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An Assessment of the Effect of the Investment Tax Credit on Capital Investment in Farm Supply Cooperatives in Michigan, Minnesota, North Dakota and Wisconsin

Description: The purpose of this study is to shed more light on whether the investment tax credit is effective in stimulating capital investment. The sample includes 104 local cooperatives. The majority of the data was collected from the files of the St. Paul, Minnesota, Bank for Cooperatives. The study has a single purpose of determining whether the changes to the Internal Revenue Code in the Revenue Tax Act of 1978 had an effect on the capital expenditure levels of farm supply cooperatives. In 1978 the investment tax credit became fully available to cooperatives. Previous abatement rules were abolished, and unused credit was then passed through in full to the cooperative membership. The research model employed is a pooled time-series and cross-sectional approach, and includes data for years 1975 through 1983. In addition to capital expenditure data, the company-specific variables are debt/asset ratio, local margin, and net margin. Economic variables are a net interest-inflation rate factor, cash receipts from farming, and loan volume of banks for cooperatives. Also included are dummy variables 0 and 1, trend variables 1-9, and interaction variables for all the main-effects variables.
Date: May 1986
Creator: Milacek, Emil C., Jr.
Partner: UNT Libraries

Student Experiential Opportunities in National Security Careers

Description: This report documents student experiential opportunities in national security careers as part of the National Security Preparedness Project (NSPP), being performed under a Department of Energy (DOE)/National Nuclear Security Administration (NNSA) grant. This report includes a brief description of how experiential opportunities assist students in the selection of a career and a list of opportunities in the private sector and government. The purpose of the NSPP is to promote national security technologies through business incubation, technology demonstration and validation, and workforce development. Workforce development activities will facilitate the hiring of students to work with professionals in both the private and public sectors, as well as assist in preparing a workforce for careers in national security. The goal of workforce development under the NSPP grant is to assess workforce needs in national security and implement strategies to develop the appropriate workforce.
Date: December 31, 2007
Partner: UNT Libraries Government Documents Department