Taxing the War on Drugs: Tennessee\u27s Unauthorized Substance Tax

In 2005, the Tennessee Legislature passed a law that granted the Tennessee Department of Revenue (hereinafter TDOR) the authority to levy a tax on unauthorized substances.1 This law requires drug dealers to pay a tax based on the type and amount of unauthorized substance they possess. Following payment of the tax, the TDOR issues the drug dealer a tax stamp that must be attached to the unauthorized substances to indicate payment. A drug dealer arrested for possession of an unauthorized substance, absent an affixed tax stamp, faces not only criminal prosecution for the possession of the substance, but also an assessment of the tax, a penalty, and interest accrued on the unpaid tax. The legislative purpose of this tax is to generate revenue for state and local law enforcement agencies

Creating a New World: A Historiography of the Atlantic World

Atlantic History, the study of the transatlantic connections between Western Europe, the Americas, and West Africa during the early modern period, has grown in use and popularity in recent years. This paper follows the historiography of the Atlantic World from a 1917 article in The New Republic to the publication of a popular history on the subject with Charles C. Mann’s 2011 book 1493. It discusses developments and contributions from a wide variety of scholars including political historians, economic historians, social historians, biological historians, historiographers, and geographers as well as the influence of the transatlantic nature of the Cold War era in which many of these scholars lived and wrote. This paper concludes that no one influence can account for the development of Atlantic History. Rather, paralleling the interconnectedness of the Atlantic Region itself, Atlantic History was born from the interaction and fusion of many differing perspectives to create something that no one field could have created on its own

TRAINING ADULT VOLUNTEERS TO JUDGE IN COMPETITIVE, NON-TRADITIONAL EDUCATIONAL ENVIRONMENTS USING ONLINE LEARNING

The purpose of this quasi-experimental study was to examine the comparative change in reported self-efficacy between an experimental group using an interactive, online instructional module and a control group using a traditional handbook. Three research questions were addressed in the study:1. To what extent does completion of an interactive, online training module, as compared to completion of a training manual, affect the self-efficacy of potential volunteer first-time academic competition judges to fulfill their role as a judge after controlling for initial self-efficacy?2. To what extent does completion of an interactive, online training module, as compared to completion of a training manual, affect the self-efficacy of potential volunteer first-time academic competition judges to understand criteria to assign awards after controlling for initial self-efficacy?3. To what extent does completion of an interactive, online training module, as compared to completion of a training manual, affect the self-efficacy of potential volunteer first-time academic competition judges to collaborate with other volunteer academic competition judges after controlling for initial self-efficacy?Data were collected with a Pre- and Post-Training survey completed by 42 participants (18 experimental; 24 control group). A one-way analysis of covariance (ANCOVA) was conducted to identify differentiation in perceived self-efficacy according to the research questions. Analysis of the data pertaining to Question 2 revealed the participants of the experimental group demonstrated significantly higher change in their belief that they could understand criteria for the assignment of awards over those of the control group. Data for Questions 1 and 3 revealed higher change in reported self-efficacy for the experimental group over the control group, but the difference was not enough to be considered significant. Results of the open-ended questions showed that participants in the control group desired features prevalent in the interactive, online module such as concrete examples and availability of videos for assistance. Further, they showed that the traditional handbook led to greater cognitive overload in comparison to the instructional design of the online learning environment. It is recommended that future research explore this topic with an increased sample size to enhance generalizability to larger populations

A study of some assay problems

The object of this thesis is to work out some assay problems. Each problem is taken up independently, and may be considered as having no connection whatever with the others --Introduction, page ii

Handlungsalternativen einer Genossenschaftsbank im Investmentprozess unter Berücksichtigung der Risikotragfähigkeit

Investment decisions of cooperative banks are very restricted to their risk capacity. A well defined and organised Risk Management Process supports those investment activities and assists to achieve a balanced situation between risk and return. Several ways can be chosen to allocate risk capital. The aim of this allocation is on the one hand to reduce risk as much as necessary to keep in line with self defined risk limits but on the other hand to get the highest possible return under those conditions. In this paper we first of all analyse and identify several risks in a cooperative bank and then quantify and measure for example interest rate risk with a non parametric Value-at-Risk-approach. Secondly we define risk capacity limits and then use a passive strategy to allocate the available risk capital. --Risk management,risk capacity,value-at-risk,investment decision,benchmark,risk capital allocation,present value,bank controlling

Instrumental Goal Pursuit as an Individual-Difference Dimension in the Seeking of Happiness

The purpose of the present study was an attempt, by examining in more detail the use of the specific strategy of instrumental goal pursuit with the development of the Instrumental Goal Pursuit Scale (IGPS), to extend previous research on the self-selected strategies individuals employ in an attempt to seek happiness. The IGPS consists of five items characterized by happiness-enhancement strategies designed to meet personal goals (e.g., “Attempt to reach my full potential”). Although no gender difference was found, scores on the IGPS correlated significantly (p \u3c .001) with measures of life satisfaction and positive affect. Compared to those with low scores, those in the High-IGPS group maintained personal beliefs reflective of being more satisfied with their current state of happiness, feeling more optimistic about the future, and expressing greater control over their happiness, as well as a greater (p \u3c .001) frequency of use of the more constructive happiness-enhancement strategy categories of Purposeful Leisure, Social Affiliation, Mental Control, and Religious/Reflective. The overall pattern of results suggests initial support for the construct validity of the IGPS. Future research based on instrumental theories linking personality to subjective well-being should focus on individual differences in the underlying dynamics (e.g., goal construction/implementation) and practical implications (e.g., happiness interventions; goal-pursuit training) to examine more thoroughly the validity and utility of the IGPS