23,190 research outputs found
Disaster Relief through the Tax Code: Hurricane Katrina and the Gulf Opportunity Zone
This project investigates the impact of geo-graphically targeted Federal tax relief enacted in the wake of Hurricane Katrina in 2005. To facilitate administration of relief efforts and define eligibility for the temporary tax law changes, the Gulf Opportunity Zone (GO Zone) was created. We estimate the initial impacts of these tax incentives using propensity score matching (PSM) and Mahalanobis metric matching (MM) methods, combined with difference-in-difference (DD) estimation, to limit the confounding influences of observable and fixed unobservable differences between counties affected by these incentives and similarly storm-damaged counties in the region that were not included in the GO Zone. Results show that per capita personal income and net earnings increased more rapidly in GO Zone counties that experienced minimal storm damage than in similar non-GO Zone counties in the GO Zone States and neighboring States., Public Economics, H2, H24, H25,
Geophysical data base
A general data-management system that provides a random-access capability for large amounts of data is described. The system operates on a CDC 6400 computer using a combination of magnetic tape and disk storage. A FORTRAN subroutine package is provided to simplify the maintenance and use of the data
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Are Investors Warned by Disclosure of Conflicts of Interest? The Moderating Effect of Investment Horizon
Financial analysts are required to disclose conflicts of interest (COI) in their research reports, but there is limited evidence on the effectiveness of COI disclosures. We investigate whether the influence of disclosing COI in analyst reports on investors' decision making depends on investment horizon. Experimental results show that short-term investors who view a COI disclosure are significantly less willing to invest in the recommended stock compared to short-term investors who do not view such a disclosure, while the presence of a COI disclosure does not significantly affect long-term investorsā willingness to invest. Results further demonstrate that the COI disclosure decreases short-term investorsā willingness to invest by reducing their perception of analystsā trustworthiness and expertness. This study provides evidence on when and how the COI disclosure can influence investorsā behavior and enhances our understanding of investorsā reactions to cautionary disclaimers
Shifts in hexapod diversification and what Haldane could have said
Data on species richness and taxon age are assembled for the extant hexapod orders (insects and their six-legged relatives). Coupled with estimates of phylogenetic relatedness, and simple statistical null models, these data are used to locate where, on the hexapod tree, significant changes in the rate of cladogenesis (speciation-minus-extinction rate) have occurred. Significant differences are found between many successive pairs of sister taxa near the base of the hexapod tree, all of which are attributable to a shift in diversification rate after the origin of the Neoptera (insects with wing flexion) and before the origin of the Holometabola (insects with complete metamorphosis). No other shifts are identifiable amongst supraordinal taxa. Whilst the Coleoptera have probably diversified faster than either of their putative sister lineages, they do not stand out relative to other closely related clades. These results suggest that any Creator had a fondness for a much more inclusive clade than the Coleoptera, definitely as large as the Eumetabola (Holometabola plus bugs and their relatives), and possibly as large as the entire Neoptera. Simultaneous, hence probable causative events are discussed, of which the origin of wing flexion has been the focus of much attention
Spinodal fractionation in a polydisperse square well fluid
Using Kinetic Monte Carlo simulation, we model gas-liquid spinodal
decomposition in a size-polydisperse square well fluid, representing a
'near-monodisperse' colloidal dispersion. We find that fractionation (demixing)
of particle sizes between the phases begins asserting itself shortly after the
onset of phase ordering. Strikingly, the direction of size fractionation can be
reversed by a seemingly trivial choice between two inter-particle potentials
which, in the monodisperse case, are identical -- we rationalise this in terms
of a perturbative, equilibrium theory of polydispersity. Furthermore, our
quantitative results show that Kinetic Monte Carlo simulation can provide
detailed insight into the role of fractionation in real colloidal systems.Comment: 7 pages, 7 figures, to be published in Phys. Rev.
Diurnal variation in harbour porpoise detection ā potential implications for management
Peer reviewedPublisher PD
The Effect of the Housing Boom on Farm Land Values via Tax-Deferred Exchanges
This project examines Section 1031 of the Internal Revenue Code and agriculture land exchanges. Stakeholders in rural communities and agriculture are particularly interested in Section 1031 because the recent growth in transaction values of farmland may have, in part, been stimulated by Section 1031 land exchanges. Further, although many have speculated that such exchanges are widely used, little empirical research exists about the provision. We examine the theory of exchanges and develop a theoretical premium value for exchanges. We also present the first evidence of like-kind exchanges involving farmland using Federal tax data.Like-Kind Exchange, Capital Gains Tax, Agricultural Land, Land Economics/Use, Public Economics, Q15, H24,
Oxidative Stress Response to Short Duration Bout of Submaximal Aerobic Exercise in Healthy Young Adults
The purpose of this study was to investigate the oxidative stress response to a short duration bout of submaximal exercise in a cohort of healthy young adults. 15 apparently healthy college age males and females completed a modified Bruce-protocol treadmill test to 75ā80% of their heart rate reserve. Blood samples collected immediately before (pre-exercise), immediately after, 30, 60 and 120 minutes post-exercise were assayed for total antioxidant capacity (TAC), superoxide disumutase (SOD), thiobarbituric acid-reactive substances (TBARS), and protein carbonyls (PC). SOD activity was significantly increased from pre-exercise levels at 30 minutes (77%), 60 minutes (33%), and 120 minutes (37%) post-exercise. TAC levels were also significantly increased from pre-exercise levels at 60 minutes (30%) and 120 minutes (33%) post-exercise. There were no significant changes in biomarkers for reactive oxygen/nitrogen species (RONS) mediated damage (TBARS and PC) across all post-exercise time points. In a cohort of healthy young adults, a short duration bout of submaximal aerobic exercise elicited increases in antioxidant activity/concentration, but did not evoke changes in oxidative stress-induced damage. These results may suggest that: (1) short duration bouts of submaximal aerobic exercise are sufficient to induce RONS generation; and (2) the antioxidant defense system is capable of protecting against enhanced RONS production induced by a short duration, submaximal exercise bout in healthy young adults
Diffusion Quantum Monte Carlo Calculations of Excited States of Silicon
The band structure of silicon is calculated at the Gamma, X, and L wave
vectors using diffusion quantum Monte Carlo methods. Excited states are formed
by promoting an electron from the valence band into the conduction band. We
obtain good agreement with experiment for states around the gap region and
demonstrate that the method works equally well for direct and indirect
excitations, and that one can calculate many excited states at each wave
vector. This work establishes the fixed-node DMC approach as an accurate method
for calculating the energies of low lying excitations in solids.Comment: 5 pages, 1 figur
Nitrate and phosphate availability and distribution have different effects on root system architecture of Arabidopsis
Plant root systems can respond to nutrient availability and distribution by changing the three-dimensional deployment of their roots: their root system architecture (RSA). We have compared RSA in homogeneous and heterogeneous nitrate and phosphate supply in Arabidopsis. Changes in nitrate and phosphate availability were found to have contrasting effects on primary root length and lateral root density, but similar effects on lateral root length. Relative to shoot dry weight (DW), primary root length decreased with increasing nitrate availability, while it increased with increasing phosphate supply. Lateral root density remained constant across a range of nitrate supplies, but decreased with increasing phosphate supply. In contrast, lateral root elongation was suppressed both by high nitrate and high phosphate supplies. Local supplies of high nitrate or phosphate in a patch also had different effects. Primary root growth was not affected by a high nitrate patch, but growth through a high phosphate patch reduced primary root growth after the root left the patch. A high nitrate patch induced an increase in lateral root density in the patch, whereas lateral root density was unaffected by a high phosphate patch. However, both phosphate- and nitrate-rich patches induced lateral root elongation in the patch and suppressed it outside the patch. This co-ordinated response of lateral roots also occurs in soil-grown plants exposed to a nutrient-rich patch. The auxin-resistant mutants axr1, axr4 and aux1 all showed the wild-type lateral root elongation responses to a nitrate-rich patch, suggesting that auxin is not required for this response
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