1,336 research outputs found

    Taxation of Retirement Provision

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    A New Ohio Locality Record for the Gilled Oligochaete Branchiura Sowerbyi

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    Author Institution: Department of Zoology, Miami University, Oxford, Ohi

    When Will the Corporate Form Save Taxes?

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    While major emphasis will be placed upon the tax considerations involved in answering the question posed by the title, the broader problem is aptly stated in the familiar phrase, Choice of Business Form. \u27 It is not possible to consider this problem realistically without taking into account the context of the business and private law considerations which must enter into the decision, and may indeed be controlling over the tax factors. Therefore, the question, When Will the Corporate Form Save Taxes? will be discussed in the light of the full legal and business milieu

    Oregon Lake Watch, 2014 Annual Report

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    The Oregon Lake Watch (OLW) volunteer monitoring program is now in its second year of operation, continuing its focus on early detection of aquatic invasive species (AIS), with a secondary focus on lake water quality. The aquatic invasive species chosen as Watch List priorities for the OLW are based on the Oregon Department of Agriculture’s Noxious Weed List (Oregon Department of Agriculture Noxious Weed Control Program 2014) as well as professional judgement (more information can be found in Oregon Lake Watch Final Report 2014). This report summarizes the data collected by 15 of 24 OLW volunteers over 2014, across 110 sampling events and 20 Oregon lakes. Data collected by trained volunteers includes sightings of both native and aquatic invasive plants and animals, as well as recordings of lake temperature profiles, and Secchi depth, a measure of clarity. Of the 16 original water bodies surveyed in OLW’s first year (2013), 12 were surveyed again in 2014, and 8 are new waterbodies. Long-term monitoring of these lakes provides valuable information over time, and expanding the number of lakes monitored, especially in the case of monitoring for invasive species, means that more potentially harmful invasions can be stopped sooner. Ideally, the OLW will continue to monitor these current lakes, and expand their volunteer network to cover more waterbodies across Oregon as this program continues to grow

    Oregon Lake Watch, 2015 Annual Report

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    The Oregon Lake Watch (OLW) volunteer monitoring program completed its third year of operation during 2015 with a focus on early detection of aquatic invasive species (AIS) and water quality status and trend assessments for the better management of Oregon’s lakes and reservoirs. AIS surveys emphasized the detection of Watch List aquatic plant and species that can have a negative impacts on the beneficial uses of our waterbodies. Water transparency and temperature measurements were used to track the condition of volunteers\u27 lakes. Thirty-one Oregon lakes have been surveyed during the OLW’s three years, 16 of which were surveyed during 2015. Seven lakes have been surveyed all three years and seven more have been surveyed two of the three years. Four Watch List plant and one animal species were found during 2015. Eurasian watermilfoil (Myriophyllum spicatum) was found in three lakes, Brazilian elodea (Egeria densa) and curly leaf pondweed (Potamogeton crispus) were each found in two lakes, and yellow flag iris (Iris pseudacorus) was found in one lake. Asian clams (Corbicula fluminea) were found in one lake. A diverse array of native plants were found along with native signal crayfish (Pacifasticus leniusculus). Water quality ranged from eutrophic to oligotrophic conditions based on water transparency and water temperatures ranged as high as 28°C (82°F). More years of data collection are necessary to track water quality trends

    Physical, Chemical and Biological Assessment of Yoncalla Log Ponds

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    The Yoncalla Log Ponds are a series of four ponds located in within the city limits of the town in Yoncalla in northern Douglas County, Oregon. The ponds were created in stages between the late 1930s and the 1950s and used for log storage through the 1970s (North Douglas Betterment 2014). North Douglas Betterment purchased the land surrounding the ponds and contracted with the Center for Lakes and Reservoirs at Portland State University to assess the current morphometry, vegetation and water quality status of the ponds and provide recommendations for management of the aquatic vegetation. The scope of this document covers the current status assessment of the ponds using data collected from June 2013 through May 2014

    Distinct Molecular Mechanisms of Host Immune Response Modulation by Arenavirus NP and Z Proteins

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    Endemic to West Africa and South America, mammalian arenaviruses can cross the species barrier from their natural rodent hosts to humans, resulting in illnesses ranging from mild flu-like syndromes to severe and fatal haemorrhagic zoonoses. The increased frequency of outbreaks and associated high fatality rates of the most prevalent arenavirus, Lassa, in West African countries, highlights the significant risk to public health and to the socio-economic development of affected countries. The devastating impact of these viruses is further exacerbated by the lack of approved vaccines and effective treatments. Differential immune responses to arenavirus infections that can lead to either clearance or rapid, widespread and uncontrolled viral dissemination are modulated by the arenavirus multifunctional proteins, NP and Z. These two proteins control the antiviral response to infection by targeting multiple cellular pathways; and thus, represent attractive targets for antiviral development to counteract infection. The interplay between the host immune responses and viral replication is a key determinant of virus pathogenicity and disease outcome. In this review, we examine the current understanding of host immune defenses against arenavirus infections and summarise the host protein interactions of NP and Z and the mechanisms that govern immune evasion strategies

    Bose-Einstein condensates with attractive interactions on a ring

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    Considering an effectively attractive quasi-one-dimensional Bose-Einstein condensate of atoms confined in a toroidal trap, we find that the system undergoes a phase transition from a uniform to a localized state, as the magnitude of the coupling constant increases. Both the mean-field approximation, as well as a diagonalization scheme are used to attack the problem.Comment: 4 pages, 4 ps figures, RevTex, typographic errors correcte
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