The purpose of this study is to examine the impacts of state income taxes on returns to investments in forest management on private nonindustrial (PNIF) lands. It contains a review of major federal income tax provisions which directly affect timber investments. Income tax laws are described for individuals in the 50 states, with emphasis on those directly applicable to forestry. Two separate analyses are performed to examine the combined effects of federal and state income taxes on typical nonindustrial private forestry investments. In the first, the combined federal-state income tax liability is computed for hypothetical PNIF owners in the year of a timber sale. State income taxes for medium income landowners who manage their forest range from 4 percent of the total tax liability in Louisiana to 40 percent in Wisconsin. In the second analysis, after-tax returns are computed for a hypothetical forest management investment. The net present value of the investment for a landowner in the 33 percent federal and 10 percent state marginal tax brackets, ranges from $479 per acre in Wisconsin to $551 per acre in Oregon. The results show that provisions for long-term capital gains treatment, amortization of reforestation costs, and the deduction of annual operating expenses can be an effective means for reducing the impacts of federal and state income taxes on PNIF investment returns. North Carolina, California, and Oregon have special provisions for reporting forestry management cash flows which help reduce state taxes. It is important for investors to keep complete and accurate records in order to take full advantage of federal and state tax saving provisions. / Master of Science

Indiana University-Purdue University Indianapolis (IUPUI)

This thesis examines the effects of the change from strict scrutiny to the undue burden standard in Planned Parenthood v. Casey (1992). A history of abortion in the United States and the various ways in which government regulates it is explored. Particular attention is focused on the role of the federal judiciary in abortion regulation. Theories of judicial decision making are discussed as means to understand the outcome of cases. Several models are tested to determine which, if any, model explains judicial decision making. The effect of the change in standard, as well as an alternate precedent, are examined.

Indiana University-Purdue University Indianapolis (IUPUI) / Grounded theory analysis, informed by a socio-cultural lens, was applied to the narratives of eighteen motorcycle riders in order to understand, from the rider’s perspective, receptivity to warning messages regarding motorcycle helmet use. This study relied upon narrative analysis to identify patterns in communication that surround motorcycle riders’ experiences. Socio-cultural cues identified importance in the process of interest development in motorcycle riding, search for information regarding motorcycle riding, response to danger within the motorcycle riding experience, and attitude toward protection messages. Narratives specific to danger, or experiences of motorcycle accidents were analyzed for comparison with fear appeal theory. Special focus was applied to Terror Management Theory (TMT) and applied to the communication surrounding the real experiences of motorcycle accident and the perceived threat of danger while motorcycle riding. Communication evidencing relational influence was examined for examples of socially constructed interpretation of social identity and an individual rider's perspective of their lifeworld. The analysis revealed evidence of the TMT concept of burying or denying thoughts of danger. The TMT concept of lifeworld influence on behavior was evidenced in riders who did not accept warning messages involving helmet use. Examples of attitude and behavior change where present in two study participants’ narratives that described experience of severe injury and also the death of a friend. The riders cited these occurrences as experiences that inhibited their previous behavior of placing thoughts of motorcycle injury and death in the back of mind. Although small in number, this participant group offered multiple categorizations of rider descriptions. The narratives offered distinction in time of life when riding interest developed. As well, motorcycle training facilities were often noted as a source of communication from which riders obtained influence on their future behaviors. From this information insight was gained to offer suggestions for future research on time of message delivery. Riders who develop interest in riding as adults represent a category on which to focus preliminary educational messages. Individuals who have not yet developed an interest in motorcycle riding may benefit from societal cues that demonstrate safe riding behavior. Future research in mass media appeals focused on motorcycle riders are suggested, as is development of educational programs for delivery to high school audiences.