Capital investment and U.S. accounting and tax policies

https://egrove.olemiss.edu/dl_proceedings/1181/thumbnail.jp

An Examination of Two Aspects of the NLRB Representation Election: Employee Attitudes and Board Inferences

In any event, the National Labor Relations Board (NLRB) has, during the last 35 years, made the ballot, with its implications of order and stability, available to over 25 million American workers. Some may suppose that the bulk of union organization has already taken place and that today the election function of the NLRB is relatively unimportant. This is not the case. The purpose of this paper is to examine, through the use of random sampling techniques, employee reactions to unions and employers, and to examine the effectiveness of NLRB policies followed in the regulation of representation elections

Recent Decisions

Comments on recent decisions by Thomas D. Logan, charles L. Daschle, R. Emmett Fitzgerald, Richard M. Di Valerio, Stan R. Herrlinger, Richard G. Dytrych, Paul R. Pressler, James Kalo, Joseph C. Spalding, and Carl F. Eiberger

Genetic Variants of Milk Proteins - Relevance to Milk Composition and Cheese Production.

End of Project ReportObjectives: (i) to develop rapid screening procedures for the determination of milk protein polymorphism (genetic variants) (ii) to determine the frequency distribution of milk protein genetic variants in a large population of Irish Holstein-Friesians and to determine if there was an association between κ-casein variant and milk yield and composition in this group of animals, and (iii) to make Cheddar and low-moisture part-skim Mozzarella cheese from different κ-casein genetic variant milks and to assess any effect on cheese yield, composition and functional characteristics. Conclusions:Analysis of 6,007 individual Irish Holstein-Friesian milks showed that the phenotype distribution of the κ-casein BB variant was very low at 1.98% compared to 53.07% for κ-casein AA and 44.95% for κ-casein AB. While no statistically significant associations were observed between κ-casein variant and milk yield and composition, κ-casein BB variant milks had superior rennet coagulation properties to that of the AA or AB variants. Generally, κ-casein variant had little effect on compositional attributes of cheese apart from FDM (fat in dry matter) which was significantly higher in cheeses from κ-casein BB milk than in those from κ-casein AA milk. Generally, κ-casein variant had no significant effects on either primary or secondary proteolysis, or on the sensory and/or textural characteristics of Cheddar or Mozzarella cheese throughout ripening; or on the functional characteristics (e.g. flow and stretch) of baked Mozzarella on storage for 90 days at 4°C. However, κ-casein BB variant milk gave significantly higher actual, and moisture adjusted yields of Cheddar and Mozzarella cheese than either κ-casein AB or AA variant milks. For example, the moisture adjusted Cheddar yield from κ-casein BB milk was 8.2% higher than from κ-casein AA milk. In the case of Mozzarella, the moisture adjusted yield was 12% higher. Based on the results, it is estimated that the actual yield of cheese in a plant producing 20,000 tonnes per year from κ-casein AA milk would increase to approximately 21,180 tonnes of Cheddar, or 21,780 tonnes of Mozzarella if made from κ-casein BB milk. Where κ-casein AB milk is used instead of κ-casein BB milk, the estimated yield of Mozzarella would increase to 21,580 tonnes.Department of Agriculture, Food and the Marin

Ensuring the Health Care Needs of Women: A Checklist for Health Exchanges

To inform the development of the state health insurance Exchanges under the Affordable Care Act, this checklist identifies key coverage, affordability and access issues that are important for women. Based on lessons learned from women’s health research and the Massachusetts experience, the checklist considers essential health benefits, implementation of no-cost preventive services including contraception, provider networks and affordability, outreach and enrollment efforts, and the importance of including gender and other demographic characteristics in data collection and reporting standards. It was jointly authored by policy experts at the Kaiser Family Foundation, The Connors Center for Women’s Health and Gender Biology at the Brigham and Women’s Hospital and the Jacobs Institute of Women’s Health at The George Washington University

High Pressure Processing of Dairy Foods

End of Project ReportThe term High Pressure Processing (HPP) is used to describe the technology whereby products are exposed to very high pressures in the region of 50 - 800 MPa (500 - 8000 Atmospheres). The potential application of HPP in the food industry has gained popularity in recent years, due to developments in the construction of HPP equipment which makes the technology more affordable. Applying HPP to food products results in modifications to interactions between individual components, rates of enzymatic reactions and inactivation of micro-organisms. The first commercial HPP products appeared on the market in 1991 in Japan, where HPP is now being used commercially for products such as jams, sauces, fruit juices, rice cakes and desserts. The pioneering research into the application of HPP to milk dates back to the end of the 19th century. Application of HPP to milk has been shown to modify its gel forming characteristics as well as reducing its microbial load. HPP offers the potential to induce similar effects to those generated by heat on milk protein. Recent reports have also indicated that HPP could accelerate the ripening of cheese. Much of the Irish cheese industry is based on the production of Cheddar cheese, the ripening time for which can vary from 4 - 12 months or more, depending on grade. A substantial portion of the cost associated with Cheddar manufacture is therefore attributed to storage under controlled conditions during ripening. Thus, any technology which may accelerate the ripening of Cheddar cheese while maintaining a balanced flavour and texture is of major economic significance. While food safety is a dominant concern, consumers are increasingly demanding foods that maintain their natural appearance and flavour, while free of chemical preservatives. HPP offers the food industry the possibility of achieving these twin goals as this technology can lead to reduced microbial loads without detrimentally effecting the nutritional or sensory qualities of the product. The development of food ingredients with novel functional properties offers the dairy industry an opportunity to revitalise existing markets and develop new ones. HPP can lead to modifications in the structure of milk components, in particular protein, which may provide interesting possibilities for the development of high value nutritional and functional ingredients. Hence these projects set out to investigate the potential of HPP in the dairy industry and to identify products and processes to which it could be applied.Department of Agriculture, Food and the Marin

Station report on the Goddard Space Flight Center (GSFC) 1.2 meter telescope facility

The 1.2 meter telescope system was built for the Goddard Space Flight Center (GSFC) in 1973-74 by the Kollmorgen Corporation as a highly accurate tracking telescope. The telescope is an azimuth-elevation mounted six mirror Coude system. The facility has been used for a wide range of experimentation including helioseismology, two color refractometry, lunar laser ranging, satellite laser ranging, visual tracking of rocket launches, and most recently satellite and aircraft streak camera work. The telescope is a multi-user facility housed in a two story dome with the telescope located on the second floor above the experimenter's area. Up to six experiments can be accommodated at a given time, with actual use of the telescope being determined by the location of the final Coude mirror. The telescope facility is currently one of the primary test sites for the Crustal Dynamics Network's new UNIX based telescope controller software, and is also the site of the joint Crustal Dynamics Project / Photonics Branch two color research into atmospheric refraction

The effect of high intakes of casein and casein phosphopeptide on calcium absorption in the rat

peer-reviewedThe effect of the level or source of dietary protein or protein-derived peptides on Ca absorption is not well understood. We determined, therefore, the influence of habitual dietary casein level, meal casein and meal casein phosphopeptide (CPP) on Ca absorption in the rat. True fractional Ca absorption was investigated in male 7-week-old rats, Wistar strain, in three separate studies using a faecal 47Sc : 47Ca ratio method. In studies A and C, rats (n 8 per group) were fed on a purified diet containing 200 g casein/kg for 2 weeks. Rats were then given a 47Ca-labelled meal (10 g) containing (per kg) either 0, 100, 200, or 300 g casein (study A) or 0, 100, 200, 350 or 500 g CPP (study C). In study B, rats (n 24 per group) were fed on a purified diet containing (per kg) either 200, 350 or 500 g casein for 2 weeks. Each group was then further randomized into three groups (n 8 per group) and given a 47Ca-labelled meal (10 g of the same diet) containing (per kg) either 200, 350 or 500 g casein. Ca absorption from a meal was unaffected by increasing meal casein concentration from 0 to 300 g/kg (study A), but was increased with a meal casein content of 500 g/kg (study B). Fractional Ca absorption decreased with increasing usual dietary casein intake in the range 200±500 g/kg (study B), suggesting intestinal adaptation. Ca absorption was unaffected by inclusion of 100 g CPP/kg in a single meal but was significantly (P,0×001) reduced by 200, 350 and 500 g CPP/kg meal, with no evident dose-relationship. Thus, while Ca absorption was enhanced by high-casein meals, the mechanism remains unclear

Candidate X-ray-Emitting OB Stars in the Carina Nebula Identified Via Infrared Spectral Energy Distributions

We report the results of a new survey of massive, OB stars throughout the Carina Nebula using the X-ray point source catalog provided by the Chandra Carina Complex Project (CCCP) in conjunction with infrared (IR) photometry from the Two Micron All-Sky Survey and the Spitzer Space Telescope Vela--Carina survey. Mid-IR photometry is relatively unaffected by extinction, hence it provides strong constraints on the luminosities of OB stars, assuming that their association with the Carina Nebula, and hence their distance, is confirmed. We fit model stellar atmospheres to the optical (UBV) and IR spectral energy distributions (SEDs) of 182 OB stars with known spectral types and measure the bolometric luminosity and extinction for each star. We find that the extinction law measured toward the OB stars has two components: Av=1--1.5 mag produced by foreground dust with a ratio of total-to-selective absorption Rv=3.1 plus a contribution from local dust with Rv>4.0 in the Carina molecular clouds that increases as Av increases. Using X-ray emission as a strong indicator of association with Carina, we identify 94 candidate OB stars with Lbol\geq10^4 Lsun by fitting their IR SEDs. If the candidate OB stars are eventually confirmed by follow-up spectroscopic observations, the number of cataloged OB stars in the Carina Nebula will increase by ~50%. Correcting for incompleteness due to OB stars falling below the Lbol cutoff or the CCCP detection limit, these results potentially double the size of the young massive stellar population.Comment: 19 pages, 8 figures, accepted for the ApJS Special Issue on the Chandra Carina Complex Project (CCCP), scheduled for publication in May 2011. All 16 CCCP Special Issue papers, including a version of this article with high-quality figures, are available at http://cochise.astro.psu.edu/Carina_public/special_issue.html (through 2011 at least