Alternative State Business Tax Systems:A Comparison of State Income and Gross Receipts Taxes

This report provides a five-point comparison between a state corporate income tax and a state gross receipts tax. FRC Report 15

Alternative State Business Tax Systems:A Comparison of State Income and Gross Receipts Taxes - Brief

This report provides a five-point comparison between a state corporate income tax and a state gross receipts tax. FRC Brief 15

Effects of Rotationally-Induced Mixing in Compact Binary Systems with Low-Mass Secondaries and in Single Solar-Type Stars

Many population synthesis and stellar evolution studies have addressed the evolution of close binary systems in which the primary is a compact remnant and the secondary is filling its Roche lobe, thus triggering mass transfer. Although tidal locking is expected in such systems, most studies have neglected the rotationally-induced mixing that may occur. Here we study the possible effects of mixing in the mass-losing stars for a range in secondary star masses and metallicities. We find that tidal locking can induce rotational mixing prior to contact and thus affect the evolution of the secondary star if the effects of the Spruit-Tayler dynamo are included both for angular momentum and chemical transport. Once contact is made, the effect of mass transfer tends to be more rapid than the evolutionary time scale, so the effects of mixing are no longer directly important, but the mass transfer strips matter to inner layers that may have been affected by the mixing. These effects are enhanced for secondaries of 1-1.2 Msun and for lower metallicities. We discuss the possible implications for the paucity of carbon in the secondaries of the cataclysmic variable SS Cyg and the black hole candidate XTE J1118+480 and for the progenitor evolution of Type Ia supernovae. We also address the issue of the origin of blue straggler stars in globular and open clusters. We find that for models that include rotation consistent with that observed for some blue straggler stars, evolution is chemically homogeneous. This leads to tracks in the HR diagram that are brighter and bluer than the non-rotating main-sequence turn-off point. Rotational mixing could thus be one of the factors that contribute to the formation of blue stragglers.Comment: 46 pages, 18 figure

Environmental pressures as they affect the acceptance of treatment by fifteen alcoholic patients in the Washingtonian Hospital 1942 to 1950

Thesis (M.S.)--Boston Universit

An investigation of some aspects of the transition from ectothermic to endothermic metabolism in vertebrates

The standard metabolic rates (SMRs) of 19 lizard and a single crocodilian species were measured at 30 "C, and 14 lizards at 37 "C. The basal metabolic rates (BMRs) of 8 mammal ian species were also determined using similar techniques. Although the inter-specific exponent relating BMR to body mass in rodents was close to the widely used value of 0.75, intra-specific exponents and that of the genus Sorex were lower. Intra-generic exponents of Lacerta and CordyZus are significantly higher than 0.75, and a general exponent of 0.85 is proposed for inter-specific comparisons of small lizards. Standard metabolic levels (SMLs) calculated using this exponent ranged from 0.096 to 0.230,at 30°C, demonstrating that lizards are not a metabolically homogeneous group. Mammalian BMLs varied from 2.108 to 11.096, and therefore the metabolic differences between this class and the reptiles cannot be described by a single factor. The in vitro oxygen consumption rates were measured of liver, kidney, cardiac and skeletal muscle from lizards and mammals coveri ng a range of body masses. Brain, lung and visceral smooth muscles were also compared in Mus muscuZus and CordyZus jonesi. All mammalian organs possessed higher metabolic rates than their reptilian equivalents. However, these differences, which varied considerably between tissues, were less than those of living animals. The reasons for the higher cellular and organismal metabolic rates of mammals are discussed. Lacerta liZfordi and CordyZus jonesi acclimated to 20°C displayed the same preferred body temperatures (PBTs) as lizards maintained at 30°C, despite experiencing partial compensation of their SMRs. Lizards allowed to behaviourally thermoregulate during their photophase possessed similar SMRs to those acclimated isothermally to the same background temperatures. The PBTs of 4 European and 8 African lizard species were determined in a thermal gradient . Possible adaptative differences in saurian PBTs and SMLs are discussed in relation to their thermal environment

Determination of a Predictive Model for the Fundamentals of Engineering Examination

In early 1995, the University of Tennessee at Martin (UTM) sought permission to terminate three existing engineering technology degree programs and replace them with a single Bachelor of Science in Engineering (BSE) degree. As part of the requirements to proceed with the implementation of an engineering program, the University of Tennessee system mandated the program be unique and different from any other engineering program in the state. In compliance with these guidelines, the curriculum was built with no separable majors. In addition, passing the Engineer-in-Training (now the Fundamentals of Engineering (FE)) examination was incorporated as a degree requirement. This examination tests fundamental knowledge of engineering. The requirement to pass the exam was viewed as a means to validate the content and rigor of the program. Also, in view of the fact that the BSE program was developed as a general engineering program, including the passing of the general FE examination was consistent with the goal of graduating engineers who would have a broad understanding of the basic fundamentals of engineering. Using logistic regression, this study identified the factors that influence the first-time pass rate on the Fundamentals of Engineering Exam (FE) at UTM. The study focused on the basic mathematics, science and engineering science courses that are part of the curriculum. Grades received in each course and the number of times each course is taken were considered as the influencing factors. The predictive model was built using SPSS\u27s logistic regression forward stepwise likelihood ratio, backward stepwise likelihood ratio, and enter methods. In order to test the significance of each model developed, the null hypothesis H0: The model can predict was tested using the Hosmer-Lemeshow statistic, with α = .05. For each model developed, the calculated p was greater that .05 resulting in a model that was capable of predicting the pass/fail outcome. The variables remaining in the final model were prior semester GPA and the GPA in engineering economy using all attempts in the course

The Joint Efficient Dark-energy Investigation (JEDI): Measuring the cosmic expansion history from type Ia supernovae

JEDI (Joint Efficient Dark-energy Investigation) is a candidate implementation of the NASA-DOE Joint Dark Energy Mission (JDEM). JEDI will probe dark energy in three independent methods: (1) type Ia supernovae, (2) baryon acoustic oscillations, and (3) weak gravitational lensing. In an accompanying paper, an overall summary of the JEDI mission is given. In this paper, we present further details of the supernova component of JEDI. To derive model-independent constraints on dark energy, it is important to precisely measure the cosmic expansion history, H(z), in continuous redshift bins from z \~ 0-2 (the redshift range in which dark energy is important). SNe Ia at z > 1 are not readily accessible from the ground because the bulk of their light has shifted into the near-infrared where the sky background is overwhelming; hence a space mission is required to probe dark energy using SNe. Because of its unique near-infrared wavelength coverage (0.8-4.2 microns), JEDI has the advantage of observing SNe Ia in the rest frame J band for the entire redshift range of 0 < z < 2, where they are less affected by dust, and appear to be nearly perfect standard candles. During the first year of JEDI operations, spectra and light curves will be obtained for ~4,000 SNe Ia at z < 2. The resulting constraints on dark energy are discussed, with special emphasis on the improved precision afforded by the rest frame near-infrared data.Comment: 8 pages, accepted for publication in SPIE proceeding

How Young People Save Money: Findings From Interviews With SEED Participants

How Young People Save Money: Findings From Interviews With SEED Participant