The Relationship between State and Federal Tax Audits

In this paper we present an econometric analysis of state and federal tax audits. We first present results from a survey of state tax administrators. The survey results indicate that most state tax audit programs are small and rely extensively on information provided by the IRS, although some programs are large and sophisticated. We then present results from a detailed econometric analysis of Oregon state and federal tax returns and tax audits for tax year 1987. Our analysis generates three main conclusions. First, Oregon state and IRS selection criteria are similar, but not identical, suggesting that both tax agencies might benefit from greater sharing of information, especially in some audit classes. Second, Oregon state and IRS audit assessments are strongly positively correlated, as expected. Third, we estimate the shadow values associated with providing additional audit resources to the Oregon Department of Revenue and the IRS in various audit classes, and find that for the IRS the shadow values range from two to five dollars, while for Oregon the values range from one to three dollars.

Trapping \u3cem\u3ePhyllophaga\u3c/em\u3e spp. (Coleoptera: Scarabaeidae: Melolonthinae) in the United States and Canada Using Sex Attractants

The sex pheromone of the scarab beetle, Phyllophaga anxia, is a blend of the methyl esters of two amino acids, L-valine and L-isoleucine. A field trapping study was conducted, deploying different blends of the two compounds at 59 locations in the United States and Canada. More than 57,000 males of 61 Phyllophaga species (Coleoptera: Scarabaeidae: Melolonthinae) were captured and identified. Three major findings included: (1) widespread use of the two compounds [of the 147 Phyllophaga (sensu stricto) species found in the United States and Canada, males of nearly 40% were captured]; (2) in most species intraspecific male response to the pheromone blends was stable between years and over geography; and (3) an unusual pheromone polymorphism was described from P. anxia. Populations at some locations were captured with L-valine methyl ester alone, whereas populations at other locations were captured with L-isoleucine methyl ester alone. At additional locations, the L-valine methyl ester-responding populations and the L-isoleucine methyl ester-responding populations were both present, producing a bimodal capture curve. In southeastern Massachusetts and in Rhode Island, in the United States, P. anxia males were captured with blends of L-valine methyl ester and L-isoleucine methyl ester

Efektivitas Bappeda dalam Perencanaan Pembangunan Kota Padang di Era Otonomi Daerah

BAPPEDA is one of institution in a region that has an important role in the Regional development planning coordination. Function of this institution is very important that one could say that the successful of the development planning coordination implementation or not in a region, especially in the autonomy era, is more relied on the effectiveness of the Bappeda in performing its functions. Therefore, development of performance quality of the Bappeda needs to be improved or increased by coordination with related agentscies Started from the phenomenon given above, this was study aimed to: (1) know the effectiveness of the Bappeda of the Padang Municipality in performing its functions to enforce the development planning coordinations in the region; 2) know factors inhibiting the effectiveness of the BAPPEDA function of the Padang Municipality in enforcing development and planning coordination in making program/project. This research utilized qualitative approach by taking location at the Bappeda office, Padang Municipality. Collecting is conducted by using interview, observation and documentation methods. Data analysis in this research used interactive pattern analysis as developed by Miles and Hubberman (1992) including data reduction, data presentation, and drawing conclusion or verification. Result of the study showed that: (1) to optimize the Bappeda function in the autonomy era can be done by increasing the effectiveness of the Bappeda function in enforcement the development planning coordination in the region, improving APBD composition and implementation of monitoring function and evaluation of all activities; 2) factors inhibiting the effectiveness of theBappeda function in enforcing the development coordination in the region are low of professionalism of staffs, less of tool and equipment, weak of structure and working procedure and information system

Experimental Investigation on a Slurry Pump at Different Operating Parameters

Study on slurry pump performance has attracted much interest in many engineering fields. When pumps are required to handle slurries. The pump head and efficiency are mainly affected by the solid size, solid concentration and solid density. Centrifugal slurry pumps are benign used extensively for pipeline transportation systems and phosphate extraction industry because of their capabilities to economically convey large size abrasive solids in bulk. There is a lack of information about the effect of slurry on the performance characteristics of conventional centrifugal pumps when working without and with cavitation. A test rig with a testing centrifugal pump was constructed. The suction pipe between the mixing tank and pump inlet was designed to avoid solid deposition in suction pipe and to keep the pressure loss between the sump and the pump as low as possible. The rig was designed so that the flow rates, suction pressure, rotational speed, and solid concentration could be varied independently. The results showed that the head generating capability and pump efficiency decrease, also the power consumption increases with increasing solid concentration, consequently the head and efficiency of the pump with NPSH decreases with increasing the solids concentration and particle size, and cavitation inception accelerates with increase the solid concentration

Empires and Percolation: Stochastic Merging of Adjacent Regions

We introduce a stochastic model in which adjacent planar regions $A, B$ merge stochastically at some rate $\lambda(A,B)$, and observe analogies with the well-studied topics of mean-field coagulation and of bond percolation. Do infinite regions appear in finite time? We give a simple condition on $\lambda$ for this {\em hegemony} property to hold, and another simple condition for it to not hold, but there is a large gap between these conditions, which includes the case $\lambda(A,B) \equiv 1$. For this case, a non-rigorous analytic argument and simulations suggest hegemony.Comment: 13 page

The Nucleon Spectral Function at Finite Temperature and the Onset of Superfluidity in Nuclear Matter

Nucleon selfenergies and spectral functions are calculated at the saturation density of symmetric nuclear matter at finite temperatures. In particular, the behaviour of these quantities at temperatures above and close to the critical temperature for the superfluid phase transition in nuclear matter is discussed. It is shown how the singularity in the thermodynamic T-matrix at the critical temperature for superfluidity (Thouless criterion) reflects in the selfenergy and correspondingly in the spectral function. The real part of the on-shell selfenergy (optical potential) shows an anomalous behaviour for momenta near the Fermi momentum and temperatures close to the critical temperature related to the pairing singularity in the imaginary part. For comparison the selfenergy derived from the K-matrix of Brueckner theory is also calculated. It is found, that there is no pairing singularity in the imaginary part of the selfenergy in this case, which is due to the neglect of hole-hole scattering in the K-matrix. From the selfenergy the spectral function and the occupation numbers for finite temperatures are calculated.Comment: LaTex, 23 pages, 21 PostScript figures included (uuencoded), uses prc.sty, aps.sty, revtex.sty, psfig.sty (last included

Critical Enhancement of the In-medium Nucleon-Nucleon Cross Section at low Temperatures

The in-medium nucleon-nucleon cross section is calculated starting from the thermodynamic T-matrix at finite temperatures. The corresponding Bethe-Salpeter-equation is solved using a separable representation of the Paris nucleon-nucleon-potential. The energy-dependent in-medium N-N cross section at a given density shows a strong temperature dependence. Especially at low temperatures and low total momenta, the in-medium cross section is strongly modified by in-medium effects. In particular, with decreasing temperature an enhancement near the Fermi energy is observed. This enhancement can be discussed as a precursor of the superfluid phase transition in nuclear matter.Comment: 10 pages with 4 figures (available on request from the authors), MPG-VT-UR 34/94 accepted for publication in Phys. Rev.

The Horse and Deer Flies (Diptera: Tabanidae) of Rhode Island

The Tabanidae of Rhode Island were surveyed using Rhode Island canopy traps placed at 20 locations in the state during the summers of 1999 and 2000. In total, 5,120 flies were collected, which included 55 species in the genera Chrysops, Hybomitra, Tabanus, Merycomyia, and Stonemyia. Distributional and ecological information is provided for each species in Rhode Island