A Neural System for Automated CCTV Surveillance

This paper overviews a new system, the “Owens Tracker,” for automated identification of suspicious pedestrian activity in a car-park. Centralized CCTV systems relay multiple video streams to a central point for monitoring by an operator. The operator receives a continuous stream of information, mostly related to normal activity, making it difficult to maintain concentration at a sufficiently high level. While it is difficult to place quantitative boundaries on the number of scenes and time period over which effective monitoring can be performed, Wallace and Diffley [1] give some guidance, based on empirical and anecdotal evidence, suggesting that the number of cameras monitored by an operator be no greater than 16, and that the period of effective monitoring may be as low as 30 minutes before recuperation is required. An intelligent video surveillance system should therefore act as a filter, censuring inactive scenes and scenes showing normal activity. By presenting the operator only with unusual activity his/her attention is effectively focussed, and the ratio of cameras to operators can be increased. The Owens Tracker learns to recognize environmentspecific normal behaviour, and refers sequences of unusual behaviour for operator attention. The system was developed using standard low-resolution CCTV cameras operating in the car-parks of Doxford Park Industrial Estate (Sunderland, Tyne and Wear), and targets unusual pedestrian behaviour. The modus operandi of the system is to highlight excursions from a learned model of normal behaviour in the monitored scene. The system tracks objects and extracts their centroids; behaviour is defined as the trajectory traced by an object centroid; normality as the trajectories typically encountered in the scene. The essential stages in the system are: segmentation of objects of interest; disambiguation and tracking of multiple contacts, including the handling of occlusion and noise, and successful tracking of objects that “merge” during motion; identification of unusual trajectories. These three stages are discussed in more detail in the following sections, and the system performance is then evaluated

FROM ONE CORPORATION TO ANOTHER: THE IMPACT OF THE 2018 TCJA ON DIVIDEND PAYMENTS

Prior to 2018, foreign-source dividend income paid to a U.S. corporate shareholder was not deductible. For any foreign-source dividends, the U.S. corporate shareholder was only entitled to a foreign tax credit. The dividends received deduction, outlined in I.R.C. §§ 243 and 245, applies only to U.S.-source dividend income. As part of the 2018 Tax Cuts and Jobs Act (“the TCJA”), Congress added a new provision, I.R.C. § 245A, allowing U.S. corporate shareholders to claim a deduction for foreign-source dividends. The changes do not stop with foreign-source dividends. U.S.-source dividends were also impacted by the TCJA. This paper will address the overall changes that have occurred with the taxation of dividends under the TCJA using examples to illustrate the pre versus post Act impact

Nutrient contamination from non-point sources: Dissolved nitrate and ammonium in surface and subsurface waters at EKU Meadowbrook Farm, Madison County, Kentucky

Agricultural activities often contaminate watersheds with excess nutrients leading to poor water quality and eutrophication. We assayed dissolved nutrient levels in surface and subsurface waters of Eastern Kentucky University’s Meadowbrook Farm in order to assess levels of dissolved nutrients leaving its farmland and draining into the Muddy Creek watershed. The Farm raises both crops and livestock so that nutrient sources include fertilizer and manure. We sampled springs, runoff, and subsurface pipe drainage as well as Muddy Creek on six days from May to August 2016 under a variety of weather conditions. Using established, standard colorimetric methods, we measured nitrate (NO3-; cadmium reduction method) and ammonium (NH4+; sodium hypochlorate method) via spectrophotometry with a precision and accuracy of ~0.1 mg/L. Nitrate was the dominant dissolved nitrogen species whereas ammonium was often absent in water samples. Nitrate levels were typically \u3c2 mg/L N- N- NO3 with the largest values between 7.0 and 14.3 mg/L. Springs and some runoff samples had higher nitrate values. Ammonium generally ranged between 0.0 and 0.5 mg/L N- NH4 with concentration spikes between 2.0 and 4.3 mg/L, but from no consistent source. Dissolved nitrogen concentration values responded to rainfall. Generally, nitrate concentrations increased more than ammonium concentrations during wetter periods. Spring samples maintained higher nitrogen concentrations regardless of different rainfall conditions. Lastly, nitrate contamination was significantly lower than composite national values from streams draining agricultural lands, whereas ammonium was about equal to the median national average. Median nitrate concentration was ~1.8 mg/L N- NO3 compared to the national value of ~2.8 mg/L, whereas the value for pristine streams is 0.24 mg/L N- NO3 (Dubrovsky et al., 2010). Median ammonium values from both data sets are ~0.1 mg/L N- NH4; the national value from pristine streams is ~0.025 mg/L N

Nutrient contamination from non-point sources: Dissolved phosphate in surface and subsurface waters at EKU Meadowbrook Farm, Madison County, Kentucky

Farms are non-point sources for nutrient contaminants that drain into watersheds and contribute to eutrophication and other environmental problems. Eastern Kentucky University’s Meadowbrook Farm raises both crops and livestock, causing dissolved phosphorus in the form of orthophosphate (PO43-) from fertilizer and animal manure to enter surface and subsurface waters, eventually flowing into Muddy Creek, a tributary of the Kentucky River. We sampled surface water, springs, and water from French drains that emanate from the farm, and also sampled Muddy Creek waters from May through August 2016. Typically, 1 to 2 days after sampling, we colorimetrically measured dissolved orthophosphate concentration using the established ascorbic acid method and a UV-VIS spectrophotometer with general accuracy and precision of ~0.1 mg/L, or ppm. Phosphate values measured from the farm are less than those measured nationally from agricultural lands. The median value of orthophosphate from Farm waters was 0.02 mg/L P-PO4, but nationally the level is ~0.1 mg/L P-PO4; pristine water display 0.010 mg/L P-PO4. Phosphate concentrations are also low when compared to nitrate usually ranging from 0 to 0.2 mg/L P-PO4 with higher concentrations of 0.5 to 2.7 mg/L P-PO4 occurring sporadically. With minor exceptions, we saw little difference in phosphate concentration between different sample sources whether spring water, water from subsurface drains, surface waters flowing over the Farm, or Muddy Creek waters. However, one sub-watershed draining the Farm had increased levels of phosphate on 24 May (2.7 mg/L P-PO4). Overall patterns of phosphate concentration were similar whether sampling during periods with little or no rainfall, or periods following rain events. An exception occurred on 24 June, when overland waters of the same sub-watershed mentioned above had a value of 0.5 mg/L, immediately following a significant rain event

Nutrient contamination from non-point sources: Dissolved nitrate and ammonium in surface and subsurface waters at EKU Meadowbrook Farm, Madison County, Kentucky

Agricultural activities often contaminate watersheds with excess nutrients leading to poor water quality and eutrophication. We assayed dissolved nutrient levels in surface and subsurface waters of Eastern Kentucky University’s Meadowbrook Farm in order to assess levels of dissolved nutrients leaving its farmland and draining into the Muddy Creek watershed. The Farm raises both crops and livestock so that nutrient sources include fertilizer and manure. We sampled springs, runoff, and subsurface pipe drainage as well as Muddy Creek on six days from May to August 2016 under a variety of weather conditions. Using established, standard colorimetric methods, we measured nitrate (NO3-; cadmium reduction method) and ammonium (NH4+; sodium hypochlorate method) via spectrophotometry with a precision and accuracy of ~0.1 mg/L. Nitrate was the dominant dissolved nitrogen species whereas ammonium was often absent in water samples. Nitrate levels were typically \u3c2 mg/L N- N- NO3 with the largest values between 7.0 and 14.3 mg/L. Springs and some runoff samples had higher nitrate values. Ammonium generally ranged between 0.0 and 0.5 mg/L N- NH4 with concentration spikes between 2.0 and 4.3 mg/L, but from no consistent source. Dissolved nitrogen concentration values responded to rainfall. Generally, nitrate concentrations increased more than ammonium concentrations during wetter periods. Spring samples maintained higher nitrogen concentrations regardless of different rainfall conditions. Lastly, nitrate contamination was significantly lower than composite national values from streams draining agricultural lands, whereas ammonium was about equal to the median national average. Median nitrate concentration was ~1.8 mg/L N- NO3 compared to the national value of ~2.8 mg/L, whereas the value for pristine streams is 0.24 mg/L N- NO3 (Dubrovsky et al., 2010). Median ammonium values from both data sets are ~0.1 mg/L N- NH4; the national value from pristine streams is ~0.025 mg/L N

Nutrient contamination from non-point sources: Dissolved phosphate in surface and subsurface waters at EKU Meadowbrook Farm, Madison County, Kentucky

Farms are non-point sources for nutrient contaminants that drain into watersheds and contribute to eutrophication and other environmental problems. Eastern Kentucky University’s Meadowbrook Farm raises both crops and livestock, causing dissolved phosphorus in the form of orthophosphate (PO43-) from fertilizer and animal manure to enter surface and subsurface waters, eventually flowing into Muddy Creek, a tributary of the Kentucky River. We sampled surface water, springs, and water from French drains that emanate from the farm, and also sampled Muddy Creek waters from May through August 2016. Typically, 1 to 2 days after sampling, we colorimetrically measured dissolved orthophosphate concentration using the established ascorbic acid method and a UV-VIS spectrophotometer with general accuracy and precision of ~0.1 mg/L, or ppm. Phosphate values measured from the farm are less than those measured nationally from agricultural lands. The median value of orthophosphate from Farm waters was 0.02 mg/L P-PO4, but nationally the level is ~0.1 mg/L P-PO4; pristine water display 0.010 mg/L P-PO4. Phosphate concentrations are also low when compared to nitrate usually ranging from 0 to 0.2 mg/L P-PO4 with higher concentrations of 0.5 to 2.7 mg/L P-PO4 occurring sporadically. With minor exceptions, we saw little difference in phosphate concentration between different sample sources whether spring water, water from subsurface drains, surface waters flowing over the Farm, or Muddy Creek waters. However, one sub-watershed draining the Farm had increased levels of phosphate on 24 May (2.7 mg/L P-PO4). Overall patterns of phosphate concentration were similar whether sampling during periods with little or no rainfall, or periods following rain events. An exception occurred on 24 June, when overland waters of the same sub-watershed mentioned above had a value of 0.5 mg/L, immediately following a significant rain event

Dissolved phosphate concentrations in surface water and groundwater at EKU’s Meadowbrook Farm, Madison County, Kentucky

Farms are non-point sources for nutrient contaminants that drain into watersheds and contribute to eutrophication and other environmental problems. EKU’s Meadowbrook Farm raises both crops and livestock, causing dissolved phosphorus in the form of orthophosphate (PO43-) to enter surface and subsurface waters, eventually flowing into the Muddy Creek watershed. We sampled springs, French drains, surface water from the farm, and Muddy Creek waters from May through August 2016. Typically 1 to 2 days after sampling, we measured orthophosphate concentration using the established ascorbic acid method and a UV-VIS spectrophotometer with general accuracy and precision of ~0.1 mg/L, or ppm. Phosphate concentrations are generally low when compared to nitrate usually ranging from 0 to 0.2 mg/L P-PO4 with higher concentrations of 0.5 to 2.7 mg/L P-PO4 occurring sporadically. With minor exceptions, we saw little difference in phosphate concentration between different sample sources whether spring water, water from subsurface drains, surface waters flowing over the Farm, or Muddy Creek waters. For example, one sub-watershed draining the Farm had increased levels of phosphate on 24 May (2.7 mg/L) and on 24 June (0.5 mg/L), immediately following a significant rain event. However, overall patterns of phosphate concentration were similar whether sampling during periods with little or no rainfall, or periods following rain events. In summary, phosphate export from the Farm is apparently low, but more systematic sampling in the future may reveal heretofore unrecognized patterns

Dissolved nitrogen (nitrate and ammonium) in surface and groundwater at EKU Meadowbrook Farm, Madison County, Kentucky

Agricultural activities often contaminate watersheds with excess nutrients, leading to poor water quality and eutrophication. Eastern Kentucky University’s Meadowbrook Farm is no exception, and contributes dissolved nitrogen into the Muddy Creek watershed. To assess concentrations of dissolved nitrogen compounds, we sampled waters draining from the farm: springs, runoff, and subsurface pipe drainage as well as Muddy Creek. These water samples were collected on eight days from May through August 2016 under a variety of weather conditions. We measured dissolved nitrate and ammonium using the standard cadmium reduction and sodium hypochlorite methods via colorimetric spectrophotometry with an accuracy and precision ~0.1 mg/L. Nitrate was usually the dominant nitrogen compound, higher ammonium levels occurred only sporadically. Typically, nitrate levels were \u3c2 mg/L with largest values from 7 to 14.3 mg/L. There were few differences in nitrate concentrations in water samples from different sources. However, springs sometimes had higher nitrate concentrations than Muddy Creek and runoff samples. Tributary 6E, draining off-farm areas to the east, consistently had the highest levels of dissolved nitrate relative to other sources. Ammonium values were generally between 0 and 0.5 mg/L. Concentration spikes between 2.0 and 4.3 mg/L occurred, but from no consistent source. We generally did not see consistent patterns of increasing or decreasing nitrate and ammonium concentration with respect to sample type, nor any firm connection with rainfall events. However, in one instance two days after a significant rainfall, higher nitrate and ammonium values were observed in all sample types

Human capital, risk and the World Bank’s reintermediation in global development

This article examines an attempt to reconstitute global development governance in a context of growing influence for private finance. We focus on the World Bank’s Human Capital Project (HCP) and Human Capital Index (HCI), which have stated aims of promoting economic growth and accelerating progress towards achievement of the Sustainable Development Goals. Informed by a review of publicly available World Bank materials, we argue that, through its HCP and HCI, the World Bank is responding to its own institutional sidelining in development financing and governance with a strategy of reintermediation. Its leaders have pursued a system of governance in which the World Bank creates and instrumentalises knowledge on human capital – an asset to be accumulated through judicious investments in markets for self-betterment. Through its HCI the World Bank has expanded its global benchmarking practices, encompassing new domains and quantified predictions of future productivity, in the hope of shaping domestic policy processes. Its leaders propose to use HCI scores to signal risk to investors and political leaders, triggering political shocks that will spur policy reform. Crucially, these efforts seek to reassert the World Bank’s epistemic authority and financing clout as the influence of its own lending wanes