Road Use Tax Fund Efficiency Report, June 30, 2013

Senate File 2314, 84th General Assembly, states the Iowa Department of Transportation shall submit quarterly reports regarding the implementation of efficiency measures identified in the "Road Use Tax Fund Efficiency Report," January 2012. This report shall provide details of activities undertaken in the previous quarter relating to one-time and long-term program efficiencies and partnership efficiencies. Issues covered include savings realized from the implementation of particular efficiency measures; updates concerning measures that have not been implemented; efforts involving cities, counties, other jurisdictions, or stakeholder interest groups; any new efficiency measures identified or undertaken; and identification of any legislative action that may be required to achieve efficiencies.

Road Use Tax Fund Efficiency Report, September 2013

Senate File 2314, 84th General Assembly, states the Iowa Department of Transportation shall submit quarterly reports regarding the implementation of efficiency measures identified in the "Road Use Tax Fund Efficiency Report," January 2012. This report shall provide details of activities undertaken in the previous quarter relating to one-time and long-term program efficiencies and partnership efficiencies. Issues covered include savings realized from the implementation of particular efficiency measures; updates concerning measures that have not been implemented; efforts involving cities, counties, other jurisdictions, or stakeholder interest groups; any new efficiency measures identified or undertaken; and identification of any legislative action that may be required to achieve efficiencies.

Do we fear tax competition among new and old European countries ?

The purpose of this paper is to study both theoretically and empirically tax competition in the enlarged EU and to provide some insights on ongoing reforms concerning business taxation. We support the idea that even if one can observe cuts in "new" members statutory business tax rates, this should not result in fiercer tax competition between the "core" and "the "periphery" since infrastructure endowments and the existence of agglomeration rents in the core of the EU may prevent (at least partially) activities to relocate to the "new" members.

Road Use Tax Fund Efficiency Report, December 31, 2013

Senate File 2314, 84th General Assembly, states the Iowa Department of Transportation shall submit quarterly reports regarding the implementation of efficiency measures identified in the "Road Use Tax Fund Efficiency Report," January 2012. This report shall provide details of activities undertaken in the previous quarter relating to one-time and long-term program efficiencies and partnership efficiencies. Issues covered include savings realized from the implementation of particular efficiency measures; updates concerning measures that have not been implemented; efforts involving cities, counties, other jurisdictions, or stakeholder interest groups; any new efficiency measures identified or undertaken; and identification of any legislative action that may be required to achieve efficiencies.

The carbon isotope composition of natural SiC (moissanite) from the Earth's mantle: New discoveries from ophiolites

Moissanite (natural SiC) has been recovered from podiform chromitites of several ophiolite complexes, including the Luobusa and Donqiao ophiolites in Tibet, the Semail ophiolite in Oman and the United Arab Emirates, and the Ray-Iz ophiolite of the Polar Urals, Russia. Taking these new occurrences with the numerous earlier reports of moissanite in diamondiferous kimberlites leads to the conclusion that natural SiC is a widespread mineral in the Earth's mantle, which implies at least locally extremely low redox conditions. The ophiolite moissanite grains are mostly fragments (20 to 150 mu m) with one or more crystal faces, but some euhedral hexagonal grains have also been recovered. Twinned crystals are common in chromitites from the Luobusa ophiolite. The moissanite is rarely colorless, more commonly light bluish-gray to blue or green. Many grains contain inclusions of native Si and Fe-Si alloys (FeSi(2), Fe(3)Si(7)). Secondary ion mass spectrometric (SIMS) analysis shows that the ophiolite-hosted moissanite has a distinctive (13)C-depleted isotopic composition (delta(13)C from -18 to -35 parts per thousand, n=36), much lighter than the main carbon reservoir in the upper mantle (delta(13)C near -5 parts per thousand). The compiled data from moissanite from kimberlites and other mantle settings share the characteristic of strongly (13)C-depleted isotopic composition. This suggests that moissanite originates from a separate carbon reservoir in the mantle or that its formation involved strong isotopic fractionation. The degree of fractionation needed to produce the observed moissanite compositions from the main C-reservoir would be unrealistically large at the high temperatures required for moissanite formation. Subduction of biogenic carbonaceous material could potentially satisfy both the unusual isotopic and redox constraints on moissanite formation, but this material would need to stay chemically isolated from the upper mantle until it reached the high-T stability field of moissanite. The origin of moissanite in the mantle is still unsolved, but all evidence from the upper mantle indicates that it cannot have formed there, barring special and local redox conditions. We suggest, alternatively, that moissanite may have formed in the lower mantle, where the existence of (13)C-depleted carbon is strongly supported by studies of extraterrestrial carbon (Mars, Moon, meteorites). (C) 2009 Elsevier B. V. All rights reserved.

Distributing State Road Use Tax Funds to Counties, HR-386, 1996

Iowa's county road system serves many critical functions in a changing environment. Many counties with very different social, economic, and demographic circumstances do not have adequate resources to provide the desired level of service on their secondary road systems. How the state's Road Use Tax Fund (RUTF) is distributed among counties is therefore of great importance. This report presents the results of a year-long study of how to distribute RUTF resources among Iowa's 99 counties. The project was undertaken at the request of county engineers who wish to replace the current method of allocation with one that is more stable, comprehensible, and predictable. This report describes the current allocation method, examines how other states distribute road funds to counties, and discusses potential allocation factors that could be included in a revised procedure. The process undertaken to narrow the range of possible formulas and determine the one to recommend is summarized. Finally, the report presents the allocation formula recommended by the project advisory committee, along with how it would operate.

Road Use Tax Fund Efficiency Report, March 2014

Senate File 2314, 84th General Assembly, states the Iowa Department of Transportation shall submit quarterly reports regarding the implementation of efficiency measures identified in the "Road Use Tax Fund Efficiency Report," January 2012. This report shall provide details of activities undertaken in the previous quarter relating to one-time and long-term program efficiencies and partnership efficiencies. Issues covered include savings realized from the implementation of particular efficiency measures; updates concerning measures that have not been implemented; efforts involving cities, counties, other jurisdiction, or stakeholder interest groups; any new efficiency measures identified or undertaken; and identification of any legislative action that may be required to achieve efficiencies.

Stable carbon isotope Composition of c9,t11-conjugated linoleic acid in cow's milk as related to dietary fatty acids

This study explores the potential use of stable carbon isotope ratios (delta C-13) of single fatty acids (FA) as tracers for the transformation of FA from diet to milk, with focus on the metabolic origin of c9,t11-18:2. For this purpose, dairy cows were fed diets based exclusively on C-3 and C-4 plants. The FA in milk and feed were fractionated by silver-ion thin-layer chromatography and analyzed for their delta C-13 values. Mean delta C-13 values of FA from C-3 milk were lower compared to those from C-4 milk (-30.1aEuro degrees vs. -24.9aEuro degrees, respectively). In both groups the most negative delta C-13 values of all FA analyzed were measured for c9,t11-18:2 (C-3 milk = -37.0 +/- A 2.7aEuro degrees; C-4 milk -31.4 +/- A 1.4aEuro degrees). Compared to the dietary precursors 18:2n-6 and 18:3n-3, no significant C-13-depletion was measured in t11-18:1. This suggests that the delta C-13-change in c9,t11-18:2 did not originate from the microbial biohydrogenation in the rumen, but most probably from endogenous desaturation of t11-18:1. It appears that the natural delta C-13 differences in some dietary FA are at least partly preserved in milk FA. Therefore, carbon isotope analyses of individual FA could be useful for studying metabolic transformation processes in ruminants.