187 research outputs found

    Tax Symposium: An Overview of the Low Income Housing Tax Credit

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    Tax Symposium: An Overview of the Low Income Housing Tax Credit

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    An Investigation Of Organizational Information Security Risk Analysis

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    Despite a growing number and variety of information security threats, many organizations continue to neglect implementing information security policies and procedures.  The likelihood that an organization’s information systems can fall victim to these threats is known as information systems risk (Straub & Welke, 1998).  To combat these threats, an organization must undergo a rigorous process of self-analysis. To better understand the current state of this information security risk analysis (ISRA) process, this study deployed a questionnaire using both open-ended and closed ended questions administered to a group of information security professionals (N=32).  The qualitative and quantitative results of this study show that organizations are beginning to conduct regularly scheduled ISRA processes.  However, the results also show that organizations still have room for improvement to create idyllic ISRA processes.&nbsp

    Assessing the effect of adverse economic events on severity of hunger among food pantry clients

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    This study assessed relationship between adverse economic events (AEE) and hunger level (i.e., little to no, moderate, severe). A cross-sectional survey was conducted from June to August 2018 in 10 food pantries with 616 food pantry users. Hunger level was assessed by the Household Hunger Scale. AEE were evaluated over the past 3 months. Participants (60.55%) experienced unexpected or increased medical expenses (17.69%), job loss (13.64%), pay reduction (11.85%), and death of a family member (9.09%). Pay reduction (OR = 1.87, 95% CI: 1.12, 3.14) and increased debt (OR = 2.71, 95% CI: 1.92, 3.84) were associated with moderate hunger; death of a family member (OR = 2.43, 95% CI: 1.21, 4.90), pay reduction (OR = 2.95, 95% CI: 1.24, 7.04), and increased debt (OR = 3.46, 95% CI: 1.98, 6.04) were associated with severe hunger. Awareness of AEE can inform public health programs and policies for people in need of additional resources, which is essential in times of increased economic instability

    A stable (Li, O) and radiogenic (Sr, Nd) isotope perspective on metasomatic processes in a subducting slab

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    Two distinct types of eclogites from the Raspas Complex (Ecuador), which can be distinguished based on petrography and trace element geochemistry, were analyzed for their stable (Li, O) and radiogenic (Sr, Nd) isotope signature to constrain metasomatic changes due to fluid-overprinting in metabasaltic rocks at high-pressure conditions and to identify fluid sources. MORB-type eclogites are characterized by a relative LREE depletion similar to MORB. High-pressure (HP) minerals from this type of eclogite have highly variable oxygen isotope compositions (garnet: + 4.1 to + 9.8 ‰; omphacite: + 6.1 to + 11.0 ‰; phengite: 8.7 to 10.4 ‰; amphibole: 6.2 to 10.1 ‰) and generally show equilibrium oxygen isotope fractionation. Initial 87Sr/86Sr isotope ratios are also variable (0.7037-0.7063), whereas εNd130Ma values (+ 8.3 to + 11.0) are relatively similar. Sr and O isotopic compositional differences among rocks on outcrop scale, the preservation of O isotopic compositions of low-temperature altered oceanic crust, and Sr-Nd isotopic trends typical for seafloor alteration suggest inheritance from variably altered oceanic crust. However, decreasing δ7Li values (-0.5 to -12.9 ‰) with increasing Li concentrations (11-94 ppm) indicate Li isotope fractionation by diffusion related to fluid-rock interaction. Li isotopes prove to be a very sensitive tracer of metasomatism, although the small effects on the Sr-Nd-O isotope systems suggest that the fluid-induced metasomatic event in the MORB-type eclogites was small-scale at low-water/rock ratios. This metasomatic fluid is thought to predominantly derive from in situ dehydration of MORB-type rocks. Zoisite eclogites, the second eclogite type from the Raspas Complex, are characterized by the presence of zoisite and enrichment in many incompatible trace elements compared to the MORB-type eclogites. The zoisite eclogites have a homogenous Sr-Nd isotopic signature (Initial 87Sr/86Sr = 0.7075-0.7081, εNd130Ma = -6.7 to -8.7), interpreted to reflect a metasomatic overprint. The isotopic signature can be attributed to the metasomatic formation of zoisite because associated zoisite veins are isotopically similar. Relatively homogenous O isotope values for garnet (10.9-12.3 ‰) omphacite (9.4 to 10.8 ‰), amphibole (10.0-10.1 ‰) and zoisite (10.5-11.9 ‰) and inter-mineral O isotopic disequilibria are consistent with a metasomatic overprint via open-system fluid input. Li concentrations (46-76 ppm) and δ7Li values of the zoisite eclogites overlap the range of the MORB-type eclogites. The large amount of fluid required for isotopic homogenization, combined with the results from fluid inclusion studies, suggests that deserpentinization played a major role in generating the metasomatic fluid that altered the zoisite eclogites. However, influence of a (meta)sedimentary source is required based on Sr-Nd isotope data and trace element enrichments. The significant geochemical variation in the various eclogites generated by interaction with metasomatic fluids has to be considered in attempts to constrain recycling at convergent margins

    Lineage replacement and evolution captured by 3 years of the United Kingdom Coronavirus (COVID-19) Infection Survey

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    The Office for National Statistics Coronavirus (COVID-19) Infection Survey (ONS-CIS) is the largest surveillance study of SARS-CoV-2 positivity in the community, and collected data on the United Kingdom (UK) epidemic from April 2020 until March 2023 before being paused. Here, we report on the epidemiological and evolutionary dynamics of SARS-CoV-2 determined by analysing the sequenced samples collected by the ONS-CIS during this period. We observed a series of sweeps or partial sweeps, with each sweeping lineage having a distinct growth advantage compared to their predecessors, although this was also accompanied by a gradual fall in average viral burdens from June 2021 to March 2023. The sweeps also generated an alternating pattern in which most samples had either S-gene target failure (SGTF) or non-SGTF over time. Evolution was characterized by steadily increasing divergence and diversity within lineages, but with step increases in divergence associated with each sweeping major lineage. This led to a faster overall rate of evolution when measured at the between-lineage level compared to within lineages, and fluctuating levels of diversity. These observations highlight the value of viral sequencing integrated into community surveillance studies to monitor the viral epidemiology and evolution of SARS-CoV-2, and potentially other pathogens

    Comparison of mantle lithosphere beneath early Triassic kimberlite fields in Siberian craton reconstructed from deep-seated xenocrysts

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    Mantle xenocrysts from Early Triassic kimberlite pipes from Kharamai, Ary Mastakh and Kuranakh fields in the Anabar shield of Siberia revealing similar compositional trends were studied to estimate the superplume influence on the SCLM. PT reconstructions using monomineral thermobarometry for 5 phases show division of the SCLM beneath the Kharamai field into 6 units: pyroxenitic Fe-rich (1-2 GPa) and Mg-rich (2-3 GPa) layers; middle with two levels of Gar -Sp pyroxenites at ∼3 and 4 -5 GPa; Ga- dunite –harzburgites ∼ 4.5-6.5 GPa subjected to Ilm-Px vein metasomatism, and a Mg-rich dunite lower part. In the Anabar shield (Ary Mastakh, Dyuken and Kuranakh fields) mantle lithosphere is composed of three large units divided into two parts: upper part with amphiboles and phlogopite; two levels of pyroxenites and eclogites at 3 and 4 GPa, and a lower part composed of refertilized dunites. Diagrams showing P- Fe#Gar clusters for garnets and omphacites illustrate the differences between SCLM of these localities. Differences of Triassic SCLM from Devonian SCLM are in simple layering; abundance of Na-Cr-amphiboles and metasomatism in the upper SCLM part, thick pyroxenite - eclogite layer and lower part depletion, heated from SCLM base to 5.0 GPa. Kharamai mantle clinopyroxenes represent three geochemical types: 1) harzburgitic with inclined linear REE, HFSE troughs and elevated Th, U; 2) lherzolitic or pyroxenitic with round TRE patterns and decreasing incompatible elements; 3) eclogitic with Eu troughs, Pb peak and high LILE content. Calculated parental melts for garnets with humped REE patterns suggest dissolution of former Cpx and depression means Cpx and garnets extraction. Clinopyroxenes from Ary Mastakh fields show less inclined REE patterns with HMREE troughs and an increase of incompatible elements. Clinopyroxenes from Kuranakh field show flatter spoon-like REE patterns and peaks in Ba, U, Pb and Sr, similar to those in ophiolitic harzburgites. The PT diagrams for the mantle sections show high temperature gradients in the uppermost SCLM accompanied by an increase of P-Fe#Ol upward and slightly reduced thickness of the mantle keel of the Siberian craton, resulting from the influence of the Permian -Triassic superplume, but with no signs of delamination
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