Use tax collections

The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection. These are: the introduction of a separate use tax form/return; or the use of a separate line on the state income tax return. It was observed that utilizing a separate line item on the state income tax return might cause a rise in the number of taxpayers

Great Bay Estuary Restoration Compendium

Single species approaches to natural resource conservation and management are now viewed as antiquated and oversimplified for dealing with complex systems. Scientists and managers who work in estuaries and other marine systems have urged adoption of ecosystem based approaches to management for nearly a decade, yet practitioners are still struggling to translate the ideas into practice. Similarly, ecological restoration projects in coastal systems have typically addressed one species or habitat. In recent years, efforts to focus on multiple species and habitats have increased. Our project developed an integrated ecosystem approach to identify multi-habitat restoration opportunities in the Great Bay estuary, New Hampshire. We created a conceptual site selection model based on a comparison of historic and modern distribution and abundance data, current environmental conditions, and expert review. Restoration targets included oysters and softshell clams, salt marshes, eelgrass beds, and seven diadromous fish species. Spatial data showing the historical and present day distributions for multiple species and habitats were compiled and integrated into a geographic information system. A matrix of habitat interactions was developed to identify potential for synergy and subsequent restoration efficiency. Output from the site selection models was considered within this framework to identify ecosystem restoration landscapes. The final products of these efforts include a series of maps detailing multi-habitat restoration opportunities extending from upland freshwater fish habitat down to the bay bottom. A companion guidance document was created to present project methods and a review of restoration methods. The authors hope that this work will help to stimulate and inform new restoration projects within the Great Bay estuarine system, and that it will serve as a foundation to be updated and improved as more information is collected

Plasma Physics

Contains reports on three research projects.United States Atomic Energy Commission under Contract AT(30-1)-184

An affective disorder in zebrafish with mutation of the glucocorticoid receptor

Upon binding of cortisol, the glucocorticoid receptor (GR) regulates the transcription of specific target genes, including those that encode the stress hormones corticotropin-releasing hormone (CRH) and adrenocorticotropic hormone. Dysregulation of the stress axis is a hallmark of major depression in human patients. However, it is still unclear how glucocorticoid signaling is linked to affective disorders. We identified an adult-viable zebrafish mutant in which the negative feedback on the stress response is disrupted, due to abolition of all transcriptional activity of GR. As a consequence, cortisol is elevated, but unable to signal through GR. When placed into an unfamiliar aquarium ('novel tank'), mutant fish become immobile ('freeze'), show reduced exploratory behavior and do not habituate to this stressor upon repeated exposure. Addition of the antidepressant fluoxetine to the holding water and social interactions restore normal behavior, followed by a delayed correction of cortisol levels. Fluoxetine does not affect the overall transcription of CRH, the mineralocorticoid receptor (MR), the serotonin transporter (Serta) or GR itself. Fluoxetine, however, suppresses the stress-induced upregulation of MR and Serta in both wild-type fish and mutants. Our studies show a conserved, protective function of glucocorticoid signaling in the regulation of emotional behavior and reveal novel molecular aspects of how chronic stress impacts vertebrate brain physiology and behavior. Importantly, the zebrafish model opens up the possibility of high-throughput drug screens in search of new classes of antidepressants

Modeling and predicting the shape of the far-infrared to submillimeter emission in ultra-compact HII regions and cold clumps

Dust properties are very likely affected by the environment in which dust grains evolve. For instance, some analyses of cold clumps (7 K- 17 K) indicate that the aggregation process is favored in dense environments. However, studying warm (30 K-40 K) dust emission at long wavelength ($\lambda$$>$300 $\mu$m) has been limited because it is difficult to combine far infared-to-millimeter (FIR-to-mm) spectral coverage and high angular resolution for observations of warm dust grains. Using Herschel data from 70 to 500 $\mu$m, which are part of the Herschel infrared Galactic (Hi-GAL) survey combined with 1.1 mm data from the Bolocam Galactic Plane Survey (BGPS), we compared emission in two types of environments: ultra-compact HII (UCHII) regions, and cold molecular clumps (denoted as cold clumps). With this comparison we tested dust emission models in the FIR-to-mm domain that reproduce emission in the diffuse medium, in these two environments (UCHII regions and cold clumps). We also investigated their ability to predict the dust emission in our Galaxy. We determined the emission spectra in twelve UCHII regions and twelve cold clumps, and derived the dust temperature (T) using the recent two-level system (TLS) model with three sets of parameters and the so-called T-$\beta$ (temperature-dust emissvity index) phenomenological models, with $\beta$ set to 1.5, 2 and 2.5. We tested the applicability of the TLS model in warm regions for the first time. This analysis indicates distinct trends in the dust emission between cold and warm environments that are visible through changes in the dust emissivity index. However, with the use of standard parameters, the TLS model is able to reproduce the spectral behavior observed in cold and warm regions, from the change of the dust temperature alone, whereas a T-$\beta$ model requires $\beta$ to be known.Comment: Accepted for publication in A&A. 19 pages, 8 figures, 7 table