Tissue proportions and cell dimensions for red and white oak groups

1984 ◽  
Vol 14 (1) ◽  
pp. 101-106 ◽  
Author(s):  
R. R. Maeglin ◽  
J. T. Quirk

A vast source of oak wood is available for use in the United States for papermaking. Knowledge of the proportions of tissue types and cell dimensions for hardwoods, especially on a weight basis, could help extend their use in the pulp and paper industry. This report provides such information for 11 red and white oak species. A method for calculating tissue proportions by weight from proportions by volume is given. The proportion by weight for fibers varied from 74% for fast-grown trees to 38% for slow-grown trees; for axial and ray parenchyma from 24% for fast grown to 54% for slow grown; and for vessels from 2% for fast grown to 8% for slow grown. Results show the relationship of tissue proportions to both growth rate and site. Information in this report can be used to help decide whether it is economical to separate fines and other components in pulping hardwoods. The amount of axial and ray parenchyma by weight in slow-grown material suggests it may be economically feasible to separate the parenchyma for possible use as fuel, chemical stock, or cattle feed.

2020 ◽  
Vol 19 (4) ◽  
pp. 458-488
Author(s):  
Yu. E. Labunets ◽  
◽  
I. A. Mayburov ◽  

The tax burden indicator is one of the criteria for tax risk assessment used by tax authorities for making the decision to conduct an on-site tax audit. The dynamics of the tax burden indicator is considered to be a catalyst for the development of positive or negative tax relations between the taxpayer and the tax authority. It is very important to understand the relationship between the tax burden indicator and the firm's size in order to form an objective approach to tax control of micro, small and medium-sized businesses in different industries. The purpose of the research is to define a relationship between the level of tax burden and the firm's size in the Russian timber industry. The hypothesis of the research is that the tax burden increases as the size of the firm grows in the timber industry in Russia. Firms belonging to the categories of micro and small businesses were selected randomly, taking into account the priority characteristics of the firm's size by the average number of employees. The tax burden was calculated using the official methodology of the Federal Tax Service of Russia. The calculation of the tax burden level was performed for each respondent. The average values of tax burden indicators were also calculated by industry and for each category of business activity. We found that the average level of the tax burden increases when the size of businesses increases generally for all branches of the timber industry. At the same time, the researched characteristics of the firm's size (revenue and average number of employees) have a significant impact on changes in the level of the tax burden both in general and individually in such branches of the timber industry as logging, woodworking and furniture production. The tax burden level in the above-mentioned industries increases as the firm's size increases. In the pulp and paper industry, the tax burden level increases as from micro firms to small firms, but the tax burden level decreases as firms continue to grow from small to medium-sized ones.


Author(s):  
Terence Young ◽  
Alan MacEachern ◽  
Lary Dilsaver

This essay explores the evolving international relationship of the two national park agencies that in 1968 began to offer joint training classes for protected-area managers from around the world. Within the British settler societies that dominated nineteenth century park-making, the United States’ National Park Service (NPS) and Canada’s National Parks Branch were the most closely linked and most frequently cooperative. Contrary to campfire myths and nationalist narratives, however, the relationship was not a one-way flow of information and motivation from the US to Canada. Indeed, the latter boasted a park bureaucracy before the NPS was established. The relationship of the two nations’ park leaders in the half century leading up to 1968 demonstrates the complexity of defining the influences on park management and its diffusion from one country to another.


1998 ◽  
Vol 83 (1) ◽  
pp. 319-327 ◽  
Author(s):  
Walter R. Schumm ◽  
Farrell J. Webb ◽  
Stephan R. Bollman

In 1972, Bernard argued that marriage was good for men and bad for women. Subsequent research noted that wives, on average, reported lower marital satisfaction than husbands. Furthermore, when differences within couples existed on marital satisfaction, the wife was usually the less satisfied spouse; however, most previous studies of the gender/marital satisfaction relationship had not been based on nationally representative samples. A nationally representative sample from the 1988 Survey of Families and Households was used to assess the relationship of gender with marital satisfaction. Within-couple analyses indicated that wives were less satisfied with their marriages than husbands and that, when substantial within-couple differences occurred with respect to marital satisfaction, the wife was usually the less satisfied spouse. Results provide at least small support for feminist assertions about the relatively adverse nature of marriage for women in the United States.


1980 ◽  
Vol 58 (6) ◽  
pp. 658-662 ◽  
Author(s):  
Shozo Takai

Forty-seven isolates of Ceratocystis ulmi collected from Canada, the United States, the United Kingdom, France, the Netherlands, and Iran were classified with respect to their ability to produce cerato-ulmin (CU) and synnemata, their radial growth, mycelial habit, and pathogenicity.Twenty-nine isolates clearly produced CU in a measurable quantity while 18 isolates produced it only in trace quantities. In general, the former produced fluffy mycelium and were active in synnemata formation. They were aggressive in pathogenicity with one exception. The latter group of isolates generally produced waxy, yeastlike mycelium and formed very few synnemata. They were all nonaggressive in pathogenicity. Radial growth was generally higher among the isolates that produced CU in larger quantities than among those producing CU in trace quantities. The relationship between CU production and pathogenicity affords a method for estimating isolate pathogenicity without the need for host inoculation.


Author(s):  
Suryanti Suryanti ◽  
Andi Ipaljri

In the current era of globalization, humans always interact with technological developments. One result of the development of technology is the use of computers. The use of computers that are not under the ergonomic position causes effects on health, one of them is tension-type headaches. In the United States, 1-4% of patients coming to the Emergency Care Unit complain of headache, 90% of them are tension-type headaches. The proportion of migraine and other headache syndromes in the hospital. Harapan Bunda in 2011 and RS. Camatha Sahidya in Batam in Batam was 5% and 0.7% respectively. Whereas the incidence of tension headaches in 5 puskesmas in Batam in 2014 ranged from 0.5% - 1.3%. The proportion of tension headaches at the BIP Clinic in the January-April 2018 period is 1.5%. Tension-type headaches that occur continuously can cause barriers to daily activities. The purpose of this study is to determine the relationship of computer use with the incidence of tension-type headaches in workers. This research uses a descriptive-analytic method with a cross-sectional approach. The sampling technique is purposive sampling. Of 97 respondents who visited the clinical BIP that met the criteria, it was found that computer user respondents experienced tension-type headaches of 18 people (42.9%) and not tension-type headaches of 24 people (57.1%). Whereas the respondents who were not computer users experienced tension-type headaches of 10 people (18.2%), and non-tension-type headaches of 45 people (81.8%). Bivariate chi-square analysis showed that p = 0.008 (p <0.05). This means that Ha is accepted and H0 is rejected.


2018 ◽  
Vol 15 (3-4) ◽  
pp. 145-166
Author(s):  
Jelena Klopčič ◽  
Maja Klun

Vertical equity states that taxpayers whose positions are not the same should be treated differently while taking into consideration all the relevant characteristics. The main purpose of using the vertical equity principle is to require the redistribution of income in a way that reduces the income inequality of the society. The presented research aims to check the opinion of Slovenian tax system professionals on the principle of vertical equity. Slovenian results have been compared to a similar analysis carried out in Croatia, and partly with survey results from Bosnia and Herzegovina and the United States of America. The results show that the professional public agrees with the principle of vertical equity in the implementation of tax systems. All of the compared countries are similarly favourable towards vertical equity. However, this is also affected by the current tax arrangements of the individual countries.


1975 ◽  
Vol 69 (2) ◽  
pp. 491-506 ◽  
Author(s):  
Sheldon Goldman

In an earlier study of voting behavior of U.S. appeals courts judges, attitudinal patterns were investigated along with an analysis of the relationship of judges' backgrounds to their decisions. In this revisit, the earlier findings were treated as hypotheses and tested with a new case population covering a subsequent and longer time period. In all, 2,115 cases decided nonunanimously were coded on one or more issues. Most cases could be classified under ten broad issue categories which were then utilized for most of the analyses. Although the research design was similar to that of the earlier study, a wider variety of methods was employed including nonparametric and parametric intercorrelations of voting behavior on the ten issues and stepwise multiple regression and partial correla-tion analyses of seven background variables and their relationships to voting behavior on the issues. The principal findings were similar to those found earlier but it was possible to map voting behavior with some-what more precision and to uncover some unexpected relationships such as those concerning the potency of the age variable particularly for voting on political liberalism issues.


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