Iowa Individual Income Tax School District Report, Tax Year 2002

Iowa School District Surtax Report 2002

Iowa Individual Income Tax School District Report, Tax Year 2003

Iowa School District Surtax Report 2003

Iowa Individual Income Tax School District Report, Tax Year 2004

Iowa School District Surtax Report 2004

Iowa Individual Income Tax School District Report, Tax Year 2005

Iowa School District Surtax Report 2005

Iowa Individual Income Annual Tax Statistical Report 1997

Iowa Individual Income Tax Statistical Report 1997

Iowa Individual Income Tax Annual Statistical Report 1998

Iowa Individual Income Tax Statistical Report 1998

Iowa Individual Income Tax Annual Statistical Report 1999

Iowa Individual Income Tax Statistical Report 1999

Iowa Individual Income Tax Annual Statistical Report 2000

Iowa Individual Income Tax Statistical Report 2000

Iowa Individual Income Tax Annual Statistical Report 2001

Iowa Individual Income Tax Statistical Report 2001

Iowa Individual Income Tax Annual Statistical Report 2002

Iowa Individual Income Tax Statistical Report 2002

Iowa Individual Income Tax Annual Statistical Report 2003

Iowa Individual Income Tax Statistical Report 2003

Iowa Individual Income Tax Annual Statistical Report 2004

Iowa Individual Income Tax Statistical Report 2004

Iowa Individual Income Tax Annual Statistical Report 2005

Iowa Individual Income Tax Statistical Report 2005

Sex differences in the neurobiology of fear conditioning and extinction: a preliminary fMRI study of shared sex differences with stress-arousal circuitry.

BACKGROUND: The amygdala, hippocampus, medial prefrontal cortex (mPFC) and brain-stem subregions are implicated in fear conditioning and extinction, and are brain regions known to be sexually dimorphic. We used functional magnetic resonance imaging (fMRI) to investigate sex differences in brain activity in these regions during fear conditioning and extinction. METHODS: Subjects were 12 healthy men comparable to 12 healthy women who underwent a 2-day experiment in a 3 T MR scanner. Fear conditioning and extinction learning occurred on day 1 and extinction recall occurred on day 2. The conditioned stimuli were visual cues and the unconditioned stimulus was a mild electric shock. Skin conductance responses (SCR) were recorded throughout the experiment as an index of the conditioned response. fMRI data (blood-oxygen-level-dependent [BOLD] signal changes) were analyzed using SPM8. RESULTS: Findings showed no significant sex differences in SCR during any experimental phases. However, during fear conditioning, there were significantly greater BOLD-signal changes in the right amygdala, right rostral anterior cingulate (rACC) and dorsal anterior cingulate cortex (dACC) in women compared with men. In contrast, men showed significantly greater signal changes in bilateral rACC during extinction recall. CONCLUSIONS: These results indicate sex differences in brain activation within the fear circuitry of healthy subjects despite similar peripheral autonomic responses. Furthermore, we found that regions where sex differences were previously reported in response to stress, also exhibited sex differences during fear conditioning and extinction.

Book vs. fair value accounting in banking and intertemporal smoothing

The aim of this paper is to examine the pros and cons of book and fair value accounting from the perspective of the theory of banking. We consider the implications of the two accounting methods in an overlapping generations environment. As observed by Allen and Gale(1997), in an overlapping generation model, banks have a role as intergenerational connectors as they allow for intertemporal smoothing. Our main result is that when dividends depend on profits, book value ex ante dominates fair value, as it provides better intertemporal smoothing. This is in contrast with the standard view that states that, fair value yields a better allocation as it reflects the real opportunity cost of assets. Banking regulation play an important role by providing the right incentives for banks to smooth intertemporal consumption whereas market discipline improves intratemporal efficiency.