An overall assessment - is it worth it?

Tax reform ; Income tax ; Corporations - Taxation

Effects of Late Gestation Supplementation, Synchronization, and Creep Feeding in a Spring Calving Beef Herd in the Nebraska Sandhills

Supplementation during winter grazing increased cow BW and BCS but had no effect on reproduction or calf performance, thus increasing production costs without increasing returns. Using a CIDR for estrus synchronization in a herd with existing acceptable reproductive performance did not increase cow pregnancy rate or advance calving date. Feeding creep feed to calves is an effective means of increasing weaning BW which resulted in increased live and carcass weight. Under the conditions of this study, when additional feed and price slide for heavier calves was considered, feeding creep feed did not result in added profits

Instances and connectors : issues for a second generation process language

This work is supported by UK EPSRC grants GR/L34433 and GR/L32699Over the past decade a variety of process languages have been defined, used and evaluated. It is now possible to consider second generation languages based on this experience. Rather than develop a second generation wish list this position paper explores two issues: instances and connectors. Instances relate to the relationship between a process model as a description and the, possibly multiple, enacting instances which are created from it. Connectors refers to the issue of concurrency control and achieving a higher level of abstraction in how parts of a model interact. We believe that these issues are key to developing systems which can effectively support business processes, and that they have not received sufficient attention within the process modelling community. Through exploring these issues we also illustrate our approach to designing a second generation process language.Postprin

A PUBLIC FINANCE ÉS A FINANZWISSENSCHAFT HAGYOMÁNYAINAK ÖSSZEVETÉSE II.

A tanulmány a fiskális elmélet két hagyományát veti össze: az egyik az angol nyelvű irodalomhoz köthető public finance, a másik pedig a német Finanzwissenschaft. Az összehasonlításra három fő témakörben kerül sor: (1) a közjavak és közösségi igények, avagy miért van szükség közszolgáltatásokra; (2) a bevételek forrásai és az adóalap eszméje; valamint (3) az adózási méltányosság és a disztributív igazságosság a fiskális rendszerben. Ezek természetesen csak „mintadarabok”, az egyéb kérdéseket, mint az államadósság szerepe és a stabilizáció, most mellőzi a szerző, sőt a két hagyományról átfogó képet is csak érintőlegesen nyújt. Mindazonáltal egyes lényegi különbségek nyilvánvalóvá válnak. A tanulmányt három részben közöljük, az első részt a 2. évfolyam 3. szám tartalmazta. Ez a második rész a jó adórendszer témakörét vizsgálja

Impact of Winter Supplementation of May Calving Cows and Heifer Development System in Two Different Breeding Seasons on Subsequent Growth and Reproduction

In Exp. 1, May-calving cows were utilized to evaluate the effects of winter supplementation on heifer progeny. Cows grazed either dormant upland winter range with or without a protein supplement or grazed dormant meadow with or without a protein supplement. In Exp. 2, replacement heifers from March and May calving herds were offered ad libitum meadow hay and 4 lb/d supplement or grazed meadow and offered 1 lb/d supplement from mid-January to mid-April. Calf weaning BW and ADG from birth to weaning was less for calves from cows grazing winter range with no supplement compared with all other dam treatments. Heifer development system did not impact final pregnancy rates. Therefore, a reduced input winter heifer development system is a viable option in both early and late summer breeding seasons. However, winter supplementation of May-calving dams did influence heifer progeny ADG from birth to weaning

Strategies Affecting Performance and Profitability of May-Born Steers

Summary with Implications This study compared the performance and economic outcomes of differing backgrounding and feedlot systems in May-born yearling steers. We hypothesized reduced supplementation with adequate forage availability while backgrounding weaned steers will yield a similar carcass with greater profitability. It was hypothesized yearling steers backgrounded on pasture before finishing in feedlot would have a more valuable carcass that is more profitable than steers that enter the feedlot immediately. Weaned steer calves were backgrounded with ad libitum hay and 4 lb/d supplement in drylot or on pasture with 1 lb/d supplement. As yearlings, half of each backgrounding group immediately entered the feedlot or were allowed to develop on pasture before entering the feedlot. In summary, producers with pasture available for weaned and yearling steers can risk a slow rate of gain for greater body weight at slaughter and a greater return on investment