Use tax collections

The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection. These are: the introduction of a separate use tax form/return; or the use of a separate line on the state income tax return. It was observed that utilizing a separate line item on the state income tax return might cause a rise in the number of taxpayers

Great Bay Estuary Restoration Compendium

Single species approaches to natural resource conservation and management are now viewed as antiquated and oversimplified for dealing with complex systems. Scientists and managers who work in estuaries and other marine systems have urged adoption of ecosystem based approaches to management for nearly a decade, yet practitioners are still struggling to translate the ideas into practice. Similarly, ecological restoration projects in coastal systems have typically addressed one species or habitat. In recent years, efforts to focus on multiple species and habitats have increased. Our project developed an integrated ecosystem approach to identify multi-habitat restoration opportunities in the Great Bay estuary, New Hampshire. We created a conceptual site selection model based on a comparison of historic and modern distribution and abundance data, current environmental conditions, and expert review. Restoration targets included oysters and softshell clams, salt marshes, eelgrass beds, and seven diadromous fish species. Spatial data showing the historical and present day distributions for multiple species and habitats were compiled and integrated into a geographic information system. A matrix of habitat interactions was developed to identify potential for synergy and subsequent restoration efficiency. Output from the site selection models was considered within this framework to identify ecosystem restoration landscapes. The final products of these efforts include a series of maps detailing multi-habitat restoration opportunities extending from upland freshwater fish habitat down to the bay bottom. A companion guidance document was created to present project methods and a review of restoration methods. The authors hope that this work will help to stimulate and inform new restoration projects within the Great Bay estuarine system, and that it will serve as a foundation to be updated and improved as more information is collected

Tax Complexity and Small Business: A Comparison of the Perceptions of Tax Agents in the United States and Australia

There is ongoing pressure in both the United States and Australia to simplify their respective tax systems, particularly in regard to small business taxpayers. In the case of both regimes, if substantial progress is to be made towards simplification, the areas of greatest need and the necessary reforms will require careful evaluation. The views of tax agents (practitioners) are highly relevant to the implementation of successful reform in that both regimes rely on self-assessment. It was considered that by undertaking a cross-jurisdictional comparison a greater understanding of complexity, from the perspective of tax agents, could be gained and that, the consideration of alternate treatments could better inform tax policymakers. That is, what can we learn from each other? The article; compares and contrasts the perceptions of practitioners on small business tax complexity based on a questionnaire instrument conducted in the US and an electronic survey and case study conducted in Australia. Tax practitioners in the US consistently rated the areas of partnerships, estate, and gift valuations, tax deferred exchanges, frequency of law changes and retirement plans as the most complex and progressive tax rates, estimated taxes, social security/self-employment taxes, corporate capital gain provisions and cash v accrual method as the least complex. In comparison, Australian practitioners found the frequency of change, the volume of legislative material and the effect of change on other aspects of taxation (including reporting) to be the major causes of complexity. Capital gains tax provisions were regarded as complex as were self-managed superannuation funds and trusts, but similar to US tax practitioners, Australian tax agents did not find the use of tax rates or accounting methods to be complex. The policy implications of these findings are discussed for both regimes, including the implications of having small business-specific rules. Reprinted by permission of the publisher

Best Practices for Reducing Interface Errors in Electronic Medical Records

As Electronic Medical Records (EMR) become increasingly prevalent, the application of human factors principles is essential to facilitate efficiency and usability of these systems and, in turn, to reduce adverse patient outcomes due to user errors relating to the EMR. This paper describes five “best practices” found in the literature which aim to prevent error in the use of Electronic Medical Records. These practices are: Watermarking, Information Control and Management, Hybrid Systems, Cross-Checking Methodology, and Interface Modification. The paper describes each practice and examines the research underlying each approach. Although some practices may be easier to apply than others, they all merit further research and have potential for error prevention on a large scale

Extinction and Distance to Anomalous X-ray Pulsars from X-ray Scattering Halos

We analyze the X-ray scattering halos around three Galactic Anomalous X-ray Pulsars (AXPs) in order to constrain the distance and the optical extinction of each source. We obtain surface brightness distributions from EPIC-pn data obtained with XMM-Newton, compare the profiles of different sources, and fit them with a model based on the standard theory of X-ray scattering by dust grains, both for a uniform distribution of dust along the line of sight, and for dust distributions constrained by previous measurements. Somewhat surprisingly, we find that for all three sources, the uniform distribution reproduces the observed surface brightness as well as or better than the distributions that are informed by previous constraints. Nevertheless, the inferred total dust columns are robust, and serve to confirm that previous measurements based on interstellar edges in high-resolution X-ray spectra and on modelling of broad-band X-ray spectra were reliable. Specifically, we find Av ~= 4, 6, and 8 mag for 4U 0142+61, 1E 1048.1-5937, and 1RXS J170849.0-400910, respectively. For 1E 1048.1-5937, this is well in excess of the extinction expected towards a HI bubble along the line of sight, thus casting further doubt on the suggested association with the source.Comment: 8 pages, 6 figure

Modeling and predicting the shape of the far-infrared to submillimeter emission in ultra-compact HII regions and cold clumps

Dust properties are very likely affected by the environment in which dust grains evolve. For instance, some analyses of cold clumps (7 K- 17 K) indicate that the aggregation process is favored in dense environments. However, studying warm (30 K-40 K) dust emission at long wavelength ($\lambda$$>$300 $\mu$m) has been limited because it is difficult to combine far infared-to-millimeter (FIR-to-mm) spectral coverage and high angular resolution for observations of warm dust grains. Using Herschel data from 70 to 500 $\mu$m, which are part of the Herschel infrared Galactic (Hi-GAL) survey combined with 1.1 mm data from the Bolocam Galactic Plane Survey (BGPS), we compared emission in two types of environments: ultra-compact HII (UCHII) regions, and cold molecular clumps (denoted as cold clumps). With this comparison we tested dust emission models in the FIR-to-mm domain that reproduce emission in the diffuse medium, in these two environments (UCHII regions and cold clumps). We also investigated their ability to predict the dust emission in our Galaxy. We determined the emission spectra in twelve UCHII regions and twelve cold clumps, and derived the dust temperature (T) using the recent two-level system (TLS) model with three sets of parameters and the so-called T-$\beta$ (temperature-dust emissvity index) phenomenological models, with $\beta$ set to 1.5, 2 and 2.5. We tested the applicability of the TLS model in warm regions for the first time. This analysis indicates distinct trends in the dust emission between cold and warm environments that are visible through changes in the dust emissivity index. However, with the use of standard parameters, the TLS model is able to reproduce the spectral behavior observed in cold and warm regions, from the change of the dust temperature alone, whereas a T-$\beta$ model requires $\beta$ to be known.Comment: Accepted for publication in A&A. 19 pages, 8 figures, 7 table

Plasma Physics

Contains reports on four research projects.U. S. Atomic Energy Commission (Contract AT(30-1)-1842