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7 results on '"Stanley, Charles A."'

1. MARIJUANA: LEGALIZATION AND SIN TAXES: Opinions of US Accountants.

Author

Stanley, Charles

Subjects
MARIJUANA legalization, AUDITORS' reports, EXCISE tax, INTERNAL revenue, TAXATION
Abstract

As 2016 marked a political election year in the United States, the topic of the legalization of cannabis (also known as marijuana) was a growing concern. Currently, there are twenty-three states that have legalized the drug for medical purposes, while only four states have permitted the recreational use of it by 2016. Since then, more states have legalized it for recreational use. These states have been able to impose an excise tax on the product in order to generate revenue for each respective state. This newfound wealth to the states could be used for a variety of benefits, such as funding school systems and drug prevention programs, but could this law also result in future negative consequences'? With a government that is over $20 trillion in debt, there arc two basic solutions to free the country of this debt: cut spending or generate more revenue (Chantrill). These two options arc the simplest accounting solutions for the matter. Since the U.S. government depends on tax dollars for its funding, excise laxes can be a viable option if it is expanded to other goods, such as marijuana. Other countries around the world are starting to face similar issues in dealing with products that, in the past, have been illegal but are now being considered as legal substances. Currently, excise taxes cover many common goods such as gasoline, tobacco, and alcohol. These excises taxes are often referred to as 'sin taxes'. Many proponents for legalization of marijuana point to the increased tax revenues that arise from the implementation of sin taxes. In the state of Colorado, $70 million was collected from marijuana taxes for the fiscal year ending June 30, 2015. This was nearly twice as much as the $42 million from taxes collected on alcohol sales (Basu). This drug has the potential to increase tax revenues for the entire country if there was a nationwide implementation of marijuana excise or 'sin' taxes. [ABSTRACT FROM AUTHOR]

Published
2019
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2. PREDICTORS OF SERVICE UTILIZATION OF OLDER AFRICAN AMERICANS AND WHITES WITH MENTAL RETARDATION: A RACE INTERACTION ANALYSIS.

Author

Daizine, Lawrence, Johnson-Dalzine, Patricia, Mahdi, Ali Akbar, and Martin-Stanley, Charles

Subjects
UTILIZATION of community mental health services, AFRICAN Americans, WHITE people, AGE, GENDER
Abstract

The article presents a study that compared the service utilization behavior of African Americans and whites on gender, age, broad independence, level of mental retardation, residential location, and social support. For the study, the authors used secondary data collected from 454 adult African Americans and whites with mental retardation. Data for this study were derived by combining samples from four studies conducted by researchers at three universities of Indiana, Illinois, and Cincinnati. Depending on the focus of the research at the specific research site, samples were drawn from either the community or nursing home residential settings, or were participants in a day program or service. The authors found that broad independence, age, gender, and social support did not differentiate between African Americans and whites in terms of the number of services utilized. Residing in nursing homes was significantly more predictive of service usage for African Americans than for whites.

Published
1994

3. The commissioner's umpire.

Author

Stanley, Charles

Subjects
BASEBALL commissioners, JUDGES, JUDGES' spouses
Abstract

The article profiles Kenesaw Mountain Landis, the first U.S. baseball commissioner in 1920. Particular focus is given on Landis' marriage with Winifred Reed, daughter of Ottawa businessman and postmaster John F. Reed and Phoebe, which granddaughter Susanne Landis Newland described as a happy marriage despite their differences. Also discussed is President Theodore Roosevelt's appointment of Landis as the judge for the northern district of Illinois in 1905.

Published
2015

4. Retirement Planning.

Author

Merrick, Peter J. and Stanley, Charles L.

Subjects
RETIREMENT planning, FINANCIAL planning, RETIREES, FREELANCERS, BUSINESSPEOPLE
Abstract

The article focuses on retirement planning in the U.S. It cites that most self-employed professionals and business owners are beginning to realize their needs are different as they think about semi-retirement, full retirement or retirement at the end of their lives. Semi-retirement is when a person stops working full time in order to do other things they have always wanted to do. Full retirement relates to slowing down due to the aging process. Retirement at the end of life is the stage at which health may affect finances.

Published
2008

5. "Dead, yet alive".

Author

Stanley, Charles

Subjects
AMERICAN military personnel, PRISONERS of war, ILLINOIS state history, AMERICAN Civil War, 1861-1865, NINETEENTH century, HISTORY
Abstract

The article profiles the service of U.S. Army 39th Illinois Regiment captain Neriah Kendall during the U.S. Civil War. According to the article, Kendall was wounded in the head during the Battle of Drewry's Bluff on May 16, 1864, and taken prisoner by Confederate forces. The article discusses his release in Annapolis, Maryland, his presence outside the Appomattox Courthouse following Confederate general Robert E. Lee's surrender to U.S. Army general U.S. Grant, and Kendall's life after the war.

Published
2013

6. Change, Change & Change.

Author

Stanley, Charles L. and Merrick, Peter

Subjects
FUNERAL industry, MARKETING, BABY boom generation, FUNERAL homes, WEALTH management services
Abstract

The article focuses on the challenge facing the U.S. funeral industry on how to market effectively to baby boomers. Among the changes expected in a funeral business in order to attract baby boomers are the marketing message, upgrades to a computerized funeral home, and hiring a professional wealth manager. The two models for delivering wealth management are discussed, one is called the one-stop shop approach and the other is the WM=IC+AP+RM, which means wealth management equals investment consulting plus advanced planning plus relationship management.

Published
2009

7. Follow-up analysis of genome-wide association data identifies novel loci for type 1 diabetes.

Author

Grant SF, Qu HQ, Bradfield JP, Marchand L, Kim CE, Glessner JT, Grabs R, Taback SP, Frackelton EC, Eckert AW, Annaiah K, Lawson ML, Otieno FG, Santa E, Shaner JL, Smith RM, Skraban R, Imielinski M, Chiavacci RM, Grundmeier RW, Stanley CA, Kirsch SE, Waggott D, Paterson AD, Monos DS, Polychronakos C, and Hakonarson H

Subjects
Adolescent, Adult, Canada, Child, Child, Preschool, Cohort Studies, Genotype, Humans, Infant, Meta-Analysis as Topic, United States, Young Adult, Diabetes Mellitus, Type 1 genetics, Genetic Predisposition to Disease genetics, Genome-Wide Association Study methods, Polymorphism, Single Nucleotide
Abstract

Objective: Two recent genome-wide association (GWA) studies have revealed novel loci for type 1 diabetes, a common multifactorial disease with a strong genetic component. To fully utilize the GWA data that we had obtained by genotyping 563 type 1 diabetes probands and 1,146 control subjects, as well as 483 case subject-parent trios, using the Illumina HumanHap550 BeadChip, we designed a full stage 2 study to capture other possible association signals., Research Design and Methods: From our existing datasets, we selected 982 markers with P < 0.05 in both GWA cohorts. Genotyping these in an independent set of 636 nuclear families with 974 affected offspring revealed 75 markers that also had P < 0.05 in this third cohort. Among these, six single nucleotide polymorphisms in five novel loci also had P < 0.05 in the Wellcome Trust Case-Control Consortium dataset and were further tested in 1,303 type 1 diabetes probands from the Diabetes Control and Complications Trial/Epidemiology of Diabetes Interventions and Complications (DCCT/EDIC) plus 1,673 control subjects., Results: Two markers (rs9976767 and rs3757247) remained significant after adjusting for the number of tests in this last cohort; they reside in UBASH3A (OR 1.16; combined P = 2.33 x 10(-8)) and BACH2 (1.13; combined P = 1.25 x 10(-6))., Conclusions: Evaluation of a large number of statistical GWA candidates in several independent cohorts has revealed additional loci that are associated with type 1 diabetes. The two genes at these respective loci, UBASH3A and BACH2, are both biologically relevant to autoimmunity.

Published
2009
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