Redistribution Through the Income Tax: The Vertical and Horizontal Effects of Noncompliance and Tax Evasion

This paper uses the unique Taxpayer Compliance Measurement Program (TCMP) micro data to study the equity effects of noncompliance. We access four years of TCMP data, 1979,1982,1985, and 1988. The TCMP data allows us to observe income and taxes before and after a tax audit. In order to generate a range of scalar estimates of the redistributive impact of more complete compliance we employ the family of extended Gini and concentration coefficients. We find that the vertical equity effects are very small of negative; however, there is a considerable amount of horizontal inequity generated by noncompliance and in this sense more complete auditing of tax returns could improve the fairness of the tax system

Low bandgap polymers from fused dithiophene diester

The present invention involves monomeric compounds having the structure: ##STR1## Substituents W and Z are independently --CN, --NO.sub.2, -aryl, -aryl-V, --COX, SO.sub.2 R, --H, or -alkyl. Substituent X is --OR, or --NR,R where R and R.sup.1 are independently -alkyl or --H. Substituent V is -halide, --NO.sub.2, --CN, --SO.sub.2 R, or --COX. At least one of W and Z is --NO.sub.2, --SO.sub.2 R, --CN, --COX or -aryl-V. In one preferred embodiment substituents W and Z are both --CN. In another preferred embodiment, substituent X is --NO.sub.2 or --CN and substituent Z is --C.sub.6 H.sub.4 NO.sub.2. These monomers are polymerized to form low bandgap polymers.Board of Regents, University of Texas Syste

Metal Abundances of KISS Galaxies III. Nebular Abundances for Fourteen Galaxies and the Luminosity-Metallicity Relationship for HII Galaxies

We report results from the third in a series of nebular abundance studies of emission-line galaxies from the KPNO International Spectroscopic Survey (KISS). Galaxies with coarse metallicity estimates of 12 + log(O/H) less than 8.2 dex were selected for observation. Spectra of 14 galaxies, which cover the full optical region from [OII]3727,3729 to beyond [SII]6717,6731, are presented, and abundance ratios of N, O, Ne, S, and Ar are computed. The auroral [OIII]4363 line is detected in all 14 galaxies. Oxygen abundances determined through the direct electron temperature T_e method confirm that the sample is metal-poor with 7.61 <= 12 + log(O/H) <= 8.32. By using these abundances in conjunction with other T_e-based measurements from the literature, we demonstrate that HII galaxies and more quiescent dwarf irregular galaxies follow similar metallicity-luminosity (L-Z) relationships. The primary difference is a zero-point shift between the correlations such that HII galaxies are brighter by an average of 0.8 B magnitudes at a given metallicity. This offset can be used as evidence to argue that low-luminosity HII galaxies typically undergo factor of two luminosity enhancements, and starbursts that elevate the luminosities of their host galaxies by 2 to 3 magnitudes are not as common. We also demonstrate that the inclusion of interacting galaxies can increase the scatter in the L-Z relation and may force the observed correlation towards lower metallicities and/or larger luminosities. This must be taken into account when attempting to infer metal abundance evolution by comparing local L-Z relations with ones based on higher redshift samples since the fraction of interacting galaxies should increase with look-back time.Comment: 36 pages, 5 figures. ApJ, in pres

Concurrent Resistance and Aquatic Treadmill Training Elicits Greater Lean Mass Gains than Resistance Training Alone.

PURPOSE: To examine the effects of combined aquatic treadmill training (ATM) and resistance training (RT) on body composition (Bcomp), strength, and VO2max following 12 wks of training compared to RT alone. METHODS: 5 healthy, sedentary men (32.6yr ±11, 187.5 cm ±4.9, 107.9 kg ±19.5) and 6 women (34.2 yrs ±14.3, 166.6 cm ±8.4, 78.6 kg ±19.69) were recruited and screened to assess VO2max (GXT), Bcomp (DEXA), and strength. During strength assessment, 1RMs were assessed in this order: leg press, chest press, leg curl, lat pull, leg ext, triceps push-down, biceps curl. Subjects were then randomized into 2 groups. Both groups (R = resistance training, CT = concurrent training) performed progressive RT for 12 wks (2/wk, 3 x 8-12 @ 60%1RM, ~1.5min rest int.). Following wk 6, 1RMs were reassessed and intensity was increased for wks 7-12 (3 x 4-8, beginning @ 75%1RM). Concurrently, the CT group performed 12 wks of progressive ATM (60→85%VO2max). VO2max was reassessed following wk 6. ATM occurred immediately following RT sessions and in isolation on a 3rd day during the wk. After training, baseline tests were again performed. A 2x3 factorial ANOVA w/ repeated measures for group (2) by time (3) was used to examine absolute and relative changes in body composition, strength, and VO2max

Association of Aerobic Fitness and Metabolic Syndrome in Male Firefighters

Metabolic syndrome has been shown in numerous studies to be related to a higher incidence of coronary artery disease. A study by Jurca and coworkers (Med. Sci. Sports Exerc 36(8):1301-1307, 2004) found a relationship between aerobic fitness and the prevalence of metabolic syndrome in a group of men enrolled in the Aerobics Center Longitudinal Study (ACLS). In addition, recent work in our lab (Int J Exerc Sci 2(1): S43, 2009) has supported these findings. However, research exploring this relationship is still lacking in male firefighters, whose leading cause of line-of-duty deaths is heart attacks. Purpose: To further evaluate the association of metabolic syndrome and aerobic fitness in male fire fighters. Methods: As part of an annual physical exam, 210 male fire fighters (average age = 36) underwent evaluation of risk factors associated with metabolic syndrome as defined by NCEP III. These include the presence of three or more of the following: Waist Circumference \u3e 40 , HDL Cholesterol \u3c 40 mg/dL, Triglycerides \u3e 150 mg/dL, Blood Glucose \u3e 110 mg/dL, and Resting Blood Pressure \u3e 130/85 mm Hg. Aerobic Fitness was determined by estimating VO2max from time on treadmill during a Bruce protocol. Results: The subjects were ranked and divided into quartiles based on VO2max. All data were analyzed using a Chi Square test (p \u3c 0.05). Prevalence of metabolic syndrome increased significantly across quartiles as aerobic fitness declined. Conclusion: These data suggest that as aerobic fitness improves, the likelihood of male firefighters having metabolic syndrome decreases

UV Resonant Raman Spectrometer with Multi-Line Laser Excitation

A Raman spectrometer employs two or more UV (ultraviolet) laser wavel engths to generate UV resonant Raman (UVRR) spectra in organic sampl es. Resonant Raman scattering results when the laser excitation is n ear an electronic transition of a molecule, and the enhancement of R aman signals can be several orders of magnitude. In addition, the Ra man cross-section is inversely proportional to the fourth power of t he wavelength, so the UV Raman emission is increased by another fact or of 16, or greater, over visible Raman emissions. The Raman-scatter ed light is collected using a high-resolution broadband spectrograph . Further suppression of the Rayleigh-scattered laser light is provi ded by custom UV notch filters

The Relationship of Metabolic Syndrome and Aerobic Exercise in Adult Male Fire Fighters

Previous studies have concluded that incidence of Metabolic Syndrome may be greater in male firefighters than in the US male population. A recent study reported that approximately 31% of firefighters were positive for Metabolic Syndrome; compared to 24% for the U.S. male population (NCEPIII). Participation in aerobic exercise may decrease the risk of Metabolic Syndrome as cardiac risk factors are improved. This study aims to determine the effect of aerobic exercise participation on the prevalence of metabolic syndrome in a sample of male firefighters. Purpose: To examine the effect of aerobic exercise participation on the prevalence of Metabolic Syndrome in a sample of adult male firefighters. Methods: As a part of an annual physical exam, 177 male firefighters (average age=36) participated in an evaluation of risk factors associated with Metabolic Syndrome as defined by NCEP III. Metabolic Syndrome is defined as having the presence of three or more of the following: Waist circumference \u3e 40”, HDL Cholesterol \u3c 40 mg/dl, Triglycerides \u3e 150 mg/dl, Blood Glucose \u3e 110 mg/dl and resting blood pressure \u3e 130/85 mm Hg. Aerobic exercise participation was determined by self reported activity from a standard health history questionnaire. Subjects were classified for aerobic exercise participation as: aerobic exercise participation of less than or equal to 1 day per week (LOW), 2 to 3 days per week (MOD), and aerobic exercise participation greater than or equal to 4 days per week (HIGH). Results: The subjects were divided into groups based on the level of weekly aerobic activity. All data were analyzed using a Chi Square test (p \u3c 0.05). Of the 177 firefighters tested 46.3% (82) reported LOW, 48% (85) reported MOD, and 5.6% (10) reported HIGH weekly aerobic activity. The prevalence of Metabolic Syndrome for LOW was 25.6% (21) while the prevalence of Metabolic Syndrome for MOD was 15.3% (13). No one in the HIGH group met the criteria for Metabolic Syndrome. Conclusion: Participation in aerobic exercise appears to affect the incidence of metabolic syndrome in adult male fire fighters

Leak detection and calibration using transients and genetic algorithms

Leak detection and calibration of pipe internal roughnesses in a water network are significant issues for water authorities around the world. Computer simulation of water distribution systems to determine the location and size of leaks is emerging as an important tool. A major uncertainty in developing computer models is the condition of the interior of the pipes in the network, especially if they are old. An innovative technique for leak detection and calibration called the inverse transient technique has been recently developed. This paper uses the genetic algorithm (GA) technique in conjunction with the inverse transient method to detect leaks and friction factors in water distribution systems. A continuous variable representation has been developed for the GA coding scheme in this paper. Two new GA operators for crossover and mutation are also introduced. The inverse transient method using the GA technique is effective at finding leakage locations and magnitudes while simultaneously finding the friction factors for different transient data record lengths.John P. Vítkovský, Angus R.Simpson and Martin F. Lamber

The Src Homology 2 and Phosphotyrosine Binding Domains of the ShcC Adaptor Protein Function as Inhibitors of Mitogenic Signaling by the Epidermal Growth Factor Receptor

Upon ligand activation, the epidermal growth factor receptor (EGFR) becomes tyrosine-phosphorylated, thereby recruiting intracellular signaling proteins such as Shc. EGFR binding of Shc proteins results in their tyrosine phosphorylation and subsequent activation of the Ras and Erk pathways. Shc interaction with activated receptor tyrosine kinases is mediated by two distinct phosphotyrosine interaction domains, an NH2-terminal phosphotyrosine binding (PTB) domain and a COOH-terminal Src homology 2 (SH2) domain. The relative importance of these two domains for EGFR binding was examined by determining if expression of the isolated SH2 or PTB domain of ShcC would inhibit EGFR signaling. The SH2 domain potently inhibited numerous aspects of EGFR signaling including activation of Erk2 and the Elk-1 transcription factor as well as EGFR-dependent transformation. Furthermore, the SH2 domain inhibited focus formation by the Neu oncoprotein, another EGFR family member. Surprisingly, inhibition of the EGFR by the SH2 domain did not involve stable association with the receptor. In contrast, the PTB domain associated quite well with the receptor yet had little effect on EGFR signaling. Although the EGFR cytoplasmic tail contains consensus binding sites for the PTB and SH2 domains of ShcC, and both domains of ShcC interact with the receptor in vitro, the SH2 domain is more potent for inhibiting receptor function in vivo. However, inhibition is not due to stable association with the receptor, suggesting that the SH2 domain is binding to a heretofore unknown protein(s) necessary for proper EGFR function

Polymorphisms of the Flavin containing monooxygenase 3 (FMO3) gene do not predispose to essential hypertension in Caucasians.

BACKGROUND: The recessive disorder trimethylaminuria is caused by defects in the FMO3 gene, and may be associated with hypertension. We investigated whether common polymorphisms of the FMO3 gene confer an increased risk for elevated blood pressure and/or essential hypertension. METHODS: FMO3 genotypes (E158K, V257M, E308G) were determined in 387 healthy subjects with ambulatory systolic and diastolic blood pressure measurements, and in a cardiovascular disease population of 1649 individuals, 691(41.9%) of whom had a history of hypertension requiring drug treatment. Haplotypes were determined and their distribution noted. RESULTS: There was no statistically significant association found between any of the 4 common haplotypes and daytime systolic blood pressure in the healthy population (p = 0.65). Neither was a statistically significant association found between the 4 common haplotypes and hypertension status among the cardiovascular disease patients (p = 0.80). CONCLUSION: These results suggest that the variants in the FMO3 gene do not predispose to essential hypertension in this population