THE IMPORT DEMAND FOR U.S. BURLEY TOBACCO IN EUROPEAN MARKETS

International Relations/Trade,

FIN 48: The Impact On Staffing, Internal Control Processes And Expertise Of Privately-Held Companies

While FASB Interpretation 48 (FIN 48), Accounting for Uncertainty in Income Taxes-An Interpretation of Statement of Financial Accounting Standards (SFAS) 109, Accounting for Income Taxes applies to both privately-held and publicly traded companies, privately-held companies have characteristics that can impact implementation.  This paper reports the findings of a survey of the top 100 privately-held companies to determine how these organizations are addressing the staffing of tax department personnel, process controls and knowledge acquisition during the implementation of FIN 48

Reconciling diverse lacustrine and terrestrial system response to penultimate deglacial warming in southern Europe

Unlike the most recent deglaciation, the regional expression of climate changes during the penultimate deglaciation remains understudied, even though it led into a period of excess warmth with estimates of global average temperature 1–2 °C, and sea level ∼6 m, above pre-industrial values. We present the first complete high-resolution southern European diatom record capturing the penultimate glacial-interglacial transition, from Lake Ioannina (northwest Greece). It forms part of a suite of proxies selected to assess the character and phase relationships of terrestrial and aquatic ecosystem response to rapid climate warming, and to resolve apparent conflicts in proxy evidence for regional paleohydrology. The diatom data suggest a complex penultimate deglaciation driven primarily by multiple oscillations in lake level, and provide firm evidence for the regional influence of abrupt changes in North Atlantic conditions. There is diachroneity in lake and terrestrial ecosystem response to warming at the onset of the last interglacial, with an abrupt increase in lake level occurring ∼2.7 k.y. prior to sustained forest expansion with peak precipitation. We identify the potentially important role of direct input of snow melt and glacial meltwater transfer to the subterranean karst system in response to warming, which would cause rising regional groundwater levels. This explanation, and the greater sensitivity of diatoms to subtle changes in temperature, reconciles the divergent lacustrine and terrestrial proxy evidence and highlights the sensitivity of lakes situated in mountainous karstic environments to past climate warming

On the master equation approach to kinetic theory: linear and nonlinear Fokker--Planck equations

We discuss the relationship between kinetic equations of the Fokker-Planck type (two linear and one non-linear) and the Kolmogorov (a.k.a. master) equations of certain N-body diffusion processes, in the context of Kac's "propagation of chaos" limit. The linear Fokker-Planck equations are well-known, but here they are derived as a limit N->infty of a simple linear diffusion equation on (3N-C)-dimensional N-velocity spheres of radius sqrt(N) (with C=1 or 4 depending on whether the system conserves energy only or energy and momentum). In this case, a spectral gap separating the zero eigenvalue from the positive spectrum of the Laplacian remains as N->infty,so that the exponential approach to equilibrium of the master evolution is passed on to the limiting Fokker-Planck evolution in R^3. The non-linear Fokker-Planck equation is known as Landau's equation in the plasma physics literature. Its N-particle master equation, originally introduced (in the 1950s) by Balescu and Prigogine (BP), is studied here on the (3N-4)-dimensional N-velocity sphere. It is shown that the BP master equation represents a superposition of diffusion processes on certain two-dimensional sub-manifolds of R^{3N} determined by the conservation laws for two-particle collisions. The initial value problem for the BP master equation is proved to be well-posed and its solutions are shown to decay exponentially fast to equilibrium. However, the first non-zero eigenvalue of the BP operator is shown to vanish in the limit N->infty. This indicates that the exponentially fast approach to equilibrium may not be passed from the finite-N master equation on to Landau's nonlinear kinetic equation.Comment: 20 pages; based on talk at the 18th ICTT Conference. Some typos and a few minor technical fixes. Modified title slightl

Body Size, Growth, and Feather Mass of the Endangered Hawaiian Moorhen (Gallinula chloropus sandvicensis).

v. ill. 23 cm.QuarterlyBody and feather mass data are important in avian studies and are required for determining things such as body condition and energetic carrying capacity. There are 12 subspecies of Common Moorhens (Gallinula chloropus), six continental and six island subspecies, of which two are endangered. Body mass data for multiple individuals are available for only three subspecies, and feather mass data have been reported for only one individual. Body mass (n ¼ 82) and feather mass (n ¼ 2) for adults and body mass for three subadult age classes (n ¼ 27) are provided for the Hawaiian subspecies of Common Moorhen (G. c. sandvicensis). Other body size measurements, including tarsus length, shield-bill length, shield width, and wing cord length also are presented. Adult Hawaiian Moorhen body mass averaged 350.7 g (G50.0 SD; range, 232–522; 95% CI, 339.8–361.6), and young birds appear to develop like young of G. c. chloropus and other Rallidae. Based on published data, G. c. sandvicensis is heavier than G. c. guami, female G. c. chloropus, and G. c. meridionalis; lighter than G. c. garmani and males of G. c. cachinnans; and similar in mass to G. c. cachinnans females, males of G. c. chloropus, and G. c. orientalis. There do not appear to be systematic differences in body mass between mainland (data for four subspecies) and island subspecies (data for three subspecies). Total mass of all feathers for two males was 16.2 and 12.1 g, which made up 3.1% and 3.8%, respectively, of their total body mass