Digital Commons Network^™

Prepaid Farm Expenses, Jeffrey E. Tranel

Rural Tax Education

Farmers and ranchers often pay for feed, supplies, fertilizer, and other inputs in one year and use those items in the following year. They may do so to pay lower prices, guarantee availability, for planning purposes, and/or other reasons.

The Internal Revenue Code allows qualified farmers and ranchers (farm-related taxpayers) to deduct the costs of such purchases in the year that the purchases are made rather than the year in which such items are used. Generally, the deduction for pre-paid farm supplies is limited to 50% of other deductible farm expenses (all schedule F deductions except supplies) for the year.

What Are Deductible Business Expenses?, Dennis Kauppila

Rural Tax Education

Farmers (and all business owners) pay income taxes based on profit. So, it is important to claim ALL legitimate business expenses to not overstate profits. On the other hand, it is illegal to deduct expenses that are not legitimate business expenses.

Utah Science Vol. 66

Utah Science

Utah Science, a publication of the Utah Agricultural Experiment Station at Utah State University

The Changing Face Of Scholarly Communication: University Libraries And Presses Transform The Book, Richard W. Clement, Cheryl D. Walters, Andrew Wesolek, Michael Spooner

Library Faculty & Staff Presentations

The rise of electronic publication is irrevocably altering the landscape of scholarly communication. Discussions of electronic modes of publication typically focus on new business models, open access, OAI protocols, and retaining the authority of the peer review process in a world increasingly relying on crowdsourcing. This presentation focuses on a less-discussed but very fundamental aspect of the epub revolution in scholarly communication: the evolution of codex-based monographs, and articles to the next form. We survey how university libraries and presses are pushing the boundaries of traditional scholarly monographs and articles, giving us a sneak preview, perhaps, of what scholarly communication …

The Local Food Movement: Definitions, Benefits, And Resources, Roslynn Brain

Environment and Society Faculty Publications

What does it mean to eat locally? Although perceptions of what makes up “local food” differ by region (due in large part to varying climates, soil types, and populations), most researchers accept that eating locally means minimizing the distance between production and consumption, especially in relation to the modern mainstream food system (Peters et al., 2008). According to the 2008 Farm Act, a product can be marketed as locally or regionally produced if its end-point purchase is within 400 miles from its origin, or within state boundaries (Martinez et al., 2010). Most retailers, however, consider local to be on a …

Lawn Fertilizers For Cool Season Turf, Taun Beddes, Kelly Kopp

All Current Publications

Lawns provide a durable and functional surface for many outdoor activities while adding beauty to the landscape. For these reasons, a healthy, green lawn is the goal of many homeowners and landscape managers. Keeping a lawn healthy and green may require many management practices such as mowing, irrigation and aerification. Often, these practices will include fertilizing with supplemental nutrients at various times during the growing season. This promotes optimum turf color, improves re-growth, and increases tolerance to wear, drought, insects and disease. The broad number of fertilizer options available from retailers can make choosing a fertilizer difficult. However, choosing an …

West Nile Virus In Utah, Erin Hodgson

All Current Publications

West Nile Virus (WNV) was first detected in Uganda in 1937. For several years, WNV remained relatively contained in Africa, Europe and the Middle East.

Cleaning Up After A Fire Disaster, Carolyn Washburn, Christine Jensen

All Current Publications

Natural and manmade disasters make a profound impact on people, land, animals, the environment and the economy

Preserving Quality Silage At The Bunker, Clark Israelsen, Allen Young, Dillon Feuz, Lyle Holmgren

All Current Publications

Corn silage is a high value commodity and is becoming increasingly important in livestock and dairy diets. Over time, growers have made impressive progress in producing remarkable yields in the field along with increasing efficiency.

The Local Food Movement: Definitions, Benefits & Resources, Roslynn Brain

All Current Publications

No abstract provided.

Community Supported Agriculture Program Consumer Preferences For Local And Organic Foods, Kynda Curtis, Voravee Chakreeyarat, J. Dominique Gumirakiza

All Current Publications

Community Supported Agriculture (CSA) programs started in the United States in the 1980s. The basic concept of the CSA program is to form partnerships between consumers and farmers where consumers pay for farm products (or shares) in advance and farmers commit to supplying a sufficient quantity, quality, and variety of products across the season.

Consumer Willingness To Pay For Specialty Meats, Kynda Curtis, Shane Feuz, Nelissa Aybar

All Current Publications

As demand for organic and natural foods increases in the U.S., it is important to understand consumer preferences and willingness to pay in terms of premiums for specialty or non-traditional products.

Noaa’S Joint Polar Satellite System And The Suomi Npp Satellite: Delivering The Next Generation Of The Environmental Earth Observations, Mitch Goldberg, Jim Gleason, John Furgerson

The Characterization and Radiometric Calibration for Remote Sensing Annual Meeting (CALCON)

No abstract provided.

The Utah Statesman, August 28, 2012, Utah State Univesity

The Utah Statesman

Weekly student newspaper of Utah State University in Logan.

A Simplified Three Dimensional Model Of The Viirs On-Board Calibration System For Visualization And Anomaly Investigation, Dave Pogorzala, Changyong Cao

The Characterization and Radiometric Calibration for Remote Sensing Annual Meeting (CALCON)

The Visible Infrared Imaging Radiometer Suite (VIIRS) instrument on board the Suomi NPP satellite is a polar-orbiting imager that acquires Earth imagery in 22 spectral bands. Its mechanical design features a rotating telescope that scans the Earth, along with several onboard calibration sources, in sequence. These sources include a blackbody held at a known temperature and a diffuser of known reflectivity that redirects incident solar light of known irradiance. Upon activation of VIIRS in orbit an intensive effort was begun to characterize the performance of the instrument and validate the calibration of the Earth scene data. During the course of …

Tomatillos, Jillian Fox, Amanda Spackman, Alanna Nafziger, Erin Brennan, Michelle Mitton

USU Student Organic Farm Newsletter

No abstract provided.

Configuration Of 3u Cubesat Structures For Gain Improvement Of S-Band Antennas, Vivek Shirvante, Shawn Johnson, Kathryn Cason, Kunal Patankar, Norman Fitz-Coy

Small Satellite Conference

Nano- and pico-satellites in low earth orbit (LEO), unlike their larger counterparts, have more stringent limitations on antenna design due to power constraints that govern the operational frequency and size that defines the mass and volume constraints. High bandwidth applications use higher frequencies and require higher transmission power. High gain antennas can reduce the transmission power requirements. CubeSat’s with body-mounted solar cells are limited in power generation due to limited surface area. Deployable solar panels offer a solution to the limited power by maximizing the surface area of solar cells exposed to solar radiation. The metallic deployable solar panel support …

Feasibility Study Of Using A Small Satellite Constellation To Forecast, Monitor And Mitigate Natural And Man-Made Disasters In Chile And Similar Developing Countries, Alex Becena, Marcos Diaz, Juan Cristobal Zagal

Small Satellite Conference

The humanitarian and economical effects that disasters have on developing countries might be diminished by using a satellite system. Although this capability has not been largely exploited by developing countries, the current trends on small satellite development encourage them to use the new paradigm possibilities. Today Chile, a developing country with high-frequency and diverse-type of disasters, is facing the problem of forecasting, monitoring and mitigating disasters. This work studies the feasibility of using small satellites to perform this activity. The need of ground-based sensor network in combination with satellite constellation for robustness is also analyzed.

Validation Of Astrodynamic Formation Flying Models Against Space-Si Experiments With Prisma Satellites, Drago Matko, Tomaž Rodič, Sašo Blažič, Aleš Marsetič, Krištof Oštir, Gašper Mušič, Luka Teslić, Gregor Klančar, Marko Peljhan, David Zobavnik, Robin Larsson, Eric Clacey, Christian Svärd, Thomas Karlsson

Small Satellite Conference

In this paper several astrodynamical formation flying models are assessed against the experimental results derived from the SPACE-SI formation flying experiments performed in September 2011 with the OHB Sweden developed Prisma satellites Mango and Tango. In these formation flying experiments critical manoeuvres for three types of missions were investigated with respect to in-orbit performances. The experiments included parallel flying with in track displacement demonstrating high-resolution optical dual satellite imaging and radar interferometric constellation, circumvolution as well as encircling of the target demonstrating debris observation and parallel flying with the radial displacement demonstrating fractionated spacecraft and accurate pointing of the formation. …

Pine Springs Hazardous Fuel Reduction Phase Ii, United States Department Of The Interior, Bureau Of Land Management

Environmental Assessments (UT)

The purpose of the Pine Springs Hazardous Fuel Reduction Phase II project is to reduce the buildup of hazardous fuels that have accumulated over the last several decades in order to prevent the potential for large catastrophic fire events. In addition, the proposed action is needed to maintain important sage-steppe habitat for a variety of wildlife species in the project area.

What Is Farming? Does Reporting Matter?, George Patrick

Rural Tax Education

Many rural families combine a number of economic activities to generate additional family income. Farm production activities may be combined with full-time employment in farming or in the non-farm sector. Part-time employment may involve several seasonal jobs during the year or a part-time job throughout the year.

Generally, an employed individual will receive a Form W-2 reporting the wages received and taxes withheld. In other situations, the individual may be contracted to perform a specified task or provide a service and properly receive a Form 1099-MISC. The individual generally has responsibility for paying the self-employment tax as well as the …

An Exploration Of The Relationships Among Connectedness To Nature, Quality Of Life, And Mental Health, Peter G. Tauber

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

In recent decades, a new branch of psychology has emerged—ecopsychology. This field looks at the complex relationship between human beings and the natural world. Previous research has shown the importance of direct experiences in nature for the promotion of human health and well-being. However, it is still not understood why these experiences in nature carry so much importance.

It is possible that the concept of connectedness to nature (CTN) plays a role in this relationship between nature and wellness. CTN is defined as feelings of close affiliation with the natural world in a physical, cognitive, and emotional manner. Previous research …

Reinforcer Magnitude And Resistance To Change Of Forgetting Functions And Response Rates, Meredith Steele Berry

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

Enhanced memory that is less susceptible to disruption has been demonstrated previously, by presenting more reinforcement for correct responses (e.g., a higher probability of reinforcement) in a conditional discrimination task. The purpose of the present experiment was to extend our current understanding of this phenomenon to a different dimension of reinforcement (i.e., magnitude). This would offer additional techniques for delivery of reinforcement within applied settings (e.g., a classroom) that could promote accurate and persistent memory. The present experiment, therefore, was conducted to investigate the effects of reinforcer magnitude on resistance to disruption of remembering and response rates. Pigeons were exposed …

The Effects Of Habitat Manipulations On Utah Prairie Dogs (Cynomys Parvidens) And Their Habitat On The Awapa Plateau Recovery Area In South-Central Utah, Gretchen Elizabeth Caudill

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

Utah prairie dogs have been listed, in some capacity, under the Endangered Species Act since 1972. The lack of suitable habitat, particularly cool season grass cover,
has been identified as the primary factor impeding species recovery. Due to reproduction costs, Utah prairie dogs require a large quantity of cool season grasses. Lack of recovery has also been attributed to poor juvenile survival. Increased resources have been shown to increase weights, which would increase survival through the winter.

Beneficial habitat management techniques for Utah prairie dogs have yet to be determined for the Awapa Plateau recovery area. Utah prairie dogs require …

Estimating Willingness To Pay For Continued Use Of Plastic Grocery Bags And Willingness To Accept For Switching Completely To Reusable Bags, Jarod Dunn

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

This thesis demonstrates a surveying method to collect data to obtain tax levels for plastic grocery bag usage. This data was collected through asking respondents about a hypothetical situation in which they were required to pay a tax for using plastic bags or whether they would instead switch to using reusable bags that could be purchased at the grocery store. The respondents were also asked if they already were using reusable bags, how much would the store have to pay them for them to use reusable bags for all grocery shopping trips. From our analysis, people who use reusable bags …

Farmer, Miner, Ranger, Writer: Interpreting Class And Work In The Writing Of Wendell Berry And Edward Abbey, Tyler Austin Nickl

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

This study compares some of the essays and novels of two well known, environmental writers: Wendell Berry and Edward Abbey. Usually, these writers are discussed for their environmental politics and representations of nature, but this study examines the ways in which each of these writers discusses class and manual labor. This aspect of Abbey’s and Berry’s works has not yet received the attention it deserves. With this focus in mind, I make the following conclusions: 1) An author’s view of society (as expressed by their opinions of class and socioeconomic status) necessarily affects their view of nature. 2) Berry’s occupational …

Continental-Scale Characterization Of Molecular Variation In Quaking Aspen, Colin M. Callahan

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

Quaking aspen has the largest natural distribution of any tree native to North America, ranging from Alaska through the breadth of Canada and south to mid-Mexico. Recent studies suggest a general decline of aspen throughout much of the range since at least the mid-20th century, though these findings remain inconclusive. Regardless, factors such as climate change, periods of drought, soil nutrient deficiencies, pathogens, insects, and encroachment by other tree species all pose risks to the health and maintenance of aspen across the continent. This situation is exemplified in the western United States where climate change is forecasted to have an …

Experimental Studies Of Vertical Mixing In An Open Channel Raceway For Algae Biofuel Production, Ram Sudheer Voleti

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

The USU BioEnergy Center has been successful in developing algae feedstocks for renewable biofuels and bioproducts. The concept is to utilize and maximize algae feedstocks for liquid transportation fuels, biomass for burning and digestion, and high value co-products. It is theorized that increasing the mixing in open and closed algal production systems improves the productivity of the algae culture. A raceway cultivation system was chosen to examine the phenomena of mixing. Vertical mixing will provide more uniform exposure to sunlight for all of the algae in the raceway. The main focus of this research was to increase vertical mixing. Delta …

Characterization Of The Involvement Of Integrins, Focal Adhesion Kinase, And Phospholipase C Enzymes Endogenous To The Oocyte In Bovine Fertilization And Oocyte Activation, Benjamin Rand Sessions

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

The Center for Integrated Biosystems (CIB) and Animal, Dairy, and Veterinary Sciences (ADVS) Department at Utah State University propose a multi-year molecular study of cattle gamete interactions to improve our basic understanding of fertilization. The CIB and ADVS will utilize existing collaborations in addition to recruiting state and federal funding sources to complete the extensive project.

Various laboratory techniques will be used to discover the molecular players of fertilization in hopes of shedding light on a variety of human infertility issues due to problems at the gamete level. A more complete understanding of fertilization could also lead to the development …

The Remarkable Life Of Sanak, Roly Russell, Nancy J. Huntly, Spencer Wood, Bruce Finney, Dieta Hanson

Biology Faculty Publications

Life on Sanak is remarkable—from the brilliant orange of lichens clinging to life high on wave-beaten and barren rocks to the raspy bark of an introduced arctic fox or a vole's abstract bouquet of drying tundra flowers. In this chapter we will explore a limited selection of the diverse cast of characters that inhabit the Sanak Islands, ranging from the tiny and cryptic to the large and charismatic.