The Potential Impacts of Working from Home on Post COVID-19 Municipal Wage Tax Revenues in Ohio

Every nation evolves its own complex system to collect taxes to finance government operations. No two systems are exactly alike. Each is embedded in a unique blend of historical, cultural, economic, and political factors at the national, sub-national, and local levels. All adjust themselves continuously to changes that occur in their internal and external environments. The COVID-19 pandemic has been a major disruptive external shock to the status quo of every tax system throughout the world. Most systems responded to the crisis with short-term measures designed to reduce uncertainty and to maintain as much flow of tax revenues as possible. Yet the COVID-19 pandemic is changing many of the long-established patterns of cultural, economic, and political behaviors on which tax systems are based. Some behavioral changes may be transitory. Yet many will persist, at least in some fashion. Persistent changes could invalidate important assumptions about behavior that have been used to create and manage each specific tax system. Working from home is one behavior that has important consequences for some tax systems. This paper examines one example

The Impacts of Contextual Cues on the Effects of Brand Extension

Brand extension strategy represents one of the most frequently used branding strategies. The degree of success in this stimulus generalization process depends on the perceived fit between the existing parent product and the extension product. In this article, we examine whether a brand extension initiated by a foreign (vs. domestic) company is construed differently by consumers and consequently whether it affects factors used to judge the fit between the parent brand and the extension brand. A 3 (foreign vs. U.S. vs. control) x 2 (anti-cavity toothpaste vs. pain relievers) between subjects factorial design was used for the study. The present study found a higher perceived fit leads to a higher quality perception. The results also provide additional evidence that category similarity takes precedence over similarity in product features in forming the overall similarity judgments. However, the results do not support the expectation that distant events (foreign brand extension) lead to the use of higher level construals. The results do show that when the anti- cavity toothpastes extension was launched by a foreign company, the extension is perceived to fit better than the same toothpastes launched by a U.S. company. But the better fit perception does not spill over to result in better quality perception and higher purchase intention

Ariel - Volume 4 Number 5

Editors David A. Jacoby Eugenia Miller Tom Williams Associate Editors Paul Bialas Terry Burt Michael Leo Gail Tenikat Editor Emeritus and Business Manager Richard J. Bonnano Movie Editor Robert Breckenridge Staff Richard. Blutstein Mary F. Buechler Alice M. Johnson J.D. Kanofskv Rocky Webe

Toward a synthesis of inquiry on environmental robustness

Journal ArticleOur approach has emphasized the development of ideas over the systematic criticism of specific studies. Perhaps some may view these ideas as useful starting points for new inquiry. The least we might expect from such inquiry is a better understanding of why some students and teachers claim that school is sometimes boring. At best we might hope for a time when we have the wisdom to make schools more effective and robust places for students and professional staff alike

Self-Positioning Smart Buoys, The \u27Un-Buoy\u27 Solution: Logistic Considerations Using Autonomous Surface Craft Technology and Improved Communications Infrastructure

Moored buoys have long served national interests, but incur high development, construction, installation, and maintenance costs. Buoys which drift off-location can pose hazards to mariners, and in coastal waters may cause environmental damage. Moreover, retrieval, repair and replacement of drifting buoys may be delayed when data would be most useful. Such gaps in coastal buoy data can pose a threat to national security by reducing maritime domain awareness. The concept of self-positioning buoys has been advanced to reduce installation cost by eliminating mooring hardware. We here describe technology for operation of reduced cost self-positioning buoys which can be used in coastal or oceanic waters. The ASC SCOUT model is based on a self-propelled, GPS-positioned, autonomous surface craft that can be pre-programmed, autonomous, or directed in real time. Each vessel can communicate wirelessly with deployment vessels and other similar buoys directly or via satellite. Engineering options for short or longer term power requirements are considered, in addition to future options for improved energy delivery systems. Methods of reducing buoy drift and position-maintaining energy requirements for self-locating buoys are also discussed, based on the potential of incorporating traditional maritime solutions to these problems. We here include discussion of the advanced Delay Tolerant Networking (DTN) communications draft protocol which offers improved wireless communication capabilities underwater, to adjacent vessels, and to satellites. DTN is particularly adapted for noisy or loss-prone environments, thus it improves reliability. In addition to existing buoy communication via commercial satellites, a growing network of small satellites known as PICOSATs can be readily adapted to provide low-cost communications nodes for buoys. Coordination with planned vessel Automated Identification Systems (AIS) and International Maritime Organization standards for buoy and vessel notificat- - ion systems are reviewed and the legal framework for deployment of autonomous surface vessels is considered

Information Technologies and Education for the Poor in Africa: Recommendations for a Pro-Poor ICT4D Non-Formal Education Policy

More than half of Africa\u27s youth and adults do not have basic literacy skills and/or have not completed primary or secondary school. It is deeply concerning how little serious attention has been paid to the potential ways in which ICT can enhance such skills, as part of a pro-poor model of ICT for Development (ICT4D). Such work is crucial if the goals of Education for All (EFA) and the Millennium Development Goals (MDG) are to be achieved. The present effort, Information Technologies and Education for the Poor in Africa (ITEPA), is designed to focus attention on what is being and has been attempted in this domain in some of the poorest communities in Africa

Advancing the field through multiple media

No Abstract.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/69179/1/20376_ftp.pd

Heuristic Approach to Detect Software Application Crashes

It is valuable for a provider of a software library to gain insight into crashes of an application that may be caused by or otherwise related to the software library. Since the provider does not have access to the application codebase, it is not possible for the provider to obtain direct signals that an application crash occurred, or whether a crash was related to a library from the provider. This disclosure describes the use of a temporary dirty file to detect crashes that may be related to the use of an embedded library in an application. The dirty file is written to disk when the embedded code (library code) is first accessed or when the application is first launched. Upon successful completion of execution of the embedded code, the dirty file is automatically deleted. At a subsequent launch of the application or execution of the embedded code, if the dirty file still exists, it is determined that a crash of the application likely occurred since no application exit signal was received which would otherwise cause deletion of the dirty file

Maximum Transmit Power Level Controller Architecture for Simultaneous Transmission

A mobile device configured to operate within a wireless communication network includes a Maximum Transmit Power Level (MTPL) controller. In order to meet specific absorption rate (SAR) limit requirements during simultaneous transmissions or during a dual connection mode, the mobile device employs a compact look-up table containing MTPL values and offset values. The MTPL controller generates runtime MTPL values for instances when the mobile device is operating in a stand-alone mode and for instances when the mobile device is operating in a simultaneous transmission mode. In the simultaneous transmission mode, the runtime MTPL value is generated by offsetting an MTPL value by an offset value