Tax Implications for Same-Sex Couples

This week Americans will rush to complete their tax returns, and perhaps to write out a check to the Internal Revenue Service. For some taxpayers, the pain will be sharper, particularly for gay, lesbian, and bisexual individuals and their families. While same-sex couples in Massachusetts, Connecticut, and soon in Iowa and Vermont may marry, the federal government still does not recognize same-sex couples as married, no matter where they live. As a result, same-sex couples pay more in taxes and receive fewer benefits than do married different-sex couples

Cost of Florida's Ban on Adoption by GLB Individuals and Same-Sex Couples

This memo estimates the impact on children and the cost to the State of Florida of the current prohibition on adoption by gay, lesbian, and bisexual (GLB) individuals and same-sex couples. We use data about the number of children adopted each year as a way to estimate the number of GLB individuals and same-sex couples who would be likely to serve as adoptive parents if the ban were not in place. Prohibiting GLB individuals and same-sex couples from adopting means that 165 children must remain in foster care or must have alternative adoptive homes recruited for them. As a result, we estimate that the ban costs the State of Florida over $2.5 million in per year. As explained below, this estimate is conservative since some likely additional costs are difficult to quantify. In addition, because of the current prohibition on GLB individuals and same-sex couples adopting children in Florida, it is possible that more GLB individuals and same-sex couples would be interested in adopting if the ban were lifted. We estimate that if the ban were lifted, both adoption and foster care by GLB individuals and same-sex couples would increase to the average United States level, leading to 219 children being adopted, and saving the State of Florida$3.4 million dollars in the first year

Double charmonium production at B-factories within light cone formalism

This paper is devoted to the study of the processes e^+e^- \to J/\Psi \eta_c, J/\Psi \eta_c', \psi' \eta_c, \psi' \eta_c' within light cone formalism. It is shown that if one disregards the contribution of higher fock states, the twist-3 distribution amplitudes needed in the calculation can be unambiguously determined from the twist-2 distribution amplitudes and equations of motion. Using models of the twist-2 distribution amplitudes the cross sections of the processes under study have been calculated. The results of the calculation are in agreement with Belle and BaBar experiments. It is also shown that relativistic and radiative corrections to the cross sections play crucial role in the achievement of the agreement between the theory and experiments. The comparison of the results of this paper with the results obtained in other papers has been carried out. In particular, it is shown that the results of papers where relativistic and radiative corrections were calculated within NRQCD are overestimated by a factor of ~1.5.Comment: 14 pages, 1 figur

The role of structural embeddedness in an IT outsourcing network

The design of governance to safeguard against a vendor's opportunistic behaviour is one of the critical issues in information technology outsourcing (ITO) since this behaviour causes cost escalation and service debasement. The roles of structural embeddedness underlying network governance have been gaining its importance as complementary or substitutable governance in ITO. Our research attempts to reveal how structural embeddedness can affect the decision-makings of clients and vendors and their resulting outcomes in an ITO network and how these effects are moderated by various ITO network structures according to outsourced IT services. An agent-based simulation and game-theoretic approach are adopted to build a simulation model to describe ITO networks with various structures and ITO transactions between clients and vendors. Finally, the future research directions are discussed

The Economic Impact of Extending Marriage to Same-Sex Couples in Maine

This research study estimates that same-sex marriage in Maine, if permitted, would have a positive impact on the state's economy and budget. The study finds that same-sex weddings and associated tourism would generate $60 million in additional spending in Maine over three years, creating 1,000 new jobs. Due to this spending, the state and Maine counties would see an increase of$3.6 million in revenues over the next three years; the result of an increase of sales tax revenues of approximately $3.1 million and new marriage license fees of$500,000. In calculating the net benefit to the State, the study approximates that half of Maine's 4,644 same-sex couples, or 2,316 couples, would marry in the first three years that marriage is extended to them. The study also estimates that approximately 15,657 same-sex couples from other states would come to Maine to marry

On Flux Rope Stability and Atmospheric Stratification in Models of Coronal Mass Ejections Triggered by Flux Emergence

Flux emergence is widely recognized to play an important role in the initiation of coronal mass ejections. The Chen-Shibata (2000) model, which addresses the connection between emerging flux and flux rope eruptions, can be implemented numerically to study how emerging flux through the photosphere can impact the eruption of a pre-existing coronal flux rope. The model's sensitivity to the initial conditions and reconnection micro-physics is investigated with a parameter study. In particular, we aim to understand the stability of the coronal flux rope in the context of X-point collapse and the effects of boundary driving in both unstratified and stratified atmospheres. In the absence of driving, we assess the behavior of waves in the vicinity of the X-point. With boundary driving applied, we study the effects of reconnection micro-physics and atmospheric stratification on the eruption. We find that the Chen-Shibata equilibrium can be unstable to an X-point collapse even in the absence of driving due to wave accumulation at the X-point. However, the equilibrium can be stabilized by reducing the compressibility of the plasma, which allows small-amplitude waves to pass through the X-point without accumulation. Simulations with the photospheric boundary driving evaluate the impact of reconnection micro-physics and atmospheric stratification on the resulting dynamics: we show the evolution of the system to be determined primarily by the structure of the global magnetic fields with little sensitivity to the micro-physics of magnetic reconnection; and in a stratified atmosphere, we identify a novel mechanism for producing quasi-periodic behavior at the reconnection site behind a rising flux rope as a possible explanation of similar phenomena observed in solar and stellar flares.Comment: Submitted Feb 28, 2014 to, accepted Aug 14, 2014 by Astronomy & Astrophysics. 13 pages, 10 figures, 2 table

Evidence of Employment Discrimination on the Basis of Sexual Orientation and Gender Identity: Complaints Filed with State Enforcement Agencies, 1999-2007

To more accurately measure the effect of anti-discrimination laws, this report compares sex, race, and sexual orientation complaint rates through a population-adjusted model. Today, twenty states and the District of Columbia prohibit employment discrimination based on sexual orientation. Of those, thirteen also prohibit discrimination on the basis of gender identity. An aggregation of all available state level data reveals that sexual orientation discrimination laws are used at similar frequencies by Lesbian, Gay, and Bisexual (LGB) workers as sex discrimination laws by female workers, both at 5 complaints per every 10,000 workers. Race complaints are filed at the higher rate of 7 per 10,000 workers

Navigation and flight director guidance for the NASA/FAA helicopter MLS curved approach flight test program

The navigation and flight director guidance systems implemented in the NASA/FAA helicopter microwave landing system (MLS) curved approach flight test program is described. Flight test were conducted at the U.S. Navy's Crows Landing facility, using the NASA Ames UH-lH helicopter equipped with the V/STOLAND avionics system. The purpose of these tests was to investigate the feasibility of flying complex, curved and descending approaches to a landing using MLS flight director guidance. A description of the navigation aids used, the avionics system, cockpit instrumentation and on-board navigation equipment used for the flight test is provided. Three generic reference flight paths were developed and flown during the test. They were as follows: U-Turn, S-turn and Straight-In flight profiles. These profiles and their geometries are described in detail. A 3-cue flight director was implemented on the helicopter. A description of the formulation and implementation of the flight director laws is also presented. Performance data and analysis is presented for one pilot conducting the flight director approaches