The religious market in Ghana today: Is there legal basis to tax the church?

This paper is a rehash of the existing debate on whether or not the church should be subject to tax. Unlike many others, the paper approaches the issue from a legal perspective and explores the relevant principles of taxation as established by statutes and case law in Ghana. In the main, this paper argues that given that majority of the churches in Ghana engage in transactions which may be properly classified as business, the Commissioner of Income Tax is empowered by law to demand tax from the church in respect of the income accruing therefrom. Thus, using the interpretive paradigm mainly through interviews, observation as well as reliance on statutes and case law, the paper concludes that transactions such as the taking of service fees, sale of anointing oil and other religious products constitute trade and the income arising thereto must be subject to tax

Embryonic expression and cloning of the murine GATA-3 gene.

We describe the embryonic expression pattern as well as the cloning and initial transcriptional regulatory analysis of the murine (m) GATA-3 gene. In situ hybridization shows that mGATA-3 mRNA accumulation is temporally and spatially regulated during early development: although found most abundantly in the placenta prior to 10 days of embryogenesis, mGATA-3 expression becomes restricted to specific cells within the embryonic central nervous system (in the mesencephalon, diencephalon, pons and inner ear) later in gestation. GATA-3 also shows a restricted expression pattern in the peripheral nervous system, including terminally differentiating cells in the cranial and sympathetic ganglia. In addition to this distinct pattern in the nervous system, mGATA-3 is also expressed in the embryonic kidney and the thymic rudiment, and further analysis showed that it is expressed throughout T lymphocyte differentiation. To begin to investigate how this complex gene expression pattern is elicited, cloning and transcriptional regulatory analyses of the mGATA-3 gene were initiated. At least two regulatory elements (one positive and one negative) appear to be required for appropriate tissue-restricted regulation after transfection of mGATA-3-directed reporter genes into cells that naturally express GATA-3 (T lymphocytes and neuroblastoma cells). Furthermore, this same region of the locus confers developmentally appropriate expression in transgenic mice, but only in a subset of the tissues that naturally express the gene

The Cost of Jointness and How to Manage It

Although joint programs are typically formed to reduce costs, recent studies have suggested that joint programs experience larger cost growth than non-joint programs. To explain this phenomenon, we present a model that attributes joint program cost growth to agencies’ actions to maintain or regain their autonomy. We use this model to motivate principles for architecting joint programs and outline a process that can be used to identify opportunities for reforming current joint programs or for establishing new ones. Finally, we apply our approach to analyze joint program options for NOAA’s low-earth orbiting weather satellite program and in doing so, identify several risks facing NOAA’s current program and strategies for mitigating them.Massachusetts Institute of Technology (Sandia Corporation Excellence in Engineering Graduate Fellowship)Skolkovo Institute of Science and Technolog

Purely-long-range bound states of He(2s3S)+(2s ^3S)+He(2p3P)(2p ^3P)

We predict the presence and positions of purely-long-range bound states of $^4$He$(2s ^3S)+{}^4$He$(2p ^3P)$ near the $2s ^3S_1+2p ^3P_{0,1}$ atomic limits. The results of the full multichannel and approximate models are compared, and we assess the sensitivity of the bound states to atomic parameters characterizing the potentials. Photoassociation to these purely-long-range molecular bound states may improve the knowledge of the scattering length associated with the collisions of two ultracold spin-polarized $^4$He$(2s ^3S)$ atoms, which is important for studies of Bose-Einstein condensates.Comment: 16 pages, 5 figure

Ideal Spin Filters: Theoretical Study of Electron Transmission Through Ordered and Disordered Interfaces Between Ferromagnetic Metals and Semiconductors

It is predicted that certain atomically ordered interfaces between some ferromagnetic metals (F) and semiconductors (S) should act as ideal spin filters that transmit electrons only from the majority spin bands or only from the minority spin bands of the F to the S at the Fermi energy, even for F with both majority and minority bands at the Fermi level. Criteria for determining which combinations of F, S and interface should be ideal spin filters are formulated. The criteria depend only on the bulk band structures of the S and F and on the translational symmetries of the S, F and interface. Several examples of systems that meet these criteria to a high degree of precision are identified. Disordered interfaces between F and S are also studied and it is found that intermixing between the S and F can result in interfaces with spin anti-filtering properties, the transmitted electrons being much less spin polarized than those in the ferromagnetic metal at the Fermi energy. A patent application based on this work has been commenced by Simon Fraser University.Comment: RevTeX, 12 pages, 5 figure

Individual variability in cardiac biomarker release after 30 min of high-intensity rowing in elite and amateur athletes

This study had two objectives: (i) to examine individual variation in the pattern of cardiac troponin I (cTnI) and N-terminal pro-brain natriuretic peptide (NT-proBNP) release in response to high-intensity rowing exercise, and (ii) to establish whether individual heterogeneity in biomarker appearance was influenced by athletic status (elite vs. amateur). We examined cTnI and NT-proBNP in 18 elite and 14 amateur rowers before and 5 min, 1, 3, 6, 12, and 24 h after a 30-min maximal rowing test. Compared with pre-exercise levels, peak postexercise cTnI (pre: 0.014 ± 0.030 μg·L–1; peak post: 0.058 ± 0.091 μg·L–1; p = 0.000) and NT-proBNP (pre: 15 ± 11 ng·L–1; peak post: 31 ± 19 ng·L–1; p = 0.000) were elevated. Substantial individual heterogeneity in peak and time-course data was noted for cTnI. Peak cTnI exceeded the upper reference limit (URL) in 9 elite and 3 amateur rowers. No rower exceeded the URL for NT-proBNP. Elite rowers had higher baseline (0.019 ± 0.038 vs. 0.008 ± 0.015 μg·L–1; p = 0.003) and peak postexercise cTnI (0.080 ± 0.115 vs. 0.030 ± 0.029 μg·L–1; p = 0.022) than amateur rowers, but the change with exercise was similar between groups. There were no significant differences in baseline and peak postexercise NT-proBNP between groups. In summary, marked individuality in the cTnI response to a short but high-intensity rowing bout was observed. Athletic status did not seem to affect the change in cardiac biomarkers in response to high-intensity exercise

Quantum Breaking Time Scaling in the Superdiffusive Dynamics

We show that the breaking time of quantum-classical correspondence depends on the type of kinetics and the dominant origin of stickiness. For sticky dynamics of quantum kicked rotor, when the hierarchical set of islands corresponds to the accelerator mode, we demonstrate by simulation that the breaking time scales as $\tau_{\hbar} \sim (1/\hbar)^{1/\mu}$ with the transport exponent $\mu > 1$ that corresponds to superdiffusive dynamics. We discuss also other possibilities for the breaking time scaling and transition to the logarithmic one $\tau_{\hbar} \sim \ln(1/\hbar)$ with respect to $\hbar$

Life-Course Individual and Neighborhood Socioeconomic Status and Risk of Dementia in the Atherosclerosis Risk in Communities Neurocognitive Study

We examined associations of individual-and neighborhood-level life-course (LC) socioeconomic status (SES) with incident dementia in the Atherosclerosis Risk in Communities cohort. Individual-and neighborhood-level SES were assessed at 3 life epochs (childhood, young adulthood, midlife) via questionnaire (2001-2002) and summarized into LC-SES scores. Dementia was ascertained through 2013 using cognitive exams, telephone interviews, and hospital and death certificate codes. Cox regression was used to estimate hazard ratios of dementia by LC-SES scores in race-specific models. The analyses included data from 12,599 participants (25% Black) in the United States, with a mean age of 54 years and median follow-up of 24 years. Each standard-deviation greater individual LC-SES score was associated with a 14% (hazard ratio (HR) = 0.86, 95% confidence interval (CI): 0.81, 0.92) lower risk of dementia in White and 21% (HR = 0.79, 95% CI: 0.71, 0.87) lower risk in Black participants. Education was removed from the individual LC-SES score and adjusted for separately to assess economic factors of LC-SES. A standard-deviation greater individual LC-SES score, without education, was associated with a 10% (HR = 0.90, 95% CI: 0.84, 0.97) lower dementia risk in White and 15% (HR = 0.85, 95% CI: 0.76, 0.96) lower risk in Black participants. Neighborhood LC-SES was not associated with dementia. We found that individual LC-SES is a risk factor for dementia, whereas neighborhood LC-SES was not associated

Synthesis and magnetic properties of NiFe_{2-x}Al_{x}O_{4} nanoparticles

Nanocrystalline Al-doped nickel ferrite powders have been synthesized by sol-gel auto-ignition method and the effect of non-magnetic aluminum content on the structural and magnetic properties has been studied. The X-ray diffraction (XRD) revealed that the powders obtained are single phase with inverse spinel structure. The calculated grain sizes from XRD data have been verified using transmission electron microscopy (TEM). TEM photographs show that the powders consist of nanometer-sized grains. It was observed that the characteristic grain size decreases from 29 to 6 nm as the non-magnetic Al content increases, which was attributed to the influence of non-magnetic Al concentration on the grain size. Magnetic hysteresis loops were measured at room temperature with a maximum applied magnetic field of 1T. As aluminum content increases, the measured magnetic hysteresis curves become more and more narrow and the saturation magnetization and remanent magnetization both decreased. The reduction of agnetization compared to bulk is a consequence of spin non-collinearity. Further reduction of magnetization with increase of aluminum content is caused by non-magnetic Al^{3+} ions and weakened interaction between sublattices. This, as well as the decrease in hysteresis was understood in terms of the decrease in particle size.Comment: 24 pages, 6 figure

A general assessment of environmental and biological features of Windermere and their susceptibility to change

Bassenthwaite (Lake) is one of the larger Cumbrian lakes, certainly one of the most distinctive, and of considerable conservation and amenity value. Although its shores lack sizeable settlements, its main inflow receives sewage effluent from a major tourist centre (Keswick) and is subject to episodic floods. These influences, the growing development of leisure activities at the lake (e.g. sailing, time-share units), and recent road-construction, have led to past appraisals of ecological impacts and lake management. The lake has not been the subject of intense and long-term ecological study, but much scattered information exists that is relevant to future management decisions. In the present Report, commissioned by North West Water, such information - published and unpublished - is surveyed. Especial attention is given to evidence bearing on susceptibility to change, affecting the lake environment and its biota or species of conservation interest. Extensive use has been made of the results of a recent (1986-7) seasonal survey by the FBA