Delaware

Population models of white-tailed deer (Odocoileus virginianus) are used by many states to predict population levels and aid in making management decisions. Delaware did not have a deer population model, so we developed one and used it to investigate the implications of changes to the harvest. We modeled 7 changes to the harvest regime and compared these changes to the base line of no changes to the harvest regime. We used survival rates, reproductive rates, harvest data, a population estimate, and spotlight counts to construct the model. The model scenario began in February 2006 and ran until August 2014. Without changing the harvest regime, our model predicted the state deer population to decrease 28%. Allowing Sunday hunting during the opening weekend of the main firearm season and adding an additional week to the main firearm season caused the population to decline at a greater rate. Terminating the Severe Deer Damage Program did not impact the predicted population. Closing the ...

White-tailed deer (Odocoileus virginianus) are overabundant in many areas, particularly in more developed landscapes where refuges may provide additional challenges for deer managers. Refuges have been widely used to sustain breeding stock in harvested populations and to mitigate other sources of mortality. As the landscape becomes more urbanized, local municipalities and states have implemented safety zones to reduce the probability of a hunter's projectile from accidentally striking a building or its inhabitants. I evaluated if mandated safety zones in Delaware may constitute unintentional refuges. I used Delaware's land-cover data to created buffers (i.e., 46, 91, and 183 m) around each building to mimic current state regulations (i.e., 46 and 91 m) and those in northern New Castle County (i.e., 183 m). I overlaid these buffers on deer habitat coverage to determine the amount of deer habitat not available for harvest, which I assumed would act as a refuge because hunting ...

The nontarget effects of temephos (as Abate 4E, 44.6% active ingredient) on fiddler crabs were examined on the salt marsh at Bombay Hook National Wildlife Refuge, near Dover, DE. Six 170 x 170-m plots were established; 3 were sprayed on 4 occasions at a rate of 1.5 fl oz/acre (0.054 kg active ingredient/ha) and 3 were controls. On each plot, marsh fiddler crab (Uca pugnax) populations were monitored by repeatedly counting the number of burrow holes in 2 counting areas marked out along tidal guts. One half of each counting area was covered with bird netting to evaluate sublethal toxic effects, which, if present, could result in increased susceptibility to bird predation. A statistically significant linear association was established between the number of holes and the number of crabs. No significant differences were found in the numbers of holes (or crabs) in the sprayed vs. control plots and in the covered vs. uncovered sections. However, survival of juvenile crabs in in situ bioass...

History of the South Carolina Memorial Garden at Lincoln Street at Calhoun Street Columbia, South Carolina.

Presented as a part of the History 8650: Historic Landscapes & Gardens course at Georgia State University, Atlanta, Georgia, Spring 2005

Considering the typical rapid progression and high mortality of pancreatic cancer (PC), early detection may lead to an improved outcome. To date, there is no safe, sensitive, and cost-effective screening strategy to detect PC. Currently, screening is focused on individuals at the highest risk of developing PC based on family history. A high-risk individual is defined as having two or more first-degree relatives with PC, or one first- or second-degree relative with PC with a confirmed mutation in a gene associated with PC. The BRCA2 gene is one of the most common genes linked to pancreatic-only cancer families; however, other hereditary cancer syndromes have also been associated with an increased risk for PC. We conducted a retrospective review of pedigrees of families with a pancreatic adenocarcinoma cancer diagnosis held in the statewide Ruth Ann Minner High Risk Family Cancer Registry at the Helen F. Graham Cancer Center and Research Institute, Christiana Care Health System, Newar...

The new pigment "moraxanthin" was found in natural samples from a fish mortality site in the Inland Bays of Delaware, USA. Pure cultures of the species, tentatively named Chattonella cf. verruculosa, and natural samples contained this pigment as a dominant carotenoid. The pigment, obtained from a 10 L culture of C. cf. verruculosa, was isolated and harvested by HPLC and its structure determined from MS and 1D- and 2D-NMR. The data identified this pigment as a new acylated form of vaucheriaxanthin called moraxanthin after the berry like algal cell. Its presence in pure cultures and in natural bloom samples indicates that moraxanthin is specific to C. cf. verruculosa and can be used as a marker of its presence when HPLC is used to analyze natural blooms samples.

S Corp vs LLC: When is it Time to Pivot
by Audrey Jackson

Your business structure affects your taxes, liability, management, and regulatory compliance. Selecting the right one can save you money, protect your assets, and streamline your business operations. Starting a business is an exciting endeavor, and one of the earliest decisions you’ll need to make is choosing the right legal structure for your company. Two popular options for small and medium-sized businesses in the United States are the S Corporation (S Corp) and the Limited Liability Company (LLC).

The Importance of Business Structure

Your business goals should define the type of entity that you create. There are certain factors that are important to consider, for instance, legal protection, operations and tax management.
However, businesses evolve over time, and what worked for your startup may not be suitable as your company grows. The formation of a business is a critical decision for any entrepreneur or business owner, as it has far-reaching implications on legal protection, taxation, operational flexibility, and overall business strategy. It's important to carefully consider the advantages and disadvantages of each structure and seek legal and financial advice to select the most suitable option for your specific business needs and goals.

Choosing the Right Structure for Your Business

Selecting the right business structure is a complex decision that requires careful consideration of various factors. The choice you make will significantly impact your business's legal standing, financial obligations, management structure, and growth potential. Make an informed decision that aligns with your specific needs and long-term goals.

Understanding S Corporations

An S Corporation, or S Corp, is a legal structure that combines the liability protection of a corporation with the pass-through taxation of a sole proprietorship or partnership. This means that the profits and losses of the company pass through to the individual shareholders, who report this income on their personal tax returns.

To qualify for S corporation status, a business has to meet certain IRS requirements. It has to be incorporated domestically (within the United States), have only one class of stock, and not have more than 100 shareholders.

One of the primary advantages of S Corps is that they avoid double taxation. S Corps are considered "pass-through entities" because they pay no corporate taxes. Instead, they pay their shareholders, who are responsible for the taxes due on their personal tax return.

Pros of S Corps

1. Pass-Through Taxation: One of the primary advantages of S Corps is that they avoid double taxation. S Corps are considered "pass-through entities" because they pay no corporate taxes. Instead, they pay their shareholders, who are responsible for the taxes due on their personal tax return.

2. Limited Liability: Shareholders are generally not personally liable for the company’s debts or legal liabilities, protecting their personal assets.

3. Credibility: Being an S Corp can lend credibility to your business and make it more appealing to potential investors.

Cons of S Corps

1. Requirements: S Corps have certain eligibility criteria, including a limit on the number of shareholders and restrictions on who can be a shareholder.

2. Complexity: The formalities and paperwork associated with maintaining an S Corp can be more extensive than other business structures.

3. Tax Implications: While pass-through taxation is an advantage, it can also mean that you are personally responsible for taxes on business profits, even if they are not distributed to you.

Understanding Limited Liability Companies (LLCs)

An LLC is a flexible legal structure that provides limited liability protection to its owners while allowing for more straightforward management and taxation. LLCs are well-suited for a wide range of businesses, from small startups to larger enterprises.

LLCs are a hybrid business structure that combines the limited liability protection of a corporation with the pass-through taxation and flexibility of a partnership. LLCs can have one or more owners, who are called members. Members are not personally liable for the debts and liabilities of the LLC, and their share of the LLC's income and losses is passed through to their personal tax returns.

Pros of LLCs:

1. Limited Liability: Like S Corps, LLCs protect the personal assets of their owners from business debts and legal issues.

2. Flexibility: LLCs are known for their flexible management structures and fewer regulatory requirements compared to S Corps.

3. Pass-Through Taxation: Similar to S Corps, LLCs offer pass-through taxation, allowing profits and losses to flow through to individual members.

Cons of LLCs:

1.Self-Employment Tax: While LLC members can avoid corporate income tax, they are generally subject to self-employment tax on their share of the company’s profits.

2. Limited Life: In some states, an LLC’s existence is limited, making it less suitable for long-term succession planning.

3. Investor Attraction: LLCs may be perceived as less formal than S Corps, which can affect their ability to attract investors.

When to Pivot from an LLC to a S Corporation

There are a few key factors to consider pivoting from an LLC to an S Corporation, one being you having the advantage of reducing self-employment tax. S Corporation shareholders can split their income into salary (subject to payroll taxes) and dividends (exempt from selfemployment tax), potentially leading to tax savings. Another advantage is the potential for easier access to external capital, as S Corporations can issue multiple classes of stock, making it more attractive to investors and facilitating business expansion.

Anthropogenic contamination is spreading through every environment on the planet that affects the whole biota. Negative effects have been observed recently in a number of taxa, including birds. Birds are crucial as bioindicators as one of the best studied groups of organisms because they are noticeable, relatively simple to observe, and the subject of public interest and concern. Therefore, evaluation of lead (Pb) levels in the liver, muscle, kidney, and feathers of laughing dove (Streptopelia senegalensis), Egyptian barn swallow (Hirundo rustica savignii), and house sparrow (Passer domesticus niloticus) was done. These bird species, which live in the coastal region of Damietta, have various feeding routines, habitat preferences, and mating strategies. In both the breeding and nonbreeding seasons, these wild birds were collected. Measurement of the levels of lead (Pb) in their liver, kidney, muscle, and feathers were evaluated. The results showed that females of laughing doves and barn swallows had significantly higher Pb concentrations than males, while males of house sparrows accumulated significantly higher Pb concentrations than females. This could be attributed to the active food search in both female laughing doves and swallows, and male sparrows. House sparrows, with the widest range of distribution near main roads, showed the highest concentration of Pb, especially in the liver, kidney, and feather than laughing doves and swallows, which prefer the wild rural areas. Histological examination of the gonads revealed unhealthy testes and ovaries. The ovarian tissue was less impacted than the testicular tissue, especially during the nonbreeding season. Compared to the dove and swallow, the sparrow's gonadal architectural histopathological findings were more noticeable. It seems that testes are more affected and more related to the results of lead measurements, and can be used as a bioindicator for heavy metal pollution. The findings offer also some proof of the house sparrow's potential as a biomonitor for urban heavy metal pollution. This research emphasises the significance of using biomonitors from various habitat types and feeding guilds.

A study on petroleum hydrocarbon concentrations in seawater from the South China Sea off the western coast of the Philippines was conducted during April to May 1998. The concentrations of dissolved/dispersed petroleum hydrocarbons (DDPH) in seawater ...

This article examines the Illinois corporate law treatment of the so-called close corporation, and in particular the trend toward increased expansion of the fiduciary duties of close corporation shareholders. In light of a contrasting trend in the state of Delaware, the author suggests that Illinois corporate law faces a dilemma. If it does not toe the Delaware line, Illinois may be viewed as a less attractive state for incorporation vis-a-vis Delaware. On the other hand, reversing course in order to follow Delaware's lead may sacrifice the independent development of Illinois corporate law. The author intends that the article contribute to the process of understanding and evaluating of the costs and benefits of each course of action

Oil pollution is a major environmental problem and is important, in particular to the Suez Canal and Suez Gulf as the main routes of many oil tankers. In view of the increased incidents of oil spills, it was necessary to discuss the impact of oil spills on the fishery community. In this review, the following approaches will be attributed: a) the morphological, biochemical and pathological reactions of marine fish and shellfish to oil pollution. b) The impact of oil toxicity in spawning and reproduction of shellfish and migratory fish. c)the bacterial solving crude oil. d) The expected effects of that pollution on human health. This project includes: analysis of water quality (chemical, physical, etc), detection of oil pollutants residues in water, fish and shellfish, and parasitic diseases affecting fish, studying of the pathological and clinico-pathological affections of such fishes, and the impact of oil pollution on fish resources and trials of prevention and control of such poll...

Landscape designers have long sought to address the edges of water bodies in an effort to increase visual access and promote human enjoyment of the experience of water. However, as more regulations to protect the environment have been established, the challenge for current stewards of historic designed landscapes is to balance environmental regulations, specifically water quality regulations— with preservation of historic resources. This paper looks at three Delaware properties which incorporate existing watercourses into their historic designed landscapes and describes how landscape managers at each property address conflicts between environmental and historic preservation objectives.

The incidence of late coronary artery abnormalities after arterial switch operation (ASO) for d-loop transposition of the great arteries may be underestimated. We retrospectively reviewed coronary artery morphology in 40 of 97 patients who survived the first year after ASO. Seven asymptomatic patients developed significant late coronary artery abnormalities. One patient died suddenly at home with severe left coronary artery (LCA) ostial stenosis at age 3.8 years. The second patient collapsed during exercise at age 9.6 years due to ventricular fibrillation and severe LCA ostial stenosis despite prior negative exercise stress test (EST) and myocardial perfusion imaging (MPI). The third patient was found to have moderate ostial stenosis of the LCA with negative EST and MPI. The fourth patient with exercise-induced ST-T depression and myocardial perfusion defect was shown to have complete LCA occlusion with collateral vessel formation. Three other patients had complete proximal oblitera...

Widespread contamination by Endocrine Disrupting Chemicals (EDCs) and their toxic effects on wildlife and humans have been major concerns and have received considerable attention during the past four decades. Vietnam is a developing country located in the central part of the Southeast Asian tropical region and therefore, understanding of occurrence of EDCs may help increase knowledge regarding the role of this region as emission sources of EDCs for pristine areas. This paper provides a comprehensive overview of the occurrence of EDCs, their distribution, behavior and fate in various environmental compartments such as air, water, sediments, soils and biota from Vietnam. Data of some case studies conducted in our laboratory in recent years have also been reviewed to provide in-depth insights into the environmental behavior and trends of contamination by these toxic chemicals in the Vietnamese environment. Existing monitoring data repOlied during the 1990s clearly indicate elevated con...

The Library stands in a prominent position in the town on Barras Street, flanked by the post office, a bank and the Grade II* Stuart House community centre. The character of the immediate setting is a mix of historic and modern urban, with a prominent retail focus.

The Dutch Gothic or 'Flemish Renaissance' structure dominates the streetscape and despite several quite significant phases of alteration and modernization, the facade survives intact. The building appears to occupy at least three former town plots, the yard area backing onto the wider, open post van car park to the east, where any semblance of the former town plan has been swept aside, whereas to the west, across the street, back blocks, burgage walls and the earlier medieval town plan is clearly distinguishable.
The status of the site, the central, wide portion of the High Street is somewhat obscured by modern signage and the
constant traffic noise and visual intrusion of queuing traffic at the adjacent traffic lights.

Once inside the building it is an oasis of calm and still used by the community as a library and information centre. The building recording noted that multiple phases of alteration and changes of use have masked some of the original features of the building. While some will undoubtedly have been damaged or removed, at its core however it remains a well-considered and built late 19th century public building.

A comprehensive study on exposure assessment of the priority organic contaminants via seafood consumption has been conducted to the coastal population of Jakarta Bay. Seafood is essential food source in Indonesia and also important income for the majority of coastal populations. A number of 152 respondents from 4 districts surounding the bay were interviewed to record their frequency and pattern on seafood consumption. In the same time, 13 seafood species were collected directly from Jakarta Bay during the dry and wet seasons for the assessment of organic contaminants. A non-target GC/MS screening identified more than 40 organic contaminants in which 6 of them are potentially considered as priority contaminants including 3 groups of carcinogenic contaminants i.e. dichlorodiphenyl-trichlorethane (DDT) and its metabolites (DDXs), dichlorobenzenes (DCB) and carcinogenic PAHs (PAH4). Further exposure analysis suggested cumulative health risk of these contaminants was less than official ...