Unintended Consequences of Property Tax Relief: New York\u27s STAR Program

New York’s School Tax Relief Program, STAR, provides state-funded property tax relief for homeowners. Like a matching grant, STAR changes the price of public services, thereby altering the incentives of voters and school officials and leading to unintended consequences. Using data for New York State school districts before and after STAR was implemented, we find that STAR resulted in small increases in student performance along with significant decreases in the efficiency with which this performance is delivered and significant increases in school spending and property tax rates. These tax-rate increases magnify existing inequities in New York State’s education finance system

Measuring IS Service Quality in the Context of the Service Quality-User Satisfaction Relationship

There is little research regarding the relationship between IS service quality and user satisfaction, the most frequently used surrogate for information systems success. The current study is designed to investigate three ways of measuring service quality (i.e., confirmation/disconfirmation, perception-only, and overall assessment) and shed light on the relationship between service quality and user satisfaction. The results imply that when managers try to measure service quality to improve their service, they have to be cautious in ruling out or selecting one way or another of measuring service quality. The current research also clearly shows that mangers have to take care of the service quality to enhance user satisfaction. The models and results are discussed

The Quantitative Overhead Analysis for Effective Task Migration in Biosensor Networks

We present a quantitative overhead analysis for effective task migration in biosensor networks. A biosensor network is the key technology which can automatically provide accurate and specific parameters of a human in real time. Biosensor nodes are typically very small devices, so the use of computing resources is restricted. Due to the limitation of nodes, the biosensor network is vulnerable to an external attack against a system for exhausting system availability. Since biosensor nodes generally deal with sensitive and privacy data, their malfunction can bring unexpected damage to system. Therefore, we have to use a task migration process to avoid the malfunction of particular biosensor nodes. Also, it is essential to accurately analyze overhead to apply a proper migration process. In this paper, we calculated task processing time of nodes to analyze system overhead and compared the task processing time applied to a migration process and a general method. We focused on a cluster ratio and different processing time between biosensor nodes in our simulation environment. The results of performance evaluation show that task execution time is greatly influenced by a cluster ratio and different processing time of biosensor nodes. In the results, the proposed algorithm reduces total task execution time in a migration process

Micromorphological and Chemical Characteristics of Cengal (Neobalanocarpus beimii) Heartwood Decayed by Soft Rot Fungi

The heartwood of cengal (Neobalanocarpus heimii) is known to have a high degree of decay resistance by virtue of its high extractive content. After 30 years in ground contact an utility pole of this tropical hardwood was found to be degraded only in the surface layers by cavity-forming soft rot fungi. The present work was undertaken I) to characterize the degradation of cengal heartwood from the aspect of ultrastructure and chemistry and 2) to investigate the correlation between soft rot decay and its extractive microdistribution in wood tissues. The chemical analysis of cengal heartwood revealed the presence of a high amount of extractives as well as lignin. The wood contained a relatively high amount of condensed lignin and the guaiacyl units. Microscopic observations revealed that vessels, fibers and parenchyma cells (both ray and axial parenchyma) all contained extractives in their lumina, but in variable amounts. The lumina of fibers and most axial parenchyma were completely or almost completely filled with the extractives. TEM micrographs showed that cell walls were also impregnated with extractives and that pit membranes connecting parenchyma cells were well coated and impregnated with extractives. However, fungal hyphae were present in the extractive masses localized in cell lumina, and indications were that the extractives did not completely inhibit fungal growth. The extent of cell wall degradation varied with tissue types. The fibers appeared to be more susceptible to decay than vessels and parenchyma. Middle lamella was the only cell wall region which remained intact in all cell types which were severely degraded. The microscopic observations suggested a close correlation between extractive microdistribution and the pattern and extent of cell wall degradation. In addition to the toxicity to fungi, the physical constraint of the extractive material present in cengal heartwood cells is likely to have a profound effect on the growth and path of invasion of colonizing fungi, thus conferring protection to wood by restricting fungal entry into cell walls. The presence of relatively high amount of condensed lignin is also likely to be a factor in the resistance of cengal heartwood to soft rot decay

Identification and expression profiling of flax (Linum usitatissimum L.) polyamine oxidase genes in response to stimuli

Polyamine oxidases (PAOs) are known to be involved in either the terminal catabolism or the back conversion of polyamines, which affect a range of physiological processes, including growth, development, and stress responses. In this study, based on genome-wide analysis, we identified five putative PAO genes (LuPAO1 to LuPAO5) in flax (Linum usitatissimum L.) that contain the amino-oxidase domain and FAD-binding-domain. The expression analysis using quantitative real-time PCR revealed spatial variations in the expression of LuPAOs in different organs. In addition, the expression level of LuPAOs in the flax cell suspension culture was increased by treatment with methyl- jasmonate (MeJA) or pectin, but not with salicylic acid or chitosan. This indicates that LuPAOs might be involved in the MeJA-mediated biological activities. Taken together, our genome-wide analysis of PAO genes and expression profiling of these genes provide the first step toward the functional dissection of LuPAOs

A Single Recurrent Mutation in the 5′-UTR of IFITM5 Causes Osteogenesis Imperfecta Type V

Osteogenesis imperfecta (OI) is a heterogenous group of genetic disorders of bone fragility. OI type V is an autosomal-dominant disease characterized by calcification of the forearm interosseous membrane, radial head dislocation, a subphyseal metaphyseal radiodense line, and hyperplastic callus formation; the causative mutation involved in this disease has not been discovered yet. Using linkage analysis in a four-generation family and whole-exome sequencing, we identified a heterozygous mutation of c.−14C>T in the 5′-untranslated region of a gene encoding interferon-induced transmembrane protein 5 (IFITM5). It completely cosegregated with the disease in three families and occurred de novo in five simplex individuals. Transfection of wild-type and mutant IFITM5 constructs revealed that the mutation added five amino acids (Met-Ala-Leu-Glu-Pro) to the N terminus of IFITM5. Given that IFITM5 expression and protein localization is restricted to the skeletal tissue and IFITM5 involvement in bone formation, we conclude that this recurrent mutation would have a specific effect on IFITM5 function and thus cause OI type V