Taxation-Federal Income Tax-Strike Insurance Agreements

Contracts indemnifying persons or corporations for losses and damage resulting from an interruption of business due to strikes have existed at least since the beginning of this century. The Mutual Security Company of Connecticut, for example, wrote such a policy for the Buffalo Forge on April 9, 1906. In more recent times, strike insurance agreements have been instituted in major industries, and their impact on collective bargaining has been the subject of some controversy. The purpose of this comment is to consider the federal income tax questions which arise from such arrangements. Specifically, attention is directed to the deductibility of payments constituting the premium for strike insurance, with particular emphasis on whether such payments are connected with the business of the transferor and whether deduction would frustrate public policy. Consideration is also given to the tax treatment of the receipts from a strike insurance contract. Taxation of insurance companies offering strike insurance and reciprocal insurance funds as separate entities is not discussed

β-cell dysfunctional ERAD/ubiquitin/proteasome system in type 2 diabetes mediated by islet amyloid polypeptide-induced UCH-L1 deficiency.

ObjectiveThe islet in type 2 diabetes is characterized by β-cell apoptosis, β-cell endoplasmic reticulum stress, and islet amyloid deposits derived from islet amyloid polypeptide (IAPP). Toxic oligomers of IAPP form intracellularly in β-cells in humans with type 2 diabetes, suggesting impaired clearance of misfolded proteins. In this study, we investigated whether human-IAPP (h-IAPP) disrupts the endoplasmic reticulum-associated degradation/ubiquitin/proteasome system.Research design and methodsWe used pancreatic tissue from humans with and without type 2 diabetes, isolated islets from h-IAPP transgenic rats, isolated human islets, and INS 832/13 cells transduced with adenoviruses expressing either h-IAPP or a comparable expression of rodent-IAPP. Immunofluorescence and Western blotting were used to detect polyubiquitinated proteins and ubiquitin carboxyl-terminal hydrolase L1 (UCH-L1) protein levels. Proteasome activity was measured in isolated rat and human islets. UCH-L1 was knocked down by small-interfering RNA in INS 832/13 cells and apoptosis was evaluated.ResultsWe report accumulation of polyubiquinated proteins and UCH-L1 deficiency in β-cells of humans with type 2 diabetes. These findings were reproduced by expression of oligomeric h-IAPP but not soluble rat-IAPP. Downregulation of UCH-L1 expression and activity to reproduce that caused by h-IAPP in β-cells induced endoplasmic reticulum stress leading to apoptosis.ConclusionsOur results indicate that defective protein degradation in β-cells in type 2 diabetes can, at least in part, be attributed to misfolded h-IAPP leading to UCH-L1 deficiency, which in turn further compromises β-cell viability

A Paleocene Paleomagnetic Pole from the Gringo Gulch Volcanics, Santa Cruz County, Arizona

Paleomagnetic data from 25 sites (5 samples per site) in andesite flows of the Gringo Gulch Volcanics in Santa Cruz County, Arizona, were analyzed to determine a lower Paleocene paleomagnetic pole. Alternating - field demagnetization to 500 oe peak field was sufficient to erase secondary viscous components. The mean direction of magnetization (inclination = -58.80, declination = 167.5 °) was obtained by averaging the site mean directions of the 25 sites, which are all reversed. The resultant lower Paleocene pole position is at lat. 77.0 °N, lon. 201.0 °E (dp = 1.2 °, dm = 1.7 °)

What Does it all Mean? Interpreting Respiratory Pathogen Survey Results for Bighorn Sheep Management

Respiratory disease has been a major challenge for bighorn sheep (Ovis canadensis) conservation and is a dominant factor influencing management decisions of bighorn sheep, however; much about the disease process remains unknown.  Decades of research have compiled considerable evidence that domestic sheep and goats can transmit the disease to bighorn sheep as well as strong evidence for several bacterial organisms as causative agents for the disease.  However, there are examples of bighorn populations hosting the agents linked to respiratory disease with little demographic side-effects.  Further, the immediate cause of disease events often remains undetermined. Two general hypotheses exist to explain observed disease events in wildlife populations: 1) A disease event is caused by introduction of a novel pathogen from neighboring or sympatric host populations or; 2) A disease event is caused by certain conditions triggering endemic pathogens to become virulent to the host.  While the extent to which these competing hypotheses explain observed respiratory disease events in bighorn sheep is unknown, the appropriate management actions to address disease due to these different processes are very different.  Effectively addressing these hypotheses and better understanding the major causes of observed respiratory disease events is a challenge and requires rigorous and repeated pathogen sampling in bighorn populations both affected and seemingly unaffected by respiratory disease.  This presentation provides a brief background of bighorn respiratory disease, highlights the challenges of interpreting respiratory pathogen survey results to inform management as well as recent advances in respiratory pathogen research that have promise to help further inform management decisions

Climatic Variation and Age Ratios in Bighorn Sheep and Mountain Goats in the Greater Yellowstone Area

Using management data regularly collected by state and federal agencies, we indexed recruitment rates of bighorn sheep and mountain goats in the Greater Yellowstone Area (GYA) by calculating young : adult ratios. Annual and long term regional climatic conditions were indexed using data from Natural Resource Conservation Service Snotel sensors across the GYA. Linear regression models were used to assess hypotheses that recruitment rates in bighorn sheep and mountain goats in the GYA were associated with annual and regional variation in climatic conditions. The initial dataset consisted of 685 bighorn sheep lamb : ewe ratios from 21 herds since 1960 and 184 mountain goat kid : adult ratios from 18 herds since 1966. After censoring data, 369 bighorn sheep records remained, which were split into three seasonal subsets, and 123 mountain goat records remained in a single dataset. Findings suggest that recruitment rates in bighorn sheep and mountain goats were associated with annual variation in both pre-birth and post-birth climatic conditions, interacting with long term regional climate conditions. Additionally, strong interactions were found between precipitation during the birthing season and winter severity. Collectively, these findings suggest that recruitment in bighorn sheep and mountain goat populations in the GYA may be sensitive to changes in future climate conditions and that the response may vary regionally across the GYA

Correlates of Recruitment in Montana Bighorn Sheep Populations: An Initiative to Synthesize Montana Bighorn Sheep Recruitment Data and Gain Biological Insight

Bighorn sheep (Ovis Canadensis) populations in Montana have been strongly affectedby disease outbreaks in recent years, resulting in the death of approximately 1500 bighorns as well as depressed recruitment rates in some affected herds. The ecology of these disease outbreaks is not well understood and there have been several proposals for a state-wide research project addressing disease ecology of bighorns in Montana. Such a project is a large investment and any extra knowledge of the bighorn populations that can be gained from existing data would improve study design and enhance the success of any future research effort. Last year we used management data to index bighorn recruitment rates of 23 bighorn herds in the Greater Yellowstone Area (GYA) and found strong correlations between recruitment and both annual and regional climate patterns. This year we have received funding from Montana Fish, Wildlife and Parks to conduct a similar analysis of bighorn recruitment rates across Montana. The planned analysis will investigate potential correlations between bighorn recruitment and climate covariates, similar to the GYA effort, but will also explore additional covariates to capture differences in management strategies, genetics, disease history, migration patterns, and population connectivity among the state’s bighorn sheep populations. The presentation will focus on the goals of our work as well as the advantages of conducting preliminary data analysis prior to implementing large scale research projects

Magnetic Polarity Stratigraphy and Stratigraphic Completeness

A fundamental limiting factor in the precision of magnetostratigraphic correlation is stratigraphic completeness. Sadler [1981] has suggested a method by which the expected completeness of any given stratigraphic section can be calculated given the thickness, duration, and depositional environment. The technique is probabilistic and requires the investigator to specify a meaningful short-term time scale at which completeness is to be estimated. For magnetostratigraphy, the short-term time scale is defined by the duration of the polarity chron or other polarity feature of interest. Sadler\u27s method allows the probability of observing such features to be quantified. It is a useful tool for evaluating the reliability of magnetostratigraphic correlations and for judging between alternative correlations

Problems and Current Trends in Rock Magnetism and Paleomagnetism

Continental drift, seafloor spreading, plate tectonics: These terms conjure up a picture of the whole of Earth\u27s lithospheric plates in motion, a picture that truly represents a revolution in the earth sciences that took place in the 1960s and permanently changed our view of a more static world. If someone were to ask which subdiscipline of the geosciences has provided the crucial quantitative evidence about the past locations of discrete parts of continental and oceanic plates, the answer would be geomagnetism and paleomagnetism. Polarity stratigraphy, based on radiometrically dated 180° reversals of the dipolar geomagnetic field, informs us about the locations of parts of the seafloor in the past, and paleomagnetically determined paleolatitudes of continental rocks provide similar information about past locations of continental plates

Montana’s New State-Wide Bighorn Sheep Research Initiative

Bighorn sheep (Ovis canadensis) conservation and management in Montana has been, and continues to be, a challenge. The majority of Montana’s bighorn sheep populations are patchily distributed across the state and are relatively small, with many populations static or periodically experiencing dramatic declines despite the fact that adequate habitat seems to be abundant. Wildlife managers and biologists are routinely making decisions on bighorn sheep population augmentation and restoration, harvest, habitat management, disease prevention and response, and other conservation actions without adequate knowledge of the drivers of demographic processes that inform management of many of Montana’s more successfully restored ungulate species. Field studies of bighorn sheep in Montana have been limited primarily to short-term, master’s thesis projects focused on a specific herd. A 6-yr research program has been designed and funded on the premise that research insights that are broadly applicable for management and conservation are best obtained by addressing the same questions in multiple populations representing differing demographic characteristics, ecological settings, and management histories that capture the range of variation realized by the species of interest. The research program will involve field studies of seven bighorn sheep herds in Montana, with data on each herd collected over a 5-yr period. Herds were selected to capture a wide range of variability in disease outbreak history, habitat types, and herd attributes in an effort to maximize our ability to partition and quantify the potential relative effects of these factors on lamb and adult survival, recruitment, and population dynamics

Henry Cadell’s Experimental Researches in Mountain Building : their lessons for interpreting thrust systems and fold-thrust structures

Funding The Fold-Thrust Research Group has been funded by InterOil, Santos, OilSearch and NAGRA. The original compilation of Cadell’s researches was part of an outreach programme funded by BP. Acknowledgements RWHB is indebted to the late John Mendum for arranging access to Cadell’s notebooks and his field maps that were lodged in the then offices of the British Geological Survey in Murchison House, Edinburgh. This formed part of a collaboration with BGS and the development of the “Assynt’s Geology” website in the early 2000s. Many of the images from Cadell’s notebooks, including his experimental results, were part of this site. Regrettably it has not been maintained and is no longer accessible. Rectifying this loss of resource forms the motivation for this contribution. We thank Juergen Adam and an anonymous referee for construct reviews, together with James Hammerstein for shepherding the manuscript through the editing process, although of course the views expressed in this paper remain the responsibility of the authors alone.Peer reviewedPostprin