. This report also develops estimates of the revenues lost through evasion in vehicle registration and licensing in the Commonwealth.
The Federal Highway Trust and the Kentucky road fund were established to provide earmarked resources for maintaining and building federal and state roadways. Two major sources of the revenues for the Kentucky road fund are the motor fuels tax and vehicle licensing and registration fees/taxes.
Evasion of these revenues diminishes the resources available to maintaining and building state roadways. There are three studies that have estimated the fuel tax revenue lost through evasion. The U.S. Department of Transportation estimated that evasion of the gasoline tax is between three and seven percent of the gallons consumed nationally, while diesel fuel tax evasion is 15 to 25 percent of gallons consumed nationally. Evidence of fuel tax evasion is provided in the Council of State Governments (CSG) study that estimated nearly 1.2 billion dollars of aggregate state fuel tax revenue was evaded in fiscal year 1993. Estimates of the fuel tax evasion occurring in Kentucky are provided in the KTC final report The Motor Fuel Tax Evasion Issue in Kentucky (1996). This study estimates that up to 20 million dollars of Kentucky fuel tax revenue was potentially evaded in fiscal year 1993.
Estimates of revenue lost through evasion of vehicle registration and licensing are less common. The CSG report estimated that between 421 to 654 million dollars of aggregate state revenue from licensing and registration were evaded in fiscal year 1993. Similar analysis is applied to obtain the evasion losses of Kentucky vehicle registration and the associated ad valorem taxes as reported in Appendix B. The estimation predicts that over 239 thousand vehicles were unregistered in Kentucky in 1994, resulting in a road fund revenue loss that approach 50 million dollars
Manado Wedding Resort “ Waterscape Architecture “
Manado Wedding Resort adalah sebuah wadah yang melayani akan kebutuhan saat akan melaksanakan pernikahan maupun setelah pernikahan.Wadah ini nantinya akan menjadi alternatif pemecah masalah bagi pasangan kekasih yang ingin menikah atau untuk liburan setelah pasca pernikahan.Waterscape Architecture merupakan tema yang diambil untuk meningkatkan kualitas perancangan. Tema ini berfungsi sebagai bentuk pemanfaatan air pada arsitektur. Air dapat menciptakan suasana beragam yang berpengaruh pada perasaan dan suasana hati manusia baik itu dari efek visual maupun efek suara. Kota Manado sebagai kota yang dominan kaya akan unsur air memenuhi kriteria dalam penerapan tema, serta kota Manado sebagai kota pariwisata banyak menarik turis lokal dan interlokal menjadikan kota Manado memiliki prospek lokasi yang tinggi dalam pembangunan resor
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