Exploring the relationship between income and property taxation at the municipal level

Municipalities in Iowa are heavily reliant upon property tax revenue as a means of finance; a phenomenon which many feel has negative implications for local governance. A frequently cited remedy for this is the diversification of municipal revenue sources by enabling municipalities to collect income tax. Proponents claim that doing so would allow municipal governments to become less dependent upon property tax revenue, as well as provide relief to property taxpayers in the form of lower rates and collections. The purpose of this thesis is to explore those claims by examining whether municipalities with income tax exhibit lower property taxes and are less dependent upon property tax revenue than municipalities with income tax. The study takes the form of a cross-sectional analysis of municipalities in Ohio, a state in which there are a large number of municipalities utilizing income tax, as well as a large number of municipalities that are not. The analyses show that municipalities with income tax have lower property tax rates and are less dependent upon property taxes than municipalities without income tax. Overall, the findings lend credence to claims that allowing Iowa\u27s municipal governments to collect income tax would enable them to reduce their dependence on property tax revenue and lower property tax rates

Application of remote sensor data to geologic analysis of the Bonanza test site Colorado

Research activities on geologic remote sensing applications for Colorado are summarized. Projects include: regional and detailed geologic mapping, surficial and engineering geology, fracture studies, uranium exploration, hydrology, and data reduction and enhancement. The acquisition of remote sensor data is also discussed

Annihilation range and final-state interaction in the antiproton-proton annihilation into pi-pi+

The large set of accurate data on differential cross section and analyzing power from the CERN LEAR experiment on $\bar pp \to \pi^+\pi^-$ in the range from 360 to 1550 MeV/c is well reproduced within a distorted wave approximation approach. The initial $\bar pp$ scattering wave functions originate from a recent $\bar N N$ model. The transition operator is obtained from a combination of the $^3P_0$ and $^3S_1$ quark-antiquark annihilation mechanisms. A good fit to the data, in particular the reproduction of the double dip structure observed in the analyzing powers, requires quark wave functions for proton, antiproton, and pions with radii slightly larger than the respective measured charge radii. This corresponds to an increase in range of the annihilation mechanisms and consequently the amplitudes for total angular momentum J=2 and higher are much larger than in previous approaches. The final state $\pi\pi$ wave functions, parameterized in terms of $\pi\pi$ phase shifts and inelasticities, are also a very important ingredient for the fine tuning of the fit to the observables.Comment: 11 pages, 11 figures (Revtex 4), revised version with one additional figure. Accepted for publication in PR

Feasibility of a cohort study on health risks caused by occupational exposure to radiofrequency electromagnetic fields

Breckenkamp J, Berg-Beckhoff G, Muenster E, et al. Feasibility of a cohort study on health risks caused by occupational exposure to radiofrequency electromagnetic fields. Environmental Health. 2009;8(1):23.Background: The aim of this study was to examine the feasibility of performing a cohort study on health risks from occupational exposure to radiofrequency electromagnetic fields (RF-EMF) in Germany. Methods: A set of criteria was developed to evaluate the feasibility of such a cohort study. The criteria aimed at conditions of exposure and exposure assessment (level, duration, preferably on an individual basis), the possibility to assemble a cohort and the feasibility of ascertaining various disease endpoints. Results: Twenty occupational settings with workers potentially exposed to RF-EMF and, in addition, a cohort of amateur radio operators were considered. Based on expert ratings, literature reviews and our set of predefined criteria, three of the cohorts were identified as promising for further evaluation: the personnel (technicians) of medium/short wave broadcasting stations, amateur radio operators, and workers on dielectric heat sealers. After further analyses, the cohort of workers on dielectric heat sealers seems not to be feasible due to the small number of exposed workers available and to the difficulty of assessing exposure (exposure depends heavily on the respective working process and mixture of exposures, e.g. plastic vapours), although exposure was highest in this occupational setting. The advantage of the cohort of amateur radio operators was the large number of persons it includes, while the advantage of the cohort of personnel working at broadcasting stations was the quality of retrospective exposure assessment. However, in the cohort of amateur radio operators the exposure assessment was limited, and the cohort of technicians was hampered by the small number of persons working in this profession. Conclusion: The majority of occupational groups exposed to RF-EMF are not practicable for setting up an occupational cohort study due to the small numbers of exposed subjects or due to exposure levels being only marginally higher than those of the general public

Preaching and liturgy with high context congregations in the sea services: a project

CIVINS (Civilian Institutions) Thesis documentThis project focuses on preaching and presiding within the sea services, to serve Roman Catholic sailors and marines and their families. It is intended primarily for Roman Catholic priest Navy chaplains who find, as I have found, that preaching and presiding with Roman Catholics in today's military environment presents a cross cultural challenge. The active duty Navy population on 30 September 2002 was 10% Latino and 4% Filipino. The active duty Marine Corps population on the same date was 13% Latino and 3% Asian/Pacific Islander. The active duty Coast Guard population in March 2002 was 7% Latino and 2% Asian American. These numbers may not seem very high, but Latinos and Filipinos account for a much higher percentage of the Roman Catholic population than of the sea service population in general. In some duty stations, they outnumber European American Roman Catholics.http://archive.org/details/preachingndlitur1094511031CIVIN