Internet Usage and State Sales Tax Competition

This paper examines the influence of increasing access to the Internet and increasing online purchasing on sales tax competition among the states. Prior research indicates that the tax rates set by a state’s geographical neighbors influence the tax rate set by the home state. As consumers gain access to the Internet and begin to participate in online shopping, their opportunity cost to participate in cross-border shopping decreases and their “mobility” may increase due to the ease of purchasing from vendors lacking nexus in the consumer’s home state. Thus, states may begin to respond less to the sales tax changes of their geographic neighbors and may begin to define competitors differently. I find that increases in both the percentage of the population having Internet access and the percentage of the population making online purchases influence the response of a state to its neighbors’ tax rates. Specifically, states with higher percentages of either of these measures have more positive response functions when examining the “effective Internet tax rate” definition of neighbor. States appear to respond only slightly to changes in the tax rates of their geographic neighbors. This paper also examines the influence of Internet usage on the sales tax revenues of the states by separating the influences of cross-border shopping through traditional means and through the Internet. Research finds that consumers who live near physical borders are more responsive to tax differences than are consumers who live farther from physical borders. As more consumers access the Internet and begin to purchase goods online, all consumers may become as responsive to tax differences as are those who live near physical borders. Thus, both traditional means of cross-border shopping and cross-border shopping through use of the Internet would be expected to influence the sales tax revenues of a state. Surprisingly, I find that sales tax revenue per capita appears to increase with an increase in my measure of Internet-based cross-border shopping. This may indicate that online shopping does not act entirely as a substitute for local forms of shopping but rather represents an increase in consumption

Perceived influences on the career choices of children and youth: an exploratory study

Children’s understanding of factors influencing their career choices was examined. Seventy-two children, in grades kindergarten, 4, and 8, responded to questions about their perceptions of career influences. Responses were coded to capture the nature of the influences identified, including the global versus specific and linear versus interacting nature of these influences. Further, influences were coded as existing proximal versus distal to the child. Results indicate that older children identified more career influences that were either specific or categorical and interacted in dynamic ways. No evidence was found for older children offering influences that existed at a systems level of organization.Accepted manuscrip

A study of preferences from nineteen selections in current children's literature.

Thesis (Ed.M.)--Boston Universit

Construction and evaluation of group tests in reading for grades one, two, and three.

Thesis (Ed.M.)--Boston Universit

Surviving and Thriving in the New World of Web Aggregators

This paper examines the development of aggregators, entities that collect information from a wide range of sources, with or without prior arrangements, and add value through post-aggregation services. New Web-page extraction tools, context sensitive mediators, and agent technologies have greatly reduced the barriers to constructing aggregators. We predict that aggregators will soon emerge in industries where they were not formerly present. Through studying over a hundred existing and emerging aggregators, we present a model for understanding the aggregator's strategic interaction with the incumbent. We also suggest different business models as possible aggregator entry points into an industry and describe their impact

Practice patterns and outcomes of equivocal bone scans for patients with castration-resistant prostate cancer: Results from SEARCH.

ObjectiveTo review follow-up imaging after equivocal bone scans in men with castration resistant prostate cancer (CRPC) and examine the characteristics of equivocal bone scans that are associated with positive follow-up imaging.MethodsWe identified 639 men from five Veterans Affairs Hospitals with a technetium-99m bone scan after CRPC diagnosis, of whom 99 (15%) had equivocal scans. Men with equivocal scans were segregated into "high-risk" and "low-risk" subcategories based upon wording in the bone scan report. All follow-up imaging (bone scans, computed tomography [CT], magnetic resonance imaging [MRI], and X-rays) in the 3 months after the equivocal scan were reviewed. Variables were compared between patients with a positive vs. negative follow-up imaging after an equivocal bone scan.ResultsOf 99 men with an equivocal bone scan, 43 (43%) received at least one follow-up imaging test, including 32/82 (39%) with low-risk scans and 11/17 (65%) with high-risk scans (p = 0.052). Of follow-up tests, 67% were negative, 14% were equivocal, and 19% were positive. Among those who underwent follow-up imaging, 3/32 (9%) low-risk men had metastases vs. 5/11 (45%) high-risk men (p = 0.015).ConclusionWhile 19% of all men who received follow-up imaging had positive follow-up imaging, only 9% of those with a low-risk equivocal bone scan had metastases versus 45% of those with high-risk. These preliminary findings, if confirmed in larger studies, suggest follow-up imaging tests for low-risk equivocal scans can be delayed while high-risk equivocal scans should receive follow-up imaging

The American Heart Association Life's Simple 7 and incident cognitive impairment: The REasons for Geographic And Racial Differences in Stroke (REGARDS) study

BACKGROUND: Life's Simple 7 is a new metric based on modifiable health behaviors and factors that the American Heart Association uses to promote improvements to cardiovascular health (CVH). We hypothesized that better Life's Simple 7 scores are associated with lower incidence of cognitive impairment. METHODS AND RESULTS: For this prospective cohort study, we included REasons for Geographic And Racial Differences in Stroke (REGARDS) participants aged 45+ who had normal global cognitive status at baseline and no history of stroke (N=17 761). We calculated baseline Life's Simple 7 score (range, 0 to 14) based on smoking, diet, physical activity, body mass index, blood pressure, total cholesterol, and fasting glucose. We identified incident cognitive impairment using a 3-test measure of verbal learning, memory, and fluency obtained a mean of 4 years after baseline. Relative to the lowest tertile of Life's Simple 7 score (0 to 6 points), odds ratios of incident cognitive impairment were 0.65 (0.52, 0.81) in the middle tertile (7 to 8 points) and 0.63 (0.51, 0.79) in the highest tertile (9 to 14 points). The association was similar in blacks and whites, as well as outside and within the Southeastern stroke belt region of the United States. CONCLUSIONS: Compared with low CVH, intermediate and high CVH were both associated with substantially lower incidence of cognitive impairment. We did not observe a dose-response pattern; people with intermediate and high levels of CVH had similar incidence of cognitive impairment. This suggests that even when high CVH is not achieved, intermediate levels of CVH are preferable to low CVH

CCL2 Accelerates Microglia-Mediated Aβ Oligomer Formation and Progression of Neurocognitive Dysfunction

The linkages between neuroinflammation and Alzheimer's disease (AD) pathogenesis are well established. What is not, however, is how specific immune pathways and proteins affect the disease. To this end, we previously demonstrated that transgenic over-expression of CCL2 enhanced microgliosis and induced diffuse amyloid plaque deposition in Tg2576 mice. This rodent model of AD expresses a Swedish beta-amyloid (Abeta) precursor protein mutant.We now report that CCL2 transgene expression accelerates deficits in spatial and working memory and hippocampal synaptic transmission in beta-amyloid precursor protein (APP) mice as early as 2-3 months of age. This is followed by increased numbers of microglia that are seen surrounding Abeta oligomers. CCL2 does not suppress Abeta degradation. Rather, CCL2 and tumor necrosis factor-alpha directly facilitated Abeta uptake, intracellular Abeta oligomerization, and protein secretion.We posit that CCL2 facilitates Abeta oligomer formation in microglia and propose that such events accelerate memory dysfunction by affecting Abeta seeding in the brain