Nurses Alumni Association Bulletin, Fall 2000

2000 - 2001 Meeting Date Calendar 2001 Annual Luncheon & Meeting Notice 2000 Fall Social Officers and Committee Chairs Bulletin Publication Committee The President\u27s Message Treasurer\u27s Report Resume of Minutes Alumni Office News Committee Reports Nurses Relief Trust Fund Clara Melville - Adele Lewis Scholarship Fund Satellite Report - Harrisburg Satellite The Fall Luncheon Nominating Alumni Bulletin Development News about our Graduates Presentation on Leadership -Tribute to Janet C. Hindson Thank You Patient Assimilators Third Janet C. Hindson Award Janet C. Hindson Award Qualifications Pinning Ceremony Jeff HOPE Keepsakes Memoirs Happy Birthday 50th Anniversary Class Luncheon Photos Kodak Moment In Memoriam, Names of Deceased Graduates Class News Scholarship Fund Application Certification Reimbursement Application Relief Fund Application Pins, Transcripts, Class Address List, Change of Address Forms Notes Campus Map List of Hotel

Nurses Alumni Association Bulletin, Fall 2001

2001 - 2002 Meeting Date Calendar 2002 Annual Luncheon & Meeting Notice Bulletin Publication Committee, Officers and Committee Chairs The President\u27s Message Treasurer\u27s Financial Report Auditor\u27s Financial Report Alumni Scholarship Fund Resume of Minutes Alumni Office News Committee Reports Nurses Relief Trust Fund Clara Melville - Adele Lewis Scholarship Fund Nominating Social -Annual May Luncheon Social - Fall Luncheon of 2000 Central PA Satellite Committee Report Bulletin Development Annual Giving Contributors News About Our Graduates Janet C. Hindson Award Janet C. Hindson Award - Qualifications Army Nurse Corps Nursing 101 A Loving Aunt\u27s Thoughts Volunteers In Medicine Happy Birthday - To Be 80 Or More Luncheon Photos Collage Fiftieth Anniversary - Class of 1951 In Memoriam, Names of Deceased Graduates Class News Application for Nurses Scholarship Fund Application for Certification Application for Relief Fund Benefits Miscellaneous: Pins, Transcripts, Class Address List, Change of Address Forms Campus Map List of Hotels Note

Financial Analysis of Diameter-Limit Cut Stands in Northern Hardwoods

Diameter-limit cutting of stands in the US northeast is a common practice often thought to give the landowner the highest financial returns. A landowner's decision to diameter-limit cut or use some other harvesting option on a given stand involves examining mutually exclusive investments. Previous research that compared diameter-limit cutting to other harvesting options implicitly assumed these were independent investments. This paper develops analytical models to examine a variety of harvesting options for a single stand, including diameter-limit cutting, as mutually exclusive investments, and with stand and financial parameters defined by the landowner. These models are used to examine implications of changes in the financial parameters for harvesting options. It is found that no simple guidelines can be laid down for choice of harvesting options to maximise the net present value of stands with respect to diameter-limit cutting compared to other harvesting options. The empirical examples reveal that which harvesting option has the largest net present value depends on the parameters of the landowner's stand and the financial parameters chosen by the landowner. The analysis illustrates the importance of understanding the interrelationships between the financial and stand parameters in determining whether a diameter-limit cut is in fact the best financial option for a landowner

A Case for Simpler GainBifurcation for Real Estate Developers

This Article examines the judicially sanctioned bifurcation of real estate developers’ gain. The Article recognizes that even though some commentators oppose granting favorable tax treatment to capital gains, the law most likely will not change. With that in mind, the Article examines the all-or-nothing approach of characterizing gain from the sale of real estate as either capital gain or ordinary income. The Article rejects the all-or-nothing approach of characterizing income under the current statutory system. Instead, it embraces gain bifurcation in the second-best setting that taxes capital gains and ordinary income differently. Illustrating the policy justification for gain bifurcation and judicially sanctioned bifurcation structures, the Article recommends that lawmakers should more fully embrace gain bifurcation for real estate developers by creating a simple statutory election for bifurcating gain that would enhance equity, accuracy, and transparency of gain bifurcation. Although the Article limits its analysis to real estate developers, the idea of gain bifurcation, once improved in this area, could be a catalyst for exploring bifurcation in other areas