Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large

The literature provides ambiguous results on the effect of taxes on businesses’ choice of organizational form, partly due to a lack of good firm-level data. Our micro data covers the full population of non-financial Norwegian corporations over ten years. During this period, the dual income tax system allowed corporations to shift tax regime without changing organizational form. We show that the income shifting potential is large for the active owners of a corporation that participate in a tax reducing coalition. Our results show that corporations respond to tax incentives and change tax regime in order to reduce tax payments. But persistent cohort effects in the choice of tax regime and substantial unobserved corporation-specific effects indicate that non-tax factors matter as well. Corporations founded prior to the introduction of the dual income tax differ substantially from those founded after in their adaptation to the incentives for shifting tax regime.corporate taxation, choice of tax regime, tax minimization

Prevalence and substitution effects in tobacco consumption: A discrete choice analysis of panel data

This paper analyzes tobacco demand within a discrete choice framework. Using binomial and multinomial logit models with random effects, and an unbalanced panel data set of Norwegian households over a twenty year period, we first consider the decisions a) whether to smoke or not, and b) given the choice is to smoke, whether to smoke hand rolled or manufactured cigarettes. Next, we consider a multinomial logit framework, in which the households choose between no tobacco, only manufactured cigarettes, only hand rolled cigarettes, and a combination of manufactured and hand rolled cigarettes. In this process, we utilize the potential offered by panel data to investigate unobserved heterogeneity, which is crucial for commodities where consumers have different tastes and where users tend to become addicted. Using Maximum Likelihood in combination with bootstrap estimation of standard errors, we find that income and prices influence the 'type of tobacco choice probabilities' at least as strongly as the 'smoking/non-smoking probabilities'. Cet.par., an increase in the price of manufactured cigarettes could lead consumers to switch to hand rolled cigarettes, rather than quit smoking. Socio-demographic variables seem to be at least as important in explaining the discrete aspects of tobacco consumption as income and prices. Finally, we find significant unobserved household specific effects in the smoking pattern.Tobacco. Discrete choice. Panel data. Logit analysis. Heterogeneity. Bootstrapping

Livable Wage Legislation: Minnesota Social Workers’ Knowledge of and Involvement in the Movement

Minnesota’s minimum wage provides insufficient income for full-time adult employees to meet their needs and the needs of their dependent children. The social work profession, and individual social workers, should be aware of and involved in the current social justice issue of raising the minimum wage to a more realistic (livable) wage. This research paper examines the potential impacts of raising the minimum wage, current opinions of American society regarding livable wages, and the extent to which Minnesota social workers have knowledge of and are involved in the livable wage movement. Results of a survey taken by Minnesota’s licensed social workers reveal a significant portion of social workers have never heard or read about the livable wage movement, and a remarkably low percentage of social workers are not involved in the movement; however, the social workers were generally interested in the issue and most social workers believed it was a very important issue. The data indicates that additional research is needed to investigate the reasons behind the lack of awareness and effort by social workers to remedy this social injustice. The study demonstrates the need for individual social workers to engage themselves in more mezzo and macro practice; organizations that exist to uphold the mission of social work (such as the Minnesota Association of Social Work and the National Association of Social Workers) must implement practices and policies that will enable the profession of social work to fulfill its mission for social justice

A model of fluid expulsion from compacting tight sedimentary rocks based on the Toggle-Switch algorithm

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Livable Wage Legislation: Minnesota Social Workers’ Knowledge of and Involvement in the Movement

Minnesota’s minimum wage provides insufficient income for full-time adult employees to meet their needs and the needs of their dependent children. The social work profession, and individual social workers, should be aware of and involved in the current social justice issue of raising the minimum wage to a more realistic (livable) wage. This research paper examines the potential impacts of raising the minimum wage, current opinions of American society regarding livable wages, and the extent to which Minnesota social workers have knowledge of and are involved in the livable wage movement. Results of a survey taken by Minnesota’s licensed social workers reveal a significant portion of social workers have never heard or read about the livable wage movement, and a remarkably low percentage of social workers are not involved in the movement; however, the social workers were generally interested in the issue and most social workers believed it was a very important issue. The data indicates that additional research is needed to investigate the reasons behind the lack of awareness and effort by social workers to remedy this social injustice. The study demonstrates the need for individual social workers to engage themselves in more mezzo and macro practice; organizations that exist to uphold the mission of social work (such as the Minnesota Association of Social Work and the National Association of Social Workers) must implement practices and policies that will enable the profession of social work to fulfill its mission for social justice

Family Presence during Resusciatation and Invasive Procedures in the Emergency Department: Formal Policy Creation through Education

The nature of this study was to provide best evidence available for patients, patient\u27s families, and health care providers regarding family presence during cardiopulmonary resuscitation (CPR) and/or invasive procedures (IPs) in the emergency department of a small, non-teaching hospital that is part of a large medical organization for development and implementation of formal family presence policy guidelines A comprehensive, computerized, literature search of research-based articles from CJNAHL, PubMed, Cochrane Library, and PsycINFO were reviewed with Kokab\u27s Theory of Comfort providing the theoretical framework as a conceptual basis Results of best evidence revealed more support for allowing families bedside presence during CPR and/or fPs in the emergency department even though the majority of facilities do not have formal policies in place Nursing implications include utilizing best evidence and guidelines from the Emergency Nurses Association (ENA) Presenting the Option for Family Presence to institute patient/family centered care for creation of formal family presence guidelines, and adding to the growing body of literature for similar institutions to use as a guide for development of their own family presence polic

A Phenological Model for a Southern Population of Mountain Pine Beetle

The mountain pine beetle (MPB, Dendroctonus ponderosae Hopkins) attacks living Pinus trees across a widespread area of western North America, causing significant ecological and economic damage. The ability to make accurate predictions of how MPB populations across this range will respond to temperatures, which affect MPB progress through life stages, is essential. Northern and southern populations of MPB are genetically different in response to temperature, requiring geographic-specific model parameters. There is not currently a predictive model for the southern MPB life cycle, despite concerns that those populations may be more susceptible to increased numbers of generations per year, which would have devastating impacts on pine forests. In this thesis I develop a novel oviposition model for populations of southern MPB, which I incorporate into a cohort model that allows estimation of previously unknown development rates for the southern MPB teneral adult stage, resulting in a complete southern MPB life cycle model. In Chapter 2 I develop a predictive oviposition model for a southern population of mountain pine beetle using the oviposition (egg-laying) rate curve developed by McManis et al. (2019), incorporating variation in both oviposition rate and fecundity. I also introduce a method for determining the time delay before oviposition, t0. The model can return the probability of oviposition for a season of MPB attacks using phloem (inner-bark) temperature and adult MPB attack data collected from the field. I also develop an asymptotic approximation of MPB oviposition that is less complex as well as less computationally taxing. The detailed oviposition model and its asymptotic approximation are compared with other previously used modeling methods. The predictive capacity of each model is evaluated against laboratory data collected on southern MPB oviposition. McManis et al. (2018) parameterized development from eggs through pupation for a southern MPB population, but were unable to procure developmental data for the difficult-to-observe teneral adult stage. In Chapter 3 I determine developmental rates for the teneral adult stage using a phenology model and the field data for a southern population of MPB.I first present the incorporated models as well as teneral adult rate curves tested while developing the model. Then I explain the method by which the teneral adult rate curves were parameterized and how the Brière curve was determined to be most suitable. The resulting model is validated using an additional tree from the field data. The complete model is then used to examine the potential for bivoltinism in a southern population of MPB by increasing the mean temperature and testing for the successful emergence of a second generation. My model estimates that that southern MPB are unlikely to become bivoltine in warmer temperatures due to upper developmental thresholds of teneral adults

Compostagem doméstica: alternativa de aproveitamento de resíduos sólidos orgânicos.

Diante da crescente geração de resíduos residenciais urbanos, a compostagem doméstica surge como uma alternativa para o tratamento da fração orgânica desse material na fonte. Neste contexto, o objetivo deste trabalho foi estudar a viabilidade da compostagem doméstica de resíduos sólidos orgânicos domiciliares coletados seletivamente em residências localizadas no município de Uberlândia-MG. Para o processo de compostagem, empregou-se uma composteira, com capacidade para 200 L, mantida em área coberta na Universidade Federal de Uberlândia, em Uberlândia, MG. O período de compostagemfoi de novembro de 2007 a março de 2008, num total de 120 dias. O composto orgânico formado apresentou teores de carbono orgânico, nitrogênio total e umidade, relação C/N e pH dentro dos limites estabelecidos pela legislação, para composto orgânico comercializável. Concluiu-se que a compostagem doméstica se mostrou viável para a ciclagem de resíduos sólidos orgânicos domiciliares, tendo originado um composto com boas características físicas e químicas, com potencial para uso agrícola, como condicionador de solos e/ou como substrato para plantas