Taxation and regulation of smoking, drinking and gambling in the European Union

Smoking is the single largest cause of avoidable death in the European Union accounting for over half a million deaths each year. One in ten of all 11-year olds have been drunk twice or more times, possibly causing lasting physical and mental harm. Electronic gaming machines are the crack cocaine of gambling. Consumer sovereignty, on the other hand, indicates that people should be allowed to smoke as long as they do not harm others. There is sound medical evidence, furthermore, that a drink each day keeps the doctor away, while recreational gambling can be an enjoyable form of entertainment for many people. These and other salient facts about the harmful and positive effects of smoking, drinking and gambling provide the background for a dispassionate economic analysis of the taxation and regulation of these activities. The main message the studies convey is that it would be unrealistic to rely solely on duty levels and differentiation to curb abusive use. Duty levels do have a clear impact in restraining consumption by children and young adults - an important priority for policy. But complementary policies - including direct regulation and provision of information - also have a meaningful role to play in each of the markets for tobacco, alcohol and gambling.

Alien Registration- Smith, Forrest (Portland, Cumberland County)

https://digitalmaine.com/alien_docs/22253/thumbnail.jp

The Educational Attainment of Looked After Children - Local Authority Pilot Projects : Final Research Report

The aim of the research was to identify interventions that appeared to make the most difference in terms of both the educational experience and outcomes of the looked after children and young people participating in the local authority pilot projects. Data on attendance, exclusions and attainment were collected for a population of more than 600 children and young people. The research also analysed qualitative data, based on interviews with project co-ordinators, professionals, children and young people, and their parents and carers

Management of the Berea College Forest: Changes Over the Past Century

• The Berea College Forest was started in 1898 when Silas C. Mason purchased the first tract of forest land. • The land that was acquired was not ideal forest land, often having soil erosion and other problems due to previous overgrazing or over-farming, poor logging habits, and general neglect. • Mason’s main goals for the forest were to provide timber, educational opportunities, recreation, and water production for the college and surrounding areas

Spitzer Mid-Infrared Imaging of Nearby Ultraluminous Infrared Galaxies

We have observed 14 nearby (z<0.16) Ultraluminous Infrared Galaxies (ULIRGs) with Spitzer at 3.6-24 microns. The underlying host galaxies are well-detected, in addition to the luminous nuclear cores. While the spatial resolution of Spitzer is poor, the great sensitivity of the data reveals the underlying galaxy merger remnant, and provides the first look at off-nuclear mid-infrared activity.Comment: To appear in the conference proceedings for Spitzer New Views of the Universe, held Nov. 2004 in Pasadena, C

Field evaluations of the CropManage decision support tool for improving irrigation and nutrient use of cool season vegetables in California

Vegetable growers on the central coast of California are under regulatory pressure to reduce nitrate loading to ground and surface water supplies. California also implemented legislation that limits agricultural pumping in regions such as the central coast where the aquifers have been over-extracted for crop irrigation. Growers could potentially use less N fertilizer, address water quality concerns, and conserve water by improving water management and matching nitrogen applications to the N uptake pattern of their crops. Two tools available to growers, the soil nitrate quick test (SNQT) and reference evapotranspiration (ETo) data have been previously shown to improve the management of water and fertilizer nitrogen in vegetable production systems. However, adoption of these practices has not been widespread. These techniques can be time consuming to use, and vegetable growers often have many crops to manage. To address such time constraints, the CropManage online application (cropmanage.ucanr.edu) was developed to facilitate implementation of the SNQT and evapotranspiration-based irrigation scheduling. CropManage additionally helps growers account for plant available N from background levels of nitrate in irrigation water. Trials were conducted in commercial vegetable fields in the Salinas Valley during 2012–2019 to evaluate CropManage fertilizer and irrigation recommendations relative to the grower practice. Results demonstrated that in many cases fertilizer or irrigation reductions could be attained by following CropManage recommendations without jeopardizing yield. In lettuce, the total fertilizer N applied under CropManage guidance was reduced by an average of 31 % compared to the grower standard practice. Lettuce yield within the CropManage treatment averaged 107 % of the grower practice. CropManage guidance in broccoli reduced N and applied water by 24 % and 27 %, respectively, compared to the grower standard practice, while average yield was similar between treatments. Management tools such as CropManage can support operational efficiencies and compliance with regulatory targets designed to improve groundwater quality