An overall assessment - is it worth it?

Tax reform ; Income tax ; Corporations - Taxation

Effects of Late Gestation Supplementation, Synchronization, and Creep Feeding in a Spring Calving Beef Herd in the Nebraska Sandhills

Supplementation during winter grazing increased cow BW and BCS but had no effect on reproduction or calf performance, thus increasing production costs without increasing returns. Using a CIDR for estrus synchronization in a herd with existing acceptable reproductive performance did not increase cow pregnancy rate or advance calving date. Feeding creep feed to calves is an effective means of increasing weaning BW which resulted in increased live and carcass weight. Under the conditions of this study, when additional feed and price slide for heavier calves was considered, feeding creep feed did not result in added profits

A PUBLIC FINANCE ÉS A FINANZWISSENSCHAFT HAGYOMÁNYAINAK ÖSSZEVETÉSE II.

A tanulmány a fiskális elmélet két hagyományát veti össze: az egyik az angol nyelvű irodalomhoz köthető public finance, a másik pedig a német Finanzwissenschaft. Az összehasonlításra három fő témakörben kerül sor: (1) a közjavak és közösségi igények, avagy miért van szükség közszolgáltatásokra; (2) a bevételek forrásai és az adóalap eszméje; valamint (3) az adózási méltányosság és a disztributív igazságosság a fiskális rendszerben. Ezek természetesen csak „mintadarabok”, az egyéb kérdéseket, mint az államadósság szerepe és a stabilizáció, most mellőzi a szerző, sőt a két hagyományról átfogó képet is csak érintőlegesen nyújt. Mindazonáltal egyes lényegi különbségek nyilvánvalóvá válnak. A tanulmányt három részben közöljük, az első részt a 2. évfolyam 3. szám tartalmazta. Ez a második rész a jó adórendszer témakörét vizsgálja

Impact of Winter Supplementation of May Calving Cows and Heifer Development System in Two Different Breeding Seasons on Subsequent Growth and Reproduction

In Exp. 1, May-calving cows were utilized to evaluate the effects of winter supplementation on heifer progeny. Cows grazed either dormant upland winter range with or without a protein supplement or grazed dormant meadow with or without a protein supplement. In Exp. 2, replacement heifers from March and May calving herds were offered ad libitum meadow hay and 4 lb/d supplement or grazed meadow and offered 1 lb/d supplement from mid-January to mid-April. Calf weaning BW and ADG from birth to weaning was less for calves from cows grazing winter range with no supplement compared with all other dam treatments. Heifer development system did not impact final pregnancy rates. Therefore, a reduced input winter heifer development system is a viable option in both early and late summer breeding seasons. However, winter supplementation of May-calving dams did influence heifer progeny ADG from birth to weaning

Effect of Supplementation during the Breeding Season on a May-calving Herd in the Nebraska Sandhills

Females in their first and second breeding season received either a 32% crude protein (DM) supplement or no supplement throughout the breeding season. Supplementation did not affect heifer BW, BCS, and pregnancy rate at pregnancy diagnosis. Supplementation impacted primiparous cow BW and BCS at pregnancy diagnosis, but did not affect pregnancy rates. Calf birth weight and dystocia rates were unaffected by supplementation for both heifers and primiparous cow. Calves nursing supplemented dams were heavier at weaning. Greater supplementation may be needed to affect pregnancy rate