2,336 research outputs found
A Grounded Theory Investigation of Adaptations to Adverse Childhood Experiences
Adverse childhood experiences (ACEs) include childhood sexual abuse, physical abuse, emotional abuse, physical neglect, emotional neglect, and household dysfunction. Much has been reported about the detrimental outcomes associated with these experiences. The associated negative outcomes of ACEs can include addiction, suicide, disability, teenage pregnancy, and early death. However, it is well known that many people experience ACEs and do very well. Rather than viewing negative outcomes only as symptoms of trauma and positive outcomes only as signs of resilience, it is possible to consider adaptations. This study focused on how adults adapted to their adverse childhood experiences. Data were collected based on semistructured interviews with nine members of the ACEs Connection Social Network, an online support group. The data were analyzed using a constructivist grounded theory methodology. A grounded theory then emerged from data, supporting the adaptation construct
Why More Employers Are Getting SALT-y on Remote Work Arrangements
This article explores the consequences of the extreme increase in remote work, due to the pandemic, on state taxation. Discussed in the article is state sourcing and apportioning of nonresident wage income, employer withholding tax obligations, and corporate tax nexus.
The authors predict an increase in litigation as a result of states seeking to retain the ability to tax nonresident wages. For example, New York considers employees to be working in-state (and thus subject to taxation) even when they are not physically present in New York so long as they are working remotely for reasons of personal convenience. But, the authors argue, the pandemic should be an exception: if an employee’s New York office is closed they have no choice but to work remotely. Furthermore, Massachusetts has issued an emergency rule that continues to treat nonresident employees as though they continue to commute into Massachusetts, even though they currently work from home. This, the article urges, is constitutionally problematic.
Some states have altered employer wage withholding obligations to ensure that remote employees are taxed based on where they commuted to prior to the pandemic: Massachusetts, Mississippi, and South Carolina are states that have enacted temporary trailing nexus policies. Illinois, Minnesota, and Maryland have indicated that employers are subject to wage withholding obligations if their employees are working remotely in those states. This article stresses that employers must know where their employees are working remotely from in order to comply with these obligations.
Finally, it is uncertain how the increase in remote work will affect corporate tax nexus. While case law supports subjecting out-of-state corporations to taxation as a result of in-state remote employees, it is not clear how the pandemic, and the temporary nature of today’s remote work, will be treated by the law. While the District of Columbia, Indiana, North Dakota, and South Carolina have clarified that corporate tax nexus will not be imposed due to the current circumstances, many states have remained silent on the matter. As a result, taxpayers are left to speculate about their compliance obligations
DSP/FPGA Design for a High-Speed Programmable S-Band Space Transceiver
Traditional command uplink receivers are very limited in performance capability, take a long time to acquire, cannot operate on both uplink bands (NASA & AFSCN), and only support low-rate communications. As a result, transceivers end up on many programs critical paths, even though they should be a standard purchased spacecraft subsystem. Also, many missions are impacted by the low effective uplink throughput. In order to tackle these challenges, a transceiver was developed that will provide on-site frequency agility, support of high uplink rates, and operation on both NASA and AFSCN frequency bands. The device is a low-power, high-reliability, and high-performance digital signal processing (DSP) demodulator for an on-orbit programmable command receiver
The Boys are Marching Home
https://digitalcommons.library.umaine.edu/mmb-vp/3042/thumbnail.jp
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Assessing Uncertainty in Intelligence
This article addresses the challenge of managing uncertainty when producing estimative intelligence. Much of the theory and practice of estimative intelligence aims to eliminate or reduce uncertainty, but this is often impossible or infeasible. This article instead argues that the goal of estimative intelligence should be to assess uncertainty. By drawing on a body of nearly 400 declassified National Intelligence Estimates as well as prominent texts on analytic tradecraft, this article argues that current tradecraft methods attempt to eliminate uncertainty in ways that can impede the accuracy, clarity, and utility of estimative intelligence. By contrast, a focus on assessing uncertainty suggests solutions to these problems and provides a promising analytic framework for thinking about estimative intelligence in general
Microencapsulation As A Potential Control Technique Against Sabellid Worms In Abalone Culture
We have developed a novel application for lipid-walled microcapsules (LWMs) in the potential control of sabellid infestations in abalone aquaculture. The use of LWMs takes advantage of the filter-feeding nature of the worms, versus the herbivory of the host abalone. Initial observations indicated that the pest was capable of feeding on particles ranging from 3-30 mu m in size. Lipid-walled microcapsules were prepared using different combinations of lipids (tristearin, tripalmitin, and fish oil) to encapsulate water-based solutions. Feeding experiments using worm-infested shells indicated that in a relatively short time (30-60 min) most of the worms (80-95%) fed on the LWMs and that large numbers of LWMs were ingested. Fecal pellets containing LWMs were observed in the rectums of worms within 15-30 min. Feeding efficiency was examined using different concentrations of LWMs. The sabellid worm was an efficient feeder. At low particle densities (2.6 x 10(4) particles/mL), 66.7% of the worms had eaten modest levels of LWMs. An asymptote in particle density in relation to feeding occurred at 2.6 x 10(5) particles/mL, with 83% of the worms feeding on large numbers of particles. In separate observations, LWMs composed of tripalmitin and fish oil were observed in various stages of digestion in the stomach, rectum, and fecal pellets of the worms. Microcapsules were also observed in the digestive tract of mud worms, Polydora spp. that were also inhabiting abalone shell. The utility of LWMs for delivery of toxins to the sabellid pest holds much promise in ridding the industry of this nuisance species
Identification of White Adipocyte Progenitor Cells In Vivo
SummaryThe increased white adipose tissue (WAT) mass associated with obesity is the result of both hyperplasia and hypertrophy of adipocytes. However, the mechanisms controlling adipocyte number are unknown in part because the identity of the physiological adipocyte progenitor cells has not been defined in vivo. In this report, we employ a variety of approaches, including a noninvasive assay for following fat mass reconstitution in vivo, to identify a subpopulation of early adipocyte progenitor cells (Lin−:CD29+:CD34+:Sca-1+:CD24+) resident in adult WAT. When injected into the residual fat pads of A-Zip lipodystrophic mice, these cells reconstitute a normal WAT depot and rescue the diabetic phenotype that develops in these animals. This report provides the identification of an undifferentiated adipocyte precursor subpopulation resident within the adipose tissue stroma that is capable of proliferating and differentiating into an adipose depot in vivo
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