31 CFR 343.5 - Taxation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 343.5 Section 343.5 Money... MORTGAGE GUARANTY INSURANCE COMPANY TAX AND LOSS BONDS Tax and Loss Bonds § 343.5 Taxation. Tax and loss bonds will be exempt from all taxation now or hereafter imposed on the principal by any state or any...

31 CFR 352.10 - Taxation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 352.10 Section 352.10 Money... Taxation. The interest paid on Series HH bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all taxation now or hereafter imposed on the principal or...

31 CFR 342.6 - Taxation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 342.6 Section 342.6 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS NOTES § 342.6 Taxation..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

31 CFR 332.9 - Taxation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 332.9 Section 332.9 Money... Taxation. The income derived from Series H bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

31 CFR 309.4 - Taxation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 309.4 Section 309.4 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT ISSUE AND SALE OF TREASURY BILLS § 309.4 Taxation. The... taxes, whether Federal or State, but shall be exempt from all taxation now or hereafter imposed on the...

31 CFR 345.5 - Taxation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 345.5 Section 345.5 Money... INDEBTEDNESS-R.E.A. SERIES § 345.5 Taxation. The income derived from the certificates is subject to all taxes... or other excise taxes, whether Federal or State, but are exempt from all taxation now or hereafter...

31 CFR 340.3 - Taxation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 340.3 Section 340.3 Money... COMPETITIVE BIDDING § 340.3 Taxation. The income derived from the bonds will be subject to all taxes imposed... excise taxes, whether Federal or State, but will be exempt from all taxation now or hereafter imposed on...

Taxation of exhaustible resources. [Monograph

DOE Office of Scientific and Technical Information (OSTI.GOV)

Dasgupta, P.; Heal, G.; Stiglitz, J.

1980-01-01

This paper analyzes the effect of taxation on the intertemporal allocation of an exhaustible resource. A general framework within which a large variety of taxes can be analyzed is developed and then applied to a number of specific taxes. It is shown that there exists a pattern of taxation which can generate essentially any desired pattern of resource usage. Many tax policies, however, have effects markedly different both from the effects that these policies would have in the case of produced commodities and from those which they are designed (or widely thought) to have. For instance, if extraction costs aremore » zero, a depletion allowance at a constant rate (widely thought to encourage the extraction of resources) has absolutely no effect; its gradual removal (usually thought to be preferable to a sudden removal) leads to faster rates of depletion (and lower prices) now, but higher prices in the future; which its sudden and unanticipated removal has absolutely no distortionary effect on the pattern of extraction. More generally, it is shown that the effects of tax structure on the patterns of extraction are critically dependent on expectations concerning future taxation. The changes in tax structure that have occurred in the past fifty years are of the kind that, if they were anticipated, (or if similar further changes are expected to occur in the future) lead to excessively fast exploitation of natural resources. However, if it is believed that current tax policies (including rates) will persist indefinitely, the current tax structure would lead to excessive conservationism. Thus, whether in fact current tax policies have lead to excessive conservationism is a moot question.« less

Taxation and the American Indian

ERIC Educational Resources Information Center

Brunt, David

1973-01-01

The article explores American Indian tribal rights to tax exemptions and self-imposed taxation; general recommendations on possible tribal tax alternatives; and evaluation of the probable economic effect of taxation. (FF)

Progressive taxation, income inequality, and happiness.

PubMed

Oishi, Shigehiro; Kushlev, Kostadin; Schimmack, Ulrich

2018-01-01

Income inequality has become one of the more widely debated social issues today. The current article explores the role of progressive taxation in income inequality and happiness. Using historical data in the United States from 1962 to 2014, we found that income inequality was substantially smaller in years when the income tax was more progressive (i.e., a higher tax rate for higher income brackets), even when controlling for variables like stock market performance and unemployment rate. Time lag analyses further showed that higher progressive taxation predicted increasingly lower income inequality up to 5 years later. Data from the General Social Survey (1972-2014; N = 59,599) with U.S. residents (hereafter referred to as "Americans") showed that during years with higher progressive taxation rates, less wealthy Americans-those in the lowest 40% of the income distribution-tended to be happier, whereas the richest 20% were not significantly less happy. Mediational analyses confirmed that the association of progressive taxation with the happiness of less wealthy Americans can be explained by lower income inequality in years with higher progressive taxation. A separate sample of Americans polled online (N = 373) correctly predicted the positive association between progressive taxation and the happiness of poorer Americans but incorrectly expected a strong negative association between progressive taxation and the happiness of richer Americans. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

26 CFR 509.120 - Double taxation claims.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... United States or Switzerland has resulted, or will result, in double taxation contrary to the provisions...

26 CFR 509.120 - Double taxation claims.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... United States or Switzerland has resulted, or will result, in double taxation contrary to the provisions...

From microscopic taxation and redistribution models to macroscopic income distributions

NASA Astrophysics Data System (ADS)

Bertotti, Maria Letizia; Modanese, Giovanni

2011-10-01

We present here a general framework, expressed by a system of nonlinear differential equations, suitable for the modeling of taxation and redistribution in a closed society. This framework allows one to describe the evolution of income distribution over the population and to explain the emergence of collective features based on knowledge of the individual interactions. By making different choices of the framework parameters, we construct different models, whose long-time behavior is then investigated. Asymptotic stationary distributions are found, which enjoy similar properties as those observed in empirical distributions. In particular, they exhibit power law tails of Pareto type and their Lorenz curves and Gini indices are consistent with some real world ones.

Energy taxation: an analysis of selected taxes

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

1980-01-01

Taxation is a key instrument by which governments affect economic decision making and outcomes. Not surprisingly, energy taxation has received considerable attention in recent years with the mounting concern over national energy policy. As with other policy instruments, the taxation of energy production and use spans a wide array of topics. It also cuts across other instruments because it affects the entire spectrum of economic variables - prices, outputs, investments, uses, and so on. As a result, the subject of energy taxation constitutes a highly complex set of issues for public policy. This report examines the principal components of thatmore » set of issues. In the process, it points out the most-important interrelations among the various taxes and between taxation and other policy instruments.« less

A trade based view on casino taxation: market conditions.

PubMed

Li, Guoqiang; Gu, Xinhua; Wu, Jie

2015-06-01

This article presents a trade based theory of casino taxation along with empirical evidence found from Macao as a typical tourism resort. We prove that there is a unique optimum gaming tax in a particular market for casino gambling, argue that any change in this tax is engendered by external demand shifts, and suggest that the economic rent from gambling legalization should be shared through such optimal tax between the public and private sectors. Our work also studies the tradeoff between economic benefits and social costs arising from casino tourism, and provides some policy recommendations for the sustainable development of gaming-led economies. The theoretical arguments in this article turn out to be consistent with empirical observations on Macao realities over the recent decade.

Redistributive Taxation vs. Education Subsidies: Fostering Equality and Social Mobility in an Intergenerational Model

ERIC Educational Resources Information Center

Schneider, Andrea

2010-01-01

Redistributive taxation and education subsidies are common policies intended to foster education attendance of poor children. However, this paper shows that in an intergenerational framework, these policies can raise social mobility only for some investment situations but not in general. I also study the impact of both policies on the aggregate…

7 CFR 400.710 - Preemption and premium taxation.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 6 2010-01-01 2010-01-01 false Preemption and premium taxation. 400.710 Section 400... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan of insurance that is approved by the Board for FCIC reinsurance is preempted from state and local taxation. ...

7 CFR 400.710 - Preemption and premium taxation.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 6 2011-01-01 2011-01-01 false Preemption and premium taxation. 400.710 Section 400... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan of insurance that is approved by the Board for FCIC reinsurance is preempted from state and local taxation. ...

Taxation of mineral resources

DOE Office of Scientific and Technical Information (OSTI.GOV)

Conrad, R.F.; Hool, R.B.

1980-01-01

There has been a substantial increase in recent years in the level of taxation imposed on mining firms by state and local governments. This increase can be attributed to three factors: (1) a heightened awareness that resources are limited in quantity; (2) environmental damage resulting from mining operations has brought demands for just compensations; and (3) significant price increases for some minerals have often been viewed by states as an opportunity to collect additional tax revenue. The broad aim of this book is to provide a comprehensive economic analysis of the effects of mining taxation on the extraction of mineralmore » resources and to offer a set of recommendations for tax policy. The primary objective of this design is to minimize the distortionary incentives created by the taxation. From a practical standpoint, however, one must also recognize the degrees of difficulty in the administration of the various taxes. 90 references, 1 figure, 14 tables.« less

Property Taxation. National Education Association Search.

ERIC Educational Resources Information Center

National Education Association, Washington, DC. Research Div.

The first of a series on school finance and the role of the state/local community, this document examines recent trends and developments in property taxation. The setting for property taxation and the state and local share of tax revenues for financing education are discussed. Two charts illustrate: (1) school district property tax collections…

Natural resource theory of unitary taxation

DOE Office of Scientific and Technical Information (OSTI.GOV)

Johnston, J.L.; Reynolds, A.

1985-01-01

Empirical evidence supports the tentative hypothesis that unitary taxation encourages natural resource recovery in states well endowed with timber, fuels, and nonfuel minerals. Consequently, if combined apportionment is a stable institution in any state, it will remain so while extractive industries, with higher upstream than downstream profitability, continue to dominate the state's economy. Over time, however, nonproducing states will abandon unitary taxation to prevent integrated firms from disinvesting within their borders and expanding operations in states with a hospitable investment climate. Since states, like firms, must compete with one another, unitary taxation will become less important as state economies becomemore » less dependent on the recovery of natural resources. 43 references, 1 figure, 4 tables.« less

Coal leasing and taxation. Coal policy paper

DOE Office of Scientific and Technical Information (OSTI.GOV)

Brody, S.E.; DeVries, A.H.

1981-01-01

The paper presents background information on current and proposed approaches to coal leasing and taxation, at both the State and federal levels. In addition, it discusses both the governmental objectives and probable economic effects of various combinations of leasing and taxation policies.

An equilibrium-conserving taxation scheme for income from capital

NASA Astrophysics Data System (ADS)

Tempere, Jacques

2018-02-01

Under conditions of market equilibrium, the distribution of capital income follows a Pareto power law, with an exponent that characterizes the given equilibrium. Here, a simple taxation scheme is proposed such that the post-tax capital income distribution remains an equilibrium distribution, albeit with a different exponent. This taxation scheme is shown to be progressive, and its parameters can be simply derived from (i) the total amount of tax that will be levied, (ii) the threshold selected above which capital income will be taxed and (iii) the total amount of capital income. The latter can be obtained either by using Piketty's estimates of the capital/labor income ratio or by fitting the initial Pareto exponent. Both ways moreover provide a check on the amount of declared income from capital.

Spatial taxation effects on regional coal economic activities

DOE Office of Scientific and Technical Information (OSTI.GOV)

Yang, C.W.; Labys, W.C.

1982-01-01

Taxation effects on resource production, consumption and prices are seldom evaluated especially in the field of spatial commodity modeling. The most commonly employed linear programming model has fixed-point estimated demands and capacity constraints; hence it makes taxation effects difficult to be modeled. The second type of resource allocation model, the interregional input-output models does not include a direct and explicit price mechanism. Therefore, it is not suitable for analyzing taxation effects. The third type or spatial commodity model has been econometric in nature. While such an approach has a good deal of flexibility in modeling political and non-economic variables, itmore » treats taxation (or tariff) effects loosely using only dummy variables, and, in many cases, must sacrifice the consistency criterion important for spatial commodity modeling. This leaves model builders only one legitimate choice for analyzing taxation effects: the quadratic programming model which explicitly allows the interplay of regional demand and supply relations via a continuous spatial price constructed by the authors related to the regional demand for and supply of coal from Appalachian markets.« less

Tribal and state taxation of natural resources on Indian reservations

DOE Office of Scientific and Technical Information (OSTI.GOV)

Whiteing, J.S.

1993-12-31

Development of natural resources, including primarily energy resources, on Indian reservations has been significantly hampered by dual taxation - by tribes and states. The focus of tribes, states and industry has turnbed to potential legislative and other possible solutions. Discussed in the article are the following topics: Tribal taxation: tribal members, nonmembers on trust lands, nonmembers on fee lands; State taxation - Indian property, nonmembers; Alternatives to dual taxation - litigation, state-tribal cooperative agreements, new agreements for development, legislation.

Taxation in Public Education. Analysis and Bibliography Series, No. 12.

ERIC Educational Resources Information Center

Ross, Larry L.

Intended for both researchers and practitioners, this analysis and bibliography cites approximately 100 publications on educational taxation, including general texts and reports, statistical reports, taxation guidelines, and alternative proposals for taxation. Topics covered in the analysis section include State and Federal aid, urban and suburban…

Progressive taxation and the subjective well-being of nations.

PubMed

Oishi, Shigehiro; Schimmack, Ulrich; Diener, Ed

2012-01-01

Using data from the Gallup World Poll, we examined whether progressive taxation is associated with increased levels of subjective well-being. Consistent with Rawls's theory of justice, our results showed that progressive taxation was positively associated with the subjective well-being of nations. However, the overall tax rate and government spending were not associated with the subjective well-being of nations. Furthermore, controlling for the wealth of nations and income inequality, we found that respondents living in a nation with more-progressive taxation evaluated their lives as closer to the best possible life and reported having more positive and less negative daily experiences than did respondents living in a nation with less-progressive taxation. Finally, we found that the association between more-progressive taxation and higher levels of subjective well-being was mediated by citizens' satisfaction with public goods, such as education and public transportation.

20 CFR 243.4 - Taxation of benefits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

20 CFR 243.4 - Taxation of benefits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

20 CFR 243.4 - Taxation of benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

20 CFR 243.4 - Taxation of benefits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Adjustments to mitigate double taxation. 25....2701-5 Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if— (1...

26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Adjustments to mitigate double taxation. 25.2701... Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This section... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if— (1...

Are increases in cigarette taxation regressive?

PubMed

Borren, P; Sutton, M

1992-12-01

Using the latest published data from Tobacco Advisory Council surveys, this paper re-evaluates the question of whether or not increases in cigarette taxation are regressive in the United Kingdom. The extended data set shows no evidence of increasing price-elasticity by social class as found in a major previous study. To the contrary, there appears to be no clear pattern in the price responsiveness of smoking behaviour across different social classes. Increases in cigarette taxation, while reducing smoking levels in all groups, fall most heavily on men and women in the lowest social class. Men and women in social class five can expect to pay eight and eleven times more of a tax increase respectively, than their social class one counterparts. Taken as a proportion of relative incomes, the regressive nature of increases in cigarette taxation is even more pronounced.

26 CFR 521.117 - Claims in cases of double taxation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Claims in cases of double taxation. 521.117...) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX...

26 CFR 521.117 - Claims in cases of double taxation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Claims in cases of double taxation. 521.117...) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX...

Health Considerations in Regulation and Taxation of Electronic Cigarettes.

PubMed

Mainous, Arch G; Tanner, Rebecca J; Mainous, Ryan W; Talbert, Jeffery

2015-01-01

The use of electronic cigarettes (e-cigarettes) is experiencing unprecedented growth. This can be contrasted to the use of conventional cigarettes which showed a decrease among adults with the current smoker prevalence dropping from 20.9% in 2005 to 17.8% in 2013. There is some data that e-cigarettes are attracting both former smokers and never smokers, and in particular, young people as users. Currently most states do not tax e-cigarettes. Taxation and regulation may have a similar overall goal of decreasing smoking but regulation tends to focus reduced availability of products. In terms of tobacco control, taxation focuses on the demand side of the equation. Taxation is a distinct strategy from regulation and has been shown to decrease new adopters of conventional cigarettes. A variety of potential taxation strategies can be considered by policymakers based on different assumptions about e-cigarettes and their utility, ranging from untaxed to taxation at moderate levels compared to conventional cigarettes to taxation equal to conventional cigarettes. Until more evidence for the benefits of e-cigarettes is presented, it seems prudent to view them as a potentially harmful and addictive product that ought to be regulated and taxed in an equivalent manner to conventional cigarettes. © Copyright 2015 by the American Board of Family Medicine.

38 CFR 6.7 - Claims of creditors, taxation.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Claims of creditors, taxation. 6.7 Section 6.7 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS UNITED... creditors, taxation. (a) Effective January 1, 1958, payments of insurance to a beneficiary under a United...

32 CFR 643.56 - Taxation of lessee's interest.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Taxation of lessee's interest. 643.56 Section 643.56 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE Leases § 643.56 Taxation of lessee's interest. The lessee's interest in leased...

38 CFR 6.7 - Claims of creditors, taxation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Claims of creditors, taxation. 6.7 Section 6.7 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS UNITED... creditors, taxation. (a) Effective January 1, 1958, payments of insurance to a beneficiary under a United...

32 CFR 643.56 - Taxation of lessee's interest.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 32 National Defense 4 2011-07-01 2011-07-01 false Taxation of lessee's interest. 643.56 Section 643.56 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE Leases § 643.56 Taxation of lessee's interest. The lessee's interest in leased...

Petroleum taxation and efficiency: the Canadian system in question

DOE Office of Scientific and Technical Information (OSTI.GOV)

Wahby, M.J.

1983-08-01

The question considered in this article is whether it is possible to have a tax that appropriates resource rents without imposing a penalty on potential petroleum production. It is submitted that a system of income taxes exists which partially fulfills the above requirements. The Canadian government has been moving towards this system of taxation since 1962 but its historical development has been slow. Topics discussed include: the efficient taxation of resource rents, a history of Canadian petroleum taxation, and the efficiency of the present petroleum tax system.

26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of distributions and benefits. 1.403(b... Taxation of distributions and benefits. (a) General rules for when amounts are included in gross income... arrangements and other eligible retirement plans—(1) Timing of taxation of rollovers. In accordance with...

26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Taxation of distributions and benefits. 1.403(b.... § 1.403(b)-7 Taxation of distributions and benefits. (a) General rules for when amounts are included...) Rollovers to individual retirement arrangements and other eligible retirement plans—(1) Timing of taxation...

Taxation of foreign oil and gas income: a primer

DOE Office of Scientific and Technical Information (OSTI.GOV)

Lashbrooke, E.C. Jr.

1983-06-01

The United States, just like many other countries of the world, uses the source of income, residence, citizenship, or a combination thereof as its bases of taxation. This makes double taxation, the result of a home and host countries both taxing the same income, an obstacle in the way of international investment and technology. Allowing a tax credit for certain taxes paid to foreign sovereigns is the American approach to help alleviate the double taxation problem. Special effort is taken to define foreign oil and gas extraction income (FOGEI) and foreign oil-related income (FORI) as they pertain to taxation. Severalmore » examples illustrate the latest means for calculating FOGEI and FORI taxable income based on the 1982 and 1983 limitations and provisions which were set forth in the Internal Revenue Code. 175 references.« less

26 CFR 1.995-1 - Taxation of DISC income to shareholders.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of DISC income to shareholders. 1.995...) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-1 Taxation of DISC... to taxation on the earnings and profits of the DISC in accordance with the provisions of chapter 1 of...

26 CFR 1.995-1 - Taxation of DISC income to shareholders.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Taxation of DISC income to shareholders. 1.995... Taxation of DISC income to shareholders. (a) In general. (1) Under § 1.991-1(a), a corporation which is a... DISC, are subject to taxation on the earnings and profits of the DISC in accordance with the provisions...

Taxation of oil and gas revenues: Norway

DOE Office of Scientific and Technical Information (OSTI.GOV)

Stauffer, T.R.

1982-04-01

Fiscalization of petroleum in Norway is a multidimensional process, which includes the conventional components of explicit taxation but also involves implicit nontax economic burdens. The latter are often even more important than the taxes themselves. The multidimensional fiscal structure reflects the multiple purposes of petroleum taxation in Norway, of which revenue collection appears to be but one. Given the multiple objectives, it is therefore not surprising that the components are partly inconsistent and contradictory.

The effect of taxation on tobacco consumption and public revenues in Lebanon.

PubMed

Salti, Nisreen; Chaaban, Jad; Nakkash, Rima; Alaouie, Hala

2015-01-01

Tobacco consumption rates in Lebanon are among the highest worldwide. The country ratified the Framework Convention on Tobacco Control in 2005. A law was passed in 2011 which regulates smoking in closed public spaces, bans advertising, and stipulates larger warnings. Despite international evidence confirming that increasing taxation on tobacco products lowers tobacco consumption, no such policy has yet been adopted: a cigarette pack costs on average US$1.50. To date no studies in Lebanon have addressed the welfare and public finance effects of increasing taxes on tobacco products. Using the 2005 national survey of household living conditions, we estimate an almost ideal demand system to generate price elasticities of demand for tobacco. Using estimated elasticities and a conservative scenario for expected smuggling, we simulate the consumption and tax revenue effects of a change in the price of tobacco under various tax schemes. Increasing taxes on all tobacco products so as to double the price of imported cigarettes would lower their consumption by 7% and consumption of domestically produced cigarettes by over 90%. Young adults (ages 15-30) are more sensitive: consumption would drop by 9% for imported cigarettes and by 100% for domestic cigarettes. Government revenues would increase by approximately 52%. The estimated elasticities indicate that an increase in taxes on all tobacco products would lead to a reduction in consumption and an increase in government revenue. Evidence from Lebanon on the effectiveness of increased taxation may help initiate national debate on the need to raise taxes. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

Canadian oil and gas taxation

DOE Office of Scientific and Technical Information (OSTI.GOV)

Watkins, C.; Scarfe, B.

1985-01-01

The taxation of Canadian oil and gas production has occasioned significant conflict between the federal government and the provinces, which own most of the petroleum resources. During the upheaval of the world oil market in the 1970s, such conflict became overt, with claims and counterclaims on perceived economic rents. In contrast, the 1950s and 1960s had been relatively quiet, with quite straightforward taxation regimes requiring only a little federal-provincial policy coordination. Federal policies were then preoccupied with encouraging market growth, with scant attention to pricing and revenue shares, the issues that have dominated federal and provincial energy policy in themore » 1970s and the 1980s. The authors begin by outlining the tax and royalty systems imposed by the federal government and by the government of Alberta, which accounts for some 85% of Canadian oil and gas output. They use the term system here in a broad sense to include all revenue-collecting devices and direct subsidies. Then they analyze the nature, problems, and efficiency of these regimes, especially as devices to collect economic rent. A final section speculates about the future evolution of Canadian oil and gas taxation. 13 references, 4 tables.« less

26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of split-dollar life insurance..., and Taxable Income § 1.61-22 Taxation of split-dollar life insurance arrangements. (a) Scope—(1) In general. This section provides rules for the taxation of a split-dollar life insurance arrangement for...

26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Taxation of split-dollar life insurance..., and Taxable Income § 1.61-22 Taxation of split-dollar life insurance arrangements. (a) Scope—(1) In general. This section provides rules for the taxation of a split-dollar life insurance arrangement for...

26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Taxation of split-dollar life insurance..., and Taxable Income § 1.61-22 Taxation of split-dollar life insurance arrangements. (a) Scope—(1) In general. This section provides rules for the taxation of a split-dollar life insurance arrangement for...

26 CFR 1.852-2 - Method of taxation of regulated investment companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of regulated investment... Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal tax and... for partially tax-exempt interest provided by section 242. (b) Taxation of capital gains—(1) In...

26 CFR 1.852-2 - Method of taxation of regulated investment companies.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Method of taxation of regulated investment... Investment Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal... for partially tax-exempt interest provided by section 242. (b) Taxation of capital gains—(1) In...

International taxation of multinational enterprises in developed countries

DOE Office of Scientific and Technical Information (OSTI.GOV)

Adams, J.D.R.; Whalley, J.

1977-01-01

The authors, specialists in law and economics, respectively, adopt an interdisciplinary approach to the international taxation of multinational corporations in developed countries, with particular emphasis on the EEC and the United States, integrating both legal and economic aspects of the subject. Since the international nature of the activities of multinational companies brings them within the scope of the domestic tax provisions of different countries, the authors outline the principles behind the domestic tax treatment of companies, and then assess the economic impact of this treatment. They subsequently examine the international taxation of multinationals, paying special attention to the OECD modelmore » treaty which seeks to remove the problem of international double taxation; reactions of governments to each other's fiscal policies are also examined, with special attention being paid to tax havens. Finally, they look at the EEC proposals for the harmonization of corporate tax systems within the Community and postulate how these proposals would operate if put into effect. There are numerous examples throughout the book of international taxation at work, and these together with the clear text provide a readily comprehensible account of a subject that can seem highly complicated to the uninitiated.« less

Alcohol taxation policy in Thailand: implications for other low- to middle-income countries.

PubMed

Sornpaisarn, Bundit; Shield, Kevin D; Rehm, Jürgen

2012-08-01

  Prevention of drinking initiation is a significant challenge in low- and middle-income countries that have a high prevalence of abstainers, including life-time abstainers. This paper aims to encourage a debate on an alternative alcohol taxation approach used currently in Thailand, which aims specifically to prevent drinking initiation in addition to reduce alcohol-attributable harms.   Theoretical evaluation, simulation and empirical analysis.   The taxation method of Thailand, 'Two-Chosen-One' (2C1) combines specific taxation (as a function of the alcohol content) and ad valorem taxation (as a function of the price), resulting in an effective tax rate that puts a higher tax both on beverages which are preferred by heavy drinkers and on beverages which are preferred by potential alcohol consumption neophytes, compared to either taxation system alone. As a result of these unique properties of the 2C1 taxation system, our simulations indicate that 2C1 taxation leads to a lower overall consumption than ad valorem or specific taxation alone. In addition, it puts a relatively high tax on beverages attractive to young people, the majority of whom are currently abstaining. Currently, the abstention rates in Thailand are higher than expected based on its economic wealth, which could be taken as an indication that the taxation strategy is successful.   'Two-chosen-one' (2C1) taxation has the potential to simultaneously reduce alcohol consumption and prevent drinking initiation among youth; however, additional empirical evidence is needed to assess its effectiveness in terms of the public health impact in low- and middle-income countries. © 2012 The Authors, Addiction © 2012 Society for the Study of Addiction.

22 CFR 40.105 - Former citizens who renounced citizenship to avoid taxation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... avoid taxation. 40.105 Section 40.105 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING... Miscellaneous § 40.105 Former citizens who renounced citizenship to avoid taxation. An alien who is a former... avoid United States taxation, is ineligible for a visa under INA 212(a)(10)(E). [62 FR 67568, Dec. 29...

22 CFR 40.105 - Former citizens who renounced citizenship to avoid taxation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... avoid taxation. 40.105 Section 40.105 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING... Miscellaneous § 40.105 Former citizens who renounced citizenship to avoid taxation. An alien who is a former... avoid United States taxation, is ineligible for a visa under INA 212(a)(10)(E). [62 FR 67568, Dec. 29...

"The lobbying strategy is to keep excise as low as possible" - tobacco industry excise taxation policy in Ukraine

PubMed Central

2010-01-01

Background Tobacco taxes are one of the most effective ways to reduce tobacco use. Transnational tobacco companies (TTCs) claim they wish to develop and secure excise systems that benefit both governments and the profitability of the companies themselves. The objective of the paper is to use the case of Ukraine, with its inconsistent history of excise tax changes in 1992-2008, to explore tobacco industry taxation strategies and tactics, and their implications for governmental revenues. Methods Details of tobacco industry policy on tobacco taxation in Ukraine were obtained by searching tobacco industry internal documents and various published reports. Results Even before entering the market in Ukraine, TTCs had made efforts to change the excise system in the country. In 1993-1994, TTCs lobbied the Ukrainian Government, and succeeded in achieving a lowering in tobacco tax. This, however, did not produce revenue increase they promised the Government. In 1996-1998, Ukrainian authorities increased excise several times, ignoring the wishes of TTCs, caused significant growth in revenue. Due to TTCs lobbying activities in 1999-2007 the tax increases were very moderate and it resulted in increased tobacco consumption in Ukraine. In 2008, despite the TTCs position, excise rates were increased twice and it was very beneficial for revenues. Conclusions The Framework Convention on Tobacco Control includes provisions both on tobacco taxation policy and on protection of public health policy from vested interests of tobacco industry. This paper provides arguments why tobacco taxation policy should also be protected from vested interests of tobacco industry. TTCs taxation strategy appears to be consistent: keep excise as low as possible. Apparent conflicts between TTCs concerning tax structures often hide their real aim to change tax structures for competing interests without increasing total tax incidence. Governments, that aim to reduce levels of tobacco use, should not allow

26 CFR 1.405-3 - Taxation of retirement bonds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of retirement bonds. 1.405-3 Section 1.405-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.405-3 Taxation of retirement...

26 CFR 26.2653-1 - Taxation of multiple skips.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Taxation of multiple skips. 26.2653-1 Section 26.2653-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE...-1 Taxation of multiple skips. (a) General rule. If property is held in trust immediately after a GST...

26 CFR 1.501(a)-1 - Exemption from taxation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Exemption from taxation. 1.501(a)-1 Section 1.501(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(a)-1 Exemption from taxation. (a) In...

26 CFR 1.501(a)-1 - Exemption from taxation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Exemption from taxation. 1.501(a)-1 Section 1.501(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(a)-1 Exemption from taxation. (a) In...

26 CFR 1.405-3 - Taxation of retirement bonds.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Taxation of retirement bonds. 1.405-3 Section 1.405-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.405-3 Taxation of...

Taxation and Sugar-Sweetened Beverages: Position of Dietitians of Canada.

PubMed

2016-06-01

Dietitians of Canada recommends that an excise tax of at least 10-20% be applied to sugar-sweetened beverages sold in Canada given the negative impact of these products on the health of the population and the viability of taxation as a means to reduce consumption. For the greatest impact, taxation measures should be combined with other policy interventions such as increasing access to healthy foods while decreasing access to unhealthy foods in schools, daycares, and recreation facilities; restrictions on the marketing of foods and beverages to children; and effective, long-term educational initiatives. This position is based on a comprehensive review of the literature. The Canadian population is experiencing high rates of obesity and excess weight. There is moderate quality evidence linking consumption of sugar-sweetened beverages to excess weight, obesity, and chronic disease onset in children and adults. Taxation of sugar-sweetened beverages holds substantiated potential for decreasing its consumption. Based on economic models and results from recent taxation efforts, an excise tax can lead to a decline in sugar-sweetened beverage purchase and consumption. Taxation of up to 20% can lead to a consumption decrease by approximately 10% in the first year of its implementation, with a postulated 2.6% decrease in weight per person on average. Revenue generated from taxation can be used to fund other obesity reduction initiatives. A number of influential national organizations support a tax on sugar-sweetened beverages.

26 CFR 1.61-21 - Taxation of fringe benefits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Taxation of fringe benefits. 1.61-21 Section 1... § 1.61-21 Taxation of fringe benefits. (a) Fringe benefits—(1) In general. Section 61(a)(1) provides... includes compensation for services, including fees, commissions, fringe benefits, and similar items. For an...

26 CFR 26.2653-1 - Taxation of multiple skips.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Taxation of multiple skips. 26.2653-1 Section 26.2653-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND... Taxation of multiple skips. (a) General rule. If property is held in trust immediately after a GST, solely...

Taxation and regulation of uranium mining in Canada

DOE Office of Scientific and Technical Information (OSTI.GOV)

NONE

1990-11-01

Government taxation and regulation have a profound influence on mineral operations. In Canada, taxation occurs both on the federal and provincial levels. In addition, both federal and provincial regulations also affect mine operations, sometimes with overlapping, or conflicting, legislation and jurisdiction. Three broad areas of regulation affect the mine production of uranium in Canada: (1) mining law or mineral rights; (2) the licensing procedures; and (3) regulation of occupational health and safety.

Energy taxation: An analysis of selected taxes: Energy policy study, Volume 14

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

1980-09-05

Taxation is a key instrument by which governments affect economic decision making and outcomes. Not surprisingly, energy taxation has received considerable attention in recent years with the mounting concern over national energy policy. As with other policy instruments, the taxation of energy production and use spans a wide array of topics. It also cuts across other instruments because it affects the entire spectrum of economic variables/endash/prices, outputs, investments, uses, and so on. As a result, the subject of energy taxation constitutes a highly complex set of issues for public policy. This report examines the principal components of that set ofmore » issues. In the process, it points out the most important interrelations among the various taxes and between taxation and other policy instruments. Passing mention is made of areas that in the committee's opinion warrant further research. 61 refs., 15 tabs.« less

26 CFR 1.852-1 - Taxation of regulated investment companies.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of regulated investment companies. 1...

26 CFR 1.852-1 - Taxation of regulated investment companies.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxation of regulated investment companies. 1...

26 CFR 1.852-1 - Taxation of regulated investment companies.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxation of regulated investment companies. 1...

26 CFR 1.852-1 - Taxation of regulated investment companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of regulated investment companies. 1.852-1 Section 1.852-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In general...

Urban Property Taxation: II. Land and Location. Exchange Bibliography 480.

ERIC Educational Resources Information Center

White, Anthony G.

This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume concerns some specialized fields of study, including locational theory, land use and taxation, property markets and valuation, housing, and urban renewal and redevelopment. Citations are listed alphabetically…

26 CFR 1.852-1 - Taxation of regulated investment companies.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of regulated investment companies. 1.852-1 Section 1.852-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In...

Basic taxation of natural resources

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

1986-01-01

This book contains 19 selections. Some of the titles are: Introduction to taxation and natural resources; The economic interest concept; Oil and gas exploration and development expenditures; Percentage depletion for oil and gas; and Mine reclamation and closing expenses.

26 CFR 1.597-2 - Taxation of Federal financial assistance.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Taxation of Federal financial assistance. 1.597-2 Section 1.597-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-2 Taxation of Federal...

26 CFR 1.83-7 - Taxation of nonqualified stock options.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of nonqualified stock options. 1.83-7 Section 1.83-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.83-7 Taxation...

Oil and gas taxation in Algeria: exploration and production activities

DOE Office of Scientific and Technical Information (OSTI.GOV)

Frilet, M.

1982-09-01

The Algerian taxation scheme for foreign companies involved in the petroleum sector is profoundly different depending on whether the company is directly involved in exploration and production or is merely acting as a service company or contractor. This article discusses Algerian taxation of foreign companies directly involved in production and exploration.

26 CFR 1.597-2 - Taxation of Federal financial assistance.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Taxation of Federal financial assistance. 1.597-2 Section 1.597-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-2 Taxation of Federal...

26 CFR 1.83-7 - Taxation of nonqualified stock options.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Taxation of nonqualified stock options. 1.83-7 Section 1.83-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.83-7 Taxation...

Taxation of Small Business Corporations

PubMed Central

Flynn, W. Rand

1980-01-01

On December 6 1979, new legislation substantially changed the taxation of business income from Canadian-controlled private corporations. The new rules will be of particular interest to corporations providing personal, financial or management services, and to professionals contemplating the use of such corporations. PMID:21293665

Pattern of state coal taxation. [Review

DOE Office of Scientific and Technical Information (OSTI.GOV)

Gulley, D.A.

1981-01-01

This paper reviews the recent history of state coal taxation and reports an empirically-based effort at defining the key determinants of state and local coal taxation. A pattern emerges but the analysis is complicated by the empirical and conceptual difficulties typical of such studies. Perhaps as important a result as the detection of a pattern is the recognition that many seemingly important variables do not appear to have consistently influenced tax levels. For policy makers and for industry, it appears that the present concern over a coal-states cartel is excessive. One can speculate that draconian tax adjustments on the basismore » of a crude-indicator-like reserve base will ultimately transfer less wealth than would skillful preemption of rent. It is also noteworthy that the sign of the tax effort variable is positive, indicating that coal tax rates are consistent with other tax efforts, not a substitute for them. Accepting impacts and general tax effort variables as the best explanations of interstate variations in tax effort is a somewhat different matter than determining what any given state's tax rate ought to be; such a question lies beyond the scope of this paper. This tax-determinant study can not define the right level of coal taxation, but it can suggest that no trend is yet evident toward entrepreneurial tax rates. 20 references, 4 figures.« less

26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Taxation of Distributions Under Eligible Plans. 1.457-7 Section 1.457-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...-7 Taxation of Distributions Under Eligible Plans. (a) General rules for when amounts are included in...

Institute on oil and gas law and taxation

DOE Office of Scientific and Technical Information (OSTI.GOV)

Ernst, A.C.

1979-01-01

This volume contains discussions, by acknowledged authorities, of important legal and tax problems of the oil and gas industries. The articles were delivered in condensed form as lectures during the Thirtieth Annual Institute on Oil and Gas Law and Taxation held by the Southwest Legal Foundation. The following topics are discussed: crude oil issues; natural gas liquid-selected problems in regulation; recent developments in DOE audits of refiners and marketers; contrasting administrative procedures before the DOE, DOE organization - the limit of regulatory power, current major developments in federal natural gas legislation and regulation; dedication and abandonment - problems under sectionmore » 7(b) of the Natural Gas Act; Natural gas pipelines - their regulation and their current problems, current antitrust developments in oil and gas exploration and production; developments in nonregulatory oil and gas law; recent developments in oil and gas taxation; entity selection - an experience in alchemy - a comparison of corporations, partnerships, and joint ventures; foreign money and US oil and gas - tax considerations; 1978 legislative developments in oil and gas taxation; and recapture of intangibles under section 1254. (DC)« less

26 CFR 1.857-1 - Taxation of real estate investment trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of real estate investment trusts. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real estate...

26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Taxation of Distributions Under Eligible Plans. 1.457-7 Section 1.457-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Included § 1.457-7 Taxation of Distributions Under Eligible Plans. (a) General rules for when amounts are...

26 CFR 1.857-1 - Taxation of real estate investment trusts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of real estate investment trusts. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real...

A behavioral economics perspective on tobacco taxation.

PubMed

Cherukupalli, Rajeev

2010-04-01

Economic studies of taxation typically estimate external costs of tobacco use to be low and refrain from recommending large tobacco taxes. Behavioral economics suggests that a rational decision-making process by individuals fully aware of tobacco's hazards might still lead to overconsumption through the psychological tendency to favor immediate gratification over future harm. Taxes can serve as a self-control device to help reduce tobacco use and enable successful quit attempts. Whether taxes are appropriately high depends on how excessively people underrate the harm from tobacco use and varies with a country's circumstances. Such taxes are likely to be more equitable for poorer subgroups than traditional economic analysis suggests, which would strengthen the case for increased tobacco taxation globally.

American Indian tribal taxation of energy resources

DOE Office of Scientific and Technical Information (OSTI.GOV)

Redhorse, D.; Smith, T.R.

1982-07-01

Whether a tribe can tax is now but old rhetoric. How to tax has become the more crucial question. Tribes must develop taxing schemes that are reasonable and competitive. How public services are linked to taxation, as well as who are the recipients of those services, is weighed heavily in considering whether other taxing entities interfere with tribal governments. The Merrion Decision, which upheld the authority of a tribe to impose taxes on minerals extracted from tribal lands, serves as a milestone in Indian taxation; however, the decision itself pointed to possible pitfalls unless tribes judiciously exercise judgement in theirmore » use of the power to tax. 39 references.« less

26 CFR 1.857-1 - Taxation of real estate investment trusts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for the...

26 CFR 1.857-1 - Taxation of real estate investment trusts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for the...

26 CFR 1.857-1 - Taxation of real estate investment trusts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for the...

Taxation and Welfare: A Revision Exercise.

ERIC Educational Resources Information Center

Boden, Andrew

1992-01-01

Offers a revision exercise intended to remind students of some economic terminology associated with taxation and welfare. Provides a set of definitions for which students are to supply matching terms. Includes an answer list and suggests related exercises. (SG)

Reduction of Systemic Risk by Means of Pigouvian Taxation

PubMed Central

Zlatić, Vinko; Gabbi, Giampaolo; Abraham, Hrvoje

2015-01-01

We analyze the possibility of reduction of systemic risk in financial markets through Pigouvian taxation of financial institutions, which is used to support the rescue fund. We introduce the concept of the cascade risk with a clear operational definition as a subclass and a network related measure of the systemic risk. Using financial networks constructed from real Italian money market data and using realistic parameters, we show that the cascade risk can be substantially reduced by a small rate of taxation and by means of a simple strategy of the money transfer from the rescue fund to interbanking market subjects. Furthermore, we show that while negative effects on the return on investment (ROI) are direct and certain, an overall positive effect on risk adjusted return on investments (ROI RA) is visible. Please note that the taxation is introduced as a monetary/regulatory, not as a _scal measure, as the term could suggest. The rescue fund is implemented in a form of a common reserve fund. PMID:26177351

Reduction of Systemic Risk by Means of Pigouvian Taxation.

PubMed

Zlatić, Vinko; Gabbi, Giampaolo; Abraham, Hrvoje

2015-01-01

We analyze the possibility of reduction of systemic risk in financial markets through Pigouvian taxation of financial institutions, which is used to support the rescue fund. We introduce the concept of the cascade risk with a clear operational definition as a subclass and a network related measure of the systemic risk. Using financial networks constructed from real Italian money market data and using realistic parameters, we show that the cascade risk can be substantially reduced by a small rate of taxation and by means of a simple strategy of the money transfer from the rescue fund to interbanking market subjects. Furthermore, we show that while negative effects on the return on investment (ROI) are direct and certain, an overall positive effect on risk adjusted return on investments (ROIRA) is visible. Please note that the taxation is introduced as a monetary/regulatory, not as a _scal measure, as the term could suggest. The rescue fund is implemented in a form of a common reserve fund.

Do excise taxes save lives? The Irish experience with alcohol taxation.

PubMed

Walsh, B M

1987-12-01

This paper studies the effects of changes in the level of indirect taxation of alcoholic beverages on alcohol-related problems. Using time series data for Ireland the following topics are explored: (1) the effect of changes in taxation on the retail price of alcohol; (2) the effect of changes in the retail price on the consumption of alcohol; and (3) the association between changes in alcohol consumption and the incidence of certain alcohol-related problems, such as deaths from liver cirrhosis and fatal road accidents. The evidence is that a relatively small number of alcohol-related deaths would be averted by higher alcohol taxes. The effect of heavier taxation on the distribution of purchasing power is discussed.

A Behavioral Economics Perspective on Tobacco Taxation

PubMed Central

2010-01-01

Economic studies of taxation typically estimate external costs of tobacco use to be low and refrain from recommending large tobacco taxes. Behavioral economics suggests that a rational decision-making process by individuals fully aware of tobacco's hazards might still lead to overconsumption through the psychological tendency to favor immediate gratification over future harm. Taxes can serve as a self-control device to help reduce tobacco use and enable successful quit attempts. Whether taxes are appropriately high depends on how excessively people underrate the harm from tobacco use and varies with a country's circumstances. Such taxes are likely to be more equitable for poorer subgroups than traditional economic analysis suggests, which would strengthen the case for increased tobacco taxation globally. PMID:20220113

26 CFR 1.852-2 - Method of taxation of regulated investment companies.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Method of taxation of regulated investment...

26 CFR 1.852-2 - Method of taxation of regulated investment companies.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Method of taxation of regulated investment...

26 CFR 1.852-2 - Method of taxation of regulated investment companies.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Method of taxation of regulated investment...

Key Policy Makers' Awareness of Tobacco Taxation Effectiveness through a Sensitization Program.

PubMed

Heydari, Gholamreza; Ebn Ahmady, Arezoo; Lando, Harry A; Chamyani, Fahimeh; Masjedi, Mohammadreza; Shadmehr, Mohammad B; Fadaizadeh, Lida

2015-12-01

The implementation of 5 of the 6 WHO MPOWER program in Iran is satisfactory; the only notable shortcoming is the lack of tobacco taxation increases. This study was designed to increase key policy makers' awareness of tobacco taxation effectiveness through a sensitization program in Iran. This analytical and semi-experimental study in 2014 included 110 tobacco control key policy makers, who were trained and received educational materials on the importance of tobacco taxation. A valid and reliable questionnaire was completed before and three months after intervention. Data were analyzed using mean (SD), t-Test and analysis of variance. The mean (SD) scores at pre- and post-test were 2.7 ± 3 and 8.8 ± 1 out of 10, respectively. Paired t-tests demonstrated a significant difference in the pre- post-test knowledge scores. Increasing knowledge and promoting favorable attitudes of policy makers can lead to greater attention which could in turn change tobacco taxation policies.

Spatial taxation effects on regional coal economic activities

DOE Office of Scientific and Technical Information (OSTI.GOV)

Yang, C.W.; Labys, W.C.

1980-01-01

Spatial taxation effects related to economic activities at the regional level can be directly evaluated using the Kuhn-Tucker system of equations based on a commodity model. In particular, the impacts of a specific tax are predictable within a given set of trade patterns. However, the impacts of an ad valorem tax are difficult to evaluate analytically, mainly because of nonlinearity in the associated response surface. The aspect of spatial-taxation analysis of present relevance for the coal industry related to coal policy, i.e., the share of tax burdens coal producers and consumers are able to bear. Each supplier in a givenmore » market boundary shares the same amount of tax burden, which may eliminate the weakest coal producers, i.e., Southern West Virginia coal mines. The same analogy also applies to the weakest demand region, i.e., Illinois, Wisconsin, and Minnesota utilities. Consequently, a proper policy requires that some preferential tax treatment be given to these regions. Since the taxation effects depend critically on the trade patterns and market boundaries, the successful policy application of present regional energy models will not be possible unless effects of this type are included in the evaluation.« less

General equilibrium incidence of energy taxation

DOE Office of Scientific and Technical Information (OSTI.GOV)

Solow, J.L.

1984-04-01

The pervasiveness of energy in the economy and the numerous ways in which energy taxation can distort resource allocations implies the necessity of a general equilibrium approach to the question of energy tax incidence. The author presents a general equilibrium model that accounts for domestic energy production and energy imports, direct energy consumption and use of energy as an intermediate good, and production of energy intensive and nonenergy intensive goods. He examines the incidence of three broadly-based energy taxation policies: a tax on all energy consumption, a subsidy to domestic energy production, and a tariff on energy imports. The subsidy,more » although not a revenue raising measure, is included because, like the other policies, it acts to reduce energy imports. Such a measure may be of interest by reducing reliance on unstable foreign sources of supply. 12 references, 3 tables.« less

26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation...

20 CFR 638.812 - State and local taxation of Job Corps deliverers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false State and local taxation of Job Corps deliverers. 638.812 Section 638.812 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF... § 638.812 State and local taxation of Job Corps deliverers. The Act provides that transactions conducted...

20 CFR 638.812 - State and local taxation of Job Corps deliverers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false State and local taxation of Job Corps deliverers. 638.812 Section 638.812 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF... § 638.812 State and local taxation of Job Corps deliverers. The Act provides that transactions conducted...

26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...-1 Taxation of a domestic international sales corporation. (a) In general. A corporation which is a...

Taxation categories for long-term care insurance premiums and mortality among elderly Japanese: a cohort study.

PubMed

Fujino, Yoshihisa; Tanaka, Ryuichi; Kubo, Tatsuhiko; Matsuda, Shinya

2013-01-01

This cohort study examined the association between taxation categories of long-term care insurance premiums and survival among elderly Japanese. A total of 3000 participants aged 60 years or older were randomly recruited in Y City, Japan in 2002, of whom 2964 provided complete information for analysis. Information on income level, mobility status, medical status, and vital status of each participant was collected annually from 2002 to 2006. Follow-up surveys on survival were conducted until August 2007. Hazard ratios (HRs) were estimated by a Cox model, using taxation categories at baseline. In these analyses, age-adjusted and age- and mobility-adjusted models were used. A significantly higher mortality risk was seen only in the lowest taxation category among men: as compared with men in the second highest taxation category, the HR in the lowest category was 2.53 (95% CI, 1.26-5.08, P = 0.009). This significant association between taxation category and mortality was lost after adjustment for mobility. There was no other difference in mortality among taxation categories in men or women. The present findings only partly supported our hypothesis that taxation category is a good indicator of socioeconomic status in examining health inequalities among elderly Japanese.

26 CFR 1.860C-1 - Taxation of holders of residual interests.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860C-1 Taxation...

26 CFR 1.860C-1 - Taxation of holders of residual interests.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860C-1 Taxation...

26 CFR 1.860C-1 - Taxation of holders of residual interests.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860C-1 Taxation...

26 CFR 1.860C-1 - Taxation of holders of residual interests.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860C-1 Taxation of holders...

26 CFR 1.860C-1 - Taxation of holders of residual interests.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860C-1 Taxation...

48 CFR 229.170 - Reporting of foreign taxation on U.S. assistance programs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Reporting of foreign taxation on U.S. assistance programs. 229.170 Section 229.170 Federal Acquisition Regulations System... General 229.170 Reporting of foreign taxation on U.S. assistance programs. ...

48 CFR 229.170 - Reporting of foreign taxation on U.S. assistance programs.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Reporting of foreign taxation on U.S. assistance programs. 229.170 Section 229.170 Federal Acquisition Regulations System... General 229.170 Reporting of foreign taxation on U.S. assistance programs. ...

Cost-effectiveness of volumetric alcohol taxation in Australia.

PubMed

Byrnes, Joshua M; Cobiac, Linda J; Doran, Christopher M; Vos, Theo; Shakeshaft, Anthony P

2010-04-19

To estimate the potential health benefits and cost savings of an alcohol tax rate that applies equally to all alcoholic beverages based on their alcohol content (volumetric tax) and to compare the cost savings with the cost of implementation. Mathematical modelling of three scenarios of volumetric alcohol taxation for the population of Australia: (i) no change in deadweight loss, (ii) no change in tax revenue, and (iii) all alcoholic beverages taxed at the same rate as spirits. Estimated change in alcohol consumption, tax revenue and health benefit. The estimated cost of changing to a volumetric tax rate is $18 million. A volumetric tax that is deadweight loss-neutral would increase the cost of beer and wine and reduce the cost of spirits, resulting in an estimated annual increase in taxation revenue of $492 million and a 2.77% reduction in annual consumption of pure alcohol. The estimated net health gain would be 21 000 disability-adjusted life-years (DALYs), with potential cost offsets of $110 million per annum. A tax revenue-neutral scenario would result in an 0.05% decrease in consumption, and a tax on all alcohol at a spirits rate would reduce consumption by 23.85% and increase revenue by $3094 million [corrected]. All volumetric tax scenarios would provide greater health benefits and cost savings to the health sector than the existing taxation system, based on current understandings of alcohol-related health effects. An equalized volumetric tax that would reduce beer and wine consumption while increasing the consumption of spirits would need to be approached with caution. Further research is required to examine whether alcohol-related health effects vary by type of alcoholic beverage independent of the amount of alcohol consumed to provide a strong evidence platform for alcohol taxation policies.

The Long-Term Conditions Questionnaire: conceptual framework and item development.

PubMed

Peters, Michele; Potter, Caroline M; Kelly, Laura; Hunter, Cheryl; Gibbons, Elizabeth; Jenkinson, Crispin; Coulter, Angela; Forder, Julien; Towers, Ann-Marie; A'Court, Christine; Fitzpatrick, Ray

2016-01-01

To identify the main issues of importance when living with long-term conditions to refine a conceptual framework for informing the item development of a patient-reported outcome measure for long-term conditions. Semi-structured qualitative interviews (n=48) were conducted with people living with at least one long-term condition. Participants were recruited through primary care. The interviews were transcribed verbatim and analyzed by thematic analysis. The analysis served to refine the conceptual framework, based on reviews of the literature and stakeholder consultations, for developing candidate items for a new measure for long-term conditions. Three main organizing concepts were identified: impact of long-term conditions, experience of services and support, and self-care. The findings helped to refine a conceptual framework, leading to the development of 23 items that represent issues of importance in long-term conditions. The 23 candidate items formed the first draft of the measure, currently named the Long-Term Conditions Questionnaire. The aim of this study was to refine the conceptual framework and develop items for a patient-reported outcome measure for long-term conditions, including single and multiple morbidities and physical and mental health conditions. Qualitative interviews identified the key themes for assessing outcomes in long-term conditions, and these underpinned the development of the initial draft of the measure. These initial items will undergo cognitive testing to refine the items prior to further validation in a survey.

The Long-Term Conditions Questionnaire: conceptual framework and item development

PubMed Central

Peters, Michele; Potter, Caroline M; Kelly, Laura; Hunter, Cheryl; Gibbons, Elizabeth; Jenkinson, Crispin; Coulter, Angela; Forder, Julien; Towers, Ann-Marie; A’Court, Christine; Fitzpatrick, Ray

2016-01-01

Purpose To identify the main issues of importance when living with long-term conditions to refine a conceptual framework for informing the item development of a patient-reported outcome measure for long-term conditions. Materials and methods Semi-structured qualitative interviews (n=48) were conducted with people living with at least one long-term condition. Participants were recruited through primary care. The interviews were transcribed verbatim and analyzed by thematic analysis. The analysis served to refine the conceptual framework, based on reviews of the literature and stakeholder consultations, for developing candidate items for a new measure for long-term conditions. Results Three main organizing concepts were identified: impact of long-term conditions, experience of services and support, and self-care. The findings helped to refine a conceptual framework, leading to the development of 23 items that represent issues of importance in long-term conditions. The 23 candidate items formed the first draft of the measure, currently named the Long-Term Conditions Questionnaire. Conclusion The aim of this study was to refine the conceptual framework and develop items for a patient-reported outcome measure for long-term conditions, including single and multiple morbidities and physical and mental health conditions. Qualitative interviews identified the key themes for assessing outcomes in long-term conditions, and these underpinned the development of the initial draft of the measure. These initial items will undergo cognitive testing to refine the items prior to further validation in a survey. PMID:27621678

New York State oil company gross receipts taxation

DOE Office of Scientific and Technical Information (OSTI.GOV)

Brown, P.E., Jr.

1983-12-01

New York's Governor Cuomo was able to mediate a settlement with 18 major oil companies subject to gross receipts taxation. The compromise was intended to end three years of litigation and to assure a tax revenue flow to the state of hundreds of millions of dollars. It represents New York's effort to single out a handful of large national companies for special burdens and a final resolution of a dispute over the state's attempt to prevent these companies from passing through their tax liabilities to consumers in the prices of petroleum products. This article reviews oil company taxation in Newmore » York State and the effects of the recent accord. 95 references.« less

Estimated impacts of alternative Australian alcohol taxation structures on consumption, public health and government revenues.

PubMed

Doran, Christopher M; Byrnes, Joshua M; Cobiac, Linda J; Vandenberg, Brian; Vos, Theo

2013-11-04

To examine health and economic implications of modifying taxation of alcohol in Australia. Economic and epidemiological modelling of four scenarios for changing the current taxation of alcohol products, including: replacing the wine equalisation tax (WET) with a volumetric tax; applying an equal tax rate to all beverages equivalent to a 10% increase in the current excise applicable to spirits and ready-to-drink products; applying an excise tax rate that increases exponentially by 3% for every 1% increase in alcohol content above 3.2%; and applying a two-tiered volumetric tax. We used annual sales data and taxation rates for 2010 as the base case. Alcohol consumption, taxation revenue, disability-adjusted life-years (DALYs) averted and health care costs averted. In 2010, the Australian Government collected close to $8.6 billion from alcohol taxation. All four of the proposed variations to current rates of alcohol excise were shown to save money and more effectively reduce alcohol-related harm compared with the 2010 base case. Abolishing the WET and replacing it with a volumetric tax on wine would increase taxation revenue by $1.3 billion per year, reduce alcohol consumption by 1.3%, save $820 million in health care costs and avert 59 000 DALYs. The alternative scenarios would lead to even higher taxation receipts and greater reductions in alcohol use and harm. Our research findings suggest that any of the proposed variations to current rates of alcohol excise would be a cost-effective health care intervention; they thus reinforce the evidence that taxation is a cost-effective strategy. Of all the scenarios, perhaps the most politically feasible policy option at this point in time is to abolish the WET and replace it with a volumetric tax on wine. This analysis supports the recommendation of the National Preventative Health Taskforce and the Henry Review towards taxing alcohol according to alcohol content.

24 CFR 1000.242 - When does the requirement for exemption from taxation apply to affordable housing activities?

Code of Federal Regulations, 2010 CFR

2010-04-01

... exemption from taxation apply to affordable housing activities? 1000.242 Section 1000.242 Housing and Urban... ACTIVITIES Indian Housing Plan (IHP) § 1000.242 When does the requirement for exemption from taxation apply to affordable housing activities? The requirement for exemption from taxation applies only to rental...

24 CFR 1000.242 - When does the requirement for exemption from taxation apply to affordable housing activities?

Code of Federal Regulations, 2011 CFR

2011-04-01

... exemption from taxation apply to affordable housing activities? 1000.242 Section 1000.242 Housing and Urban... ACTIVITIES Indian Housing Plan (IHP) § 1000.242 When does the requirement for exemption from taxation apply to affordable housing activities? The requirement for exemption from taxation applies only to rental...

Taxation of oil and gas revenues: Canada

DOE Office of Scientific and Technical Information (OSTI.GOV)

Helliwell, J.F.

1982-04-01

The policy of Canadianization must be included in any analysis of energy taxation in Canada, where energy resources are unevenly divided among the provinces. The provinces own most natural resources, but the oil and gas industry is dominated by foreign ownership and control. The Federal National Energy Program (NEP) of 1980 target of 50% Canadian ownership by 1990 conflicts with provincial practices by shifting incentives from depletion allowance to ownership grants for buy backs. The NEP compares unfavorably with US taxation, and that, combined with US deregulation, has shifted drilling activity to the US. The controversial tax elements do comparemore » with those of the United Kingdom and other North Sea producers. Although recent controversy has caused investors to defer projects, Canadian investment is competitive with most countries. 5 references, 1 table. (DCK)« less

20 CFR 209.14 - Report of separation allowances subject to tier II taxation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Report of separation allowances subject to tier II taxation. 209.14 Section 209.14 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER... separation allowances subject to tier II taxation. For any employee who is paid a separation payment, the...

20 CFR 209.14 - Report of separation allowances subject to tier II taxation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Report of separation allowances subject to tier II taxation. 209.14 Section 209.14 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER... separation allowances subject to tier II taxation. For any employee who is paid a separation payment, the...

Mathematical Frameworks for Diagnostics, Prognostics and Condition Based Maintenance Problems

DTIC Science & Technology

2008-08-15

REPORT Mathematical Frameworks for Diagnostics, Prognostics and Condition Based Maintenance Problems (W911NF-05-1-0426) 14. ABSTRACT 16. SECURITY ...other documentation. 12. DISTRIBUTION AVAILIBILITY STATEMENT Approved for Public Release; Distribution Unlimited 9. SPONSORING/MONITORING AGENCY NAME...parallel and distributed computing environment were researched. In support of the Condition Based Maintenance (CBM) philosophy, a theoretical framework

U.S. Taxation of Business: Relevance of the European Experience. German Studies Notes.

ERIC Educational Resources Information Center

McLure, Charles E., Jr.

American and European business taxation policies are compared in this booklet. Topics discussed in the paper include effects of the corporation income tax, integration of income taxation, and the value added tax. Two major differences between the American and European systems are noted. First, European countries derive substantial portions of…

26 CFR 1.1293-1 - Current taxation of income from qualified electing funds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Current taxation of income from qualified electing funds. 1.1293-1 Section 1.1293-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Losses § 1.1293-1 Current taxation of income from qualified electing funds. (a) In general. [Reserved] (1...

26 CFR 1.1293-1 - Current taxation of income from qualified electing funds.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Current taxation of income from qualified electing funds. 1.1293-1 Section 1.1293-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Gains and Losses § 1.1293-1 Current taxation of income from qualified electing funds. (a) In general...

Towards a coherent European approach for taxation of combustible waste.

PubMed

Dubois, Maarten

2013-08-01

Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO(x) emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects. Copyright © 2013 Elsevier Ltd. All rights reserved.

Alternative approaches to the taxation of heavy vehicles

DOT National Transportation Integrated Search

1998-01-01

This report contains recommendations that are applicable to federal and state governments for evaluating alternatives to the taxation of heavy vehicles. An evaluation procedure and general assessments and recommendations on future activities are pres...

Economic aspects of tobacco use and taxation policy.

PubMed Central

Godfrey, C.; Maynard, A.

1988-01-01

Tax levels have important effects on cigarette prices and tax revenues. Over 70p of every pound spent on tobacco goes to the Chancellor of the Exchequer, yielding over 5 billion pounds. But the value of tobacco tax revenues have generally fallen--by 1986 they were 10% lower than at their peak in 1965, and tobacco revenue is becoming a smaller proportion of total tax receipts. The impact of a consistent increase in tobacco taxation is important in terms of reduced consumption (and harm to health) as well as in terms of reduced employment. Revenue may, however, increase in the short term. Finally, if the findings of Townsend and Atkinson et al (see above) still apply then the distributive effects of increased taxation on the poor might be less than is sometimes feared. PMID:3416168

How much downside? Quantifying the relative harm from tobacco taxation

PubMed Central

Wilson, N; Thomson, G; Tobias, M; Blakely, T

2004-01-01

Objective: To estimate the loss of life expectancy attributable to tobacco taxation (via financial hardship and flow-on health effect) in New Zealand. Design: Data were used on the gradients in life expectancy and smoking by neighbourhood socioeconomic deprivation and survey data on tobacco expenditure. Three estimates were modelled of the percentage of the crude association of neighbourhood deprivation with life expectancy that might be mediated via financial hardship: 100%, 50%, and 25% (best estimate). From this information the impact of tobacco taxation on life expectancy was estimated. Main results: For the total population, the estimated loss of life expectancy due to tobacco tax ranged from 0.005 years to 0.027 years. For people living in the most deprived 30% of neighbourhoods, the range was 0.009 to 0.044 years (that is, 3 to 16 days of lost life expectancy). For the total population the loss of life expectancy attributable to tobacco tax ranged from 119 to 460 times less than that attributable to deprivation. The loss of life expectancy attributable to tobacco tax was 42 to 257 times less than that attributable to smoking. Conclusions: The estimated harm to life expectancy from tobacco taxation (via financial hardship) is orders of magnitude smaller than the harm from smoking. Although the analyses involve a number of simplistic assumptions, this conclusion is likely to be robust. Policy makers should be reassured that tobacco taxation is likely to be achieving far more benefit than harm in the general population and in socioeconomically deprived populations. PMID:15143110

Taxation of oil and gas revenues: the United States

DOE Office of Scientific and Technical Information (OSTI.GOV)

Verleger, P.K. Jr.

1982-04-01

The taxation of producers of natural resources in the United States is accomplished by a combination of ordinary-income taxation and ad valorem or severence taxes on the removal price of the resource. Taxes are imposed by both the federal and local governments. The federal government imposes both income and ad valorem taxes on the production of resources. State governments generally impose severance taxes based on the value of the resource removed. In addition, some states impose income taxes on the portion of income earned by a producer in the specific state. Recently, there have been serious disputes between resource-producing statesmore » and resource-consuming states over changes in state severance taxes. 3 references.« less

26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of regulated investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment companies. (a...

26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Method of taxation of shareholders of regulated investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

Obesity-related health impacts of fuel excise taxation- an evidence review and cost-effectiveness study.

PubMed

Brown, V; Moodie, M; Cobiac, L; Mantilla Herrera, A M; Carter, R

2017-05-04

Reducing automobile dependence and improving rates of active transport may reduce the impact of obesogenic environments, thereby decreasing population prevalence of obesity and other diseases where physical inactivity is a risk factor. Increasing the relative cost of driving by an increase in fuel taxation may therefore be a promising public health intervention for obesity prevention. A scoping review of the evidence for obesity or physical activity effect of changes in fuel price or taxation was undertaken. Potential health benefits of an increase in fuel excise taxation in Australia were quantified using Markov modelling to simulate obesity, injury and physical activity related health impacts of a fuel excise taxation intervention for the 2010 Australian population. Health adjusted life years (HALYs) gained and healthcare cost savings from diseases averted were estimated. Incremental cost-effectiveness ratios (ICERs) were reported and results were tested through sensitivity analysis. Limited evidence on the effect of policies such as fuel taxation on health-related behaviours currently exists. Only three studies were identified reporting associations between fuel price or taxation and obesity, whilst nine studies reported associations specifically with physical activity, walking or cycling. Estimates of the cross price elasticity of demand for public transport with respect to fuel price vary, with limited consensus within the literature on a probable range for the Australian context. Cost-effectiveness modelling of a AUD0.10 per litre increase in fuel excise taxation using a conservative estimate of cross price elasticity for public transport suggests that the intervention would be cost-effective from a limited societal perspective (237 HALYs gained, AUD2.6 M in healthcare cost savings), measured against a comparator of no additional increase in fuel excise. Under "best case" assumptions, the intervention would be more cost-effective (3181 HALYs gained, AUD34.2�

Statewide Taxation of Nonresidential Property for Education.

ERIC Educational Resources Information Center

Ladd, Helen F.; Harris, Edward W.

1995-01-01

Assuming that New York will continue to rely heavily on the property tax to finance education, this paper summarizes the conceptual arguments for statewide taxation of business property for education. The plan would improve local decision making, but would lead to highly undesirable consequences for New York City's school children and…

Healthy food subsidies and unhealthy food taxation: A systematic review of the evidence.

PubMed

Niebylski, Mark L; Redburn, Kimbree A; Duhaney, Tara; Campbell, Norm R

2015-06-01

The Global Burden of Disease Study and related studies report unhealthy diet is the leading risk for death and disability globally. Given the evidence associating diet and non-communicable diseases (NCDs), international and national health bodies including the World Health Organization and United Nations have called for population health interventions to improve diet as a means to target NCDs. One of the proposed interventions is to ensure healthy foods/beverages are more accessible to purchasers and unhealthy ones less accessible via fiscal policy, namely taxation and subsidies. The objective of this systematic review was to evaluate the evidence base to assess the effect of healthy food/beverage subsidies and unhealthy food/beverage taxation. A comprehensive review was conducted by searching PubMed, Medline, and Google Scholar for peer-reviewed publications and seventy-eight studies were identified for inclusion in this review. This review was performed in keeping with Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidance. Although moderate in quality, there was consistent evidence that taxation and subsidy intervention influenced dietary behaviors. The quality, level and strength of evidence along with identified gaps in research support the need for further policies and ongoing evaluation of population-wide food/beverage subsidies and taxation. To maximize success and effect, this review suggests that food taxes and subsidies should be a minimum of 10 to 15% and preferably used in tandem. Implementation of population-wide polices for taxation and subsides with ongoing evaluation of intended and unintended effects are supported by this review. Copyright © 2015 Elsevier Inc. All rights reserved.

Registered indians and tobacco taxation: a culturally-appropriate strategy?

PubMed

Wardman, A E Dennis; Khan, Nadia A

2005-01-01

Taxation of tobacco is a widely-used strategy that prompts smoking cessation among adults and reduces cigarette consumption among continuing smokers. Registered Indian tobacco use prevalence is at least double that of the rest of Canadians and is in part due to the lower cost of tobacco products purchased on reserve by Registered Indians (RIs) as they are tax exempt. Although registered Indian communities have the ability to collect tax on tobacco products and direct the use of these revenues, this strategy is rarely utilized. Tobacco taxation could have substantial health and economic benefits to RI communities, but perhaps is not culturally-appropriate. In order to better support RI communities, governments and other organizations need to examine this policy instrument in the context of RI populations.

Pedagogy of natural resource taxation in professional accounting programs

DOE Office of Scientific and Technical Information (OSTI.GOV)

Reese, C.E.

1983-03-01

After a brief discussion of the traditional view of tax education, the author traces its explosive growth at the graduate level during the past decade. He analyzes the current status of graduate tax education, including natural resource taxation as a component of the curriculum. He recommends ways to integrate natural resource taxation topics into the curriculum of future professional tax accountants that will acknowledge the importance of natural resources to our nation's continued prosperity. An expanded private sector financial and moral support will be necessary. This could be in the form of course development grants, a faculty internship with amore » natural resource industrial firm, faculty research grants, and endowed professorships. A sample course outline appears in the the appendix.« less

26 CFR 1.61-2T - Taxation of fringe benefits-1985 through 1988 (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of fringe benefits-1985 through 1988 (temporary). 1.61-2T Section 1.61-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY..., and Taxable Income § 1.61-2T Taxation of fringe benefits—1985 through 1988 (temporary). (a) Fringe...

Improving condition severity classification with an efficient active learning based framework

PubMed Central

Nissim, Nir; Boland, Mary Regina; Tatonetti, Nicholas P.; Elovici, Yuval; Hripcsak, George; Shahar, Yuval; Moskovitch, Robert

2017-01-01

Classification of condition severity can be useful for discriminating among sets of conditions or phenotypes, for example when prioritizing patient care or for other healthcare purposes. Electronic Health Records (EHRs) represent a rich source of labeled information that can be harnessed for severity classification. The labeling of EHRs is expensive and in many cases requires employing professionals with high level of expertise. In this study, we demonstrate the use of Active Learning (AL) techniques to decrease expert labeling efforts. We employ three AL methods and demonstrate their ability to reduce labeling efforts while effectively discriminating condition severity. We incorporate three AL methods into a new framework based on the original CAESAR (Classification Approach for Extracting Severity Automatically from Electronic Health Records) framework to create the Active Learning Enhancement framework (CAESAR-ALE). We applied CAESAR-ALE to a dataset containing 516 conditions of varying severity levels that were manually labeled by seven experts. Our dataset, called the “CAESAR dataset,” was created from the medical records of 1.9 million patients treated at Columbia University Medical Center (CUMC). All three AL methods decreased labelers’ efforts compared to the learning methods applied by the original CAESER framework in which the classifier was trained on the entire set of conditions; depending on the AL strategy used in the current study, the reduction ranged from 48% to 64% that can result in significant savings, both in time and money. As for the PPV (precision) measure, CAESAR-ALE achieved more than 13% absolute improvement in the predictive capabilities of the framework when classifying conditions as severe. These results demonstrate the potential of AL methods to decrease the labeling efforts of medical experts, while increasing accuracy given the same (or even a smaller) number of acquired conditions. We also demonstrated that the methods

Improving condition severity classification with an efficient active learning based framework.

PubMed

Nissim, Nir; Boland, Mary Regina; Tatonetti, Nicholas P; Elovici, Yuval; Hripcsak, George; Shahar, Yuval; Moskovitch, Robert

2016-06-01

Classification of condition severity can be useful for discriminating among sets of conditions or phenotypes, for example when prioritizing patient care or for other healthcare purposes. Electronic Health Records (EHRs) represent a rich source of labeled information that can be harnessed for severity classification. The labeling of EHRs is expensive and in many cases requires employing professionals with high level of expertise. In this study, we demonstrate the use of Active Learning (AL) techniques to decrease expert labeling efforts. We employ three AL methods and demonstrate their ability to reduce labeling efforts while effectively discriminating condition severity. We incorporate three AL methods into a new framework based on the original CAESAR (Classification Approach for Extracting Severity Automatically from Electronic Health Records) framework to create the Active Learning Enhancement framework (CAESAR-ALE). We applied CAESAR-ALE to a dataset containing 516 conditions of varying severity levels that were manually labeled by seven experts. Our dataset, called the "CAESAR dataset," was created from the medical records of 1.9 million patients treated at Columbia University Medical Center (CUMC). All three AL methods decreased labelers' efforts compared to the learning methods applied by the original CAESER framework in which the classifier was trained on the entire set of conditions; depending on the AL strategy used in the current study, the reduction ranged from 48% to 64% that can result in significant savings, both in time and money. As for the PPV (precision) measure, CAESAR-ALE achieved more than 13% absolute improvement in the predictive capabilities of the framework when classifying conditions as severe. These results demonstrate the potential of AL methods to decrease the labeling efforts of medical experts, while increasing accuracy given the same (or even a smaller) number of acquired conditions. We also demonstrated that the methods included in

Self-Selection, Optimal Income Taxation, and Redistribution

ERIC Educational Resources Information Center

Amegashie, J. Atsu

2009-01-01

The author makes a pedagogical contribution to optimal income taxation. Using a very simple model adapted from George A. Akerlof (1978), he demonstrates a key result in the approach to public economics and welfare economics pioneered by Nobel laureate James Mirrlees. He shows how incomplete information, in addition to the need to preserve…

26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of real estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT...-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income. Except...

Taxation and life expectancy in Western Europe.

PubMed

Bagger, P J

2004-06-01

With the exception of Denmark, life expectancy in Western Europe has shown a significant increase over the last decades. During that period of time overall taxation has increased in most of the countries, especially in Denmark. We, therefore, examined whether taxation could influence life expectancy in Western Europe. We used information on the sum of income tax and employees' social contribution in percentage of gross wage earnings from the OECD database and data on disability adjusted life expectancy at birth from the World Health Organization database. We arbitrarily only included countries with populations in excess of 4 millions and thereby excluded smaller countries where tax exemption is part of the national monetary policy. We found that disability adjusted life expectancy at birth was inversely correlated to the total tax burden in Western Europe. We speculate whether a threshold exists where high taxes exert a negative influence on life expectancy despite increased welfare spending. The study suggests that tax burden should be considered among the multiple factors influencing life expectancy.

Empirical investigation of optimal severance taxation in Alabama. Volume II

DOE Office of Scientific and Technical Information (OSTI.GOV)

Leathers, C.G.; Zumpano, L.V.

1980-10-01

The research develops a theoretical and empirical foundation for the analysis of severance taxation in Alabama. Primary emphasis was directed to delineating an optimal severance tax structure for the state of Alabama and, in the process, assess the economic and fiscal consequences of current severance tax usage. The legal and economic basis and justification for severance taxation, the amounts and distribution of severance tax revenues currently generated, the administration of the tax, and severance tax practices prevailing in other states were compared in Volume I. These data, findings, and quantitative analyses were used to ascertain the fiscal and economic effectsmore » of changes in the structure and utilization of severance taxation in Alabama. The actual and potential productivity of severance taxation in Alamama is discussed. The analysis estimates the state's severance tax revenue capacity relative to the nation and to regional neighbors. The analysis is followed by an intrastate fiscal examination of the state and local tax system. In the process, the relative revenue contribution of severance taxes to state and local revenues is quantified, as well as comparing the revenue capacity and utilization of severance taxes to other state and local levies. An examination is made of the question of who actually pays the severance taxes by an analysis of the shifting and incidence characteristics of taxes on natural resources. Serious doubt is raised that states can, under normal economic circumstances, export a large portion of the severance tax burden to out-of-state users. According to the analytical results of the study, profit margins will be affected; therefore, higher severance taxes should only be imposed after rational assessment of the consequences on business incentives and employment in the extractive inudstries, especially coal.« less

26 CFR 1.522-2 - Manner of taxation of cooperative associations subject to section 522.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Manner of taxation of cooperative associations subject to section 522. 1.522-2 Section 1.522-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...-2 Manner of taxation of cooperative associations subject to section 522. (a) In general. Farmers...

Personal Income Taxation. National Education Association Search.

ERIC Educational Resources Information Center

National Education Association, Washington, DC. Research Div.

The second in a series on school finance, this report describes the principles of fair and adequate state and local income taxation. The political setting is discussed, and the nature of indiviudal income taxes is explained by examining which states tax income and what income they tax. Tables 2, 3, and 4 demonstrate the expanding school financing…

26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations not engaged in U.S. business. 1.881-2 Section 1.881-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-2 Taxation of foreign...

26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of foreign corporations not engaged in U.S. business. 1.881-2 Section 1.881-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Taxation of foreign corporations not engaged in U.S. business. (a) Imposition of tax. (1) This section...

26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Method of taxation of shareholders of real estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income...

Energy taxation as a policy instrument to reduce CO{sub 2} emissions: A net benefit analysis

DOE Office of Scientific and Technical Information (OSTI.GOV)

Boyd, R.; Krutilla, K.; Viscusi, W.K.

1995-07-01

This study evaluates the costs and benefits of energy taxation as a policy instrument to conserve energy and reduce CO{sub 2} emissions. The study combines economic cost estimates generated with a CGE model and monetary estimates of environmental damages in a comprehensive cost/benefit framework. We find that optimal CO{sub 2} emissions reductions range from 5 to 38%, depending on different assumptions about energy substitution elasticities and environmental damages. CO{sub 2} emissions reductions of between 8 and 64% can be attained at no additional welfare cost relative to a policy of not undertaking any action to control CO{sub 2} emissions. 33more » refs., 7 figs., 8 tabs.« less

An Uncertainty Quantification Framework for Prognostics and Condition-Based Monitoring

NASA Technical Reports Server (NTRS)

Sankararaman, Shankar; Goebel, Kai

2014-01-01

This paper presents a computational framework for uncertainty quantification in prognostics in the context of condition-based monitoring of aerospace systems. The different sources of uncertainty and the various uncertainty quantification activities in condition-based prognostics are outlined in detail, and it is demonstrated that the Bayesian subjective approach is suitable for interpreting uncertainty in online monitoring. A state-space model-based framework for prognostics, that can rigorously account for the various sources of uncertainty, is presented. Prognostics consists of two important steps. First, the state of the system is estimated using Bayesian tracking, and then, the future states of the system are predicted until failure, thereby computing the remaining useful life of the system. The proposed framework is illustrated using the power system of a planetary rover test-bed, which is being developed and studied at NASA Ames Research Center.

An Initial Design of ISO 19152:2012 LADM Based Valuation and Taxation Data Model

NASA Astrophysics Data System (ADS)

Çağdaş, V.; Kara, A.; van Oosterom, P.; Lemmen, C.; Işıkdağ, Ü.; Kathmann, R.; Stubkjær, E.

2016-10-01

A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation databases. However, it provides a formalism which allows for an extension that responds to the fiscal requirements. This paper introduces an initial version of a LADM - Fiscal Extension Module for the specification of databases used in immovable property valuation and taxation. The extension module is designed to facilitate all stages of immovable property taxation, namely the identification of properties and taxpayers, assessment of properties through single or mass appraisal procedures, automatic generation of sales statistics, and the management of tax collection, dealing with arrears and appeals. It is expected that the initial version will be refined through further activities held by a possible joint working group under FIG Commission 7 (Cadastre and Land Management) and FIG Commission 9 (Valuation and the Management of Real Estate) in collaboration with other relevant international bodies.

Towards a coherent European approach for taxation of combustible waste

DOE Office of Scientific and Technical Information (OSTI.GOV)

Dubois, Maarten, E-mail: maarten.dubois@kuleuven.be

2013-08-15

Highlights: • Current European waste taxes do not constitute a level playing field. • Integrating waste incineration in EU ETS avoids regional tax competition. • A differentiated incineration tax is a second-best instrument for NO{sub x} emissions. • A tax on landfilled incineration residues stimulates ash treatment. - Abstract: Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims tomore » create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO{sub x} emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects.« less

26 CFR 1.871-7 - Taxation of nonresident alien individuals not engaged in U.S. business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals not engaged in U.S. business. 1.871-7 Section 1.871-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Corporations § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business. (a) Imposition...

26 CFR 1.871-7 - Taxation of nonresident alien individuals not engaged in U.S. business.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of nonresident alien individuals not engaged in U.S. business. 1.871-7 Section 1.871-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Foreign Corporations § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business. (a...

Public Preferences for the Use of Taxation and Labelling Policy Measures to Combat Obesity in Young Children in Australia

PubMed Central

Comans, Tracy; Moretto, Nicole; Byrnes, Joshua

2017-01-01

Objective: Childhood obesity is a serious concern for developed and developing countries. This study aimed to assess the level of support in Australia for regulation and to assess whether systematic differences occur between individuals who support increased regulation and individuals who oppose it. Methods: An online survey (n = 563) was used to assess parental/caregiver preferences for taxation policy options and nutrition labelling designed to address the incidence of childhood obesity. Participants were parents or caregivers of young children (3 to 7 years) who were actively enrolled in an existing birth cohort study in South-East Queensland, Australia. Results: The majority of the parents (over 80%) strongly agreed or agreed with labelling food and drink with traffic light or teaspoon labelling. Support for taxation was more variable with around one third strongly supporting and a further 40% of participants equivocal about using taxation; however, a quarter strongly rejected this policy. Cluster analysis did not detect any socio-demographic differences between those who strongly supported taxation and those who did not. Conclusions: Better food labelling would be welcomed by parents to enhance food choices for their children. Taxation for health reasons would not be opposed by most parents. Implications for Public Health: Governments should consider taxation of unhealthy drinks and improved labelling to encourage healthy food purchasing. PMID:28335575

Public Preferences for the Use of Taxation and Labelling Policy Measures to Combat Obesity in Young Children in Australia.

PubMed

Comans, Tracy; Moretto, Nicole; Byrnes, Joshua

2017-03-21

Objective : Childhood obesity is a serious concern for developed and developing countries. This study aimed to assess the level of support in Australia for regulation and to assess whether systematic differences occur between individuals who support increased regulation and individuals who oppose it. Methods : An online survey ( n = 563) was used to assess parental/caregiver preferences for taxation policy options and nutrition labelling designed to address the incidence of childhood obesity. Participants were parents or caregivers of young children (3 to 7 years) who were actively enrolled in an existing birth cohort study in South-East Queensland, Australia. Results : The majority of the parents (over 80%) strongly agreed or agreed with labelling food and drink with traffic light or teaspoon labelling. Support for taxation was more variable with around one third strongly supporting and a further 40% of participants equivocal about using taxation; however, a quarter strongly rejected this policy. Cluster analysis did not detect any socio-demographic differences between those who strongly supported taxation and those who did not. Conclusions : Better food labelling would be welcomed by parents to enhance food choices for their children. Taxation for health reasons would not be opposed by most parents. Implications for Public Health: Governments should consider taxation of unhealthy drinks and improved labelling to encourage healthy food purchasing.

First Nations Communities and Tobacco Taxation: A Commentary

ERIC Educational Resources Information Center

Samji, Hasina; Wardman, Dennis

2009-01-01

Taxation of tobacco is a widely used strategy that promotes smoking cessation among adults and reduces cigarette consumption among continuing smokers. First Nations (FN) populations' tobacco use is estimated to be 2-3 times that of other Canadians and, in part, a reflection that tobacco products purchased on reserve by FN people are tax exempt.…

"We Need a Woman, We Need a Black Woman": Gender, Race, and Identity Taxation in the Academy

ERIC Educational Resources Information Center

Hirshfield, Laura E.; Joseph, Tiffany D.

2012-01-01

In 1994, Amado Padilla used the phrase "cultural taxation" to describe the extra burden of service responsibilities placed upon minority faculty members because of their racial or ethnic background. In this paper, we expand upon Padilla's work and introduce the concept of "identity taxation" to encompass how other marginalised social identities…

Taxator-tk: precise taxonomic assignment of metagenomes by fast approximation of evolutionary neighborhoods

PubMed Central

Dröge, J.; Gregor, I.; McHardy, A. C.

2015-01-01

Motivation: Metagenomics characterizes microbial communities by random shotgun sequencing of DNA isolated directly from an environment of interest. An essential step in computational metagenome analysis is taxonomic sequence assignment, which allows identifying the sequenced community members and reconstructing taxonomic bins with sequence data for the individual taxa. For the massive datasets generated by next-generation sequencing technologies, this cannot be performed with de-novo phylogenetic inference methods. We describe an algorithm and the accompanying software, taxator-tk, which performs taxonomic sequence assignment by fast approximate determination of evolutionary neighbors from sequence similarities. Results: Taxator-tk was precise in its taxonomic assignment across all ranks and taxa for a range of evolutionary distances and for short as well as for long sequences. In addition to the taxonomic binning of metagenomes, it is well suited for profiling microbial communities from metagenome samples because it identifies bacterial, archaeal and eukaryotic community members without being affected by varying primer binding strengths, as in marker gene amplification, or copy number variations of marker genes across different taxa. Taxator-tk has an efficient, parallelized implementation that allows the assignment of 6 Gb of sequence data per day on a standard multiprocessor system with 10 CPU cores and microbial RefSeq as the genomic reference data. Availability and implementation: Taxator-tk source and binary program files are publicly available at http://algbio.cs.uni-duesseldorf.de/software/. Contact: Alice.McHardy@uni-duesseldorf.de Supplementary information: Supplementary data are available at Bioinformatics online. PMID:25388150

Implementing the Biological ConditionGradient Framework for Management of Estuaries and Coasts

EPA Science Inventory

The Biological Condition Gradient (BCG) is a conceptual scientific framework for interpreting biological response to increasing effects of stressors on aquatic ecosystems (U.S. EPA 2016). The framework was developed from common patterns of biological response to stressors observe...

A typology of beverage taxation: Multiple approaches for obesity prevention and obesity prevention-related revenue generation

PubMed Central

Chriqui, Jamie F; Chaloupka, Frank J; Powell, Lisa M; Eidson, Shelby S

2013-01-01

Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no ‘one-size-fits-all' taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies. PMID:23698157

A typology of beverage taxation: multiple approaches for obesity prevention and obesity prevention-related revenue generation.

PubMed

Chriqui, Jamie F; Chaloupka, Frank J; Powell, Lisa M; Eidson, Shelby S

2013-08-01

Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no 'one-size-fits-all' taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies.

Taxation and Revenues for Education. Education Partners Working Papers.

ERIC Educational Resources Information Center

Crampton, Faith; Whitney, Terry

Funding education with property taxes has always been controversial. This paper examines taxation and the sources of revenue for education. The historical context in which tax and revenue sources have supported education in the United States is described. Also discussed are state tax-policy goals and education funding, and the embattled role of…

Taxation and Skills. OECD Tax Policy Studies. No. 24

ERIC Educational Resources Information Center

OECD Publishing, 2017

2017-01-01

This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD countries. This study also assesses the returns to tertiary and adult education and examines how these returns are shared between governments and students. The study builds indicators that examine incentives for individuals and governments…

The health benefits of selective taxation as an economic instrument in relation to IHD and nutrition-related cancers.

PubMed

Holm, Astrid L; Laursen, Mai-Britt; Koch, Maria; Jensen, Jørgen D; Diderichsen, Finn

2013-12-01

The present study aimed to estimate the health benefits of selective taxation of healthy and unhealthy food commodities in relation to CVD and nutrition-related cancers. The potential health effects of a selective taxation scenario were estimated as changes in the burden of disease, measured by disability-adjusted life years, from health outcomes affected by the changes in food intake. The change in burden of a disease was calculated as the change in incidence of the disease due to a modified exposure level, using the potential impact fraction. Estimates of relative risk for the associations between various foods and relevant diseases were found through a literature search and used in the calculation of potential impact fractions. The study was based in Denmark, estimating the health effects of a Danish selective taxation scenario. The potential health effects of selective taxation were modelled for the adult Danish population. Halving the rate of value-added tax on fruit and vegetables and increasing the tax on fats would result in moderate reductions in the burden of disease from IHD, ischaemic stroke, and colorectal, lung and breast cancer (0·4–2·4 % change). The largest effect could be obtained through increased intake of fruit and vegetables (0·9–2·4 %). Applying selective taxation to healthy and unhealthy foods can moderately reduce the burden of disease in the Danish population.

Framework conditions facilitating paediatric clinical research

PubMed Central

2011-01-01

The use of unlicensed and "off-label" medicines in children is widespread. Between 50-80% of the medicines currently administered to children have neither been tested nor authorized for their use in the paediatric population which represents approximately 25% of the whole European population. On 26 January 2007, entered into force the European Regulation of Paediatric Medicines. It aims at the quality of research into medicines for children but without subjecting the paediatric population to unnecessary clinical trial. This article addresses ethical and legal issues arising from the regulation and makes recommendations for the framework conditions facilitating the development of clinical research with children. PMID:21345195

Obesity Policy Action framework and analysis grids for a comprehensive policy approach to reducing obesity.

PubMed

Sacks, G; Swinburn, B; Lawrence, M

2009-01-01

A comprehensive policy approach is needed to control the growing obesity epidemic. This paper proposes the Obesity Policy Action (OPA) framework, modified from the World Health Organization framework for the implementation of the Global Strategy on Diet, Physical Activity and Health, to provide specific guidance for governments to systematically identify areas for obesity policy action. The proposed framework incorporates three different public health approaches to addressing obesity: (i) 'upstream' policies influence either the broad social and economic conditions of society (e.g. taxation, education, social security) or the food and physical activity environments to make healthy eating and physical activity choices easier; (ii) 'midstream' policies are aimed at directly influencing population behaviours; and (iii) 'downstream' policies support health services and clinical interventions. A set of grids for analysing potential policies to support obesity prevention and management is presented. The general pattern that emerges from populating the analysis grids as they relate to the Australian context is that all sectors and levels of government, non-governmental organizations and private businesses have multiple opportunities to contribute to reducing obesity. The proposed framework and analysis grids provide a comprehensive approach to mapping the policy environment related to obesity, and a tool for identifying policy gaps, barriers and opportunities.

26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. 1.338-4 Section 1.338-4 Internal Revenue INTERNAL REVENUE SERVICE... Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. (a) Scope. This section...

Taxation: Myths and Realities. A Courses by Newspaper Reader.

ERIC Educational Resources Information Center

Break, George F., Ed.; Wallin, Bruce, Ed.

This reader is one of two supplementary materials for a newspaper course about taxation and tax reform. Five units contain 75 primary-source readings about topics such as tax loopholes, social security financing, income tax reform, the impact of taxes on the economy, and alternatives to the property tax. Sources include government publications,…

Development of soil taxation and soil classification as furthered by the Austrian Soil Science Society

NASA Astrophysics Data System (ADS)

Baumgarten, Andreas

2013-04-01

Soil taxation and soil classification are important drivers of soil science in Austria. However, the tasks are quite different: whereas soil taxation aims at the evaluation of the productivity potential of the soil, soil classification focusses on the natural development and - especially nowadays - on functionality of the soil. Since the foundation of the Austrian Soil Science Society (ASSS), representatives both directions of the description of the soil have been involved in the common actions of the society. In the first years it was a main target to improve and standardize field descriptions of the soil. Although both systems differ in the general layout, the experts should comply with identical approaches. According to this work, a lot of effort has been put into the standardization of the soil classification system, thus ensuring a common basis. The development, state of the art and further development of both classification and taxation systems initiated and carried out by the ASSS will be shown.

Economic approaches to nonrenewable resource taxation

DOE Office of Scientific and Technical Information (OSTI.GOV)

Brewer, K.J.; Hamilton, S.E.; Westin, R.A.

1996-12-31

The purpose of this Article is to provide the reader with a survey of the current status of natural resource economics insofar as it related to tax policy. The topic is limited to oil, gas and minerals. The Article begins with a review of the kinds of oil and gas exploitation contracts that arose in the U.S. in a free-wheeling industry, the primary feature of which is that private owners of the oil and gas interests are able to enforce the property interests created by those contracts. The subject is important because (1) those contracts spread into the mining (andmore » to a lesser extent the timber) industry, and (2) the contracts are closely analogous to later tax systems in which the state owns the resources. There is a tendency among thinkers in the area to overlook these market-based arrangements and to imagine that they are logically separate from tax systems. They are not separate. Moreover, by understanding the private forms, one is well-armed to evaluate the taxation of natural resources and to detect the limits, especially the inflexibility, of government-designed systems. One can then ask questions about the wisdom of any particular country`s choices in the field of natural resource taxation. The Article then moves to the economist`s stand on the subject, as expressed in the prevailing literature. Finally, the Article closes with some policy considerations with respect to structuring tax systems in which the state is the proprietor of the resources.« less

Experts' perceptions on the entrepreneurial framework conditions

NASA Astrophysics Data System (ADS)

Correia, Aldina; e Silva, Eliana Costa; Lopes, I. Cristina; Braga, Alexandra; Braga, Vitor

2017-11-01

The Global Entrepreneurship Monitor is a large scale database for internationally comparative entrepreneurship. This database includes information of more than 100 countries concerning several aspects of entrepreneurship activities, perceptions, conditions, national and regional policy, among others, in two main sources of primary data: the Adult Population Survey and the National Expert Survey. In the present work the National Expert Survey datasets for 2011, 2012 and 2013 are analyzed with the purpose of studying the effects of different type of entrepreneurship expert specialization on the perceptions about the Entrepreneurial Framework Conditions (EFCs). The results of the multivariate analysis of variance for the 2013 data show significant differences of the entrepreneurship experts when compared the 2011 and 2012 surveys. For the 2013 data entrepreneur experts are less favorable then most of the other experts to the EFCs.

Energy use and taxation policy in the New Zealand car fleet

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

1984-02-01

The report describes the composition of the New Zealand car fleet and the relationship between design factors, fleet composition, vehicle useage and fuel consumption. The indirect energy content of the vehicle and roadway are discussed. Existing and potential Government policy instruments for promoting fuel economy in the car fleet are discussed and evaluated. The report conclusions favor flat rate sales tax on vehicles regardless of engine size together with an appropriate level of petrol tax in preference to taxation that varies with vehicle size or engine capacity. A review of hire purchase regulations is proposed. Prior to publication of thismore » report the Industries Development Commission Plan for the motor vehicle industry was released which proposes changes to the tariff, taxation and credit purchase regime applying to motor vehicles. These changes are summarized.« less

Taxation and the Preservation of Tribal Political and Geographical Autonomy.

ERIC Educational Resources Information Center

Clow, Richmond L.

1991-01-01

Examines the complexities of the taxation issue in Indian affairs, both for American Indian reservations and adjacent local governments. Demonstrates the role of statutes and case law in the recurring struggle to balance tribal immunities guaranteed by the federal government with the expectations of non-Indian taxpayers. (SV)

26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income. 1.871-8 Section 1.871-8...) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident alien...

26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income. 1.871-8 Section 1.871-8...) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident...

Meteorological and hydrological extremes derived from taxation records: case study for south-western Moravia (Czech Republic)

NASA Astrophysics Data System (ADS)

Chromá, Kateřina; Brázdil, Rudolf; Valášek, Hubert; Zahradníček, Pavel

2013-04-01

Meteorological and hydrological extremes (MHEs) cause great material damage or even loss of human lives in the present time, similarly as it was in the past. In the Czech Lands (recently the Czech Republic), systematic meteorological and hydrological observations started generally in the latter half of the 19th century. Therefore, in order to create long-term series of such extremes, it is necessary to search for other sources of information. Different types of documentary evidence are used in historical climatology and hydrology to find such information. Some of them are related to records connected with taxation system. The taxation system in Moravia allowed farmers to request tax relief if their crops have been damaged by MHEs. The corresponding documents contain information about the type of extreme event and the date of its occurrence; often also impacts on crops or land may be derived. The nature of events leading to damage include particularly hailstorms, torrential rain, flash floods, floods (in regions along larger rivers), less frequently windstorms, late frosts and in some cases also information about droughts or extreme snow depths. However, the results obtained are influenced by uncertainties related to taxation records - their temporal and spatial incompleteness, limitation of the MHEs occurrence in the period of main agricultural work (May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about MHEs was of secondary importance). All these aspects related to the study of MHEs from taxation records are demonstrated for five estates (Bítov, Budkov, Jemnice with Staré Hobzí, Nové Syrovice and Uherčice) in the south-western part of Moravia for the 18th-19th centuries. The analysis shows importance of taxation records for the study of past MHEs as well as great potential for their use.

Petroleum taxation: a comparison between Russia and Kazakhstan

NASA Astrophysics Data System (ADS)

Tsibulnikova, M. R.; Salata, D. V.; Drebot, V. V.; Vorozheykina, E. A.

2016-09-01

The paper compares mineral resource recovery taxes for oil to be paid in Kazakhstan and the RF. It provides a case study on an average Kazakh oil and gas company and presents tax calculations as an example. To compare the taxation systems in Kazakhstan and the RF, the situation is modelled as if the field was located in the RF and the relevant calculations are carried out in compliance with national laws and regulations.

Influence of simplified nutrition labeling and taxation on laboratory energy intake in adults.

PubMed

Temple, Jennifer L; Johnson, Karena M; Archer, Kelli; Lacarte, Allison; Yi, Christina; Epstein, Leonard H

2011-08-01

The purpose of these studies was to test the hypotheses that simplified nutrition labeling and taxation alter food selection and intake. In Experiment 1, participants consumed lunch in the laboratory three times with no labels, standard nutrition labels, or traffic light diet labels at each visit. In Experiment 2, participants were given $6.00 with which to purchase lunch in the laboratory twice with standard pricing on one visit and a 25% tax on "red" foods on another visit. Participants received a brief education session on the labeling systems being used. Total energy intake and energy intake and number of foods purchased from each traffic light category were measured. Nutrition labeling decreased energy intake in lean females, but had no effect in men or in obese females. Traffic light labels increased consumption of "green" foods and decreased consumption of "red" foods. Taxation decreased the purchasing of "red" foods in obese, but not non-obese participants. There were no interactions between taxation and simplified nutrition labeling. Although generalization to real-world purchasing and consumption is limited by the laboratory study design, our findings suggests that taking multiple, simultaneous approaches to reduce energy intake may have the greatest impact on food purchases and/or nutrient consumption. Copyright © 2011 Elsevier Ltd. All rights reserved.

26 CFR 1.871-13 - Taxation of individuals for taxable year of change of U.S. citizenship or residence.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of individuals for taxable year of change of U.S. citizenship or residence. 1.871-13 Section 1.871-13 Internal Revenue INTERNAL REVENUE... Foreign Corporations § 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship or...

26 CFR 1.871-13 - Taxation of individuals for taxable year of change of U.S. citizenship or residence.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of individuals for taxable year of change of U.S. citizenship or residence. 1.871-13 Section 1.871-13 Internal Revenue INTERNAL REVENUE...) Nonresident Aliens and Foreign Corporations § 1.871-13 Taxation of individuals for taxable year of change of U...

Strategic Messaging to Promote Taxation of Sugar-Sweetened Beverages: Lessons From Recent Political Campaigns

PubMed Central

Jou, Judy; Niederdeppe, Jeff; Barry, Colleen L.; Gollust, Sarah E.

2014-01-01

Objectives. This study explored the use of strategic messaging by proponents of sugar-sweetened beverage (SSB) taxation to influence public opinion and shape the policy process, emphasizing the experiences in El Monte and Richmond, California, with SSB tax proposals in 2012. Methods. We conducted 18 semistructured interviews with key stakeholders about the use and perceived effectiveness of messages supporting and opposing SSB taxation, knowledge sharing among advocates, message dissemination, and lessons learned from their messaging experiences. Results. The protax messages most frequently mentioned by respondents were reinvesting tax revenue into health-related programs and linking SSB consumption to health outcomes such as obesity and diabetes. The most frequently mentioned antitax messages addressed negative economic effects on businesses and government restriction of personal choice. Factors contributing to perceived messaging success included clearly defining “sugar-sweetened beverage” and earmarking funds for obesity prevention, incorporating cultural sensitivity into messaging, and providing education about the health effects of SSB consumption. Conclusions. Sugar-sweetened beverage taxation has faced significant challenges in gaining political and public support. Future campaigns can benefit from insights gained through the experiences of stakeholders involved in previous policy debates. PMID:24625177

Strategic messaging to promote taxation of sugar-sweetened beverages: lessons from recent political campaigns.

PubMed

Jou, Judy; Niederdeppe, Jeff; Barry, Colleen L; Gollust, Sarah E

2014-05-01

This study explored the use of strategic messaging by proponents of sugar-sweetened beverage (SSB) taxation to influence public opinion and shape the policy process, emphasizing the experiences in El Monte and Richmond, California, with SSB tax proposals in 2012. We conducted 18 semistructured interviews with key stakeholders about the use and perceived effectiveness of messages supporting and opposing SSB taxation, knowledge sharing among advocates, message dissemination, and lessons learned from their messaging experiences. The protax messages most frequently mentioned by respondents were reinvesting tax revenue into health-related programs and linking SSB consumption to health outcomes such as obesity and diabetes. The most frequently mentioned antitax messages addressed negative economic effects on businesses and government restriction of personal choice. Factors contributing to perceived messaging success included clearly defining "sugar-sweetened beverage" and earmarking funds for obesity prevention, incorporating cultural sensitivity into messaging, and providing education about the health effects of SSB consumption. Sugar-sweetened beverage taxation has faced significant challenges in gaining political and public support. Future campaigns can benefit from insights gained through the experiences of stakeholders involved in previous policy debates.

The debate over weight- versus price-based taxation of snuff in the United States' state legislatures.

PubMed

Timberlake, David S; Sami, Mojgan; Patel, Sonam; Thiagarajan, Shamili; Badiyan, Ramin; Willard, Shay

2014-08-01

Discount snuff, known for its cheap price, high nicotine content, and popularity among youth, has increased substantially in market share in the United States. As a likely result, the leading manufacturer of premium snuff has supported legislation changing the basis for taxing snuff from price to weight. To determine which public health issues arose in legislative debates, we transcribed 17 of 52 bills from US state legislatures and coded for arguments broadly categorized into public health, fair taxation, tax revenue, tax efficiency, and anti-competitiveness. State legislators expressed frustration that equitable taxation, revenue generation, and prevention of youth tobacco use were frequently conflated in the debates. Public health advocates expressed concerns over youths' incentives to purchase low-weight snuff, but seldom discussed youths' growing preference for discount snuff. The evolving market of moist snuff is a critical consideration for US state legislators as well as policy makers from other countries who may evaluate taxation methods for alternate tobacco products.

Taxation, smuggling and demand for cigarettes in Canada: evidence from time-series data.

PubMed

Galbraith, J W; Kaiserman, M

1997-06-01

This study analyzes Canadian cigarette consumption and taxation between 1980 and 1994, a period in which there have been large price rises and declines, and a dramatic increase in the consumption of contraband tobacco products. We examine elasticities of legal cigarette sales and total sales (including contraband) with respect to the price of legal cigarettes and various other factors. The growth of the contraband market since 1987 appears to have created two classes of cigarette--taxed and untaxed--with responses to changes in the legal price that are respectively higher, and lower, than was previously the case. The sensitivity of total cigarette sales to the taxation instrument is much lower than it would appear from sales of taxed cigarettes alone.

Food taxation and pricing strategies to "thin out" the obesity epidemic.

PubMed

Kim, Daniel; Kawachi, Ichiro

2006-05-01

This article highlights characteristics of two related yet distinct economic approaches to addressing the current obesity epidemic in the United States: the general taxation of soft drinks, snack foods, and/or fast foods, and the application of pricing incentives/disincentives on foods sold in schools and worksites. The article specifically focuses on the: (1) rationale for, (2) potential barriers and limitations to, and (3) possible unintended consequences of implementing these policy interventions at the state level. Novel empirical evidence showing strong positive associations between the presence of state-level taxation on soft drinks or snack foods between 1991 and 1998 and relative changes in obesity prevalence over the same time period is further presented. The article concludes by summarizing the similarities and dissimilarities of the two approaches, and by emphasizing some of the gaps and priorities regarding these strategies that should be addressed in future research and policies to best effect obesity prevention.

Tobacco taxation: the importance of earmarking the revenue to health care and tobacco control.

PubMed

Vardavas, Constantine I; Filippidis, Filippos T; Agaku, Israel; Mytaras, Vasileios; Bertic, Monique; Connolly, Gregory N; Tountas, Yannis; Behrakis, Panagiotis

2012-01-01

Increases in tobacco taxation are acknowledged to be one of the most effective tobacco control interventions. This study aimed at determining the mediating role of socioeconomical status (SES) and the earmarking of revenue to healthcare and tobacco control, in influencing population support for the adoption of a 2 Euro tobacco tax increase in Greece, amid the challenging economic environment and current austerity measures. Data was collected from two national household surveys, the "Hellas Health III" survey, conducted in October 2010 and the "Hellas Tobacco survey" conducted in September 2012. Data was analyzed from 694 and 1066 respondents aged 18 years or more, respectively. Logistic regression models were fitted to measure the adjusted relationship between socio-economic factors for the former, and support for increased taxation on tobacco products for the latter. In 2012 amidst the Greek financial crisis, population support for a flat two euro tax increase reached 72.1%, if earmarked for health care and tobacco control, a percentage high both among non-smokers (76%) and smokers (64%) alike. On the contrary, when not earmarked, only 43.6% of the population was in support of the equivalent increase. Women were more likely to change their mind and support a flat two-euro increase if the revenue was earmarked for health care and tobacco control (aOR = 1.70; 95% C.I: 1.22-2.38, p = 0.002). Furthermore, support for an increase in tobacco taxation was not associated with SES and income. Despite dire austerity measures in Greece, support for an increase in tobacco taxation was high among both smokers and non-smokers, however, only when specifically earmarked towards health care and tobacco control. This should be taken into account not only in Greece, but within all countries facing social and economic reform.

The use of taxation records in assessing historical floods in South Moravia, Czech Republic

NASA Astrophysics Data System (ADS)

Brázdil, R.; Chromá, K.; Řezníčková, L.; Valášek, H.; Dolák, L.; Stachoň, Z.; Soukalová, E.; Dobrovolný, P.

2014-10-01

Since the second half of the 17th century, tax relief has been available to farmers and landowners to offset flood damage to property (buildings) and land (fields, meadows, pastures, gardens) in South Moravia, Czech Republic. Historically, the written applications for this were supported by a relatively efficient bureaucratic process that left a clear data trail of documentation, preserved at several levels: in the communities affected, in regional offices, and in the Moravian Land Office, all of which are to be found in estate and family collections in the Moravian Land Archives in the city of Brno, the provincial capital. As well as detailed information about damage done and administrative responses to it, data are often preserved as to the flood event itself, the time of its occurrence and its impacts, sometimes together with causes and stages. The final flood database based on taxation records is used here to describe the temporal and spatial density of both flood events and the records themselves. The information derived is used to help create long-term flood chronologies for the rivers Dyje, Jihlava, Svratka and Morava, combining floods interpreted from taxation records with other documentary data and floods derived from later systematic hydrological measurements (water levels, discharges). Common periods of higher flood frequency appear largely in the periods 1821-1850 and 1921-1950, although this shifts to several other decades for individual rivers. A number of uncertainties are inseparable from flood data taxation records: their spatial and temporal incompleteness; the inevitable limitation to larger-scale damage and restriction to the summer half-year; and the different characters of rivers, including land-use changes and channel modifications. Taxation data have considerable potential for extending our knowledge of past floods for the rest of the Czech Republic, not to mention other European countries in which records have survived.

Tobacco taxation: the importance of earmarking the revenue to health care and tobacco control

PubMed Central

2012-01-01

Background Increases in tobacco taxation are acknowledged to be one of the most effective tobacco control interventions. This study aimed at determining the mediating role of socioeconomical status (SES) and the earmarking of revenue to healthcare and tobacco control, in influencing population support for the adoption of a 2 Euro tobacco tax increase in Greece, amid the challenging economic environment and current austerity measures. Methods Data was collected from two national household surveys, the “Hellas Health III” survey, conducted in October 2010 and the "Hellas Tobacco survey” conducted in September 2012. Data was analyzed from 694 and 1066 respondents aged 18 years or more, respectively. Logistic regression models were fitted to measure the adjusted relationship between socio-economic factors for the former, and support for increased taxation on tobacco products for the latter. Results In 2012 amidst the Greek financial crisis, population support for a flat two euro tax increase reached 72.1%, if earmarked for health care and tobacco control, a percentage high both among non-smokers (76%) and smokers (64%) alike. On the contrary, when not earmarked, only 43.6% of the population was in support of the equivalent increase. Women were more likely to change their mind and support a flat two-euro increase if the revenue was earmarked for health care and tobacco control (aOR = 1.70; 95% C.I: 1.22-2.38, p = 0.002). Furthermore, support for an increase in tobacco taxation was not associated with SES and income. Conclusion Despite dire austerity measures in Greece, support for an increase in tobacco taxation was high among both smokers and non-smokers, however, only when specifically earmarked towards health care and tobacco control. This should be taken into account not only in Greece, but within all countries facing social and economic reform. PMID:23270412

26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business or...

26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S...

26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs. 1.1291-1 Section 1.1291-1 Internal Revenue INTERNAL REVENUE... Determining Capital Gains and Losses § 1.1291-1 Taxation of U.S. persons that are shareholders of PFICs that...

26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs. 1.1291-1 Section 1.1291-1 Internal Revenue INTERNAL REVENUE... Rules for Determining Capital Gains and Losses § 1.1291-1 Taxation of U.S. persons that are shareholders...

Impact of sugars and sugar taxation on body weight control: A comprehensive literature review.

PubMed

Bes-Rastrollo, Maira; Sayon-Orea, Carmen; Ruiz-Canela, Miguel; Martinez-Gonzalez, Miguel A

2016-07-01

To conduct a comprehensive literature review in the field of added-sugar consumption on weight gain including the effect of fructose-containing caloric sweeteners and sugar taxation. A search of three databases was conducted in the time period from the inception of the databases to August 2015. Sensitive search strategies were used in order to retrieve systematic reviews (SR) of fructose, sucrose, or sugar-sweetened beverages (SSBs) on weight gain and metabolic adverse effects, conducted on humans and written in English, Spanish, or French. In addition, a review about SSB taxation and weight outcomes was conducted. The search yielded 24 SRs about SSBs and obesity, 23 SRs on fructose or SSBs and metabolic adverse effects, and 24 studies about SSB taxation and weight control. The majority of SRs, especially the most recent ones, with the highest quality and without any disclosed conflict of interest, suggested that the consumption of SSBs is a risk factor for obesity. The effect of fructose-containing caloric sweeteners, on weight gain is mediated by overconsumption of beverages with these sweeteners, leading to an extra provision of energy intake. The tax tool alone on added sugars appears insufficient to curb the obesity epidemic, but it needs to be included in a multicomponent structural strategy. © 2016 The Obesity Society.

Report on the Audit of DoD Immunity From State Taxation

DTIC Science & Technology

1991-02-15

This is our final report on the audit of DOD Immunity from State Taxation for your information and use. We made the audit from July to September 1990...The objective of the audit was to determine whether DoD was unnecessarily paying state sales taxes. We also determined if sales taxes were being

Uniformity of Taxation and Illinois School Funding: A State Constitutional Perspective

ERIC Educational Resources Information Center

Reynolds, Laurie

2008-01-01

The Illinois Supreme Court has permitted the General Assembly to create a system of public school funding that is widely disparate and disadvantageous to students in school districts with low-property wealth. In this Article, I argue that the court has not adequately considered the nexus between the Uniformity of Taxation provision and the…

Exploration risks and mineral taxation: how fiscal regimes affect exploration incentives

DOE Office of Scientific and Technical Information (OSTI.GOV)

Stauffer, T.R.; Gault, J.C.

1985-01-01

This paper investigates the effects of taxation on exploration risk and establishes certain criteria for an optimal tax on mineral resources, such as oil and gas, where exploration risk (i.e., geological risk) is a key decision variable. The optimization is considered in the context of government ownership of the resource rights, but with an eye to the after-tax incentives perceived by private-sector explorationists. Any government that relies on the private sector for discovery and development must recognize those effects. Taxation affects not only the expected returns from mineral exploration ventures but also the riskiness of such ventures. The potential formore » misdesign is great. The authors show, however, that it is possible, in realistic cases, simultaneously to increase government revenues, improve the explorationist's return, and reduce exploration risk. The opportunity for such improvements arises because most common mineral tax schemes skew the tax burdens across fields of different sizes or qualities. A key consideration in optimizing a tax regime is designing the tax to assign the appropriate burdens to different classes of discoveries. 7 tables.« less

Cigarette taxation in China: lessons from international experiences

PubMed Central

Hu, T.

1997-01-01

This paper draws upon the experiences of foreign countries in implementing tobacco taxation to provide lessons the Chinese government can use when considering the feasibility of raising additional taxes on cigarettes. Based on current international data and Chinese published data, this paper concludes that there is still leeway to raise existing taxes. The Chinese government should consider conducting some pilot experiments in tobacco tax increases, with some of the new revenues allocated for tobacco control programmes as well as for financing healthcare services among the poor. 


 PMID:9291224

The Effect of Income Taxation on Labor Supply in the United States.

ERIC Educational Resources Information Center

Triest, Robert K.

1990-01-01

A study used an econometric model to examine the effect of income taxation on labor supply of married women and men. Male labor supply was found to be relatively invariant to income. Impact on married women depended upon the method used to estimate the labor supply function. (SK)

Paying for Equity: The Role of Taxation in Driving Canada's Educational Success

ERIC Educational Resources Information Center

Freiler, Christa

2011-01-01

Using research conducted by the federal government's own finance department, social policy groups released the report, "Paying for Canada: Perspectives on Public Finance and National Programs." It showed that deliberate government policy to reduce taxation levels for some of the most economically advantaged groups in Canada had resulted…

Energy Security and Climate Change Policy in the OECD: The Political Economy of Carbon-Energy Taxation

NASA Astrophysics Data System (ADS)

Lachapelle, Erick

Why do countries tax the same fuels at widely different rates, even among similarly situated countries in the global political economy? Given the potentially destabilizing effects of climate change, and the political and economic risks associated with a reliance on geographically concentrated, finite fossil fuels, International Organizations and economists of all political stripes have consistently called for increasing tax rates on fossil-based energy. Despite much enthusiasm among policy experts, however, politicians concerned with distributional consequences, economic performance and competitiveness impacts continue to be wary of raising taxes on carbon-based fuels. In this context, this thesis investigates the political economy of tax rates affecting the price of fossil fuels in advanced capitalist democracies. Through an examination of the political limits of government capacity to implement stricter carbon-energy policy, as well as the identification of the correlates of higher carbon-based energy taxes, it throws new light on the conditions under which carbon-energy tax reform becomes politically possible. Based on recent data collected from the OECD, EEA and IEA, I develop an estimate of the relative size of implicit carbon taxes across OECD member countries on six carbon-based fuels and across the household and industrial sectors. I exploit large cross-national differences in these carbon-energy tax rates in order to identify the correlates of, and constraints on, carbon-energy tax reform. Applying multiple regression analysis to both cross-section and time-series cross-sectional (TSCS) data, this thesis leverages considerable empirical evidence to demonstrate how and why electoral systems matter for energy and environmental tax policy outcomes. In particular, I find considerable empirical evidence to support the claim that systems of proportional representation (PR), in addition to the partisan preferences of the electorate, work together to explain

An Application Domain Extension to CityGML for immovable property taxation: A Turkish case study

NASA Astrophysics Data System (ADS)

Çağdaş, Volkan

2013-04-01

It is generally acknowledged that immovable property taxes are one of the main revenue sources for local government. The literature emphasizes that the administration of property taxes needs well-developed inventories or registers that provide complete and accurate records of the taxed properties and their legal-economic attributes. This requirement is generally fulfilled by Spatial Data Infrastructures (SDIs) in which the coordinate exchange and sharing of geo-spatial data is provided by separate registers/information systems such as: cadastral systems, building and address registers. Recently, the Open Geospatial Consortium presented a core component of a 3D SDI in the form of an international domain standard for representing, storing and exchanging 3D city models. The CityGML allows the semantic and 3D geometrical representation of physical objects but does not deal with the legal and administrative aspects of the city objects which are required for the process of property taxation. This paper outlines the development of an Application Domain Extension (ADE) for the immovable property taxation domain that expands the CityGML data model with the legal and administrative concepts defined in Turkish Law. The study shows that this ADE could be a 3D national data model for municipal information systems and facilitate a more efficient taxation process, as well as providing data for urban planning, facility management and other municipal services.

The effect of taxation and regulation on cigarette smoking: Fresh evidence from Turkey.

PubMed

Cetin, Tamer

2017-12-01

Enacting Law No 5247 in May 2008, Turkey has initiated crucial anti-tobacco policies in the last decade. This paper aims to reveal on the effect of anti-tobacco policies such as excise taxes and regulations on cigarette smoking. To this aim, I empirically investigate the long-term dynamics of demand for cigarettes in Turkey through the OLS estimation strategy under various scenarios and models. Using monthly and quarterly data that cover the pre- and post- anti-smoking policy periods, I estimate demand elasticities and compare the pre- and post- taxation and regulation terms. The results presented in the paper confirm that taxation and regulation have affected the long-term dynamics of demand for cigarettes. The price and income elasticities of demand for cigarettes are significantly higher than the previous literature on Turkey. Demand elasticities have increased on average in the anti-tobacco policies period. Copyright © 2017 Elsevier B.V. All rights reserved.

Sugar-Sweetened Beverage, Obesity, and Type 2 Diabetes in Children and Adolescents: Policies, Taxation, and Programs.

PubMed

Yoshida, Yilin; Simoes, Eduardo J

2018-04-18

Obesity has grown at an alarming rate in children and adolescents. Concurrently, consumption on sugar-sweetened beverages (SSBs) also rose significantly. This review provides an overview of obesity and type 2 diabetes mellitus (T2DM) related to SSBs and current policies restricting SSBs in schools, school-based interventions, and taxation on reducing SSB intake and obesity. We also discuss challenges of and future steps for these initiatives. Clinical and epidemiological studies suggest a strong association between SSB intake and obesity and T2DM. School food policies have been initiated at federal, state, and local levels. School-based interventions have shown positive effects on SSB intake and obesity reduction. Taxation on SSBs is promising in combating obesity and in generating revenue. Challenges towards compliance and implementation of the policies and programs exist. The relationship between SSB and obesity and T2DM is a complex problem which requires comprehensive solutions. Continued efforts in restricting SSBs in schools are needed. Intervention programs should be tailored to age, gender, language, and culture and involve participation from families and local communities. Taxation can reduce SSB consumption by direct economic incentive, earmarking revenues to support healthy foods, and sending negative message. However, a higher tax rate may be necessary to have a measurable effect on weight.

Implementing the Biological Condition Gradient Framework for Management of Estuaries and Coasts

EPA Science Inventory

The Biological Condition Gradient (BCG) is an scientific approach to consistent bioassessment that was developed by the U.S. EPA’s Office of Water (Office of Science and Technology) and partners. This report describes implementation of the BCG framework for estuaries and coasts ...

International application of sugar-sweetened beverage (SSB) taxation in obesity reduction: factors that may influence policy effectiveness in country-specific contexts.

PubMed

Jou, Judy; Techakehakij, Win

2012-09-01

Sugar-sweetened beverage (SSB) taxation is becoming of increasing interest as a policy aimed at addressing the rising prevalence of obesity in many countries. Preliminary evidence indicates its potential to not only reduce obesity prevalence, but also generate public revenue. However, differences in country-specific contexts create uncertainties in its possible outcomes. This paper urges careful consideration of country-specific characteristics by suggesting three points in particular that may influence the effectiveness of a volume-based soft drink excise tax: population obesity prevalence, soft drink consumption levels, and existing baseline tax rates. Data from 19 countries are compared with regard to each point. The authors suggest that SSB or soft drink taxation policy may be more effective in reducing obesity prevalence where existing obesity prevalence and soft drink consumption levels are high. Conversely, in countries where the baseline tax rate is already considered high, SSB taxation may not have a noticeable impact on consumption patterns or obesity prevalence, and may incur negative feedback from the beverage industry or the general public. Thorough evaluation of these points is recommended prior to adopting SSB or soft drink taxation as an obesity reduction measure in any given country. Copyright © 2012 Elsevier Ireland Ltd. All rights reserved.

Estimated Effects of Different Alcohol Taxation and Price Policies on Health Inequalities: A Mathematical Modelling Study.

PubMed

Meier, Petra S; Holmes, John; Angus, Colin; Ally, Abdallah K; Meng, Yang; Brennan, Alan

2016-02-01

While evidence that alcohol pricing policies reduce alcohol-related health harm is robust, and alcohol taxation increases are a WHO "best buy" intervention, there is a lack of research comparing the scale and distribution across society of health impacts arising from alternative tax and price policy options. The aim of this study is to test whether four common alcohol taxation and pricing strategies differ in their impact on health inequalities. An econometric epidemiological model was built with England 2014/2015 as the setting. Four pricing strategies implemented on top of the current tax were equalised to give the same 4.3% population-wide reduction in total alcohol-related mortality: current tax increase, a 13.4% all-product duty increase under the current UK system; a value-based tax, a 4.0% ad valorem tax based on product price; a strength-based tax, a volumetric tax of £0.22 per UK alcohol unit (= 8 g of ethanol); and minimum unit pricing, a minimum price threshold of £0.50 per unit, below which alcohol cannot be sold. Model inputs were calculated by combining data from representative household surveys on alcohol purchasing and consumption, administrative and healthcare data on 43 alcohol-attributable diseases, and published price elasticities and relative risk functions. Outcomes were annual per capita consumption, consumer spending, and alcohol-related deaths. Uncertainty was assessed via partial probabilistic sensitivity analysis (PSA) and scenario analysis. The pricing strategies differ as to how effects are distributed across the population, and, from a public health perspective, heavy drinkers in routine/manual occupations are a key group as they are at greatest risk of health harm from their drinking. Strength-based taxation and minimum unit pricing would have greater effects on mortality among drinkers in routine/manual occupations (particularly for heavy drinkers, where the estimated policy effects on mortality rates are as follows: current tax

26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

Code of Federal Regulations, 2013 CFR

2013-04-01

... investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

Code of Federal Regulations, 2014 CFR

2014-04-01

... investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

Code of Federal Regulations, 2012 CFR

2012-04-01

... investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

Eliciting Values of Patients with Multiple Chronic Conditions: Evaluation of a Patient-centered Framework.

PubMed

Berry, Andrew B L; Lim, Catherine; Hartzler, Andrea L; Hirsch, Tad; Ludman, Evette; Wagner, Edward H; Ralston, James D

2017-01-01

Patients with multiple chronic conditions often face competing demands for care, and they often do not agree with physicians on priorities for care. Patients ' values shape their healthcare priorities, but existing methods for eliciting values do not necessarily meet patients ' care planning needs. We developed a patient-centered values framework based on a field study with patients and caregivers. In this paper we report on a survey to evaluate how the framework generalizes beyond field study participants, and how well the framework supports values elicitation. We found that respondents frame values in a way that is consistent with the framework, and that domains of the framework can be used to elicit a breadth of potential values individuals with MCC express. These findings demonstrate how a patient-centered perspective on values can expand on the domains considered in values clarification methods andfacilitate patient-provider communication in establishing shared care priorities.

Determination of the existence of economic rents accruing in the United States coal industry and implications of increased coal severance taxation

DOE Office of Scientific and Technical Information (OSTI.GOV)

Noser, T.C.

1986-01-01

To raise necessary revenues, many energy rich states have turned to greater utilization of severance taxation. Increases in oil and gas prices and the decline of nuclear power led to an increase in the competitiveness of coal, and perhaps to the generation of economic rents within the coal industry which state legislatures would hope to reappropriate via severance taxation. The purpose of this research is to determine if economic rents have been generated within the coal industry, and to analyze the implications of increased severance taxation. A mine simulation model was used to estimate the price per ton of coalmore » a typical firm would have to charge in order to cover all operating costs and earn a normal rate or return. Such estimates were made for eleven major coal producing states and compared to actual price data for the years 1978 through 1981. For each year, actual selling prices exceeded the minimum acceptable selling price necessary for firms to earn a normal rate of return, i.e., economic rents were generated in each year, totalling nearly $2.5 billion in 1981. Regarding the implications of increased severance taxation, it was argued that will the exception of a pure profits tax, any tax imposed on a profit-maximizing firm would discourage production and investment.« less

Applying the ICF framework to study changes in quality-of-life for youth with chronic conditions

PubMed Central

McDougall, Janette; Wright, Virginia; Schmidt, Jonathan; Miller, Linda; Lowry, Karen

2011-01-01

Objective The objective of this paper is to describe how the ICF framework was applied as the foundation for a longitudinal study of changes in quality-of-life (QoL) for youth with chronic conditions. Method This article will describe the study’s aims, methods, measures and data analysis techniques. It will point out how the ICF framework was used—and expanded upon—to provide a model for studying the impact of factors on changes in QoL for youth with chronic conditions. Further, it will describe the instruments that were chosen to measure the components of the ICF framework and the data analysis techniques that will be used to examine the impact of factors on changes in youths’ QoL. Conclusions Qualitative and longitudinal designs for studying QoL based on the ICF framework can be useful for unraveling the complex ongoing inter-relationships among functioning, contextual factors and individuals’ perceptions of their QoL. PMID:21034288

Eliciting Values of Patients with Multiple Chronic Conditions: Evaluation of a Patient-centered Framework

PubMed Central

Berry, Andrew B.L.; Lim, Catherine; Hartzler, Andrea L.; Hirsch, Tad; Ludman, Evette; Wagner, Edward H.; Ralston, James D.

2017-01-01

Patients with multiple chronic conditions often face competing demands for care, and they often do not agree with physicians on priorities for care. Patients ’ values shape their healthcare priorities, but existing methods for eliciting values do not necessarily meet patients ’ care planning needs. We developed a patient-centered values framework based on a field study with patients and caregivers. In this paper we report on a survey to evaluate how the framework generalizes beyond field study participants, and how well the framework supports values elicitation. We found that respondents frame values in a way that is consistent with the framework, and that domains of the framework can be used to elicit a breadth of potential values individuals with MCC express. These findings demonstrate how a patient-centered perspective on values can expand on the domains considered in values clarification methods andfacilitate patient-provider communication in establishing shared care priorities. PMID:29854107

The Internal Coherence Framework: Creating the Conditions for Continuous Improvement in Schools

ERIC Educational Resources Information Center

Forman, Michelle L.; Stosich, Elizabeth Leisy; Bocala, Candice

2017-01-01

"The Internal Coherence Framework" presents a system of research-based practices for assessing and developing the conditions that support adult and student learning in schools. Internal coherence is defined as the ability of educators in a school or system to connect and align resources to carry out an improvement strategy, engage in…

A Big Spatial Data Processing Framework Applying to National Geographic Conditions Monitoring

NASA Astrophysics Data System (ADS)

Xiao, F.

2018-04-01

In this paper, a novel framework for spatial data processing is proposed, which apply to National Geographic Conditions Monitoring project of China. It includes 4 layers: spatial data storage, spatial RDDs, spatial operations, and spatial query language. The spatial data storage layer uses HDFS to store large size of spatial vector/raster data in the distributed cluster. The spatial RDDs are the abstract logical dataset of spatial data types, and can be transferred to the spark cluster to conduct spark transformations and actions. The spatial operations layer is a series of processing on spatial RDDs, such as range query, k nearest neighbor and spatial join. The spatial query language is a user-friendly interface which provide people not familiar with Spark with a comfortable way to operation the spatial operation. Compared with other spatial frameworks, it is highlighted that comprehensive technologies are referred for big spatial data processing. Extensive experiments on real datasets show that the framework achieves better performance than traditional process methods.

Taxation records as a source of information for the study of historical floods in Southern Moravia, Czech Republic

NASA Astrophysics Data System (ADS)

Brázdil, Rudolf; Valášek, Hubert; Chromá, Kateřina; Dolák, Lukáš; Řezníčková, Ladislava; Dobrovolný, Petr

2014-05-01

The taxation system in Moravia allowed farmers to request tax relief if their crop yields had been negatively affected by hydrometeorological extremes. Firstly, the owners of land or individual farmers sent basic information about what had taken place, together with a detailed description of the damage, to the state executive (regional offices). After this, commissioners appointed by the regional administrator were obliged to inspect the places affected personally (in situ) and make records. Finally, the state executive made its decision as to whether to allow or reject the tax relief requested. The whole process was reflected in various surviving archival documents which contain information about the type of extreme event and the date of its occurrence, while the impact on crops may often be derived. Taxation documents of 201 estates in Southern Moravia, Czech Republic, prevailingly located in Moravian Land Archives in Brno, were studied to find information about hydrometeorological extremes. Such information is included for 84 of them. These data covering mainly the 18th-19th centuries were used for the study of historical floods (flash floods) complemented by other documentary sources and systematic hydrological observations (water stages, discharges) in the instrumental period (from the 1880s). Obtained flood data are analysed with respect to their temporal (frequency, seasonality) and spatial changes. Finally, uncertainties related to taxation records, such as their temporal and spatial incompleteness, the limits of the period of outside agricultural work (i.e. mainly May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about hydrometeorological extremes was of secondary importance) are discussed with respect to results obtained. Taxation records constitute an important source of data for the study of historical floods with a great potential to be used in many European countries.

Taxation records as a source of information for the study of historical floods in South Moravia, Czech Republic

NASA Astrophysics Data System (ADS)

Brázdil, R.; Chromá, K.; Řezníčková, L.; Valášek, H.; Dolák, L.; Stachoň, Z.; Soukalová, E.; Dobrovolný, P.

2014-07-01

Since the second half of the 17th century, tax relief has been available to farmers and landowners to offset flood damage to property (buildings) and land (fields, meadows, pastures, gardens) in South Moravia, Czech Republic. Historically, the written applications for this were supported by a relatively efficient bureaucratic process that left a clear data trail of documentation, preserved at several levels: in the communities affected, in regional offices, and in the Moravian Land Office, all of which are to be found in estate and family collections in the Moravian Land Archives in the city of Brno, the provincial capital. As well as detailed information about damage done and administrative responses to it, data is often preserved as to the flood event itself, the time of its occurrence and its impacts, sometimes together with causes and stages. The final flood database based on taxation records is used here to describe the temporal and spatial density of both flood events and the records themselves. The information derived is used to help create long-term flood chronologies for the Rivers Dyje, Jihlava, Svratka and Morava, combining floods interpreted from taxation records with other documentary data and floods derived from later systematic hydrological measurements (water levels, discharges). Common periods of higher flood frequency appear largely in 1821-1850 and 1921-1950, although this shifts to several other decades for individual rivers. Certain uncertainties are inseparable from flood data taxation records: their spatial and temporal incompleteness; the inevitable limitation to larger-scale damage and to the summer half-year; and the different characters of rivers, including land-use changes and channel modifications. Taxation data has great potential for extending our knowledge of past floods for the rest of the Czech Republic as well, not to mention other European countries in which records have survived.

A Machine LearningFramework to Forecast Wave Conditions

NASA Astrophysics Data System (ADS)

Zhang, Y.; James, S. C.; O'Donncha, F.

2017-12-01

Recently, significant effort has been undertaken to quantify and extract wave energy because it is renewable, environmental friendly, abundant, and often close to population centers. However, a major challenge is the ability to accurately and quickly predict energy production, especially across a 48-hour cycle. Accurate forecasting of wave conditions is a challenging undertaking that typically involves solving the spectral action-balance equation on a discretized grid with high spatial resolution. The nature of the computations typically demands high-performance computing infrastructure. Using a case-study site at Monterey Bay, California, a machine learning framework was trained to replicate numerically simulated wave conditions at a fraction of the typical computational cost. Specifically, the physics-based Simulating WAves Nearshore (SWAN) model, driven by measured wave conditions, nowcast ocean currents, and wind data, was used to generate training data for machine learning algorithms. The model was run between April 1st, 2013 and May 31st, 2017 generating forecasts at three-hour intervals yielding 11,078 distinct model outputs. SWAN-generated fields of 3,104 wave heights and a characteristic period could be replicated through simple matrix multiplications using the mapping matrices from machine learning algorithms. In fact, wave-height RMSEs from the machine learning algorithms (9 cm) were less than those for the SWAN model-verification exercise where those simulations were compared to buoy wave data within the model domain (>40 cm). The validated machine learning approach, which acts as an accurate surrogate for the SWAN model, can now be used to perform real-time forecasts of wave conditions for the next 48 hours using available forecasted boundary wave conditions, ocean currents, and winds. This solution has obvious applications to wave-energy generation as accurate wave conditions can be forecasted with over a three-order-of-magnitude reduction in

Can pricing deter adolescents and young adults from starting to drink: An analysis of the effect of alcohol taxation on drinking initiation among Thai adolescents and young adults.

PubMed

Sornpaisarn, Bundit; Shield, Kevin D; Cohen, Joanna E; Schwartz, Robert; Rehm, Jürgen

2015-12-01

The objective of this study is to assess the relationship between alcohol taxation changes and drinking initiation among adolescents and young adults (collectively "youth") in Thailand (a middle-income country). Using a survey panel, this study undertook an age-period-cohort analysis using four large-scale national cross-sectional surveys of alcohol consumption performed in Thailand in 2001, 2004, 2007 and 2011 (n=87,176 Thai youth, 15-24 years of age) to test the hypothesis that changes in the inflation-adjusted alcohol taxation rates are associated with drinking initiation. Regression analyses were used to examine the association between inflation-adjusted taxation increases and the prevalence of lifetime drinkers. After adjusting for potential confounders, clear cohort and age effects were observed. Furthermore, a 10% increase of the inflation-adjusted taxation rate of the total alcohol market was significantly associated with a 4.3% reduction in the prevalence of lifetime drinking among Thai youth. In conclusion, tax rate changes in Thailand from 2001 to 2011 were associated with drinking initiation among youth. Accordingly, increases in taxation may prevent drinking initiation among youth in countries with a high prevalence of abstainers and may reduce the harms caused by alcohol. Copyright © 2015 Ministry of Health, Saudi Arabia. Published by Elsevier Ltd. All rights reserved.

Estimated Effects of Different Alcohol Taxation and Price Policies on Health Inequalities: A Mathematical Modelling Study

PubMed Central

Meier, Petra S.; Holmes, John; Angus, Colin; Ally, Abdallah K.; Meng, Yang; Brennan, Alan

2016-01-01

Introduction While evidence that alcohol pricing policies reduce alcohol-related health harm is robust, and alcohol taxation increases are a WHO “best buy” intervention, there is a lack of research comparing the scale and distribution across society of health impacts arising from alternative tax and price policy options. The aim of this study is to test whether four common alcohol taxation and pricing strategies differ in their impact on health inequalities. Methods and Findings An econometric epidemiological model was built with England 2014/2015 as the setting. Four pricing strategies implemented on top of the current tax were equalised to give the same 4.3% population-wide reduction in total alcohol-related mortality: current tax increase, a 13.4% all-product duty increase under the current UK system; a value-based tax, a 4.0% ad valorem tax based on product price; a strength-based tax, a volumetric tax of £0.22 per UK alcohol unit (= 8 g of ethanol); and minimum unit pricing, a minimum price threshold of £0.50 per unit, below which alcohol cannot be sold. Model inputs were calculated by combining data from representative household surveys on alcohol purchasing and consumption, administrative and healthcare data on 43 alcohol-attributable diseases, and published price elasticities and relative risk functions. Outcomes were annual per capita consumption, consumer spending, and alcohol-related deaths. Uncertainty was assessed via partial probabilistic sensitivity analysis (PSA) and scenario analysis. The pricing strategies differ as to how effects are distributed across the population, and, from a public health perspective, heavy drinkers in routine/manual occupations are a key group as they are at greatest risk of health harm from their drinking. Strength-based taxation and minimum unit pricing would have greater effects on mortality among drinkers in routine/manual occupations (particularly for heavy drinkers, where the estimated policy effects on

Evaluation Framework and Analyses for Thermal Energy Storage Integrated with Packaged Air Conditioning

DOE Office of Scientific and Technical Information (OSTI.GOV)

Kung, F.; Deru, M.; Bonnema, E.

2013-10-01

Few third-party guidance documents or tools are available for evaluating thermal energy storage (TES) integrated with packaged air conditioning (AC), as this type of TES is relatively new compared to TES integrated with chillers or hot water systems. To address this gap, researchers at the National Renewable Energy Laboratory conducted a project to improve the ability of potential technology adopters to evaluate TES technologies. Major project outcomes included: development of an evaluation framework to describe key metrics, methodologies, and issues to consider when assessing the performance of TES systems integrated with packaged AC; application of multiple concepts from the evaluationmore » framework to analyze performance data from four demonstration sites; and production of a new simulation capability that enables modeling of TES integrated with packaged AC in EnergyPlus. This report includes the evaluation framework and analysis results from the project.« less

26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for the...

26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for the...

26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for the...

78 FR 79652 - Taxation of U.S. Persons That Are Shareholders of Section 1291 Funds

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-31

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-113350-13] RIN 1545-BL56 Taxation of U.S. Persons That Are Shareholders of Section 1291 Funds AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Partial withdrawal of notice of proposed rulemaking. SUMMARY: This document withdraws a...

A Graphical Exposition of the Link between Two Representations of the Excess Burden of Taxation

ERIC Educational Resources Information Center

Liu, Liqun; Rettenmaier, Andrew J.

2005-01-01

The excess burden of taxation typically has two graphical representations in undergraduate microeconomics and public finance textbooks: the IC/BC (indifference curve/budget constraint) representation and the demand/supply representation. The IC/BC representation has the advantage of showing the behavioral response to a distortionary tax and how a…

[Taxation of traditional rums in French overseas territories and public health: The example of Reunion Island].

PubMed

Mété, D

2017-11-01

France has a complex system for the taxation of alcoholic beverages. In the French overseas territories (FOT), the system includes little-known specificities whose purpose is to preserve the sugar-cane-rum sector, a pillar for the weak economies in these territories. Taxes are reduced for traditional rums produced and sold locally. This favors the marketing of alcoholic spirits at low prices. In metropolitan France, on the contrary, spirits are heavily taxed drinks and their share in consumption is minor. Reunion Island (RI) is a FOT confronted with significant socioeconomic precariousness and with one of the highest national morbidity and mortality rates associated with alcohol abuse. Spirits account for half of the total consumption of pure alcohol, with a strong predominance for local traditional rums. These products are preferentially consumed by vulnerable subjects, often affected by an alcohol-use disorder. This study consists of three parts. First, a comparative analysis of alcoholic beverage prices between RI and mainland France. Second, an analysis of the bibliography on the consequences of preferential consumption of spirits. Third, a literature review on the impact of taxation on alcohol-related morbidity and mortality. In France, the cheapest gram of pure alcohol is found in the FOT. The preferential consumption of spirits is associated with more frequent and more rapid complications. It is correlated with the level of alcoholic psychoses. Taxation is effective in reducing damage caused by the abuse of alcoholic beverages. The World Health Organization recommends the application of a minimum price for alcohol and tax increases. The reduced taxation of the traditional rums of the FOT does not take into account public health data. Its purpose is economic. In RI, it contributes to a high level of consumption of spirits and encourages excess mortality through alcohol abuse. It constitutes an inequality of health for these populations. Changes in this tax

Effects of Tobacco Taxation and Pricing on Smoking Behavior in High Risk Populations: A Knowledge Synthesis

PubMed Central

Bader, Pearl; Boisclair, David; Ferrence, Roberta

2011-01-01

Tobacco taxation is an essential component of a comprehensive tobacco control strategy. However, to fully realize the benefits it is vital to understand the impact of increased taxes among high-risk subpopulations. Are they influenced to the same extent as the general population? Do they need additional measures to influence smoking behavior? The objectives of this study were to synthesize the evidence regarding differential effects of taxation and price on smoking in: youth, young adults, persons of low socio-economic status, with dual diagnoses, heavy/long-term smokers, and Aboriginal people. Using a better practices approach, a knowledge synthesis was conducted using a systematic review of the literature and an expert advisory panel. Experts were involved in developing the study plan, discussing findings, developing policy recommendations, and identifying priorities for future research. Most studies found that raising cigarette prices through increased taxes is a highly effective measure for reducing smoking among youth, young adults, and persons of low socioeconomic status. However, there is a striking lack of evidence about the impact of increasing cigarette prices on smoking behavior in heavy/long-term smokers, persons with a dual diagnosis and Aboriginals. Given their high prevalence of smoking, urgent attention is needed to develop effective policies for the six subpopulations reviewed. These findings will be of value to policy-makers and researchers in their efforts to improve the effectiveness of tobacco control measures, especially with subpopulations at most risk. Although specific studies are needed, tobacco taxation is a key policy measure for driving success. PMID:22163198

Effects of tobacco taxation and pricing on smoking behavior in high risk populations: a knowledge synthesis.

PubMed

Bader, Pearl; Boisclair, David; Ferrence, Roberta

2011-11-01

Tobacco taxation is an essential component of a comprehensive tobacco control strategy. However, to fully realize the benefits it is vital to understand the impact of increased taxes among high-risk subpopulations. Are they influenced to the same extent as the general population? Do they need additional measures to influence smoking behavior? The objectives of this study were to synthesize the evidence regarding differential effects of taxation and price on smoking in: youth, young adults, persons of low socio-economic status, with dual diagnoses, heavy/long-term smokers, and Aboriginal people. Using a better practices approach, a knowledge synthesis was conducted using a systematic review of the literature and an expert advisory panel. Experts were involved in developing the study plan, discussing findings, developing policy recommendations, and identifying priorities for future research. Most studies found that raising cigarette prices through increased taxes is a highly effective measure for reducing smoking among youth, young adults, and persons of low socioeconomic status. However, there is a striking lack of evidence about the impact of increasing cigarette prices on smoking behavior in heavy/long-term smokers, persons with a dual diagnosis and Aboriginals. Given their high prevalence of smoking, urgent attention is needed to develop effective policies for the six subpopulations reviewed. These findings will be of value to policy-makers and researchers in their efforts to improve the effectiveness of tobacco control measures, especially with subpopulations at most risk. Although specific studies are needed, tobacco taxation is a key policy measure for driving success.

Effect of energy taxation on fuel choice and emissions (Energiaverojen vaikutus polttoainevalintoihin ja paeaestoeihin). Research notes (in English;Finnish)

DOE Office of Scientific and Technical Information (OSTI.GOV)

Leino, P.; Kosunen, P.; Rauhamaeki, J.

1997-05-01

The aim of the project was to study how various tax models for power plant fuels affect the fuel consumption and emissions of particles, sulphur dioxide (SO{sup 2}), nitrogen oxide (NOx) and carbon dioxide (CO{sup 2}). First, the development of Finnish energy taxation is discussed, followed by a survey of the energy production structure for 1994. For this purpose, it was necessary to prepare a large boiler database, which covers about 95% of the fuel consumption of Finnish energy production. The boiler database was used to calculate the emissions of particles, SO{sup 2}, NOx and CO{sup 2} in 1994. Themore » year 2010 selected under review is the year by which the Ministry of Trade and Industry has prepared their primary energy consumption estimates. Four different alternatives were studied as future tax models. In the first alternative taxation would be as it in years 1995--1996 and in the second alternative taxation would be as 1 January 1997. In the third alternative the Finnish application of EU taxes would be in force in full, i.e., the tax on heavy fuel oil would be 10 US dollars a barrel. In the fourth alternative there would be no taxes on fuels.« less

Transition to an aging Japan: public pension, savings, and capital taxation.

PubMed

Kato, R

1998-09-01

This study examined options for compensating for the shortages of money for public pensions due to population aging in Japan: increases in pension contributions, consumption pension taxes, interest income pension taxes, and inheritance pension taxes. The analysis relied on simulation in an expanded life cycle growth model. Data were obtained from 1992 estimations of population by the Institute of Population Problems of the Ministry of Health and Welfare. This study is unique in its use of real population data for the simulations and in its use of transition states. The analysis begins with a description of the altered Overlapping Generations Model by Auerback and Kotlikoff (1983). The model accounts for the inaccuracy of lifetime and liquidity constraints and ordinary budget constraints and reproduces the consumption-savings profiles of older people and incorporates wage income taxation and other forms of taxation. Income includes wage and interest income. The analysis includes a description of the method of simulation, assumptions, and evaluation of the effects of population aging. It is assumed that narrower government sector spending on general expenditures per worker will increase by 1% every year. It is concluded that national saving rates will probably decrease due to population aging. The lowest levels of capital stock and savings will result from higher pension contributions. The highest level of capital stock will result from higher consumption pension taxes during 1990-2015. Preferred policies should focus on increasing interest income rates.

Residential energy demand and the taxation of housing

DOE Office of Scientific and Technical Information (OSTI.GOV)

Gentry, W.M.

1994-12-31

This paper examines how the favorable tax treatment of housing capital in the U.S. affects the demand for residential energy. Relative to a tax system that is neutral between different investments, the current taxation of housing lowers the cost of housing capital by 23%. The tax subsidy for housing capital increases the demand for housing services and the concomitant energy demand and creates an incentive for the substitution of capital for energy in the production of housing services. Eliminating this tax subsidy for housing would lower the demand for housing services by 11.8% and residential energy demand by 6.8%. Alternatively,more » the same reduction in residential energy demand could be obtained through a 20% tax on residential energy. 13 refs., 4 tabs.« less

Hydrometeorological extremes derived from taxation records for south-eastern Moravia, Czech Republic, 1751-1900 AD

NASA Astrophysics Data System (ADS)

Brázdil, R.; Chromá, K.; Valášek, H.; Dolák, L.

2012-03-01

Historical written records associated with tax relief at ten estates located in south-eastern Moravia (Czech Republic) are used for the study of hydrometeorological extremes and their impacts during the period 1751-1900 AD. At the time, the taxation system in Moravia allowed farmers to request tax relief if their crop yields had been negatively affected by hydrological and meteorological extremes. The documentation involved contains information about the type of extreme event and the date of its occurrence, while the impact on crops may often be derived. A total of 175 extreme events resulting in some kind of damage are documented for 1751-1900, with the highest concentration between 1811 and 1860 (74.9% of all events analysed). The nature of events leading to damage (of a possible 272 types) include hailstorm (25.7%), torrential rain (21.7%), flood (21.0%), followed by thunderstorm, flash flood, late frost and windstorm. The four most outstanding events, affecting the highest number of settlements, were thunderstorms with hailstorms (25 June 1825, 20 May 1847 and 29 June 1890) and flooding of the River Morava (mid-June 1847). Hydrometeorological extremes in the 1816-1855 period are compared with those occurring during the recent 1961-2000 period. The results obtained are inevitably influenced by uncertainties related to taxation records, such as their temporal and spatial incompleteness, the limits of the period of outside agricultural work (i.e. mainly May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about hydrometeorological extremes was of secondary importance). Taxation records constitute an important source of data for historical climatology and historical hydrology and have a great potential for use in many European countries.

Taxpayer Impacts of State-Wide Taxation for School Districts in California. The Rand Paper Series.

ERIC Educational Resources Information Center

Cox, Millicent

California is under court order (Serrano v. Priest) to revise the system of financing public elementary and secondary education. Initial analysis had predicted that a shift to statewide taxation would result in greater educational resources at a lower tax cost for lower income families and fewer resources at a higher tax cost for wealthier…

The Effects of Progressive Taxation on Labor Supply when Hours and Wages Are Jointly Determined

ERIC Educational Resources Information Center

Aaronson, Daniel; French, Eric

2009-01-01

This paper extends a standard intertemporal labor supply model to account for progressive taxation as well as the joint determination of hourly wages and hours worked. We show that these two factors can have implications for both estimating labor supply elasticities as well as for using these elasticities in tax analysis. Failure to account for…

Are Alcohol Taxation and Pricing Policies Regressive? Product-Level Effects of a Specific Tax and a Minimum Unit Price for Alcohol.

PubMed

Vandenberg, Brian; Sharma, Anurag

2016-07-01

To compare estimated effects of two policy alternatives, (i) a minimum unit price (MUP) for alcohol and (ii) specific (per-unit) taxation, upon current product prices, per capita spending (A$), and per capita consumption by income quintile, consumption quintile and product type. Estimation of baseline spending and consumption, and modelling policy-to-price and price-to-consumption effects of policy changes using scanner data from a panel of demographically representative Australian households that includes product-level details of their off-trade alcohol spending (n = 885; total observations = 12,505). Robustness checks include alternative price elasticities, tax rates, minimum price thresholds and tax pass-through rates. Current alcohol taxes and alternative taxation and pricing policies are not highly regressive. Any regressive effects are small and concentrated among heavy consumers. The lowest-income consumers currently spend a larger proportion of income (2.3%) on alcohol taxes than the highest-income consumers (0.3%), but the mean amount is small in magnitude [A$5.50 per week (95%CI: 5.18-5.88)]. Both a MUP and specific taxation will have some regressive effects, but the effects are limited, as they are greatest for the heaviest consumers, irrespective of income. Among the policy alternatives, a MUP is more effective in reducing consumption than specific taxation, especially for consumers in the lowest-income quintile: an estimated mean per capita reduction of 11.9 standard drinks per week (95%CI: 11.3-12.6). Policies that increase the cost of the cheapest alcohol can be effective in reducing alcohol consumption, without having highly regressive effects. © The Author 2015. Medical Council on Alcohol and Oxford University Press. All rights reserved.

Taxation as prevention and as a treatment for obesity: the case of sugar-sweetened beverages.

PubMed

Novak, Nicole L; Brownell, Kelly D

2011-01-01

The contemporary American food environment makes energy-dense, nutrient-poor foods and beverages the "default" option for most consumers. Economic interventions like taxes can shift the relative prices of unhealthy foods to nudge consumers towards healthier options. Beverages with added sugar are a good starting point for food taxation; they constitute over 10 percent of caloric intake nationwide and provide little or no nutritional value. Current levels of taxation on sugar-sweetened beverages (SSBs) are too low to affect consumer behavior, but the implementation of a penny-per-ounce excise tax could lead to substantial public health benefits. Current estimates predict that a tax that raised the cost of SSBs by 20 percent could lead to an average reduction of 3.8 pounds per year for adults, causing the prevalence of obesity to decline from 33 to 30 percent. SSB taxes would also generate considerable revenue for public health and obesity prevention programs. Although the beverage industry is fighting such taxes with massive lobbying and public relations campaigns, support for the policies is increasing, especially when revenue is earmarked for obesity prevention.

The association between economic recession and public support for increased tobacco taxation in 27 European countries.

PubMed

Filippidis, Filippos T; Agaku, Israel T; Vardavas, Constantine I; Majeed, Azeem

2014-11-01

Increased taxation on tobacco products is an effective method of reducing tobacco use. This study assessed population support among respondents aged ≥15 years, from 27 European Union (EU) countries for increased taxation and other tobacco control measures during the 2009-2012 period. Nationally representative data were obtained from the 2009 (n=26,788) and 2012 (n=26,751) cross-sectional Eurobarometer surveys. Estimates were compared using chi-square statistics. The effect of the relative change in gross domestic product (GDP) on the change in support for increased taxation during 2009-2012 was calculated using the Pearson correlation coefficient and linear regression models. Between 2009 and 2012, population support for increased taxes on tobacco products declined (56.1% to 53.2%; p<0.001). However, support for other tobacco control measures increased significantly. After adjusting for baseline GDP per capita (2009), a 10% increase in GDP per capita was associated with 4.5% increase in support of tax increases. When Latvia and Lithuania were excluded from the analyses (because of their marked deviation from the general trend), there was a strong correlation between the change in GDP and support for increased taxes (ρ=0.64; p<0.001). Also, after adjusting for baseline GDP, support for higher taxes on tobacco increased by 7.0% for every 10% increase in GDP between 2009 and 2012. Population support for tax increases declined in the EU between 2009 and 2012, especially in countries with declines in GDP nonetheless, public support for other tobacco control measures remains high, thus indicating a viable environment for more comprehensive tobacco control. © 2014 the Nordic Societies of Public Health.

Recent judicial developments in state income taxation of the oil and gas industry

DOE Office of Scientific and Technical Information (OSTI.GOV)

Hellerstein, W.

1986-03-01

The oil and gas industry has been at the center of activity involving state income taxation. The author reviews several recent judicial decisions whose implications extend beyond individual state borders. He describes how state interpretations of the Uniform Division of Income for Tax Purposes Act (UDITPA) property factor, the deductibility of the Windfall Profits Tax, and the constitutionality of Alaska's separate accounting for oil companies led to decisions which affect controversies in other states.

Impact of energy taxation on economy, environmental and public health quality.

PubMed

Wang, Baoqing; Liu, Bowei; Niu, Honghong; Liu, Jianfeng; Yao, Shu

2018-01-15

This paper argues computable general equilibrium model and assess impact of energy taxation on economy, environmental and public health quality in Tianjin. In order to investigate different energy taxation based on medical cost and labor loss, the computable general equilibrium model integrating with input-output table and social accounting matrix (SAM) was constructed. The medical expense caused by air pollution of Tianjin in 2007 is 396 million yuan and death for 18104 people, which accounted for the total GDP and population 0.754‰ and 1.6‰, respectively. The results show that the enery taxes levy can improve the GDP, but it is only slightly. The energy taxes have adverse impact on energy sector because that the energy cost is increased. The scale of production is reduced, and the capital and labor resources are transferred to low energy consumption low emissions sector. The energy tax levy can reduce air pollutants concentration and improve air environmental quality. The PM 10 , SO 2 and NO 2 concentration in the energy taxes 5%-30% was reduced by 0.24%-0.24%, 0.09-0.52% and 0.29%-0.52% respectively. The medical expense has little impact on GDP, but labor loss has a certain effect on GDP. For higher energy taxes rate, the health effects on GDP can reach 0.06%-0.16%. This simultaneous economic and environmental improvement and health effect would thus have positive implications regarding energy taxes of the country. Copyright © 2017 Elsevier Ltd. All rights reserved.

Cyclic public goods games: Compensated coexistence among mutual cheaters stabilized by optimized penalty taxation

NASA Astrophysics Data System (ADS)

Griffin, Christopher; Belmonte, Andrew

2017-05-01

We study the problem of stabilized coexistence in a three-species public goods game in which each species simultaneously contributes to one public good while freeloading off another public good ("cheating"). The proportional population growth is governed by an appropriately modified replicator equation, depending on the returns from the public goods and the cost. We show that the replicator dynamic has at most one interior unstable fixed point and that the population becomes dominated by a single species. We then show that by applying an externally imposed penalty, or "tax" on success can stabilize the interior fixed point, allowing for the symbiotic coexistence of all species. We show that the interior fixed point is the point of globally minimal total population growth in both the taxed and untaxed cases. We then formulate an optimal taxation problem and show that it admits a quasilinearization, resulting in novel necessary conditions for the optimal control. In particular, the optimal control problem governing the tax rate must solve a certain second-order ordinary differential equation.

Cyclic public goods games: Compensated coexistence among mutual cheaters stabilized by optimized penalty taxation.

PubMed

Griffin, Christopher; Belmonte, Andrew

2017-05-01

We study the problem of stabilized coexistence in a three-species public goods game in which each species simultaneously contributes to one public good while freeloading off another public good ("cheating"). The proportional population growth is governed by an appropriately modified replicator equation, depending on the returns from the public goods and the cost. We show that the replicator dynamic has at most one interior unstable fixed point and that the population becomes dominated by a single species. We then show that by applying an externally imposed penalty, or "tax" on success can stabilize the interior fixed point, allowing for the symbiotic coexistence of all species. We show that the interior fixed point is the point of globally minimal total population growth in both the taxed and untaxed cases. We then formulate an optimal taxation problem and show that it admits a quasilinearization, resulting in novel necessary conditions for the optimal control. In particular, the optimal control problem governing the tax rate must solve a certain second-order ordinary differential equation.

Taxation--Rejection of the "Public Purpose" Requirement for State Tax Exemption--In re University of North Carolina.

ERIC Educational Resources Information Center

Massey, David Sanders

1981-01-01

The origin of the "public purpose" requirement in North Carolina and the contrary authority exempting property from taxation solely on the basis of state ownership is examined. The North Carolina Supreme Court declared exemptions for "public purposes" unconstitutional. (Available from: Wake Forest University School of Law,…

A stochastically fully connected conditional random field framework for super resolution OCT

NASA Astrophysics Data System (ADS)

Boroomand, A.; Tan, B.; Wong, A.; Bizheva, K.

2017-02-01

A number of factors can degrade the resolution and contrast of OCT images, such as: (1) changes of the OCT pointspread function (PSF) resulting from wavelength dependent scattering and absorption of light along the imaging depth (2) speckle noise, as well as (3) motion artifacts. We propose a new Super Resolution OCT (SR OCT) imaging framework that takes advantage of a Stochastically Fully Connected Conditional Random Field (SF-CRF) model to generate a Super Resolved OCT (SR OCT) image of higher quality from a set of Low-Resolution OCT (LR OCT) images. The proposed SF-CRF SR OCT imaging is able to simultaneously compensate for all of the factors mentioned above, that degrade the OCT image quality, using a unified computational framework. The proposed SF-CRF SR OCT imaging framework was tested on a set of simulated LR human retinal OCT images generated from a high resolution, high contrast retinal image, and on a set of in-vivo, high resolution, high contrast rat retinal OCT images. The reconstructed SR OCT images show considerably higher spatial resolution, less speckle noise and higher contrast compared to other tested methods. Visual assessment of the results demonstrated the usefulness of the proposed approach in better preservation of fine details and structures of the imaged sample, retaining biological tissue boundaries while reducing speckle noise using a unified computational framework. Quantitative evaluation using both Contrast to Noise Ratio (CNR) and Edge Preservation (EP) parameter also showed superior performance of the proposed SF-CRF SR OCT approach compared to other image processing approaches.

The cost-effectiveness and consumer acceptability of taxation strategies to reduce rates of overweight and obesity among children in Australia: study protocol.

PubMed

Comans, Tracy A; Whitty, Jennifer A; Hills, Andrew P; Kendall, Elizabeth; Turkstra, Erika; Gordon, Louisa G; Byrnes, Josh M; Scuffham, Paul A

2013-12-14

Childhood obesity is a recognised public health problem and around 25% of Australian children are overweight or obese. A major contributor is the obesogenic environment which encourages over consumption of energy dense nutrient poor food. Taxation is commonly proposed as a mechanism to reduce consumption of poor food choices and hence reduce rates of obesity and overweight in the community. An economic model will be developed to assess the lifetime benefits and costs to a cohort of Australian children by reducing energy dense nutrient poor food consumption through taxation mechanisms. The model inputs will be derived from a series of smaller studies. Food options for taxation will be derived from literature and expert opinion, the acceptability and impact of price changes will be explored through a Citizen's Jury and a discrete choice experiment and price elasticities will be derived from the discrete choice experiment and consumption data. The health care costs of managing rising levels of obesity are a challenge for all governments. This study will provide a unique contribution to the international knowledge base by engaging a variety of robust research techniques, with a multidisciplinary focus and be responsive to consumers from diverse socio-economic backgrounds.

Bifurcation and Control in a Singular Phytoplankton-Zooplankton-Fish Model with Nonlinear Fish Harvesting and Taxation

NASA Astrophysics Data System (ADS)

Meng, Xin-You; Wu, Yu-Qian

In this paper, a delayed differential algebraic phytoplankton-zooplankton-fish model with taxation and nonlinear fish harvesting is proposed. In the absence of time delay, the existence of singularity induced bifurcation is discussed by regarding economic interest as bifurcation parameter. A state feedback controller is designed to eliminate singularity induced bifurcation. Based on Liu’s criterion, Hopf bifurcation occurs at the interior equilibrium when taxation is taken as bifurcation parameter and is more than its corresponding critical value. In the presence of time delay, by analyzing the associated characteristic transcendental equation, the interior equilibrium loses local stability when time delay crosses its critical value. What’s more, the direction of Hopf bifurcation and stability of the bifurcating periodic solutions are investigated based on normal form theory and center manifold theorem, and nonlinear state feedback controller is designed to eliminate Hopf bifurcation. Furthermore, Pontryagin’s maximum principle has been used to obtain optimal tax policy to maximize the benefit as well as the conservation of the ecosystem. Finally, some numerical simulations are given to demonstrate our theoretical analysis.

The personal and national costs of mental health conditions: impacts on income, taxes, government support payments due to lost labour force participation

PubMed Central

2011-01-01

Background Mental health conditions have the ability to interrupt an individual's ability to participate in the labour force, and this can have considerable follow on impacts to both the individual and the state. Method Cross-sectional analysis of the base population of Health&WealthMOD, a microsimulation model built on data from the Australian Bureau of Statistics' Survey of Disability, Ageing and Carers and STINMOD, an income and savings microsimulation model was used to quantify the personal cost of lost income and the cost to the state from lost income taxation, increased benefits payments and lost GDP as a result of early retirement due to mental health conditions in Australians aged 45-64 in 2009. Results Individuals aged 45 to 64 years who have retired early due to depression personally have 73% lower income then their full time employed counterparts and those retired early due to other mental health conditions have 78% lower incomes. The national aggregate cost to government due to early retirement from these conditions equated to $278 million (£152.9 million) in lost income taxation revenue, $407 million (£223.9 million) in additional transfer payments and around $1.7 billion in GDP in 2009 alone. Conclusions The costs of mental health conditions to the individuals and the state are considerable. While individuals has to bear the economic costs of lost income in addition to the burden of the conditions itself, the impact on the state is loss of productivity from reduced workforce participation, lost income taxation revenue, and increased government support payments - in addition to direct health care costs. PMID:21526993

A data-driven feature extraction framework for predicting the severity of condition of congestive heart failure patients.

PubMed

Sideris, Costas; Alshurafa, Nabil; Pourhomayoun, Mohammad; Shahmohammadi, Farhad; Samy, Lauren; Sarrafzadeh, Majid

2015-01-01

In this paper, we propose a novel methodology for utilizing disease diagnostic information to predict severity of condition for Congestive Heart Failure (CHF) patients. Our methodology relies on a novel, clustering-based, feature extraction framework using disease diagnostic information. To reduce the dimensionality we identify disease clusters using cooccurence frequencies. We then utilize these clusters as features to predict patient severity of condition. We build our clustering and feature extraction algorithm using the 2012 National Inpatient Sample (NIS), Healthcare Cost and Utilization Project (HCUP) which contains 7 million discharge records and ICD-9-CM codes. The proposed framework is tested on Ronald Reagan UCLA Medical Center Electronic Health Records (EHR) from 3041 patients. We compare our cluster-based feature set with another that incorporates the Charlson comorbidity score as a feature and demonstrate an accuracy improvement of up to 14% in the predictability of the severity of condition.

The Effect of Cigarette Taxation on Prices: An Empirical Analysis Using Local-Level Data

DTIC Science & Technology

2012-01-01

index (COLI) and from the Tax Burden on Tobacco ( TBT ) to measure the relative effects of city, county and state excise cigarette taxation on cigarette...Researchers Association (ACCRA) cost of living index (COLI) and from the Tax Burden on Tobacco ( TBT ) to measure the relative effects of city, county and...Geographic Information Systems (GIS) software. In addition to the local-level data, we utilize the Tax Burden on Tobacco ( TBT ) dataset to analyze

The cost-effectiveness and consumer acceptability of taxation strategies to reduce rates of overweight and obesity among children in Australia: study protocol

PubMed Central

2013-01-01

Background Childhood obesity is a recognised public health problem and around 25% of Australian children are overweight or obese. A major contributor is the obesogenic environment which encourages over consumption of energy dense nutrient poor food. Taxation is commonly proposed as a mechanism to reduce consumption of poor food choices and hence reduce rates of obesity and overweight in the community. Methods/Design An economic model will be developed to assess the lifetime benefits and costs to a cohort of Australian children by reducing energy dense nutrient poor food consumption through taxation mechanisms. The model inputs will be derived from a series of smaller studies. Food options for taxation will be derived from literature and expert opinion, the acceptability and impact of price changes will be explored through a Citizen’s Jury and a discrete choice experiment and price elasticities will be derived from the discrete choice experiment and consumption data. Discussion The health care costs of managing rising levels of obesity are a challenge for all governments. This study will provide a unique contribution to the international knowledge base by engaging a variety of robust research techniques, with a multidisciplinary focus and be responsive to consumers from diverse socio-economic backgrounds. PMID:24330325

Economic Impact of Tobacco Price Increases Through Taxation: A Community Guide Systematic Review.

PubMed

Contreary, Kara A; Chattopadhyay, Sajal K; Hopkins, David P; Chaloupka, Frank J; Forster, Jean L; Grimshaw, Victoria; Holmes, Carissa B; Goetzel, Ron Z; Fielding, Jonathan E

2015-11-01

Tobacco use is a leading cause of preventable death in the U.S. and around the world. Increasing tobacco price through higher taxes is an effective intervention both to reduce tobacco use in the population and generate government revenues. The goal of this paper is to review evidence on the economic impact of tobacco price increases through taxation with a focus on the likely healthcare cost savings and improvements in employee productivity. The search covered studies published in English from January 2000 to July 2012 and included evaluations of national, state, and local policies to increase the price of any type of tobacco product by raising taxes in high-income countries. Economic review methods developed for The Guide to Community Preventive Services were used to screen and abstract included studies. Economic impact estimates were standardized to summarize the available evidence. Analyses were conducted in 2012. The review included eight modeling studies, with seven providing estimates of the impact on healthcare costs and three providing estimates of the value of productivity gains. Only one study provided an estimate of intervention costs. The economic merit of tobacco product price increases through taxation was determined from the overall body of evidence on per capita annual cost savings from a conservative 20% price increase. The evidence indicates that interventions that raise the unit price of tobacco products through taxes generate substantial healthcare cost savings and can generate additional gains from improved productivity in the workplace. Published by Elsevier Inc.

The Case of Web-Based Course on Taxation: Current Status, Problems and Future Improvement

NASA Astrophysics Data System (ADS)

Qin, Zhigang

This paper mainly introduces the case of the web-based course on taxation developed by Xiamen University. We analyze the current status, problems and future improvement of the web-based course. The web-based course has the basic contents and modules, but it has several problems including unclear object, lacking interaction, lacking examination module, lacking study management module, and the learning materials and the navigation are too simple. According to its problems, we put forward the measures to improve it.

Bayesian Framework Approach for Prognostic Studies in Electrolytic Capacitor under Thermal Overstress Conditions

NASA Technical Reports Server (NTRS)

Kulkarni, Chetan S.; Celaya, Jose R.; Goebel, Kai; Biswas, Gautam

2012-01-01

Electrolytic capacitors are used in several applications ranging from power supplies for safety critical avionics equipment to power drivers for electro-mechanical actuator. Past experiences show that capacitors tend to degrade and fail faster when subjected to high electrical or thermal stress conditions during operations. This makes them good candidates for prognostics and health management. Model-based prognostics captures system knowledge in the form of physics-based models of components in order to obtain accurate predictions of end of life based on their current state of heal th and their anticipated future use and operational conditions. The focus of this paper is on deriving first principles degradation models for thermal stress conditions and implementing Bayesian framework for making remaining useful life predictions. Data collected from simultaneous experiments are used to validate the models. Our overall goal is to derive accurate models of capacitor degradation, and use them to remaining useful life in DC-DC converters.

Common state mechanisms regulating tribal tobacco taxation and sales, the USA, 2015

PubMed Central

DeLong, Hillary; Chriqui, Jamie; Leider, Julien; Chaloupka, Frank J

2016-01-01

Background Native American tribes, as sovereign nations, are exempt from state tobacco excise taxation, and self-govern on-reservation activity in the USA. Under Federal law, state excise taxes are owed by non-members purchasing tobacco on tribal land, but states are limited in how they enforce or collect these taxes. This study highlights the various policy approaches that states have taken to regulate tobacco sales on tribal lands given jurisdictional challenges. Methods State laws (statutes, regulations and case law), Attorney General opinions, and revenue notices and rulings effective as of 1 January 2015 for all 50 states and the District of Columbia were compiled using Boolean searches in Lexis-Nexis and Westlaw. Laws were limited to those addressing taxation compacts or tobacco sales involving tribal entities. Master Settlement Agreement laws and non-codified tribal codes/compacts were excluded. Results Twenty of the 34 states with tribal lands address tribal tobacco sales. Fourteen states address intergovernmental compacts: 11 are tobacco specific, and suggest or require specific provisions. Fifteen states address tribal tax stamps: 2 explicitly prohibit stamping tribally sold products, 9 stamp all products, and 4 stamp some. Prepayment of excise tax is required in 12 states: 6 on all products, 4 on products in excess of quota, and 2 on products sold by non-tribal retailers. 6 states use quotas to limit tax-free tobacco available to tribes. Conclusions Many states with a tribal presence have no formal strategies for non-members purchasing tobacco on tribal lands. Formalising policies and harmonising tax rates may assist states in collecting tax revenue from non-tribal consumers. PMID:27354677

Damaging hailstorms in South Moravia, Czech Republic, in the seventeenth to twentieth centuries as derived from taxation records

NASA Astrophysics Data System (ADS)

Brázdil, Rudolf; Chromá, Kateřina; Valášek, Hubert; Dolák, Lukáš; Řezníčková, Ladislava

2016-01-01

Hailstorms are among the hydrometeorological extremes recognised in the historical past of the Czech Lands as grounds for tax relief if agricultural crops or material structures were damaged by them. The administrative process involved three levels (community, regional office, land office). The damage reports and taxation records for South Moravia (the southeastern parts of today's Czech Republic) were mainly stored in the Moravian Land Archives at Brno in estate accounts and collections of family archives. Data related to the date of a given hailstorm, its accompanying convective phenomena, the communities affected and the type of damage, as interpreted from taxation records, has created a database spanning the years 1650 to 1941 AD. A total of 766 records contain descriptions that cover 433 days upon which hailstorms did damage in South Moravia, as well as incidentally provide some additional information for the remainder of the Czech Lands and other parts of the Austro-Hungarian empire. The hailstorms detected concentrate to a large extent around the 1821-1850 period, which accounts for 44.4 % of all events. Although reported most frequently without other convective phenomena, they were often accompanied by torrential rain. The current contribution analyses the four most outstanding hailstorms in detail, those characterised by the highest number of estates and communities affected: 26 May 1830, 18 July 1832, 25 June 1844 and 20 June 1848. Uncertainties in hailstorm data, particularly with regard to their spatial and temporal heterogeneity, are discussed. Finally, the 1811-1850 period, with the highest number of hailstorm days, is compared with hailstorm patterns that derive from systematic meteorological observations in the 1961-2000 reference period. Damaging hailstorms disclosed by taxation data will be used to compile long-term hailstorm series for South Moravia (together with those derived from other documentary evidence and systematic meteorological

An Effective Model of Institutional Taxation: Lunatic Asylums in Nineteenth-Century England

PubMed Central

Stebbings, Chantal

2011-01-01

The compulsory establishment of large public lunatic asylums under Act of parliament in the nineteenth century to address the enormous increase in the number of the insane raised legal and practical challenges in relation to their status within the law of tax. As a result of their therapeutic and custodial objectives, these novel institutions required extensive landed property and very specific systems of governance, the fiscal consequences of which potentially undermined those very objectives. This article examines and analyses the nature and legal process of the application of the tax regime to these asylums, concluding that it constituted a rare and effective model of institutional taxation. PMID:21552307

Period doubling cascades of prey-predator model with nonlinear harvesting and control of over exploitation through taxation

NASA Astrophysics Data System (ADS)

Gupta, R. P.; Banerjee, Malay; Chandra, Peeyush

2014-07-01

The present study investigates a prey predator type model for conservation of ecological resources through taxation with nonlinear harvesting. The model uses the harvesting function as proposed by Agnew (1979) [1] which accounts for the handling time of the catch and also the competition between standard vessels being utilized for harvesting of resources. In this paper we consider a three dimensional dynamic effort prey-predator model with Holling type-II functional response. The conditions for uniform persistence of the model have been derived. The existence and stability of bifurcating periodic solution through Hopf bifurcation have been examined for a particular set of parameter value. Using numerical examples it is shown that the system admits periodic, quasi-periodic and chaotic solutions. It is observed that the system exhibits periodic doubling route to chaos with respect to tax. Many forms of complexities such as chaotic bands (including periodic windows, period-doubling bifurcations, period-halving bifurcations and attractor crisis) and chaotic attractors have been observed. Sensitivity analysis is carried out and it is observed that the solutions are highly dependent to the initial conditions. Pontryagin's Maximum Principle has been used to obtain optimal tax policy to maximize the monetary social benefit as well as conservation of the ecosystem.

A Computational Framework for Identifiability and Ill-Conditioning Analysis of Lithium-Ion Battery Models

DOE Office of Scientific and Technical Information (OSTI.GOV)

López C, Diana C.; Wozny, Günter; Flores-Tlacuahuac, Antonio

2016-03-23

The lack of informative experimental data and the complexity of first-principles battery models make the recovery of kinetic, transport, and thermodynamic parameters complicated. We present a computational framework that combines sensitivity, singular value, and Monte Carlo analysis to explore how different sources of experimental data affect parameter structural ill conditioning and identifiability. Our study is conducted on a modified version of the Doyle-Fuller-Newman model. We demonstrate that the use of voltage discharge curves only enables the identification of a small parameter subset, regardless of the number of experiments considered. Furthermore, we show that the inclusion of a single electrolyte concentrationmore » measurement significantly aids identifiability and mitigates ill-conditioning.« less

Taxation indices of forest stand as the basis for cadastral valuation of forestlands

NASA Astrophysics Data System (ADS)

Kovyazin, V.; Belyaev, V.; Pasko, O.; Romanchikov, A.

2014-08-01

Cadastral valuation of forestlands is one of the problems of the modern economy. Valuation procedures depend either on the profitability of timbering or forest areas are not differentiated according to value. The authors propose the procedure based on taxation indices of strata. The most important factors influencing the valuation are determined. The dependence that allows establishing the relative cost of a certain forest area is defined. Knowing the cadastral value of a model area, it is possible to determine the values of all other sites. The evaluation results correlate with the Faustman procedure with slight difference in the absolute value.

Taxation of unmined minerals; Current developments in the Commonwealth of Kentucky

DOE Office of Scientific and Technical Information (OSTI.GOV)

Bremberg, B.P.

1989-01-01

This paper reports on the Kentucky Revenue Cabinet which began implementing its controversial unmined minerals tax program. The Revenue Cabinet should complete its first annual assessment under this program in December, 1989. The Revenue Cabinet's initial efforts to collect basic data concerning the Commonwealth's coal bearing lands has yielded data coverage for 5 million of Kentucky's 10 million acres of coal lands. Approximately 1000 detailed information returns have been filed. The returns will be used to help create an undeveloped mineral reserves inventory, determine mineral ownership, and value mineral reserves. This new program is run by the Revenue Cabinet's Mineralmore » Valuation Section, under the Division of Technical Support, Department of Property Taxation. It has been in business since September of 1988.« less

Floodplain Condition and Water Framework Directive River Classification in England: Evidence of a Disconnect.

NASA Astrophysics Data System (ADS)

Bentley, S.

2017-12-01

The European Union Water Framework Directive came into force in October 2000 committing European Union member states to achieve Good Ecological Status for all water bodies. By 2015 29% of rivers across England had achieved this level suggesting that these watercourse units are now functioning well. This study utilises recently published land cover data for England clipped to the floodplain boundary as defined by the 100 year return period discharge to examine the state of valley bottom vegetation and function for these Good Status rivers. Agricultural use of floodplain areas is high with cereal and horticulture covering an average of 24% and pasture accounting for some 37% of the area. Maximum values increase to 77% and 92% respectively. In all cases wetland accounts for less than 2% of the floodplain and rough grassland averages 7%. Such significant and widespread alteration to floodplain vegetation character suggests that the ecological functioning of this component of the fluvial system has been severely negatively impacted calling into question the Water Framework Directive status level. This is a fault of the Water Framework Directive process which only explicitly evaluates the hydromorphological component of the fluvial system for high status rivers preferring to infer functioning from biological indicators that are focused on in-channel assessments. The fundamental omission of floodplain condition in the Water Framework Directive process will result in only partial achievement of the original goals of the Directive with the majority of Europe's floodplains remaining in a highly degraded, non-functional state.

Common state mechanisms regulating tribal tobacco taxation and sales, the USA, 2015.

PubMed

DeLong, Hillary; Chriqui, Jamie; Leider, Julien; Chaloupka, Frank J

2016-10-01

Native American tribes, as sovereign nations, are exempt from state tobacco excise taxation, and self-govern on-reservation activity in the USA. Under Federal law, state excise taxes are owed by non-members purchasing tobacco on tribal land, but states are limited in how they enforce or collect these taxes. This study highlights the various policy approaches that states have taken to regulate tobacco sales on tribal lands given jurisdictional challenges. State laws (statutes, regulations and case law), Attorney General opinions, and revenue notices and rulings effective as of 1 January 2015 for all 50 states and the District of Columbia were compiled using Boolean searches in Lexis-Nexis and Westlaw. Laws were limited to those addressing taxation compacts or tobacco sales involving tribal entities. Master Settlement Agreement laws and non-codified tribal codes/compacts were excluded. Twenty of the 34 states with tribal lands address tribal tobacco sales. Fourteen states address intergovernmental compacts: 11 are tobacco specific, and suggest or require specific provisions. Fifteen states address tribal tax stamps: 2 explicitly prohibit stamping tribally sold products, 9 stamp all products, and 4 stamp some. Prepayment of excise tax is required in 12 states: 6 on all products, 4 on products in excess of quota, and 2 on products sold by non-tribal retailers. 6 states use quotas to limit tax-free tobacco available to tribes. Many states with a tribal presence have no formal strategies for non-members purchasing tobacco on tribal lands. Formalising policies and harmonising tax rates may assist states in collecting tax revenue from non-tribal consumers. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

Hydrometeorological extremes and their impacts, as derived from taxation records for south-eastern Moravia, Czech Republic, AD 1751-1900

NASA Astrophysics Data System (ADS)

Brázdil, R.; Chromá, K.; Valášek, H.; Dolák, L.

2011-12-01

Historical written records associated with tax relief at ten estates located in south-eastern Moravia (Czech Republic) are used for the study of hydrometeorological extremes and their impacts during the period AD 1751-1900. At the time, the taxation system in Moravia allowed farmers to request tax relief if their crop yields had been negatively affected by hydrological and meteorological extremes. The documentation involved contains information about the type of extreme event and the date of its occurrence, while the impact on crops may often be derived. A total of 175 extreme events resulting in some kind of damage is documented for 1751-1900, with the highest concentration between 1811 and 1860 (74.9% of all events analysed). The nature of events leading to damage (of a possible 272 types) include hailstorm (25.7%), torrential rain (21.7%), and flood (21.0%), followed by thunderstorm, flash flood, late frost and windstorm. The four most outstanding events, affecting the highest number of settlements, were thunderstorms with hailstorms (25 June 1825, 20 May 1847 and 29 June 1890) and flooding of the River Morava (mid-June 1847). Hydrometeorological extremes in the 1816-1855 period are compared with those occurring during the recent 1961-2000 period. The results obtained are inevitably influenced by uncertainties related to taxation records, such as their temporal and spatial incompleteness, the limits of the period of outside agricultural work (i.e. mainly May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about hydrometeorological extremes was of secondary importance). Taxation records constitute an important source of data for historical climatology and historical hydrology and have a great potential for use in many European countries.

Semiautomatic tumor segmentation with multimodal images in a conditional random field framework.

PubMed

Hu, Yu-Chi; Grossberg, Michael; Mageras, Gikas

2016-04-01

Volumetric medical images of a single subject can be acquired using different imaging modalities, such as computed tomography, magnetic resonance imaging (MRI), and positron emission tomography. In this work, we present a semiautomatic segmentation algorithm that can leverage the synergies between different image modalities while integrating interactive human guidance. The algorithm provides a statistical segmentation framework partly automating the segmentation task while still maintaining critical human oversight. The statistical models presented are trained interactively using simple brush strokes to indicate tumor and nontumor tissues and using intermediate results within a patient's image study. To accomplish the segmentation, we construct the energy function in the conditional random field (CRF) framework. For each slice, the energy function is set using the estimated probabilities from both user brush stroke data and prior approved segmented slices within a patient study. The progressive segmentation is obtained using a graph-cut-based minimization. Although no similar semiautomated algorithm is currently available, we evaluated our method with an MRI data set from Medical Image Computing and Computer Assisted Intervention Society multimodal brain segmentation challenge (BRATS 2012 and 2013) against a similar fully automatic method based on CRF and a semiautomatic method based on grow-cut, and our method shows superior performance.

Making Mass Schooling Affordable: In-Kind Taxation and the Establishment of an Elementary School System in Sweden, 1840-1870

ERIC Educational Resources Information Center

Westberg, Johannes

2016-01-01

This article discusses the significance of in-kind taxation and payments in kind for the establishment of an elementary school system in Sweden, in the 1840-1870 period. By analysing the funding of teachers' wages, the heating of the school facilities, and school building construction in the 12 rural school districts of the Sundsvall region, this…

ChronoMedIt--a computational quality audit framework for better management of patients with chronic conditions.

PubMed

Mabotuwana, Thusitha; Warren, Jim

2010-02-01

Quality audit and feedback to general practice is an important aspect of successful chronic disease management. However, due to the complex temporal relationships associated with the nature of chronic illness, formulating clinically relevant queries within the context of a specific evaluation period is difficult. We abstracted requirements from a set of previously developed criteria to develop a generic criteria model that can be used to formulate queries related to chronic condition management. We implemented and verified the framework, ChronoMedIt, to execute clinical queries within the scope of the criteria model. Our criteria model consists of four broad classes of audit criteria - lapse in indicated therapy, no measurement recording, time to achieve target and measurement contraindicating therapy. Using these criteria classes as a guide, ChronoMedIt has been implemented as an extensible framework. ChronoMedIt can produce criteria reports and has an integrated prescription and measurement timeline visualisation tool. We illustrate the use of the framework by identifying patients on suboptimal therapy based on a range of pre-determined audit criteria using production electronic medical record data from two general medical practices for 607 and 679 patients with hypertension. As the most prominent result, we find that 59% (out of 607) and 34% (out of 679) of patients with hypertension had at least one episode of >30day lapse in their antihypertensive therapy over a 12-month evaluation period. ChronoMedIt can reliably execute a wide range of clinically useful queries to identify patients whose chronic condition management can be improved.

A Modelling Framework to Assess the Effect of Pressures on River Abiotic Habitat Conditions and Biota

PubMed Central

Kail, Jochem; Guse, Björn; Radinger, Johannes; Schröder, Maria; Kiesel, Jens; Kleinhans, Maarten; Schuurman, Filip; Fohrer, Nicola; Hering, Daniel; Wolter, Christian

2015-01-01

River biota are affected by global reach-scale pressures, but most approaches for predicting biota of rivers focus on river reach or segment scale processes and habitats. Moreover, these approaches do not consider long-term morphological changes that affect habitat conditions. In this study, a modelling framework was further developed and tested to assess the effect of pressures at different spatial scales on reach-scale habitat conditions and biota. Ecohydrological and 1D hydrodynamic models were used to predict discharge and water quality at the catchment scale and the resulting water level at the downstream end of a study reach. Long-term reach morphology was modelled using empirical regime equations, meander migration and 2D morphodynamic models. The respective flow and substrate conditions in the study reach were predicted using a 2D hydrodynamic model, and the suitability of these habitats was assessed with novel habitat models. In addition, dispersal models for fish and macroinvertebrates were developed to assess the re-colonization potential and to finally compare habitat suitability and the availability / ability of species to colonize these habitats. Applicability was tested and model performance was assessed by comparing observed and predicted conditions in the lowland Treene River in northern Germany. Technically, it was possible to link the different models, but future applications would benefit from the development of open source software for all modelling steps to enable fully automated model runs. Future research needs concern the physical modelling of long-term morphodynamics, feedback of biota (e.g., macrophytes) on abiotic habitat conditions, species interactions, and empirical data on the hydraulic habitat suitability and dispersal abilities of macroinvertebrates. The modelling framework is flexible and allows for including additional models and investigating different research and management questions, e.g., in climate impact research as well

Exploiting the flexibility of a family of models for taxation and redistribution

NASA Astrophysics Data System (ADS)

Bertotti, M. L.; Modanese, G.

2012-08-01

We discuss a family of models expressed by nonlinear differential equation systems describing closed market societies in the presence of taxation and redistribution. We focus in particular on three example models obtained in correspondence to different parameter choices. We analyse the influence of the various choices on the long time shape of the income distribution. Several simulations suggest that behavioral heterogeneity among the individuals plays a definite role in the formation of fat tails of the asymptotic stationary distributions. This is in agreement with results found with different approaches and techniques. We also show that an excellent fit for the computational outputs of our models is provided by the κ-generalized distribution introduced by Kaniadakis in [Physica A 296, 405 (2001)].

Comparative analysis of property taxation policies within Greece and Cyprus evaluating the use of GIS, CAMA, and remote sensing techniques

NASA Astrophysics Data System (ADS)

Dimopoulos, Thomas; Labropoulos, Tassos; Hadjimitsis, Diofantos G.

2014-08-01

This paper aims to examine how CAMA, GIS and Remote Sensing are integrated to assist property taxation. Real property tax apart from its fiscal dimension is directly linked to geographic location. The value of the land and other immovable features such as buildings and structures is determined from specific parameters. All these immovable assets are visible and have specific geographic location & coordinates, materials, occupied area, land-use & utility, ownership & occupancy status and finally a specific value (ad valorem property taxation system) according to which the property tax is levied to taxpayers. Of high importance in the tax imposing procedure is that the use of CAMA, GIS and Remote Sensing tools is capable of providing effective and efficient collection of this property value determining data. Furthermore, these tools can track changes during a property's lifecycle such parcel subdivision into plots, demolition of a building and development of a new one or track a change in the planning zone. The integration of these systems also supports a full range of business processes on revenue mobilization ranging from billing to taxpayers objections management.

DISTILLER: a data integration framework to reveal condition dependency of complex regulons in Escherichia coli.

PubMed

Lemmens, Karen; De Bie, Tijl; Dhollander, Thomas; De Keersmaecker, Sigrid C; Thijs, Inge M; Schoofs, Geert; De Weerdt, Ami; De Moor, Bart; Vanderleyden, Jos; Collado-Vides, Julio; Engelen, Kristof; Marchal, Kathleen

2009-01-01

We present DISTILLER, a data integration framework for the inference of transcriptional module networks. Experimental validation of predicted targets for the well-studied fumarate nitrate reductase regulator showed the effectiveness of our approach in Escherichia coli. In addition, the condition dependency and modularity of the inferred transcriptional network was studied. Surprisingly, the level of regulatory complexity seemed lower than that which would be expected from RegulonDB, indicating that complex regulatory programs tend to decrease the degree of modularity.

Assessing uncertainties in global cropland futures using a conditional probabilistic modelling framework

NASA Astrophysics Data System (ADS)

Engström, Kerstin; Olin, Stefan; Rounsevell, Mark D. A.; Brogaard, Sara; van Vuuren, Detlef P.; Alexander, Peter; Murray-Rust, Dave; Arneth, Almut

2016-11-01

We present a modelling framework to simulate probabilistic futures of global cropland areas that are conditional on the SSP (shared socio-economic pathway) scenarios. Simulations are based on the Parsimonious Land Use Model (PLUM) linked with the global dynamic vegetation model LPJ-GUESS (Lund-Potsdam-Jena General Ecosystem Simulator) using socio-economic data from the SSPs and climate data from the RCPs (representative concentration pathways). The simulated range of global cropland is 893-2380 Mha in 2100 (± 1 standard deviation), with the main uncertainties arising from differences in the socio-economic conditions prescribed by the SSP scenarios and the assumptions that underpin the translation of qualitative SSP storylines into quantitative model input parameters. Uncertainties in the assumptions for population growth, technological change and cropland degradation were found to be the most important for global cropland, while uncertainty in food consumption had less influence on the results. The uncertainties arising from climate variability and the differences between climate change scenarios do not strongly affect the range of global cropland futures. Some overlap occurred across all of the conditional probabilistic futures, except for those based on SSP3. We conclude that completely different socio-economic and climate change futures, although sharing low to medium population development, can result in very similar cropland areas on the aggregated global scale.

The impact of alcohol taxation on liver cirrhosis mortality.

PubMed

Ponicki, William R; Gruenewald, Paul J

2006-11-01

The objective of this study is to investigate the impact of distilled spirits, wine, and beer taxes on cirrhosis mortality using a large-panel data set and statistical models that control for various other factors that may affect that mortality. The analyses were performed on a panel of 30 U.S. license states during the period 1971-1998 (N = 840 state-by-year observations). Exogenous measures included current and lagged versions of beverage taxes and income, as well as controls for states' age distribution, religion, race, health care availability, urbanity, tourism, and local bans on alcohol sales. Regression analyses were performed using random-effects models with corrections for serial autocorrelation and heteroscedasticity among states. Cirrhosis rates were found to be significantly related to taxes on distilled spirits but not to taxation of wine and beer. Consistent results were found using different statistical models and model specifications. Consistent with prior research, cirrhosis mortality in the United States appears more closely linked to consumption of distilled spirits than to that of other alcoholic beverages.

Estimating the public economic consequences of introducing varenicline smoking cessation therapy in South Korea using a fiscal analytic framework.

PubMed

Connolly, Mark P; Baker, Christine L; Kotsopoulos, Nikolaos

2018-06-01

Smoking gives rise to many cross-sectorial public costs and benefits for government. Costs arise from increased healthcare spending and work-related social benefits, while smoking itself provides significant revenue for government from tobacco taxes. To better understand the public economic impact of smoking and smoking cessation therapies, this study developed a government perspective framework for assessing smoking-attributable morbidity and mortality and associated public costs. This framework includes changes in lifetime tax revenue and health costs, as well as changes in tobacco tax revenue, from fewer smokers. A modified generational accounting framework was developed to assess relationships between smoking-attributable morbidity and mortality and public economic consequences of smoking, including lifetime tax revenue gains/losses, government social transfers, and health spending. Based on the current prevalence of smoking in South Korean males, a cohort model was developed for smokers, former-smokers, and never-smokers. The model simulated the lifetime discounted fiscal transfers for different age cohorts in 5 year age bands, and the return on investment (ROI) from smoking cessation therapy. Former smokers are estimated to generate higher lifetime earnings and direct tax revenues and lower lifetime healthcare costs due to the reduction of smoking-attributable mortality and morbidity compared to smokers, even after accounting for reduced tobacco taxes paid. Based on the costs of public investments in varenicline, this study estimated a ROI from 1.4-1.7, depending on treatment age, with higher ROI in younger cohorts, with an average ROI of 1.6 for those aged less than 65. This analysis suggests that reductions in smoking can generate positive public economic benefits for government, even after accounting for lost tobacco tax revenues. The results described here are likely applicable to countries having similar underlying smoking prevalence, comparable taxation

Taxation of smokeless tobacco in India.

PubMed

Rout, S K; Arora, M

2014-12-01

The role of fiscal policy, especially taxation, though has been proved to be an effective instrument of tobacco control, its application is limited in India due to several reasons. This paper examines the tax structure, price and affordability of SLT products in order to provide evidence on how to strengthen the role of fiscal policy in tobacco control. Secondary data on tax structure and revenue from tobacco products were collected from the Ministry of Finance, Government of India. In order to measure the rise of prices corresponding to the increase in tax rate, the retail price index (RPI) and Whole Price Index (WPI) of SLT products were compared with the price index for all commodities for the period 2006-2012. The affordability of tobacco products is calculated by dividing prices of tobacco products by per capita income. During the last 6 years, the tax rate on SLT has gone up leading to a rise in the prices of SLT products more than the general price rise. However, the price rise is less than the per capita income growth indicating increasing affordability. The study observed a decline in the consumption of zarda and kahini due to the price increase during 2008-2013. However, the decline in the consumption of zarda is less compared with khaini due to a very low rise in its price. The prices should be raised more than the growth in income to influence consumption. Tax administration is a major challenge for SLT products and strengthening it could enhance revenue collection from SLT products.

DISTILLER: a data integration framework to reveal condition dependency of complex regulons in Escherichia coli

PubMed Central

Lemmens, Karen; De Bie, Tijl; Dhollander, Thomas; De Keersmaecker, Sigrid C; Thijs, Inge M; Schoofs, Geert; De Weerdt, Ami; De Moor, Bart; Vanderleyden, Jos; Collado-Vides, Julio; Engelen, Kristof; Marchal, Kathleen

2009-01-01

We present DISTILLER, a data integration framework for the inference of transcriptional module networks. Experimental validation of predicted targets for the well-studied fumarate nitrate reductase regulator showed the effectiveness of our approach in Escherichia coli. In addition, the condition dependency and modularity of the inferred transcriptional network was studied. Surprisingly, the level of regulatory complexity seemed lower than that which would be expected from RegulonDB, indicating that complex regulatory programs tend to decrease the degree of modularity. PMID:19265557

Building a measurement framework of burden of treatment in complex patients with chronic conditions: a qualitative study.

PubMed

Eton, David T; Ramalho de Oliveira, Djenane; Egginton, Jason S; Ridgeway, Jennifer L; Odell, Laura; May, Carl R; Montori, Victor M

2012-01-01

Burden of treatment refers to the workload of health care as well as its impact on patient functioning and well-being. We set out to build a conceptual framework of issues descriptive of burden of treatment from the perspective of the complex patient, as a first step in the development of a new patient-reported measure. We conducted semistructured interviews with patients seeking medication therapy management services at a large, academic medical center. All patients had a complex regimen of self-care (including polypharmacy), and were coping with one or more chronic health conditions. We used framework analysis to identify and code themes and subthemes. A conceptual framework of burden of treatment was outlined from emergent themes and subthemes. Thirty-two patients (20 female, 12 male, age 26-85 years) were interviewed. Three broad themes of burden of treatment emerged including: the work patients must do to care for their health; problem-focused strategies and tools to facilitate the work of self-care; and factors that exacerbate the burden felt. The latter theme encompasses six subthemes including challenges with taking medication, emotional problems with others, role and activity limitations, financial challenges, confusion about medical information, and health care delivery obstacles. We identified several key domains and issues of burden of treatment amenable to future measurement and organized them into a conceptual framework. Further development work on this conceptual framework will inform the derivation of a patient-reported measure of burden of treatment.

Averting obesity and type 2 diabetes in India through sugar-sweetened beverage taxation: an economic-epidemiologic modeling study.

PubMed

Basu, Sanjay; Vellakkal, Sukumar; Agrawal, Sutapa; Stuckler, David; Popkin, Barry; Ebrahim, Shah

2014-01-01

Taxing sugar-sweetened beverages (SSBs) has been proposed in high-income countries to reduce obesity and type 2 diabetes. We sought to estimate the potential health effects of such a fiscal strategy in the middle-income country of India, where there is heterogeneity in SSB consumption, patterns of substitution between SSBs and other beverages after tax increases, and vast differences in chronic disease risk within the population. Using consumption and price variations data from a nationally representative survey of 100,855 Indian households, we first calculated how changes in SSB price alter per capita consumption of SSBs and substitution with other beverages. We then incorporated SSB sales trends, body mass index (BMI), and diabetes incidence data stratified by age, sex, income, and urban/rural residence into a validated microsimulation of caloric consumption, glycemic load, overweight/obesity prevalence, and type 2 diabetes incidence among Indian subpopulations facing a 20% SSB excise tax. The 20% SSB tax was anticipated to reduce overweight and obesity prevalence by 3.0% (95% CI 1.6%-5.9%) and type 2 diabetes incidence by 1.6% (95% CI 1.2%-1.9%) among various Indian subpopulations over the period 2014-2023, if SSB consumption continued to increase linearly in accordance with secular trends. However, acceleration in SSB consumption trends consistent with industry marketing models would be expected to increase the impact efficacy of taxation, averting 4.2% of prevalent overweight/obesity (95% CI 2.5-10.0%) and 2.5% (95% CI 1.0-2.8%) of incident type 2 diabetes from 2014-2023. Given current consumption and BMI distributions, our results suggest the largest relative effect would be expected among young rural men, refuting our a priori hypothesis that urban populations would be isolated beneficiaries of SSB taxation. Key limitations of this estimation approach include the assumption that consumer expenditure behavior from prior years, captured in price elasticities

The recent and projected public health and economic benefits of cigarette taxation in Greece.

PubMed

Alpert, Hillel R; Vardavas, Constantine I; Chaloupka, Frank J; Vozikis, Athanassios; Athanasakis, Konstantinos; Kyriopoulos, Ioannis; Bertic, Monique; Behrakis, Panagiotis K; Connolly, Gregory N

2014-09-01

Greece is in an economic crisis compounded by the costs caused by smoking. The present investigation estimates the economic and public health benefits ensuing from the recent cigarette excise tax increase in 2011 and projects the potential benefits from an additional €2.00 per pack cigarette tax increase. The effects of the recent cigarette excise tax increase were calculated on outcome measures: total price per pack, including specific excise, ad valorem tax, and value-added tax consumption; tax revenue; and per capita consumption of cigarettes. Additionally, smoking-attributable mortality, years of potential life lost, and productivity losses were estimated. Projected effects of an additional €2.00 per pack tax increase on consumption and tax revenue were also assessed. The cigarette excise tax increase in 2011 created €558 million in new tax revenue. Cigarette consumption reached a recent low of 24.9 billion sticks sold or 2197 sticks per person in 2011, indicating a 16% decrease in per capita cigarette consumption from the previous year. An additional €2.00 per pack increase in Greek cigarette taxes is projected to result in reduced cigarette sales by an additional 20% and lead to an increase in total cigarette tax revenues by nearly €1.2 billion and the prevention of 192,000 premature deaths. Nations such as Greece, should employ taxation as a crucial measure to promote public health and economic development in such dire times. International economic organisations should aggressively pursue programmes and policies that champion the economic benefits of tobacco taxation. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

Hydrometeorological extremes and their impacts derived from taxation records for south-eastern Moravia (Czech Republic) in the period 1751-1900

NASA Astrophysics Data System (ADS)

Chromá, K.; Brázdil, R.; Valášek, H.; Dolák, L.

2012-04-01

Hydrometeorological extremes always influenced human activities and caused great material damage or even loss of human lives. In the Czech Lands (recently the Czech Republic), systematic meteorological and hydrological observations started generally in the latter half of the 19th century. In order to create long-term series of hydrometeorological extremes, it is necessary to search for other sources of information for their study before 1850. In this study, written records associated with tax relief at ten estates located in south-eastern Moravia are used for the study of hydrometeorological extremes and their impacts during the period 1751-1900. The taxation system in Moravia allowed farmers to request tax relief if their crop yields had been negatively affected by hydrological and meteorological extremes. The documentation involved contains information about the type of extreme event and the date of its occurrence, and the impacts on crops may often be derived. A total of 175 extreme events resulting in some kind of damage is documented for 1751-1900, with the highest concentration between 1811 and 1860. The nature of events leading to damage (of a possible 272 types) include hailstorm (25.7%), torrential rain (21.7%), and flood (21.0%), followed by thunderstorm, flash flood, late frost and windstorm. The four most outstanding events, affecting the highest number of settlements, were thunderstorms with hailstorms (25 June 1825, 20 May 1847 and 29 June 1890) and flooding of the River Morava (mid-June 1847). Hydrometeorological extremes in the 1816-1855 period are compared with those occurring during the recent 1961-2000 period. The results obtained are inevitably influenced by uncertainties related to taxation records, such as their temporal and spatial incompleteness, the limits of the period of outside agricultural work (i.e. mainly May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about

A Systematic Review Exploring the Social Cognitive Theory of Self-Regulation as a Framework for Chronic Health Condition Interventions

PubMed Central

Tougas, Michelle E.; Hayden, Jill A.; McGrath, Patrick J.; Huguet, Anna; Rozario, Sharlene

2015-01-01

Background Theory is often recommended as a framework for guiding hypothesized mechanisms of treatment effect. However, there is limited guidance about how to use theory in intervention development. Methods We conducted a systematic review to provide an exemplar review evaluating the extent to which use of theory is identified and incorporated within existing interventions. We searched electronic databases PubMed, PsycINFO, CENTRAL, and EMBASE from inception to May 2014. We searched clinicaltrials.gov for registered protocols, reference lists of relevant systematic reviews and included studies, and conducted a citation search in Web of Science. We included peer-reviewed publications of interventions that referenced the social cognitive theory of self-regulation as a framework for interventions to manage chronic health conditions. Two reviewers independently assessed articles for eligibility. We contacted all authors of included studies for information detailing intervention content. We describe how often theory mechanisms were addressed by interventions, and report intervention characteristics used to address theory. Results Of 202 articles that reported using the social cognitive theory of self-regulation, 52% failed to incorporate self-monitoring, a main theory component, and were therefore excluded. We included 35 interventions that adequately used the theory framework. Intervention characteristics were often poorly reported in peer-reviewed publications, 21 of 35 interventions incorporated characteristics that addressed each of the main theory components. Each intervention addressed, on average, six of eight self-monitoring mechanisms, two of five self-judgement mechanisms, and one of three self-evaluation mechanisms. The self-monitoring mechanisms ‘Feedback’ and ‘Consistency’ were addressed by all interventions, whereas the self-evaluation mechanisms ‘Self-incentives’ and ‘External rewards’ were addressed by six and four interventions

Modelling the implications of regular increases in tobacco taxation in the tobacco endgame.

PubMed

Cobiac, Linda J; Ikeda, Tak; Nghiem, Nhung; Blakely, Tony; Wilson, Nick

2015-06-01

We examine the potential role for taxation in the tobacco endgame in New Zealand, where the goal is to become 'smokefree' (less than 5% smoking prevalence) by 2025. Modelling study using a dynamic population model. New Zealand, Māori and non-Māori men and women. Annual increases in tobacco excise tax of 5%, 10%, 15% and 20% (with 10% reflecting the annual increase recently legislated by the New Zealand Government to 2016). With a continued commitment to annual 10% increases in tobacco excise tax, in addition to on-going Quitline and cessation support, New Zealand's smoking prevalence is projected to fall from 15.1% in 2013 to 8.7% (95% uncertainty interval 8.6% to 8.9%) by 2025. This is compared to 9.9% without any further tax rises. With annual tax increases of 20%, the prevalence is projected to fall to 7.6% (7.5% to 7.7%) by 2025. The potential reductions in smoking prevalence are substantial for both Māori and non-Māori populations, although annual tax increases as high as 20% will still only see Māori smoking prevalence in 2025 approaching the non-Māori smoking levels for 2013. Scenario analyses did not suggest that growth of the illicit tobacco market would substantively undermine the impact of tobacco tax rises. Nevertheless, unknown factors such as the gradual denormalisation of smoking and changes to the 'nicotine market' may influence sensitivity to changes in tobacco prices in the future. Regular increases in tobacco taxation could play an important role in helping to achieve tobacco endgames. However, this modelling in New Zealand suggests that a wider range of tobacco endgame strategies will be needed to achieve a smoke-free goal of less than 5% prevalence for all social groups--a conclusion that could also apply in other countries. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate.

PubMed

Hofmann, Eva; Hoelzl, Erik; Kirchler, Erich

2008-01-01

Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. We present a comprehensive review on the relevance of citizens' knowledge of tax law, their attitudes towards the government and taxation, personal norms, perceived social norms and fairness, as well as motivational tendencies to comply, and discuss possibilities for strategic intervention to increase tax compliance.

Does industrial waste taxation contribute to reduction of landfilled waste? Dynamic panel analysis considering industrial waste category in Japan.

PubMed

Sasao, Toshiaki

2014-11-01

Waste taxes, such as landfill and incineration taxes, have emerged as a popular option in developed countries to promote the 3Rs (reduce, reuse, and recycle). However, few studies have examined the effectiveness of waste taxes. In addition, quite a few studies have considered both dynamic relationships among dependent variables and unobserved individual heterogeneity among the jurisdictions. If dependent variables are persistent, omitted variables cause a bias, or common characteristics exist across the jurisdictions that have introduced waste taxes, the standard fixed effects model may lead to biased estimation results and misunderstood causal relationships. In addition, most existing studies have examined waste in terms of total amounts rather than by categories. Even if significant reductions in total waste amounts are not observed, some reduction within each category may, nevertheless, become evident. Therefore, this study analyzes the effects of industrial waste taxation on quantities of waste in landfill in Japan by applying the bias-corrected least-squares dummy variable (LSDVC) estimators; the general method of moments (difference GMM); and the system GMM. In addition, the study investigates effect differences attributable to industrial waste categories and taxation types. This paper shows that industrial waste taxes in Japan have minimal, significant effects on the reduction of final disposal amounts thus far, considering dynamic relationships and waste categories. Copyright © 2014 Elsevier Ltd. All rights reserved.

Averting Obesity and Type 2 Diabetes in India through Sugar-Sweetened Beverage Taxation: An Economic-Epidemiologic Modeling Study

PubMed Central

Basu, Sanjay; Vellakkal, Sukumar; Agrawal, Sutapa; Stuckler, David; Popkin, Barry; Ebrahim, Shah

2014-01-01

Background Taxing sugar-sweetened beverages (SSBs) has been proposed in high-income countries to reduce obesity and type 2 diabetes. We sought to estimate the potential health effects of such a fiscal strategy in the middle-income country of India, where there is heterogeneity in SSB consumption, patterns of substitution between SSBs and other beverages after tax increases, and vast differences in chronic disease risk within the population. Methods and Findings Using consumption and price variations data from a nationally representative survey of 100,855 Indian households, we first calculated how changes in SSB price alter per capita consumption of SSBs and substitution with other beverages. We then incorporated SSB sales trends, body mass index (BMI), and diabetes incidence data stratified by age, sex, income, and urban/rural residence into a validated microsimulation of caloric consumption, glycemic load, overweight/obesity prevalence, and type 2 diabetes incidence among Indian subpopulations facing a 20% SSB excise tax. The 20% SSB tax was anticipated to reduce overweight and obesity prevalence by 3.0% (95% CI 1.6%–5.9%) and type 2 diabetes incidence by 1.6% (95% CI 1.2%–1.9%) among various Indian subpopulations over the period 2014–2023, if SSB consumption continued to increase linearly in accordance with secular trends. However, acceleration in SSB consumption trends consistent with industry marketing models would be expected to increase the impact efficacy of taxation, averting 4.2% of prevalent overweight/obesity (95% CI 2.5–10.0%) and 2.5% (95% CI 1.0–2.8%) of incident type 2 diabetes from 2014–2023. Given current consumption and BMI distributions, our results suggest the largest relative effect would be expected among young rural men, refuting our a priori hypothesis that urban populations would be isolated beneficiaries of SSB taxation. Key limitations of this estimation approach include the assumption that consumer expenditure behavior from

A framework for tracking post-wildfire trajectories and desired future conditions using NDVI time series

NASA Astrophysics Data System (ADS)

Norman, S. P.; Hargrove, W. W.; Lee, D. C.; Spruce, J.

2013-12-01

Wildfires could provide a cost-effective means to maintain or restore some aspects of fire-adapted landscapes. Yet with the added influence of climate change and invasives, wildfires may also facilitate or accelerate undesired type conversions. As megafires are becoming increasingly common across portions of the US West, managers require a framework for long-term monitoring that integrates the trajectories of fire-prone landscapes and objectives, not just conditions immediately after a burn. Systematic use of satellite data provides an efficient cross-jurisdictional solution to this problem. Since 2000, MODIS-technology has provided high frequency, 240m resolution observations of Earth. Using this data stream, the ForWarn system, developed through a partnership of the US Forest Service, NASA-Stennis and others, provides 46 estimates of the Normalized Difference Vegetation Index (NDVI) per year for the conterminous US. From this time series, a variety of secondary metrics have been derived including median annual NDVI, amplitude, and phenological spikiness. Each is both a fire and recovery sensitive measure that allows managers to systematically track conditions with respect to either the pre-fire baseline or desired future conditions more adaptively. In dry interior forests where wildfires could be used to thin stands, recovery to untreated conditions may not be desired given fuels objectives or climate change. In more mesic systems, fire effects may be monitored as staged succession. With both coarse filter monitoring and desired conditions in hand, managers can better recognize and prioritize problems in disturbance-prone landscapes.

Facile synthesis of -C[double bond, length as m-dash]N- linked covalent organic frameworks under ambient conditions.

PubMed

Ding, San-Yuan; Cui, Xiao-Hui; Feng, Jie; Lu, Gongxuan; Wang, Wei

2017-10-31

We reported herein a facile approach for the synthesis of -C[double bond, length as m-dash]N- linked covalent organic frameworks under ambient conditions. Three known (COF-42, COF-43, and COF-LZU1) and one new (Pr-COF-42) COF materials were successfully synthesized using this method. Furthermore, this simple synthetic approach makes the large-scale synthesis of -C[double bond, length as m-dash]N- linked COFs feasible.

Establishing physico-chemical reference conditions in Mediterranean streams according to the European Water Framework Directive.

PubMed

Sánchez-Montoya, María del Mar; Arce, Maria Isabel; Vidal-Abarca, María Rosario; Suárez, María Luisa; Prat, Narcís; Gómez, Rosa

2012-05-01

Type-specific physico-chemical reference conditions are required for the assessment of ecological status in the Water Framework Directive context, similarly to the biological and hydro-morphological elements. This directive emphasises that natural variability of quality elements in high status (reference condition) needs to be quantified. Mediterranean streams often present a marked seasonal pattern in hydrological, biological and geochemical processes which could affect physico-chemical reference conditions. This study establishes general physico-chemical reference conditions (oxygenation, nutrient, salinity and acidification conditions) for different Mediterranean stream types. 116 potential reference sites located in 23 Mediterranean catchments in Spain were sampled in spring, summer and autumn in 2003. All sites were subjected to a screening method for the selection of reference sites in Mediterranean streams (Mediterranean Reference Criteria) and classified using a pre-established stream typology that establishes five different stream types (temporary streams, evaporite-calcareous at medium altitude, siliceous headwaters, calcareous headwaters and large watercourses). Reference conditions (reference value and reference threshold equivalents to high-good class boundary) were calculated using two different methods according to the availability of reference sites: the reference site 75th percentile approach of all reference sites and the 25th percentile of the population approach. The majority of the studied potential reference sites (76 out of 116) were selected as reference sites. Regarding type-specific reference conditions, only siliceous headwaters could be considered different from the rest of stream types because lower conductivity and pH. All reference stream types presented seasonal differences as regards some parameters, except for temporary streams due to the high natural variation of this stream type. For those parameters which presented seasonal

Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate

PubMed Central

Hofmann, Eva; Hoelzl, Erik; Kirchler, Erich

2010-01-01

Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. We present a comprehensive review on the relevance of citizens' knowledge of tax law, their attitudes towards the government and taxation, personal norms, perceived social norms and fairness, as well as motivational tendencies to comply, and discuss possibilities for strategic intervention to increase tax compliance. PMID:22428111

Evaluating Harms in the Assessment of Net Benefit: A Framework for Newborn Screening Condition Review

PubMed Central

Goldenberg, Aaron J.; Comeau, Anne Marie; Grosse, Scott D.; Tanksley, Susan; Prosser, Lisa A.; Ojodu, Jelili; Botkin, Jeffrey R.; Kemper, Alex R.; Green, Nancy S.

2016-01-01

Background The Department of Health and Human Services (HHS) Advisory Committee on Heritable Disorders in Newborns and Children (“Advisory Committee”) makes recommendations to the HHS Secretary regarding addition of new conditions to the national Recommended Uniform Screening Panel for newborns. The Advisory Committee’s decision-making process includes assessing the net benefit of screening for nominated conditions, informed by systematic evidence reviews generated by an independent Condition Review Workgroup. The evidence base regarding harms associated with screening for specific conditions is often more limited than that for benefits. Procedures The process for defining potential harms from newborn screening reviewed the frameworks from other public health evidence-based review processes, adapted to newborn screening by experts in systematic review, newborn screening programs and bioethics, with input from and approval by the Advisory Committee. Main findings To support the Advisory Committee’s review of nominated conditions, the Workgroup has developed a standardized approach to evaluation of harms and relevant gaps in the evidence. Types of harms include the physical burden to infants; psychosocial and logistic burdens to families from screening or diagnostic evaluation; increased risk of medical treatment for infants diagnosed earlier than children with clinical presentation; delayed diagnosis from false negative results; psychosocial harm from false positive results; uncertainty of clinical diagnosis, age of onset or clinical spectrum; and disparities in access to diagnosis or therapy. Conclusions Estimating the numbers of children at risk, the magnitude, timing and likelihood of harms will be integrated into Workgroup reports to the Advisory Committee. PMID:26833040

Tobacco policies and vulnerable girls and women: toward a framework for gender sensitive policy development.

PubMed

Greaves, Lorraine; Jategaonkar, Natasha

2006-09-01

This article assesses the effects of comprehensive tobacco control policies on diverse subpopulations of girls and women who are at increased vulnerability to tobacco use because of disadvantage. The authors report on a recent assessment of experimental literature examining tobacco taxation; smoking location restrictions in public and private spaces; and sales restrictions. A comprehensive search was undertaken to identify relevant studies and evaluation reports. Gender based and diversity analyses were performed to identify pertinent sex differences and gender influences that would affect the application and impact of the policy. Finally, the results were contextualised within the wider literature on women's tobacco use and women's health. The authors consider not only the intended policy effects, but also explicitly examine the gendered and/or unintended consequences of these policies on other aspects of girls and women's health and wellbeing. A framework for developing gender sensitive tobacco programmes and policies for low income girls and women is provided.

Tobacco policies and vulnerable girls and women: toward a framework for gender sensitive policy development

PubMed Central

Greaves, Lorraine; Jategaonkar, Natasha

2006-01-01

This article assesses the effects of comprehensive tobacco control policies on diverse subpopulations of girls and women who are at increased vulnerability to tobacco use because of disadvantage. The authors report on a recent assessment of experimental literature examining tobacco taxation; smoking location restrictions in public and private spaces; and sales restrictions. A comprehensive search was undertaken to identify relevant studies and evaluation reports. Gender based and diversity analyses were performed to identify pertinent sex differences and gender influences that would affect the application and impact of the policy. Finally, the results were contextualised within the wider literature on women's tobacco use and women's health. The authors consider not only the intended policy effects, but also explicitly examine the gendered and/or unintended consequences of these policies on other aspects of girls and women's health and wellbeing. A framework for developing gender sensitive tobacco programmes and policies for low income girls and women is provided. PMID:17708012

77 FR 31783 - Property Transferred in Connection With the Performance of Services Under Section 83

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-30

... the IRS do not believe that such a condition was intended to defer the taxation of the stock transfer... provision of the securities law that would delay taxation under section 83 is section 16(b) of the Exchange... preclude taxation under section 83 when the shares resulting from exercise of the option are transferred to...

The Impact of Taxation Reduction on Smoking in Youth between 1990 and 1999: Results from a Reconstructed Cohort Analysis of the Canadian Community Health Surveys

PubMed Central

Birkett, Nicholas J.

2014-01-01

Background Increases in taxation can contribute to smoking control. In the early 1990’s, tobacco smuggling rates in Canada increased dramatically. Governments responded with a substantial reduction in taxes on tobacco products. This study examines the impact of these tax changes on smoking in youth in Canada. Methods Data on smoking from three consecutive cycles of the Canadian Community Health Surveys were combined and analyzed using a reconstructed cohort approach. Age, sex and calendar year specific rates of smoking experimentation and the onset of daily smoking were estimated for youth. Estimates apply to the entire Canadian population. Results There was a strong increase in smoking in youth in the years following the reduction in tobacco taxes. The increase was stronger in women. The rates returned to pre-1990 rates by about 2002. The number of excess daily smokers for people born between 1977 and 1985 that can be linked to the taxation reduction is about 190,000. Interpretation There is strong evidence that reduction of tobacco taxes to combat smuggling had an adverse impact on smoking rates in youth. PMID:24699515

The impact of taxation reduction on smoking in youth between 1990 and 1999: results from a reconstructed cohort analysis of the Canadian Community Health Surveys.

PubMed

Birkett, Nicholas J

2014-01-01

Increases in taxation can contribute to smoking control. In the early 1990's, tobacco smuggling rates in Canada increased dramatically. Governments responded with a substantial reduction in taxes on tobacco products. This study examines the impact of these tax changes on smoking in youth in Canada. Data on smoking from three consecutive cycles of the Canadian Community Health Surveys were combined and analyzed using a reconstructed cohort approach. Age, sex and calendar year specific rates of smoking experimentation and the onset of daily smoking were estimated for youth. Estimates apply to the entire Canadian population. There was a strong increase in smoking in youth in the years following the reduction in tobacco taxes. The increase was stronger in women. The rates returned to pre-1990 rates by about 2002. The number of excess daily smokers for people born between 1977 and 1985 that can be linked to the taxation reduction is about 190,000. There is strong evidence that reduction of tobacco taxes to combat smuggling had an adverse impact on smoking rates in youth.

Taxation as metaphor. The hospital and public responsibility.

PubMed

Friedman, E

1992-01-01

In the debate over the tax status of voluntary hospitals, most hospital executives and trustees do not seem to comprehend--or want to comprehend--the underlying issues. First, the terror of being associated with a tax hike has led many politicians to seek other "revenue enhancements" that are more ingenious than they are honest. On the other hand, many of these governments have legitimate financial problems and are seeking new sources of revenue. A second, related issue is uncertainty over what should be done about the uninsured and Medicaid populations. In the absence of an acceptable solution, we will continue to provide direct public support to public hospitals and indirect public support to private providers--including charitable tax exemptions. The third underlying issue is hospitals' curiously narrow view of their private-sector status. Most of the functions hospitals provide are not only publicly funded; they are, in fact, public functions. Finally, hospitals believe they are inherently moral organizations because they provide an inherently moral service. But hospitals grew to their present role in society almost by accident; their services are neither unique nor ethically superior. It is in how hospitals provide care that their morality can be measured, not in the fact that they provide some kind of care to somebody. An honest appraisal of these issues will help each hospital answer the basic question: As an ethical and moral matter, should this organization be paying taxes? But is this fight really about taxes? I believe society and government are using taxation as a metaphor for trust in hospitals.

Development of an international comorbidity education framework.

PubMed

Lawson, C; Pati, S; Green, J; Messina, G; Strömberg, A; Nante, N; Golinelli, D; Verzuri, A; White, S; Jaarsma, T; Walsh, P; Lonsdale, P; Kadam, U T

2017-08-01

The increasing number of people living with multiple chronic conditions in addition to an index condition has become an international healthcare priority. Health education curricula have been developed alongside single condition frameworks in health service policy and practice and need redesigning to incorporate optimal management of multiple conditions. Our aims were to evaluate current teaching and learning about comorbidity care amongst the global population of healthcare students from different disciplines and to develop an International Comorbidity Education Framework (ICEF) for incorporating comorbidity concepts into health education. We surveyed nursing, medical and pharmacy students from England, India, Italy and Sweden to evaluate their understanding of comorbidity care. A list of core comorbidity content was constructed by an international group of higher education academics and clinicians from the same disciplines, by searching current curricula and analysing clinical frameworks and the student survey data. This list was used to develop the International Comorbidity Education Framework. The survey sample consisted of 917 students from England (42%), India (48%), Italy (8%) and Sweden (2%). The majority of students across all disciplines said that they lacked knowledge, training and confidence in comorbidity care and were unable to identify specific teaching on comorbidities. All student groups wanted further comorbidity training. The health education institution representatives found no specific references to comorbidity in current health education curricula. Current clinical frameworks were used to develop an agreed list of core comorbidity content and hence an International Comorbidity Education Framework. Based on consultation with academics and clinicians and on student feedback we developed an International Comorbidity Education Framework to promote the integration of comorbidity concepts into current healthcare curricula. Copyright © 2017 Elsevier

A revised Self- and Family Management Framework.

PubMed

Grey, Margaret; Schulman-Green, Dena; Knafl, Kathleen; Reynolds, Nancy R

2015-01-01

Research on self- and family management of chronic conditions has advanced over the past 6 years, but the use of simple frameworks has hampered the understanding of the complexities involved. We sought to update our previously published model with new empirical, synthetic, and theoretical work. We used synthesis of previous studies to update the framework. We propose a revised framework that clarifies facilitators and barriers, processes, proximal outcomes, and distal outcomes of self- and family management and their relationships. We offer the revised framework as a model that can be used in studies aimed at advancing self- and family management science. The use of the framework to guide studies would allow for the design of studies that can address more clearly how self-management interventions work and under what conditions. Copyright © 2015 Elsevier Inc. All rights reserved.

Taxation of United States general aviation

NASA Astrophysics Data System (ADS)

Sobieralski, Joseph Bernard

General aviation in the United States has been an important part of the economy and American life. General aviation is defined as all flying excluding military and scheduled airline operations, and is utilized in many areas of our society. The majority of aircraft operations and airports in the United States are categorized as general aviation, and general aviation contributes more than one percent to the United States gross domestic product each year. Despite the many benefits of general aviation, the lead emissions from aviation gasoline consumption are of great concern. General aviation emits over half the lead emissions in the United States or over 630 tons in 2005. The other significant negative externality attributed to general aviation usage is aircraft accidents. General aviation accidents have caused over 8000 fatalities over the period 1994-2006. A recent Federal Aviation Administration proposed increase in the aviation gasoline tax from 19.4 to 70.1 cents per gallon has renewed interest in better understanding the implications of such a tax increase as well as the possible optimal rate of taxation. Few studies have examined aviation fuel elasticities and all have failed to study general aviation fuel elasticities. Chapter one fills that gap and examines the elasticity of aviation gasoline consumption in United States general aviation. Utilizing aggregate time series and dynamic panel data, the price and income elasticities of demand are estimated. The price elasticity of demand for aviation gasoline is estimated to range from -0.093 to -0.185 in the short-run and from -0.132 to -0.303 in the long-run. These results prove to be similar in magnitude to automobile gasoline elasticities and therefore tax policies could more closely mirror those of automobile tax policies. The second chapter examines the costs associated with general aviation accidents. Given the large number of general aviation operations as well as the large number of fatalities and

Managing Multiple Chronic Conditions: A Strategic Framework for Improving Health Outcomes and Quality of Life

PubMed Central

Parekh, Anand K.; Goodman, Richard A.; Gordon, Catherine; Koh, Howard K.

2011-01-01

The escalating problem of multiple chronic conditions (MCC) among Americans is now a major public health and medical challenge, associated with suboptimal health outcomes and rising health-care expenses. Despite this problem's growth, the delivery of health services has continued to employ outmoded “siloed” approaches that focus on individual chronic diseases. We describe an action-oriented framework—developed by the U.S. Department of Health and Human Services with additional input provided by stakeholder organizations—that outlines national strategies for maximizing care coordination and for improving health and quality of life for individuals with MCC. We note how the framework's potential can be optimized through some of the provisions of the new Patient Protection and Affordable Care Act, and through public-private partnerships. PMID:21800741

A trajectory generation framework for modeling spacecraft entry in MDAO

NASA Astrophysics Data System (ADS)

D`Souza, Sarah N.; Sarigul-Klijn, Nesrin

2016-04-01

In this paper a novel trajectory generation framework was developed that optimizes trajectory event conditions for use in a Generalized Entry Guidance algorithm. The framework was developed to be adaptable via the use of high fidelity equations of motion and drag based analytical bank profiles. Within this framework, a novel technique was implemented that resolved the sensitivity of the bank profile to atmospheric non-linearities. The framework's adaptability was established by running two different entry bank conditions. Each case yielded a reference trajectory and set of transition event conditions that are flight feasible and implementable in a Generalized Entry Guidance algorithm.

Conditional uncertainty principle

NASA Astrophysics Data System (ADS)

Gour, Gilad; Grudka, Andrzej; Horodecki, Michał; Kłobus, Waldemar; Łodyga, Justyna; Narasimhachar, Varun

2018-04-01

We develop a general operational framework that formalizes the concept of conditional uncertainty in a measure-independent fashion. Our formalism is built upon a mathematical relation which we call conditional majorization. We define conditional majorization and, for the case of classical memory, we provide its thorough characterization in terms of monotones, i.e., functions that preserve the partial order under conditional majorization. We demonstrate the application of this framework by deriving two types of memory-assisted uncertainty relations, (1) a monotone-based conditional uncertainty relation and (2) a universal measure-independent conditional uncertainty relation, both of which set a lower bound on the minimal uncertainty that Bob has about Alice's pair of incompatible measurements, conditioned on arbitrary measurement that Bob makes on his own system. We next compare the obtained relations with their existing entropic counterparts and find that they are at least independent.

Could a tax on unhealthy products sold for weight loss reduce consumer use? A novel estimation of potential taxation effects.

PubMed

Bryn Austin, S; Liu, Selena Hua; Tefft, Nathan

2018-05-26

Abuse of widely available, over-the-counter (OTC) drugs and supplements such as diet pills, laxatives, and diuretics by adolescents for weight control is well-documented, yet manufacturers and retailers can sell them to minors without restriction. The aim of our study was to estimate the effect of added taxation of OTC drugs and dietary supplements sold for weight loss on household purchases of these products. With data from 60,538 U.S. households in the 2012 waves of the Nielsen/IRi National Consumer Panel (NCP) and the Nielsen/IRi Retail Scanner (NRS) datasets, we conducted analyses in 2017 to tally annual quantities and expenditures on OTC drugs or dietary supplements making weight-loss, cleanse/detox, or diuretic claims. We estimated the percent reduction in household purchases due to a simulated 20% added tax on each category. Among the 14,151 households reporting at least one purchase in the three claims categories, a 20% higher average price of weight-loss products was associated with a 5.2% lower purchases of those products. Among households with children ages 12 to 17 years old present, purchases were 17.5% lower, and among households with a daughter present, purchases were 10.3% lower. Taxation may be an effective public health strategy to reduce purchasing of potentially dangerous OTC drugs and supplements sold for weight loss, especially for households that include children ages 12-17 years old or a daughter. Copyright © 2017. Published by Elsevier Inc.

The Effect of Capital Gains Taxation on Home Sales: Evidence from the Taxpayer Relief Act of 1997

PubMed Central

Shan, Hui

2010-01-01

The Taxpayer Relief Act of 1997 (TRA97) significantly changed the tax treatment of housing capital gains in the United States. Before 1997, homeowners were subject to capital gains taxation when they sold their houses unless they purchased replacement homes of equal or greater value. Since 1997, homeowners can exclude capital gains of $500,000 (or $250,000 for single filers) when they sell their houses. Such dramatic changes provide a good opportunity to study the lock-in effect of capital gains taxation on home sales. Using 1982–2008 transaction data on single-family houses in 16 affluent towns within the Boston metropolitan area, I find that TRA97 reversed the lock-in effect of capital gains taxes on houses with low and moderate capital gains. Specifically, the semiannual sales rate of houses with positive gains up to $500,000 increased by 0.40–0.62 percentage points after TRA97, representing a 19–24 percent increase from the pre-TRA97 baseline sales rate. In contrast, I do not find TRA97 to have a significant effect on houses with gains above $500,000. Moreover, the short-term effect of TRA97 is much larger than the long-term effect, suggesting that many previously locked-in homeowners took advantage of the exclusions immediately after TRA97. In addition, I exploit the 2001 and 2003 legislative changes in the capital gains tax rate to estimate the tax elasticity of home sales during the post-TRA97 period. The estimation results suggest that a $10,000 increase in capital gains taxes reduces the semiannual home sales rate by about 0.1–0.2 percentage points, or 6–13 percent from the post-TRA97 average sales rate. PMID:21170145

Pigouvian taxation of energy for flow and stock externalities and strategic, noncompetitive energy pricing

DOE Office of Scientific and Technical Information (OSTI.GOV)

Wirl, F.

1994-01-01

The literature on energy and carbon taxes is by and large concerned about the derivation of (globally) efficient strategies. In contrast, this paper considers the dynamic interactions between cartelized energy suppliers and a consumers' government that collectively taxes energy carriers for Pigouvian motives. Two different kinds of external costs are associated with energy consumption: flow (e.g., acid rain) and stock externalities (e.g., global warming). The dynamic interactions between a consumers' government and a producers' cartel are modeled as a differential game with a subgame perfect Nash equilibrium in linear and nonlinear Markov strategies. The major implications are that the nonlinearmore » solutions are Pareto-inferior to the linear strategies and energy suppliers may preempt energy taxation and thereby may raise the price at front; however, this effect diminishes over time because the producers' price declines, while taxes increase. 22 refs., 5 figs., 1 tab.« less

AcconPred: Predicting Solvent Accessibility and Contact Number Simultaneously by a Multitask Learning Framework under the Conditional Neural Fields Model.

PubMed

Ma, Jianzhu; Wang, Sheng

2015-01-01

The solvent accessibility of protein residues is one of the driving forces of protein folding, while the contact number of protein residues limits the possibilities of protein conformations. The de novo prediction of these properties from protein sequence is important for the study of protein structure and function. Although these two properties are certainly related with each other, it is challenging to exploit this dependency for the prediction. We present a method AcconPred for predicting solvent accessibility and contact number simultaneously, which is based on a shared weight multitask learning framework under the CNF (conditional neural fields) model. The multitask learning framework on a collection of related tasks provides more accurate prediction than the framework trained only on a single task. The CNF method not only models the complex relationship between the input features and the predicted labels, but also exploits the interdependency among adjacent labels. Trained on 5729 monomeric soluble globular protein datasets, AcconPred could reach 0.68 three-state accuracy for solvent accessibility and 0.75 correlation for contact number. Tested on the 105 CASP11 domain datasets for solvent accessibility, AcconPred could reach 0.64 accuracy, which outperforms existing methods.

Assessing the economic benefits of vaccines based on the health investment life course framework: a review of a broader approach to evaluate malaria vaccination.

PubMed

Constenla, Dagna

2015-03-24

Economic evaluations have routinely understated the net benefits of vaccination by not including the full range of economic benefits that accrue over the lifetime of a vaccinated person. Broader approaches for evaluating benefits of vaccination can be used to more accurately calculate the value of vaccination. This paper reflects on the methodology of one such approach - the health investment life course approach - that looks at the impact of vaccine investment on lifetime returns. The role of this approach on vaccine decision-making will be assessed using the malaria health investment life course model example. We describe a framework that measures the impact of a health policy decision on government accounts over many generations. The methodological issues emerging from this approach are illustrated with an example from a recently completed health investment life course analysis of malaria vaccination in Ghana. Beyond the results, various conceptual and practical challenges of applying this framework to Ghana are discussed in this paper. The current framework seeks to understand how disease and available technologies can impact a range of economic parameters such as labour force participation, education, healthcare consumption, productivity, wages or economic growth, and taxation following their introduction. The framework is unique amongst previous economic models in malaria because it considers future tax revenue for governments. The framework is complementary to cost-effectiveness and budget impact analysis. The intent of this paper is to stimulate discussion on how existing and new methodology can add to knowledge regarding the benefits from investing in new and underutilized vaccines. Copyright © 2015 Elsevier Ltd. All rights reserved.

Energy conservation, energy efficiency and energy savings regulatory hypotheses - taxation, subsidies and underlying economics

DOE Office of Scientific and Technical Information (OSTI.GOV)

Trumpy, T.

1995-12-01

More efficient use of energy resources can be promoted by various regulatory means, i.e., taxation, subsidies, and pricing. Various incentives can be provided by income and revenue tax breaks-deductible energy audit fees, energy saving investment credits, breaks for energy saving entrepreneurs, and energy savings accounts run through utility accounts. Value added and excise taxes can also be adjusted to reward energy saving investments and energy saving entrepreneurial activity. Incentives can be provided in the form of cash refunds, including trade-in-and-scrap programs and reimbursements or subsidies on audit costs and liability insurance. Pricing incentives include lower rates for less energy use,more » prepayment of deposit related to peak load use, electronically dispatched multiple tariffs, savings credits based on prior peak use, and subsidized {open_quotes}leasing{close_quotes} of more efficient appliances and lights. Credits, with an emphasis on pooling small loans, and 5-year energy savings contracts are also discussed.« less

An Information Theoretic Framework and Self-organizing Agent- based Sensor Network Architecture for Power Plant Condition Monitoring

DOE Office of Scientific and Technical Information (OSTI.GOV)

Loparo, Kenneth; Kolacinski, Richard; Threeanaew, Wanchat

A central goal of the work was to enable both the extraction of all relevant information from sensor data, and the application of information gained from appropriate processing and fusion at the system level to operational control and decision-making at various levels of the control hierarchy through: 1. Exploiting the deep connection between information theory and the thermodynamic formalism, 2. Deployment using distributed intelligent agents with testing and validation in a hardware-in-the loop simulation environment. Enterprise architectures are the organizing logic for key business processes and IT infrastructure and, while the generality of current definitions provides sufficient flexibility, the currentmore » architecture frameworks do not inherently provide the appropriate structure. Of particular concern is that existing architecture frameworks often do not make a distinction between ``data'' and ``information.'' This work defines an enterprise architecture for health and condition monitoring of power plant equipment and further provides the appropriate foundation for addressing shortcomings in current architecture definition frameworks through the discovery of the information connectivity between the elements of a power generation plant. That is, to identify the correlative structure between available observations streams using informational measures. The principle focus here is on the implementation and testing of an emergent, agent-based, algorithm based on the foraging behavior of ants for eliciting this structure and on measures for characterizing differences between communication topologies. The elicitation algorithms are applied to data streams produced by a detailed numerical simulation of Alstom’s 1000 MW ultra-super-critical boiler and steam plant. The elicitation algorithm and topology characterization can be based on different informational metrics for detecting connectivity, e.g. mutual information and linear correlation.« less

The need for a prescribing competency framework to address the burden of complex polypharmacy among multiple long-term conditions.

PubMed

Picton, Catherine; Loughrey, Claire; Webb, Andrew

2016-10-01

The original requirement for a competency framework for prescribers was to identify the essential skills for non-medical prescribers. However, core prescribing competencies are relevant to any prescriber. The new, revised version is especially relevant for doctors/physicians. Doctors are the most frequent prescribers - prescribing is the most common therapeutic intervention. The quantity and complexity of medicine use is increasing through multiple treatment strategies/pathways for multiple comorbidities, resulting in polypharmacy - especially with long-term conditions. This is against a background of the ongoing introduction of new drugs with novel mechanisms of action with increased risks of adverse effects, compounded by drug-drug and disease-drug interactions. This has increased the need for monitoring and follow-up, including identification and management of poor adherence. It is challenging for doctors to maintain safe and effective prescribing and train other doctors and non-medical prescribers within the multidisciplinary team. The prescribing competency framework provides a systematic approach to support doctors to prescribe safely and effectively. It can be used by medical schools to teach prescribing, including preparation for the prescribing safety assessment; by F1/F2 doctors to support prescribing in early years; as part of prescribing quality improvement initiatives and as a continuing professional development framework in general practice or acute care settings. © Royal College of Physicians 2016. All rights reserved.

Toward consensus on self-management support: the international chronic condition self-management support framework.

PubMed

Mills, Susan L; Brady, Teresa J; Jayanthan, Janaki; Ziabakhsh, Shabnam; Sargious, Peter M

2017-12-01

Self-management support (SMS) initiatives have been hampered by insufficient attention to underserved and disadvantaged populations, a lack of integration between health, personal and social domains, over emphasis on individual responsibility and insufficient attention to ethical issues. This paper describes a SMS framework that provides guidance in developing comprehensive and coordinated approaches to SMS that may address these gaps and provides direction for decision makers in developing and implementing SMS initiatives in key areas at local levels. The framework was developed by researchers, policy-makers, practitioners and consumers from 5 English-speaking countries and reviewed by 203 individuals in 16 countries using an e-survey process. While developments in SMS will inevitably reflect local and regional contexts and needs, the strategic framework provides an emerging consensus on how we need to move SMS conceptualization, planning and development forward. The framework provides definitions of self-management (SM) and SMS, a collective vision, eight guiding principles and seven strategic directions. The framework combines important and relevant SM issues into a strategic document that provides potential value to the SMS field by helping decision-makers plan SMS initiatives that reflect local and regional needs and by catalyzing and expanding our thinking about the SMS field in relation to system thinking; shared responsibility; health equity and ethical issues. The framework was developed with the understanding that our knowledge and experience of SMS is continually evolving and that it should be modified and adapted as more evidence is available, and approaches in SMS advance. © The Author 2016. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

A framework for self-experimentation in personalized health.

PubMed

Karkar, Ravi; Zia, Jasmine; Vilardaga, Roger; Mishra, Sonali R; Fogarty, James; Munson, Sean A; Kientz, Julie A

2016-05-01

To describe an interdisciplinary and methodological framework for applying single case study designs to self-experimentation in personalized health. The authors examine the framework's applicability to various health conditions and present an initial case study with irritable bowel syndrome (IBS). An in-depth literature review was performed to develop the framework and to identify absolute and desired health condition requirements for the application of this framework. The authors developed mobile application prototypes, storyboards, and process flows of the framework using IBS as the case study. The authors conducted three focus groups and an online survey using a human-centered design approach for assessing the framework's feasibility. All 6 focus group participants had a positive view about our framework and volunteered to participate in future studies. Most stated they would trust the results because it was their own data being analyzed. They were most concerned about confounds, nonmeaningful measures, and erroneous assumptions on the timing of trigger effects. Survey respondents (N = 60) were more likely to be adherent to an 8- vs 12-day study length even if it meant lower confidence results. Implementation of the self-experimentation framework in a mobile application appears to be feasible for people with IBS. This framework can likely be applied to other health conditions. Considerations include the learning curve for teaching self-experimentation to non-experts and the challenges involved in operationalizing and customizing study designs. Using mobile technology to guide people through self-experimentation to investigate health questions is a feasible and promising approach to advancing personalized health. © The Author 2015. Published by Oxford University Press on behalf of the American Medical Informatics Association. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

AcconPred: Predicting Solvent Accessibility and Contact Number Simultaneously by a Multitask Learning Framework under the Conditional Neural Fields Model

PubMed Central

Ma, Jianzhu; Wang, Sheng

2015-01-01

Motivation. The solvent accessibility of protein residues is one of the driving forces of protein folding, while the contact number of protein residues limits the possibilities of protein conformations. The de novo prediction of these properties from protein sequence is important for the study of protein structure and function. Although these two properties are certainly related with each other, it is challenging to exploit this dependency for the prediction. Method. We present a method AcconPred for predicting solvent accessibility and contact number simultaneously, which is based on a shared weight multitask learning framework under the CNF (conditional neural fields) model. The multitask learning framework on a collection of related tasks provides more accurate prediction than the framework trained only on a single task. The CNF method not only models the complex relationship between the input features and the predicted labels, but also exploits the interdependency among adjacent labels. Results. Trained on 5729 monomeric soluble globular protein datasets, AcconPred could reach 0.68 three-state accuracy for solvent accessibility and 0.75 correlation for contact number. Tested on the 105 CASP11 domain datasets for solvent accessibility, AcconPred could reach 0.64 accuracy, which outperforms existing methods. PMID:26339631

A hierarchical spatial framework and database for the national river fish habitat condition assessment

USGS Publications Warehouse

Wang, L.; Infante, D.; Esselman, P.; Cooper, A.; Wu, D.; Taylor, W.; Beard, D.; Whelan, G.; Ostroff, A.

2011-01-01

Fisheries management programs, such as the National Fish Habitat Action Plan (NFHAP), urgently need a nationwide spatial framework and database for health assessment and policy development to protect and improve riverine systems. To meet this need, we developed a spatial framework and database using National Hydrography Dataset Plus (I-.100,000-scale); http://www.horizon-systems.com/nhdplus). This framework uses interconfluence river reaches and their local and network catchments as fundamental spatial river units and a series of ecological and political spatial descriptors as hierarchy structures to allow users to extract or analyze information at spatial scales that they define. This database consists of variables describing channel characteristics, network position/connectivity, climate, elevation, gradient, and size. It contains a series of catchment-natural and human-induced factors that are known to influence river characteristics. Our framework and database assembles all river reaches and their descriptors in one place for the first time for the conterminous United States. This framework and database provides users with the capability of adding data, conducting analyses, developing management scenarios and regulation, and tracking management progresses at a variety of spatial scales. This database provides the essential data needs for achieving the objectives of NFHAP and other management programs. The downloadable beta version database is available at http://ec2-184-73-40-15.compute-1.amazonaws.com/nfhap/main/.

Mad cows, terrorism and junk food: should public policy reflect perceived or objective risks?

PubMed

Johansson-Stenman, Olof

2008-03-01

Empirical evidence suggests that people's risk-perceptions are often systematically biased. This paper develops a simple framework to analyse public policy when this is the case. Expected utility (well-being) is shown to depend on both objective and perceived risks (beliefs). The latter are important because of the fear associated with the risk and as a basis for corrective taxation and second-best adjustments. Optimality rules for public provision of risk-reducing investments, "internality-correcting" taxation (e.g. fat taxes) and provision of costly information to reduce people's risk-perception bias are presented.

Firm strategy and consumer behaviour under a complex tobacco tax system: implications for the effectiveness of taxation on tobacco control.

PubMed

Atuk, Oğuz; Özmen, M Utku

2017-05-01

The current tobacco taxation scheme in Turkey, a mix of high ad valorem tax and low specific tax, contains incentives for firms and consumers to change pricing and consumption patterns, respectively. The association between tax structure and price and tax revenue stability has not been studied in detail with micro data containing price segment information. In this study, we analyse whether incentives for firms and consumers undermine the effectiveness of tax policy in reducing consumption. We calculate alternative taxation scheme outcomes using differing ad valorem and specific tax rates through simulation analysis. We also estimate price elasticity of demand using detailed price and volume statistics between segments via regression analysis. A very high ad valorem rate provides strong incentives to firms to reduce prices. Therefore, this sort of tax strategy may induce even more consumption despite its initial aim of discouraging consumption. While higher prices dramatically reduce consumption of economy and medium price segment cigarettes, demand for premium segment cigarettes is found to be highly price-inelastic. The current tax scheme, based on both ad valorem and specific components, introduces various incentives to firms as well as to consumers which reduce the effectiveness of the tax policy. Therefore, on the basis of our theoretical predictions, an appropriate tax scheme should involve a balanced combination of ad valorem and specific rates, away from extreme ( ad valorem or specific dominant) cases to enhance the effectiveness of tax policy for curbing consumption. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

A New Framework for Quantifying Lidar Uncertainty

DOE Office of Scientific and Technical Information (OSTI.GOV)

Newman, Jennifer, F.; Clifton, Andrew; Bonin, Timothy A.

2017-03-24

As wind turbine sizes increase and wind energy expands to more complex and remote sites, remote sensing devices such as lidars are expected to play a key role in wind resource assessment and power performance testing. The switch to remote sensing devices represents a paradigm shift in the way the wind industry typically obtains and interprets measurement data for wind energy. For example, the measurement techniques and sources of uncertainty for a remote sensing device are vastly different from those associated with a cup anemometer on a meteorological tower. Current IEC standards discuss uncertainty due to mounting, calibration, and classificationmore » of the remote sensing device, among other parameters. Values of the uncertainty are typically given as a function of the mean wind speed measured by a reference device. However, real-world experience has shown that lidar performance is highly dependent on atmospheric conditions, such as wind shear, turbulence, and aerosol content. At present, these conditions are not directly incorporated into the estimated uncertainty of a lidar device. In this presentation, we propose the development of a new lidar uncertainty framework that adapts to current flow conditions and more accurately represents the actual uncertainty inherent in lidar measurements under different conditions. In this new framework, sources of uncertainty are identified for estimation of the line-of-sight wind speed and reconstruction of the three-dimensional wind field. These sources are then related to physical processes caused by the atmosphere and lidar operating conditions. The framework is applied to lidar data from an operational wind farm to assess the ability of the framework to predict errors in lidar-measured wind speed.« less

Time, rate, and conditioning.

PubMed

Gallistel, C R; Gibbon, J

2000-04-01

The authors draw together and develop previous timing models for a broad range of conditioning phenomena to reveal their common conceptual foundations: First, conditioning depends on the learning of the temporal intervals between events and the reciprocals of these intervals, the rates of event occurrence. Second, remembered intervals and rates translate into observed behavior through decision processes whose structure is adapted to noise in the decision variables. The noise and the uncertainties consequent on it have both subjective and objective origins. A third feature of these models is their timescale invariance, which the authors argue is a very important property evident in the available experimental data. This conceptual framework is similar to the psychophysical conceptual framework in which contemporary models of sensory processing are rooted. The authors contrast it with the associative conceptual framework.

Children with chronic conditions: perspectives on condition management.

PubMed

Beacham, Barbara L; Deatrick, Janet A

2015-01-01

This qualitative study described children's (8-13 years old) perspectives of their chronic health conditions (e.g., asthma, diabetes, cystic fibrosis): how they perceived their condition, its management, and its implications for their future. The study used the family management style framework (FMSF) to examine child perspectives on the joint venture of condition management between the child and family. Children within this age group viewed condition management in ways similar to their parents and have developed their own routines around condition management. Future studies of this phenomenon comparing child and parent perspectives would further our understanding of the influence of family management. Copyright © 2015 Elsevier Inc. All rights reserved.

An Optimization Framework for Driver Feedback Systems

DOE Office of Scientific and Technical Information (OSTI.GOV)

Malikopoulos, Andreas; Aguilar, Juan P.

2013-01-01

Modern vehicles have sophisticated electronic control units that can control engine operation with discretion to balance fuel economy, emissions, and power. These control units are designed for specific driving conditions (e.g., different speed profiles for highway and city driving). However, individual driving styles are different and rarely match the specific driving conditions for which the units were designed. In the research reported here, we investigate driving-style factors that have a major impact on fuel economy and construct an optimization framework to optimize individual driving styles with respect to these driving factors. In this context, we construct a set of polynomialmore » metamodels to reflect the responses produced in fuel economy by changing the driving factors. Then, we compare the optimized driving styles to the original driving styles and evaluate the effectiveness of the optimization framework. Finally, we use this proposed framework to develop a real-time feedback system, including visual instructions, to enable drivers to alter their driving styles in response to actual driving conditions to improve fuel efficiency.« less

Developing the Framework for an Early Warning System for Ebola based on Environmental Conditions

NASA Astrophysics Data System (ADS)

Dartevelle, Sebastien; Nguy-Robertson, Anthony; Bell, Jesse; Chretien, Jean-Paul

2017-04-01

The 2014-2016 Ebola outbreak in West Africa indicated that this lethal disease can become a National Security issue as it crossed boarders and taxed regional health care systems. Ebola symptoms are also similar to other endemic diseases. Thus, forewarning of its possible presence can alert local public health facilities and populations, and may thereby reduce response time. Early work by our group has identified local climate (e.g. temperature, precipitation) and vegetation health (e.g. remote sensing using normalized difference vegetation index, NDVI) variables as leading indicators to known historical Ebola outbreaks. The environmental stress placed on the system as it reaches a climatic tipping point provides optimal conditions for spillover of Ebola virus from the reservoir host (which is unknown but suspected to be bats) to humans. This work outlines a framework for an approach to provide early warning maps based on the present state of the environment. Time series data from Climate Forecast System ver. 2 and AVHRR and MODIS satellite sensors are the basis for the early warning models used. These maps can provide policy makers and local health care professionals timely information for disease surveillance and preparation for future Ebola outbreaks.

[Current legal framework conditions for running and utilization of biobanks. Part 2: data protection and informed consent].

PubMed

Haier, J

2013-10-01

Informed consent of donors of biomaterials represents an essential pillar of legal conformity of business organizations even for biobanks. For the assessment of self-determination of donors and freedom of research for users of biobanks there is a general consensus on the necessity for a social and individual agreement for the participation of donors in research projects. However, demands are often made for which the legal implementation is at least contentious and can be considered as excessive and biased. In part 2 of this review series the current legal foundation of data protection and informed consent is summarized on the basis of normative and ethical principles. With respect to appropriation of data and biosamples it can be deduced that by conformation to corresponding framework conditions the informed consent of donors in particular can be constructed independent of the project.

Framing the tax and health nexus: a neglected aspect of public health concern.

PubMed

Mccoy, David; Chigudu, Simukai; Tillmann, Taavi

2017-04-01

Previous studies have described various associations between tax policy and health. Here we propose a unifying conceptual framework of 'Five R's' to stimulate awareness about the importance of tax to health improvement. First, tax can improve representation and democratic accountability, and help make governments more responsive to the needs of its citizens. Second, tax can create a revenue stream for a universal pool of public finance for health care and other public services. Third, progressive taxation when combined with appropriate public spending can help redistribute wealth and income and mitigate social and health inequalities. Fourth, the re-pricing of harmful products (e.g. tobacco, alcohol and unhealthy food) can help reduce their consumption. Fifth, taxation provides a route by which certain harmful industries can be regulated. The paper also discusses the barriers that hinder the full potential for taxation to be used to improve health, including: weak tax administrations, large 'shadow economies', international trade liberalisation, tax avoidance, transfer pricing by transnational corporations and banking secrecy. We suggest that a greater awareness of the manifold associations between tax and health will encourage health practitioners to actively promote fairer and better taxation, thereby helping to improve health and reduce health inequalities.

A generalized framework for nucleosynthesis calculations

NASA Astrophysics Data System (ADS)

Sprouse, Trevor; Mumpower, Matthew; Aprahamian, Ani

2014-09-01

Simulating astrophysical events is a difficult process, requiring a detailed pairing of knowledge from both astrophysics and nuclear physics. Astrophysics guides the thermodynamic evolution of an astrophysical event. We present a nucleosynthesis framework written in Fortran that combines as inputs a thermodynamic evolution and nuclear data to time evolve the abundances of nuclear species. Through our coding practices, we have emphasized the applicability of our framework to any astrophysical event, including those involving nuclear fission. Because these calculations are often very complicated, our framework dynamically optimizes itself based on the conditions at each time step in order to greatly minimize total computation time. To highlight the power of this new approach, we demonstrate the use of our framework to simulate both Big Bang nucleosynthesis and r-process nucleosynthesis with speeds competitive with current solutions dedicated to either process alone.

A hierarchical spatial framework for forest landscape planning.

Treesearch

Pete Bettinger; Marie Lennette; K. Norman Johnson; Thomas A. Spies

2005-01-01

A hierarchical spatial framework for large-scale, long-term forest landscape planning is presented along with example policy analyses for a 560,000 ha area of the Oregon Coast Range. The modeling framework suggests utilizing the detail provided by satellite imagery to track forest vegetation condition and for representation of fine-scale features, such as riparian...

Improving Southeast Asian Security within the ASEAN Framework - Insurgencies and Counterinsurgencies

DTIC Science & Technology

2009-06-12

control for society.‖ 69 It involves activities such as taxation , law enforcement, policy development and provision of public services. Effective...groups for the planning and preparation of operations. Although the Malaysian 70 government knew about the Thai Malay-Muslim insurgents and their safe...from 2005 as an increased number of Thai-Malay insurgents began crossing over to Malaysia to seek refuge. This time, the Malaysian government has

Stigma of visible and invisible chronic conditions.

PubMed

Joachim, G; Acorn, S

2000-07-01

Nurses deliver care to people with various forms of chronic illnesses and conditions. Some chronic conditions, such as paraplegia, are visible while others, such as diabetes, are invisible. Still others, such as multiple sclerosis, are both visible and invisible. Having a chronic illness or condition and being different from the general population subjects a person to possible stigmatization by those who do not have the illness. Coping with stigma involves a variety of strategies including the decision about whether to disclose the condition and suffer further stigma, or attempt to conceal the condition or aspects of the condition and pass for normal. We present a beginning framework that describes the relationship between the elements of stigma and the decision to disclose or hide a chronic condition based on its visibility or invisibility. The specific aims were to combine the results from a meta-study on qualitative research with a review of the quantitative literature, then develop a theoretical framework. Although an understanding of how patients cope with stigmatizing conditions is essential for nurses who aim to deliver comprehensive individualized patient care, there is little current literature on this subject. The relationship between visibility and invisibility and disclosure and non-disclosure remains poorly understood. A framework to facilitate a deeper understanding of the dynamics of chronic illnesses and conditions may prove useful for practice.

The costs of diabetes among Australians aged 45–64 years from 2015 to 2030: projections of lost productive life years (PLYs), lost personal income, lost taxation revenue, extra welfare payments and lost gross domestic product from Health&WealthMOD2030

PubMed Central

Schofield, Deborah; Shrestha, Rupendra N; Cunich, Michelle M; Veerman, Lennert; Tanton, Robert; Kelly, Simon J

2017-01-01

Objectives To project the number of people aged 45–64 years with lost productive life years (PLYs) due to diabetes and related costs (lost income, extra welfare payments, lost taxation revenue); and lost gross domestic product (GDP) attributable to diabetes in Australia from 2015 to 2030. Design A simulation study of how the number of people aged 45–64 years with diabetes increases over time (based on population growth and disease trend data) and the economic losses incurred by individuals and the government. Cross-sectional outputs of a microsimulation model (Health&WealthMOD2030) which used the Australian Bureau of Statistics’ Survey of Disability, Ageing and Carers 2003 and 2009 as a base population and integrated outputs from two microsimulation models (Static Incomes Model and Australian Population and Policy Simulation Model), Treasury's population and labour force projections, and chronic disease trends data. Setting Australian population aged 45–64 years in 2015, 2020, 2025 and 2030. Outcome measures Lost PLYs, lost income, extra welfare payments, lost taxation revenue, lost GDP. Results 18 100 people are out of the labour force due to diabetes in 2015, increasing to 21 400 in 2030 (18% increase). National costs consisted of a loss of $A467 million in annual income in 2015, increasing to $A807 million in 2030 (73% increase). For the government, extra annual welfare payments increased from $A311 million in 2015 to $A350 million in 2030 (13% increase); and lost annual taxation revenue increased from $A102 million in 2015 to $A166 million in 2030 (63% increase). A loss of $A2.1 billion in GDP was projected for 2015, increasing to $A2.9 billion in 2030 attributable to diabetes through its impact on PLYs. Conclusions Individuals incur significant costs of diabetes through lost PLYs and lost income in addition to disease burden through human suffering and healthcare costs. The government incurs extra welfare payments, lost taxation revenue and

The SeaHorn Verification Framework

NASA Technical Reports Server (NTRS)

Gurfinkel, Arie; Kahsai, Temesghen; Komuravelli, Anvesh; Navas, Jorge A.

2015-01-01

In this paper, we present SeaHorn, a software verification framework. The key distinguishing feature of SeaHorn is its modular design that separates the concerns of the syntax of the programming language, its operational semantics, and the verification semantics. SeaHorn encompasses several novelties: it (a) encodes verification conditions using an efficient yet precise inter-procedural technique, (b) provides flexibility in the verification semantics to allow different levels of precision, (c) leverages the state-of-the-art in software model checking and abstract interpretation for verification, and (d) uses Horn-clauses as an intermediate language to represent verification conditions which simplifies interfacing with multiple verification tools based on Horn-clauses. SeaHorn provides users with a powerful verification tool and researchers with an extensible and customizable framework for experimenting with new software verification techniques. The effectiveness and scalability of SeaHorn are demonstrated by an extensive experimental evaluation using benchmarks from SV-COMP 2015 and real avionics code.

Infinite slope stability under steady unsaturated seepage conditions

USGS Publications Warehouse

Lu, Ning; Godt, Jonathan W.

2008-01-01

We present a generalized framework for the stability of infinite slopes under steady unsaturated seepage conditions. The analytical framework allows the water table to be located at any depth below the ground surface and variation of soil suction and moisture content above the water table under steady infiltration conditions. The framework also explicitly considers the effect of weathering and porosity increase near the ground surface on changes in the friction angle of the soil. The factor of safety is conceptualized as a function of the depth within the vadose zone and can be reduced to the classical analytical solution for subaerial infinite slopes in the saturated zone. Slope stability analyses with hypothetical sandy and silty soils are conducted to illustrate the effectiveness of the framework. These analyses indicate that for hillslopes of both sandy and silty soils, failure can occur above the water table under steady infiltration conditions, which is consistent with some field observations that cannot be predicted by the classical infinite slope theory. A case study of shallow slope failures of sandy colluvium on steep coastal hillslopes near Seattle, Washington, is presented to examine the predictive utility of the proposed framework.

Reference condition approach to restoration planning

USGS Publications Warehouse

Nestler, J.M.; Theiling, C.H.; Lubinski, S.J.; Smith, D.L.

2010-01-01

Ecosystem restoration planning requires quantitative rigor to evaluate alternatives, define end states, report progress and perform environmental benefits analysis (EBA). Unfortunately, existing planning frameworks are, at best, semi-quantitative. In this paper, we: (1) describe a quantitative restoration planning approach based on a comprehensive, but simple mathematical framework that can be used to effectively apply knowledge and evaluate alternatives, (2) use the approach to derive a simple but precisely defined lexicon based on the reference condition concept and allied terms and (3) illustrate the approach with an example from the Upper Mississippi River System (UMRS) using hydrologic indicators. The approach supports the development of a scaleable restoration strategy that, in theory, can be expanded to ecosystem characteristics such as hydraulics, geomorphology, habitat and biodiversity. We identify three reference condition types, best achievable condition (A BAC), measured magnitude (MMi which can be determined at one or many times and places) and desired future condition (ADFC) that, when used with the mathematical framework, provide a complete system of accounts useful for goal-oriented system-level management and restoration. Published in 2010 by John Wiley & Sons, Ltd.

The costs of diabetes among Australians aged 45-64 years from 2015 to 2030: projections of lost productive life years (PLYs), lost personal income, lost taxation revenue, extra welfare payments and lost gross domestic product from Health&WealthMOD2030.

PubMed

Schofield, Deborah; Shrestha, Rupendra N; Cunich, Michelle M; Passey, Megan E; Veerman, Lennert; Tanton, Robert; Kelly, Simon J

2017-01-09

To project the number of people aged 45-64 years with lost productive life years (PLYs) due to diabetes and related costs (lost income, extra welfare payments, lost taxation revenue); and lost gross domestic product (GDP) attributable to diabetes in Australia from 2015 to 2030. A simulation study of how the number of people aged 45-64 years with diabetes increases over time (based on population growth and disease trend data) and the economic losses incurred by individuals and the government. Cross-sectional outputs of a microsimulation model (Health&WealthMOD2030) which used the Australian Bureau of Statistics' Survey of Disability, Ageing and Carers 2003 and 2009 as a base population and integrated outputs from two microsimulation models (Static Incomes Model and Australian Population and Policy Simulation Model), Treasury's population and labour force projections, and chronic disease trends data. Australian population aged 45-64 years in 2015, 2020, 2025 and 2030. Lost PLYs, lost income, extra welfare payments, lost taxation revenue, lost GDP. 18 100 people are out of the labour force due to diabetes in 2015, increasing to 21 400 in 2030 (18% increase). National costs consisted of a loss of $A467 million in annual income in 2015, increasing to $A807 million in 2030 (73% increase). For the government, extra annual welfare payments increased from $A311 million in 2015 to $A350 million in 2030 (13% increase); and lost annual taxation revenue increased from $A102 million in 2015 to $A166 million in 2030 (63% increase). A loss of $A2.1 billion in GDP was projected for 2015, increasing to $A2.9 billion in 2030 attributable to diabetes through its impact on PLYs. Individuals incur significant costs of diabetes through lost PLYs and lost income in addition to disease burden through human suffering and healthcare costs. The government incurs extra welfare payments, lost taxation revenue and lost GDP, along with direct healthcare costs. Published by the BMJ

A framework for global river flood risk assessments

NASA Astrophysics Data System (ADS)

Winsemius, H. C.; Van Beek, L. P. H.; Jongman, B.; Ward, P. J.; Bouwman, A.

2012-08-01

There is an increasing need for strategic global assessments of flood risks in current and future conditions. In this paper, we propose a framework for global flood risk assessment for river floods, which can be applied in current conditions, as well as in future conditions due to climate and socio-economic changes. The framework's goal is to establish flood hazard and impact estimates at a high enough resolution to allow for their combination into a risk estimate. The framework estimates hazard at high resolution (~1 km2) using global forcing datasets of the current (or in scenario mode, future) climate, a global hydrological model, a global flood routing model, and importantly, a flood extent downscaling routine. The second component of the framework combines hazard with flood impact models at the same resolution (e.g. damage, affected GDP, and affected population) to establish indicators for flood risk (e.g. annual expected damage, affected GDP, and affected population). The framework has been applied using the global hydrological model PCR-GLOBWB, which includes an optional global flood routing model DynRout, combined with scenarios from the Integrated Model to Assess the Global Environment (IMAGE). We performed downscaling of the hazard probability distributions to 1 km2 resolution with a new downscaling algorithm, applied on Bangladesh as a first case-study application area. We demonstrate the risk assessment approach in Bangladesh based on GDP per capita data, population, and land use maps for 2010 and 2050. Validation of the hazard and damage estimates has been performed using the Dartmouth Flood Observatory database and damage estimates from the EM-DAT database and World Bank sources. We discuss and show sensitivities of the estimated risks with regard to the use of different climate input sets, decisions made in the downscaling algorithm, and different approaches to establish impact models.

A framework for evaluating statistical downscaling performance under changing climatic conditions (Invited)

NASA Astrophysics Data System (ADS)

Dixon, K. W.; Balaji, V.; Lanzante, J.; Radhakrishnan, A.; Hayhoe, K.; Stoner, A. K.; Gaitan, C. F.

2013-12-01

Statistical downscaling (SD) methods may be viewed as generating a value-added product - a refinement of global climate model (GCM) output designed to add finer scale detail and to address GCM shortcomings via a process that gleans information from a combination of observations and GCM-simulated climate change responses. Making use of observational data sets and GCM simulations representing the same historical period, cross-validation techniques allow one to assess how well an SD method meets this goal. However, lacking observations of future, the extent to which a particular SD method's skill might degrade when applied to future climate projections cannot be assessed in the same manner. Here we illustrate and describe extensions to a 'perfect model' experimental design that seeks to quantify aspects of SD method performance both for a historical period (1979-2008) and for late 21st century climate projections. Examples highlighting cases in which downscaling performance deteriorates in future climate projections will be discussed. Also, results will be presented showing how synthetic datasets having known statistical properties may be used to further isolate factors responsible for degradations in SD method skill under changing climatic conditions. We will describe a set of input files used to conduct these analyses that are being made available to researchers who wish to utilize this experimental framework to evaluate SD methods they have developed. The gridded data sets cover a region centered on the contiguous 48 United States with a grid spacing of approximately 25km, have daily time resolution (e.g., maximum and minimum near-surface temperature and precipitation), and represent a total of 120 years of model simulations. This effort is consistent with the 2013 National Climate Predictions and Projections Platform Quantitative Evaluation of Downscaling Workshop goal of supporting a community approach to promote the informed use of downscaled climate projections.

Integrating Human and Ecosystem Health Through Ecosystem Services Frameworks.

PubMed

Ford, Adriana E S; Graham, Hilary; White, Piran C L

2015-12-01

The pace and scale of environmental change is undermining the conditions for human health. Yet the environment and human health remain poorly integrated within research, policy and practice. The ecosystem services (ES) approach provides a way of promoting integration via the frameworks used to represent relationships between environment and society in simple visual forms. To assess this potential, we undertook a scoping review of ES frameworks and assessed how each represented seven key dimensions, including ecosystem and human health. Of the 84 ES frameworks identified, the majority did not include human health (62%) or include feedback mechanisms between ecosystems and human health (75%). While ecosystem drivers of human health are included in some ES frameworks, more comprehensive frameworks are required to drive forward research and policy on environmental change and human health.

Biomimetic mineralization of metal-organic frameworks as protective coatings for biomacromolecules

NASA Astrophysics Data System (ADS)

Liang, Kang; Ricco, Raffaele; Doherty, Cara M.; Styles, Mark J.; Bell, Stephen; Kirby, Nigel; Mudie, Stephen; Haylock, David; Hill, Anita J.; Doonan, Christian J.; Falcaro, Paolo

2015-06-01

Enhancing the robustness of functional biomacromolecules is a critical challenge in biotechnology, which if addressed would enhance their use in pharmaceuticals, chemical processing and biostorage. Here we report a novel method, inspired by natural biomineralization processes, which provides unprecedented protection of biomacromolecules by encapsulating them within a class of porous materials termed metal-organic frameworks. We show that proteins, enzymes and DNA rapidly induce the formation of protective metal-organic framework coatings under physiological conditions by concentrating the framework building blocks and facilitating crystallization around the biomacromolecules. The resulting biocomposite is stable under conditions that would normally decompose many biological macromolecules. For example, urease and horseradish peroxidase protected within a metal-organic framework shell are found to retain bioactivity after being treated at 80 °C and boiled in dimethylformamide (153 °C), respectively. This rapid, low-cost biomimetic mineralization process gives rise to new possibilities for the exploitation of biomacromolecules.

Electrosynthesis of Metal-Organic Frameworks (MOFs)Based on Nickel(II) and Benzene 1,3,5-Tri Carboxylic Acid (H3BTC): An Optimization Reaction Condition

NASA Astrophysics Data System (ADS)

Lestari, W. W.; Winarni, I. D.; Rahmawati, F.

2017-02-01

Electrosynthesis of metal-organic frameworks based on nickel(II) and benzen 1,3,5-tricarboxylic acid (H3BTC) to form [Ni3(BTC)2] has been conducted. This study aims to determine the optimum electro-synthetic conditions of [Ni3(BTC)2] by varying the solvents, electrolytes, as well as the voltages. The optimum condition was determined based on the percent yield of the product which upon washing and drying at room temperature showed pale green precipitate. The materialhas high crystallinityaccording to XRD analysis with the main peak observed at 2θ 19° and 28° and appropriate with [Ni3(BTC)2] pattern (CCDC No. 1274034). The refinement results using Le Bail methods revealed the Rp and Rwp values are 3.29% and 3.47%, respectively. The coordination between nickel(II) and carboxylate moeties of the linker has been characterized using FTIR and showed significant shift from 1723 cm-1 to 1608 cm-1. The compound has thermal stability up to 400 °C according to TG/DTA analysis. The SEM analysis confirmed that compound has morphology nanoplates shape with a thickness of 75 ± 0.023 nm. Another interesting feature of the obtained material is the occupancy of the reversible frameworks, which proved after methanol absorption. The optimum condition of the electro-synthesis of [Ni3(BTC)2] achieved in the methanol with TBATFB (0.1 M) as electrolyte, and the voltage of 15 V at room temperature with a yield of 99.99%.

Dynamic pluralism: A pluralist framework for science

NASA Astrophysics Data System (ADS)

Ferret, Juan

The problem of measurement in quantum physics is one of the most recalcitrant problems of science. Part of the problem lies in the fact that several conflicting interpretations that account for how measurement takes place have endured. Most theorists of science assume that one of the available interpretations, or a future variation of one, will prove to be the true interpretation. What I argue in this dissertation is that the proper response to this problem may be to have a framework in which different relevant interpretations can coexist and offer critical examinations of the conceptual issues related to the problem of measurement. This pluralism of interpretations is not the result of some flaw or inadequacy in quantum physics. From this alternative framework, pluralism in the problem of measurement can be understood as an acceptable, even necessary, response to the process of theorizing and experimentation in quantum mechanics. An important claim in this dissertation is that contemporary versions of pluralism in philosophy of science do not provide an account that recognizes the viability of all the interpretations of the problem of measurement. After showing how these versions of pluralism in philosophy of science fall short, as they apply to the problem of measurement, I argue for several conditions that a pluralism needs to satisfy in order to serve as a pluralistic framework for the evaluation of all interpretations of the problem of measurement. I develop an alternative version of pluralism that does account for the existing and future plurality of interpretations of the problem of measurement. My proposal is that a version of pluralism based on the work of William James and Paul Feyerabend will meet these conditions. Specifically, after introducing the complex pluralism of James as a version of pluralism that comes close to accounting for the multiplicity of interpretations of the problem of measurement, I argue that his version of pluralism does not

Yes, the government should tax soft drinks: findings from a citizens' jury in Australia.

PubMed

Moretto, Nicole; Kendall, Elizabeth; Whitty, Jennifer; Byrnes, Joshua; Hills, Andrew P; Gordon, Louisa; Turkstra, Erika; Scuffham, Paul; Comans, Tracy

2014-02-27

Taxation has been suggested as a possible preventive strategy to address the serious public health concern of childhood obesity. Understanding the public's viewpoint on the potential role of taxation is vital to inform policy decisions if they are to be acceptable to the wider community. A Citizens' Jury is a deliberative method for engaging the public in decision making and can assist in setting policy agendas. A Citizens' Jury was conducted in Brisbane, Australia in May 2013 to answer the question: Is taxation on food and drinks an acceptable strategy to the public in order to reduce rates of childhood obesity? Citizens were randomly selected from the electoral roll and invited to participate. Thirteen members were purposively sampled from those expressing interest to broadly reflect the diversity of the Australian public. Over two days, participants were presented with evidence on the topic by experts, were able to question witnesses and deliberate on the evidence. The jurors unanimously supported taxation on sugar-sweetened drinks but generally did not support taxation on processed meats, snack foods and foods eaten/ purchased outside the home. They also supported taxation on snack foods on the condition that traffic light labelling was also introduced. Though they were not specifically asked to deliberate strategies outside of taxation, the jurors strongly recommended more nutritional information on all food packaging using the traffic light and teaspoon labelling systems for sugar, salt and fat content. The Citizens' Jury suggests that the general public may support taxation on sugar-sweetened drinks to reduce rates of obesity in children. Regulatory reforms of taxation on sugar-sweetened drinks and improved labelling of nutritional information on product packaging were strongly supported by all members of the jury. These reforms should be considered by governments to prevent childhood obesity and the future burden on society from the consequences of obesity.

Yes, The Government Should Tax Soft Drinks: Findings from a Citizens’ Jury in Australia

PubMed Central

Moretto, Nicole; Kendall, Elizabeth; Whitty, Jennifer; Byrnes, Joshua; Hills, Andrew P.; Gordon, Louisa; Turkstra, Erika; Scuffham, Paul; Comans, Tracy

2014-01-01

Taxation has been suggested as a possible preventive strategy to address the serious public health concern of childhood obesity. Understanding the public’s viewpoint on the potential role of taxation is vital to inform policy decisions if they are to be acceptable to the wider community. A Citizens’ Jury is a deliberative method for engaging the public in decision making and can assist in setting policy agendas. A Citizens’ Jury was conducted in Brisbane, Australia in May 2013 to answer the question: Is taxation on food and drinks an acceptable strategy to the public in order to reduce rates of childhood obesity? Citizens were randomly selected from the electoral roll and invited to participate. Thirteen members were purposively sampled from those expressing interest to broadly reflect the diversity of the Australian public. Over two days, participants were presented with evidence on the topic by experts, were able to question witnesses and deliberate on the evidence. The jurors unanimously supported taxation on sugar-sweetened drinks but generally did not support taxation on processed meats, snack foods and foods eaten/ purchased outside the home. They also supported taxation on snack foods on the condition that traffic light labelling was also introduced. Though they were not specifically asked to deliberate strategies outside of taxation, the jurors strongly recommended more nutritional information on all food packaging using the traffic light and teaspoon labelling systems for sugar, salt and fat content. The Citizens’ Jury suggests that the general public may support taxation on sugar-sweetened drinks to reduce rates of obesity in children. Regulatory reforms of taxation on sugar-sweetened drinks and improved labelling of nutritional information on product packaging were strongly supported by all members of the jury. These reforms should be considered by governments to prevent childhood obesity and the future burden on society from the consequences of

A framework for assessing outcomes from newborn screening: on the road to measuring its promise

PubMed Central

Hinton, Cynthia F.; Homer, Charles J.; Thompson, Alexis A.; Williams, Andrea; Hassell, Kathryn L.; Feuchtbaum, Lisa; Berry, Susan A.; Comeau, Anne Marie; Therrell, Bradford L.; Brower, Amy; Harris, Katharine B.; Brown, Christine; Monaco, Jana; Ostrander, Robert J.; Zuckerman, Alan E.; Kaye, Celia; Dougherty, Denise; Greene, Carol; Green, Nancy S.

2016-01-01

Newborn screening (NBS) is intended to identify congenital conditions prior to the onset of symptoms in order to provide early intervention that leads to improved outcomes. NBS is a public health success, providing reduction in mortality and improved developmental outcomes for screened conditions.. However, it is less clear to what extent newborn screening achieves the long-term goals relating to improved health, growth, development and function. We propose a framework for assessing outcomes for the health and well-being of children identified through NBS programs. The framework proposed here, and this manuscript, were approved for publication by the Secretary of Health and Human Services’ Advisory Committee on Heritable Disorders in Newborns and Children (ACHDNC). This framework can be applied to each screened condition within the Recommended Uniform Screening Panel (RUSP), recognizing that the data elements and measures will vary by condition. As an example, we applied the framework to sickle cell disease and phenylketonuria (PKU), two diverse conditions with different outcome measures and potential sources of data. Widespread and consistent application of this framework across state NBS and child health systems is envisioned as useful to standardize approaches to assessment of outcomes and for continuous improvement of the NBS and child health systems. PMID:27268406

Taxation, depletion, and welfare: A simulation study of the US petroleum resource

DOE Office of Scientific and Technical Information (OSTI.GOV)

Deacon, R.T.

1993-03-01

Exhaustible resources in the United States are subject to taxes on property value, production, and corporate income. As applied in practice each tax can cause high-grading - the elimination of incentives to explore, develop, and produce marginal resources - and each can tilt the time path of production toward the present or the future. The potential for such tax-induced distortions has been shown in the theoretical literature. Due to the dynamic nature of resource exploitation and the resulting complexity of models developed to study it, however, purely theoretical exercises have been unable to provide detailed results of a sort thatmore » could help guide tax policy. The present paper develops a simulation model of the US petroleum resource and uses it to study the effects of taxation on exploration and production. The model is partial equilibrium in scope and views the industry as a present value maximizing representative firm. Given expectations on the future time path of price, and a function that relates reserve additions to exploratory effort, the industry chooses time paths for exploration and production. Parameters of relevant functions are estimated with data for US petroleum operations in the onshore region of the lower 48 states. The simulated outcomes indicate that property and production (severance) taxes cause substantial deadweight losses, a tax on corporate income from extraction imposes a very small deadweight loss, and the property tax significantly biases utilization of the resource away from the future and toward the present. 33 refs., 6 figs., 3 tabs.« less

Biogeography of diseases: a framework for analysis

NASA Astrophysics Data System (ADS)

Peterson, A. Townsend

2008-06-01

A growing body of literature offers a framework for understanding geographic and ecological distributions of species; a few applications of this framework have treated disease transmission systems and their geography. The general framework focuses on interactions among abiotic requirements, biotic constraints, and dispersal abilities of species as determinants of distributional areas. Disease transmission systems have key differences from other sorts of biological phenomena: Interactions among species are particularly important, interactions may be stable or unstable, abiotic conditions may be relatively less important in shaping disease distributions, and dispersal abilities may be quite variable. The ways in which these differences may influence disease transmission geography are complex; I illustrate their effects by means of worked examples regarding West Nile Virus, plague, filoviruses, and yellow fever.

Iowa pavement asset management decision-making framework.

DOT National Transportation Integrated Search

2015-10-01

Most local agencies in Iowa currently make their pavement treatment decisions based on their limited experience due primarily to : lack of a systematic decision-making framework and a decision-aid tool. The lack of objective condition assessment data...

Planning for Program Design and Assessment Using Value Creation Frameworks

ERIC Educational Resources Information Center

Whisler, Laurel; Anderson, Rachel; Brown, Jenai

2017-01-01

This article explains a program design and planning process using the Value Creation Framework (VCF) developed by Wenger, Trayner, and de Laat (2011). The framework involves identifying types of value or benefit for those involved in the program, conditions and activities that support creation of that value, data that measure whether the value was…

Panama: Political and Economic Conditions and U.S. Relations

DTIC Science & Technology

2009-07-15

tax havens can be found in CRS Report R40623, Tax Havens: International Tax Avoidance and Evasion , by Jane G...Congress (H.R. 1265/S. 506) would take measures to restrict the use of offshore tax havens in order to avoid U.S. federal taxation . (Also see “ Tax ...recession has begun to slow Panama’s economic growth. During the presidential campaign, Martinelli pledged to simplify the tax system by the introduction

A flexible data-driven comorbidity feature extraction framework.

PubMed

Sideris, Costas; Pourhomayoun, Mohammad; Kalantarian, Haik; Sarrafzadeh, Majid

2016-06-01

Disease and symptom diagnostic codes are a valuable resource for classifying and predicting patient outcomes. In this paper, we propose a novel methodology for utilizing disease diagnostic information in a predictive machine learning framework. Our methodology relies on a novel, clustering-based feature extraction framework using disease diagnostic information. To reduce the data dimensionality, we identify disease clusters using co-occurrence statistics. We optimize the number of generated clusters in the training set and then utilize these clusters as features to predict patient severity of condition and patient readmission risk. We build our clustering and feature extraction algorithm using the 2012 National Inpatient Sample (NIS), Healthcare Cost and Utilization Project (HCUP) which contains 7 million hospital discharge records and ICD-9-CM codes. The proposed framework is tested on Ronald Reagan UCLA Medical Center Electronic Health Records (EHR) from 3041 Congestive Heart Failure (CHF) patients and the UCI 130-US diabetes dataset that includes admissions from 69,980 diabetic patients. We compare our cluster-based feature set with the commonly used comorbidity frameworks including Charlson's index, Elixhauser's comorbidities and their variations. The proposed approach was shown to have significant gains between 10.7-22.1% in predictive accuracy for CHF severity of condition prediction and 4.65-5.75% in diabetes readmission prediction. Copyright © 2016 Elsevier Ltd. All rights reserved.

Working Memory-Learning Condition Interactions Proficiency in L2 Russian under Naturalistic and Formal Learning Conditions

ERIC Educational Resources Information Center

Canner, Marc T.

2013-01-01

The purpose of this dissertation was to examine the relationships between working memory (WM) and three commonly used learning strategies or conditions in the nature of proficiency among adult L2 Russian learners. Based on the aptitude-learning condition interaction framework articulated by Robinson (2002b), the study identifies two types of…

Promotion of Healthy Eating Through Public Policy

PubMed Central

Elbel, Brian; Taksler, Glen B.; Mijanovich, Tod; Abrams, Courtney B.; Dixon, L. Beth

2013-01-01

Background To induce consumers to purchase healthier foods and beverages, some policymakers have suggested special taxes or labels on unhealthy products. The potential of such policies is unknown. Purpose In a controlled field experiment, researchers tested whether consumers were more likely to purchase healthy products under such policies. Methods From October to December 2011, researchers opened a store at a large hospital that sold a variety of healthier and less-healthy foods and beverages. Purchases (N=3680) were analyzed under five conditions: a baseline with no special labeling or taxation, a 30% tax, highlighting the phrase “less healthy” on the price tag, and combinations of taxation and labeling. Purchases were analyzed in January–July 2012, at the single-item and transaction levels. Results There was no significant difference between the various taxation conditions. Consumers were 11 percentage points more likely to purchase a healthier item under a 30% tax (95% CI=7%, 16%, <0.001) and 6 percentage points more likely under labeling (95% CI=0%, 12%, p=0.04). By product type, consumers switched away from the purchase of less-healthy food under taxation (9 percentage points decrease, p<0.001) and into healthier beverages (6 percentage point increase, p=0.001); there were no effects for labeling. Conditions were associated with the purchase of 11–14 fewer calories (9%–11% in relative terms) and 2 fewer grams of sugar. Results remained significant controlling for all items purchased in a single transaction. Conclusions Taxation may induce consumers to purchase healthier foods and beverages. However, it is unclear whether the 15%–20% tax rates proposed in public policy discussions would be more effective than labeling products as less healthy. PMID:23790988

Promotion of healthy eating through public policy: a controlled experiment.

PubMed

Elbel, Brian; Taksler, Glen B; Mijanovich, Tod; Abrams, Courtney B; Dixon, L B

2013-07-01

To induce consumers to purchase healthier foods and beverages, some policymakers have suggested special taxes or labels on unhealthy products. The potential of such policies is unknown. In a controlled field experiment, researchers tested whether consumers were more likely to purchase healthy products under such policies. From October to December 2011, researchers opened a store at a large hospital that sold a variety of healthier and less-healthy foods and beverages. Purchases (N=3680) were analyzed under five conditions: a baseline with no special labeling or taxation, a 30% tax, highlighting the phrase "less healthy" on the price tag, and combinations of taxation and labeling. Purchases were analyzed in January-July 2012, at the single-item and transaction levels. There was no significant difference between the various taxation conditions. Consumers were 11 percentage points more likely to purchase a healthier item under a 30% tax (95% CI=7%, 16%, p<0.001) and 6 percentage points more likely under labeling (95% CI=0%, 12%, p=0.04). By product type, consumers switched away from the purchase of less-healthy food under taxation (9 percentage point decrease, p<0.001) and into healthier beverages (6 percentage point increase, p=0.001); there were no effects for labeling. Conditions were associated with the purchase of 11-14 fewer calories (9%-11% in relative terms) and 2 fewer grams of sugar. Results remained significant controlling for all items purchased in a single transaction. Taxation may induce consumers to purchase healthier foods and beverages. However, it is unclear whether the 15%-20% tax rates proposed in public policy discussions would be more effective than labeling products as less healthy. Copyright © 2013 American Journal of Preventive Medicine.

Putting Public Health Ethics into Practice: A Systematic Framework

PubMed Central

Marckmann, Georg; Schmidt, Harald; Sofaer, Neema; Strech, Daniel

2015-01-01

It is widely acknowledged that public health practice raises ethical issues that require a different approach than traditional biomedical ethics. Several frameworks for public health ethics (PHE) have been proposed; however, none of them provides a practice-oriented combination of the two necessary components: (1) a set of normative criteria based on an explicit ethical justification and (2) a structured methodological approach for applying the resulting normative criteria to concrete public health (PH) issues. Building on prior work in the field and integrating valuable elements of other approaches to PHE, we present a systematic ethical framework that shall guide professionals in planning, conducting, and evaluating PH interventions. Based on a coherentist model of ethical justification, the proposed framework contains (1) an explicit normative foundation with five substantive criteria and seven procedural conditions to guarantee a fair decision process, and (2) a six-step methodological approach for applying the criteria and conditions to the practice of PH and health policy. The framework explicitly ties together ethical analysis and empirical evidence, thus striving for evidence-based PHE. It can provide normative guidance to those who analyze the ethical implications of PH practice including academic ethicists, health policy makers, health technology assessment bodies, and PH professionals. It will enable those who implement a PH intervention and those affected by it (i.e., the target population) to critically assess whether and how the required ethical considerations have been taken into account. Thereby, the framework can contribute to assuring the quality of ethical analysis in PH. Whether the presented framework will be able to achieve its goals has to be determined by evaluating its practical application. PMID:25705615

Implementation of the Leaching Environmental Assessment Framework

EPA Science Inventory

New leaching tests are available in the U.S. for developing more accurate source terms for use in fate and transport models. For beneficial use or disposal, the use of the leaching environmental assessment framework (LEAF) will provide leaching results that reflect field condit...

A metal–organic framework immobilised iridium pincer complex

DOE PAGES

Rimoldi, Martino; Nakamura, Akitake; Vermeulen, Nicolaas A.; ...

2016-05-10

An iridium pincer complex has been immobilised in the metal–organic framework NU-1000. The stable Ir-pincer modified NU-1000 is catalytically active in the hydrogenation of alkenes in condensed phase and under flow conditions.

A conceptual framework for hydropeaking mitigation.

PubMed

Bruder, Andreas; Tonolla, Diego; Schweizer, Steffen P; Vollenweider, Stefan; Langhans, Simone D; Wüest, Alfred

2016-10-15

Hydropower plants are an important source of renewable energy. In the near future, high-head storage hydropower plants will gain further importance as a key element of large-scale electricity production systems. However, these power plants can cause hydropeaking which is characterized by intense unnatural discharge fluctuations in downstream river reaches. Consequences on environmental conditions in these sections are diverse and include changes to the hydrology, hydraulics and sediment regime on very short time scales. These altered conditions affect river ecosystems and biota, for instance due to drift and stranding of fishes and invertebrates. Several structural and operational measures exist to mitigate hydropeaking and the adverse effects on ecosystems, but estimating and predicting their ecological benefit remains challenging. We developed a conceptual framework to support the ecological evaluation of hydropeaking mitigation measures based on current mitigation projects in Switzerland and the scientific literature. We refined this framework with an international panel of hydropeaking experts. The framework is based on a set of indicators, which covers all hydrological phases of hydropeaking and the most important affected abiotic and biotic processes. Effects of mitigation measures on these indicators can be predicted quantitatively using prediction tools such as discharge scenarios and numerical habitat models. Our framework allows a comparison of hydropeaking effects among alternative mitigation measures, to the pre-mitigation situation, and to reference river sections. We further identified key issues that should be addressed to increase the efficiency of current and future projects. They include the spatial and temporal context of mitigation projects, the interactions of river morphology with hydropeaking effects, and the role of appropriate monitoring to evaluate the success of mitigation projects. Copyright © 2016 Elsevier B.V. All rights reserved.

Quantitative risk stratification in Markov chains with limiting conditional distributions.

PubMed

Chan, David C; Pollett, Philip K; Weinstein, Milton C

2009-01-01

Many clinical decisions require patient risk stratification. The authors introduce the concept of limiting conditional distributions, which describe the equilibrium proportion of surviving patients occupying each disease state in a Markov chain with death. Such distributions can quantitatively describe risk stratification. The authors first establish conditions for the existence of a positive limiting conditional distribution in a general Markov chain and describe a framework for risk stratification using the limiting conditional distribution. They then apply their framework to a clinical example of a treatment indicated for high-risk patients, first to infer the risk of patients selected for treatment in clinical trials and then to predict the outcomes of expanding treatment to other populations of risk. For the general chain, a positive limiting conditional distribution exists only if patients in the earliest state have the lowest combined risk of progression or death. The authors show that in their general framework, outcomes and population risk are interchangeable. For the clinical example, they estimate that previous clinical trials have selected the upper quintile of patient risk for this treatment, but they also show that expanded treatment would weakly dominate this degree of targeted treatment, and universal treatment may be cost-effective. Limiting conditional distributions exist in most Markov models of progressive diseases and are well suited to represent risk stratification quantitatively. This framework can characterize patient risk in clinical trials and predict outcomes for other populations of risk.

Frameworks Proposed for Reporting on the First National Wetland Condition Assessment

EPA Science Inventory

The 2011 National Wetland Condition Assessment (NWCA) is the first-ever national assessment of wetland condition and the fifth in a series of National Aquatic Resource Surveys (NARS), after streams, rivers, lakes, and coastal systems. The NWCA was implemented by the U.S. Environ...

The extraction and integration framework: a two-process account of statistical learning.

PubMed

Thiessen, Erik D; Kronstein, Alexandra T; Hufnagle, Daniel G

2013-07-01

The term statistical learning in infancy research originally referred to sensitivity to transitional probabilities. Subsequent research has demonstrated that statistical learning contributes to infant development in a wide array of domains. The range of statistical learning phenomena necessitates a broader view of the processes underlying statistical learning. Learners are sensitive to a much wider range of statistical information than the conditional relations indexed by transitional probabilities, including distributional and cue-based statistics. We propose a novel framework that unifies learning about all of these kinds of statistical structure. From our perspective, learning about conditional relations outputs discrete representations (such as words). Integration across these discrete representations yields sensitivity to cues and distributional information. To achieve sensitivity to all of these kinds of statistical structure, our framework combines processes that extract segments of the input with processes that compare across these extracted items. In this framework, the items extracted from the input serve as exemplars in long-term memory. The similarity structure of those exemplars in long-term memory leads to the discovery of cues and categorical structure, which guides subsequent extraction. The extraction and integration framework provides a way to explain sensitivity to both conditional statistical structure (such as transitional probabilities) and distributional statistical structure (such as item frequency and variability), and also a framework for thinking about how these different aspects of statistical learning influence each other. 2013 APA, all rights reserved

Smart City Energy Interconnection Technology Framework Preliminary Research

NASA Astrophysics Data System (ADS)

Zheng, Guotai; Zhao, Baoguo; Zhao, Xin; Li, Hao; Huo, Xianxu; Li, Wen; Xia, Yu

2018-01-01

to improve urban energy efficiency, improve the absorptive ratio of new energy resources and renewable energy sources, and reduce environmental pollution and other energy supply and consumption technology framework matched with future energy restriction conditions and applied technology level are required to be studied. Relative to traditional energy supply system, advanced information technology-based “Energy Internet” technical framework may give play to energy integrated application and load side interactive technology advantages, as a whole optimize energy supply and consumption and improve the overall utilization efficiency of energy.

Health hazard evaluation report HETA 94-0300-2528, Cape May County Board of Taxation, Cape May Court House, New Jersey

DOE Office of Scientific and Technical Information (OSTI.GOV)

Moss, C.E.; Ragab, M.

1995-09-01

In response to a request from the County Tax Administrator, an investigation was begun into exposure to electric and magnetic fields at the Cape May County Board of Taxation (SIC-7389), Cape May Court House, New Jersey. Employees there suspected they were receiving high exposure to extremely low frequency (ELF) electric and magnetic fields. Measurements were taken with particular attention given to the areas around four large switchboards which were located directly behind the wall of the the tax office. At the outside corners of the building and in the parking lot outside, the magnetic field levels ranged from 0.1 tomore » 10.7 milligauss (mG). At similar locations, electric field levels ranged from 1.9 to 6.9 volts/meter (V/m). Inside the building, magnetic and electric field levels ranged from 0.1 to 900mG and 1.4 to 5.7V/m, respectively.« less

Pore Space Partition in Metal-Organic Frameworks.

PubMed

Zhai, Quan-Guo; Bu, Xianhui; Zhao, Xiang; Li, Dong-Sheng; Feng, Pingyun

2017-02-21

Metal-organic framework (MOF) materials have emerged as one of the favorite crystalline porous materials (CPM) because of their compositional and geometric tunability and many possible applications. In efforts to develop better MOFs for gas storage and separation, a number of strategies including creation of open metal sites and implantation of Lewis base sites have been used to tune host-guest interactions. In addition to these chemical factors, the geometric features such as pore size and shape, surface area, and pore volume also play important roles in sorption energetics and uptake capacity. For efficient capture of small gas molecules such as carbon dioxide under ambient conditions, large surface area or high pore volume are often not needed. Instead, maximizing host-guest interactions or the density of binding sites by encaging gas molecules in snug pockets of pore space can be a fruitful approach. To put this concept into practice, the pore space partition (PSP) concept has been proposed and has achieved a great experimental success. In this account, we will highlight many efforts to implement PSP in MOFs and impact of PSP on gas uptake performance. In the synthetic design of PSP, it is helpful to distinguish between factors that contribute to the framework formation and factors that serve the purpose of PSP. Because of the need for complementary structural roles, the synthesis of MOFs with PSP often involves multicomponent systems including mixed ligands, mixed inorganic nodes, or both. It is possible to accomplish both framework formation and PSP with a single type of polyfunctional ligands that use some functional groups (called framework-forming group) for framework formation and the remaining functional groups (called pore-partition group) for PSP. Alternatively, framework formation and PSP can be shouldered by different chemical species. For example, in a mixed-ligand system, one ligand (called framework-forming agent) can play the role of the

A framework for global river flood risk assessments

NASA Astrophysics Data System (ADS)

Winsemius, H. C.; Van Beek, L. P. H.; Jongman, B.; Ward, P. J.; Bouwman, A.

2013-05-01

There is an increasing need for strategic global assessments of flood risks in current and future conditions. In this paper, we propose a framework for global flood risk assessment for river floods, which can be applied in current conditions, as well as in future conditions due to climate and socio-economic changes. The framework's goal is to establish flood hazard and impact estimates at a high enough resolution to allow for their combination into a risk estimate, which can be used for strategic global flood risk assessments. The framework estimates hazard at a resolution of ~ 1 km2 using global forcing datasets of the current (or in scenario mode, future) climate, a global hydrological model, a global flood-routing model, and more importantly, an inundation downscaling routine. The second component of the framework combines hazard with flood impact models at the same resolution (e.g. damage, affected GDP, and affected population) to establish indicators for flood risk (e.g. annual expected damage, affected GDP, and affected population). The framework has been applied using the global hydrological model PCR-GLOBWB, which includes an optional global flood routing model DynRout, combined with scenarios from the Integrated Model to Assess the Global Environment (IMAGE). We performed downscaling of the hazard probability distributions to 1 km2 resolution with a new downscaling algorithm, applied on Bangladesh as a first case study application area. We demonstrate the risk assessment approach in Bangladesh based on GDP per capita data, population, and land use maps for 2010 and 2050. Validation of the hazard estimates has been performed using the Dartmouth Flood Observatory database. This was done by comparing a high return period flood with the maximum observed extent, as well as by comparing a time series of a single event with Dartmouth imagery of the event. Validation of modelled damage estimates was performed using observed damage estimates from the EM

Accommodating state shifts within the conceptual framework of the wetland continuum

USGS Publications Warehouse

Mushet, David M.; McKenna, Owen; LaBaugh, James W.; Euliss, Ned H.; Rosenberry, Donald O.

2018-01-01

The Wetland Continuum is a conceptual framework that facilitates the interpretation of biological studies of wetland ecosystems. Recently summarized evidence documenting how a multi-decadal wet period has influenced aspects of wetland, lake and stream systems in the southern prairie-pothole region of North America has revealed the potential for wetlands to shift among alternate states. We propose that incorporation of state shifts into the Wetland Continuum, as originally proposed or as modified by Hayashi et al., is a relatively simple matter if one allows for shifts of wetlands along the horizontal, groundwater axis of the framework under conditions of extreme and sustained wet or dry conditions. We suggest that the ease by which state shifts can be accommodated within both the original and modified frameworks of the Wetland Continuum is a testament to the robustness of the concept when it is related to the alternative-stable-state concept.

Iowa pavement asset management decision-making framework : [tech transfer summary].

DOT National Transportation Integrated Search

2015-10-01

A structured framework and tool that can reflect local requirements, : practices, and operational conditions would greatly assist local : agencies in making consistent and defensible pavement treatment : selection decisions.

Soda Taxes: The Importance of Analysing Policy Processes

PubMed Central

Bodo, Yann Le; Wals, Philippe De

2018-01-01

Sarah A. Roache and Lawrence O. Gostin’s recent editorial comprehensively presents soda taxation rationales from a public health perspective. While we essentially agree that soda taxes are gaining momentum, this commentary expands upon the need for a better understanding of the policy processes underlying their development and implementation. Indeed, the umbrella concept of soda taxation actually covers a diversity of objectives and mechanisms, which may not only condition the feasibility and acceptability of a proposal, but also alter its impact. We briefly highlight some conditions that may have influenced soda tax policy processes and why further theory-driven case studies may be instructive. PMID:29764113

Interactive semiautomatic contour delineation using statistical conditional random fields framework.

PubMed

Hu, Yu-Chi; Grossberg, Michael D; Wu, Abraham; Riaz, Nadeem; Perez, Carmen; Mageras, Gig S

2012-07-01

Contouring a normal anatomical structure during radiation treatment planning requires significant time and effort. The authors present a fast and accurate semiautomatic contour delineation method to reduce the time and effort required of expert users. Following an initial segmentation on one CT slice, the user marks the target organ and nontarget pixels with a few simple brush strokes. The algorithm calculates statistics from this information that, in turn, determines the parameters of an energy function containing both boundary and regional components. The method uses a conditional random field graphical model to define the energy function to be minimized for obtaining an estimated optimal segmentation, and a graph partition algorithm to efficiently solve the energy function minimization. Organ boundary statistics are estimated from the segmentation and propagated to subsequent images; regional statistics are estimated from the simple brush strokes that are either propagated or redrawn as needed on subsequent images. This greatly reduces the user input needed and speeds up segmentations. The proposed method can be further accelerated with graph-based interpolation of alternating slices in place of user-guided segmentation. CT images from phantom and patients were used to evaluate this method. The authors determined the sensitivity and specificity of organ segmentations using physician-drawn contours as ground truth, as well as the predicted-to-ground truth surface distances. Finally, three physicians evaluated the contours for subjective acceptability. Interobserver and intraobserver analysis was also performed and Bland-Altman plots were used to evaluate agreement. Liver and kidney segmentations in patient volumetric CT images show that boundary samples provided on a single CT slice can be reused through the entire 3D stack of images to obtain accurate segmentation. In liver, our method has better sensitivity and specificity (0.925 and 0.995) than region growing

A Hierarchical Framework for Demand-Side Frequency Control

DOE Office of Scientific and Technical Information (OSTI.GOV)

Moya, Christian; Zhang, Wei; Lian, Jianming

2014-06-02

With large-scale plans to integrate renewable generation, more resources will be needed to compensate for the uncertainty associated with intermittent generation resources. Under such conditions, performing frequency control using only supply-side resources become not only prohibitively expensive but also technically difficult. It is therefore important to explore how a sufficient proportion of the loads could assume a routine role in frequency control to maintain the stability of the system at an acceptable cost. In this paper, a novel hierarchical decentralized framework for frequency based load control is proposed. The framework involves two decision layers. The top decision layer determines themore » optimal droop gain required from the aggregated load response on each bus using a robust decentralized control approach. The second layer consists of a large number of devices, which switch probabilistically during contingencies so that the aggregated power change matches the desired droop amount according to the updated gains. The proposed framework is based on the classical nonlinear multi-machine power system model, and can deal with timevarying system operating conditions while respecting the physical constraints of individual devices. Realistic simulation results based on a 68-bus system are provided to demonstrate the effectiveness of the proposed strategy.« less

Metal organic frameworks as sorption media for volatile and semi-volatile organic compounds at ambient conditions

PubMed Central

Vellingiri, Kowsalya; Szulejko, Jan E.; Kumar, Pawan; Kwon, Eilhann E.; Kim, Ki-Hyun; Deep, Akash; Boukhvalov, Danil W.; Brown, Richard J. C.

2016-01-01

In this research, we investigated the sorptive behavior of a mixture of 14 volatile and semi-volatile organic compounds (four aromatic hydrocarbons (benzene, toluene, p-xylene, and styrene), six C2-C5 volatile fatty acids (VFAs), two phenols, and two indoles) against three metal-organic frameworks (MOFs), i.e., MOF-5, Eu-MOF, and MOF-199 at 5 to 10 mPa VOC partial pressures (25 °C). The selected MOFs exhibited the strongest affinity for semi-volatile (polar) VOC molecules (skatole), whereas the weakest affinity toward was volatile (non-polar) VOC molecules (i.e., benzene). Our experimental results were also supported through simulation analysis in which polar molecules were bound most strongly to MOF-199, reflecting the presence of strong interactions of Cu2+ with polar VOCs. In addition, the performance of selected MOFs was compared to three well-known commercial sorbents (Tenax TA, Carbopack X, and Carboxen 1000) under the same conditions. The estimated equilibrium adsorption capacity (mg.g−1) for the all target VOCs was in the order of; MOF-199 (71.7) >Carboxen-1000 (68.4) >Eu-MOF (27.9) >Carbopack X (24.3) >MOF-5 (12.7) >Tenax TA (10.6). Hopefully, outcome of this study are expected to open a new corridor to expand the practical application of MOFs for the treatment diverse VOC mixtures. PMID:27324522

Climate change response framework overview: Chapter 1

Treesearch

Chris Swanston; Maria Janowiak; Patricia Butler

2012-01-01

Managers currently face the immense challenge of anticipating the effects of climate change on forest ecosystems and then developing and applying management responses for adapting forests to future conditions. The Climate Change Response Framework (CCRF) is a highly collaborative approach to helping land managers understand the potential effects of climate change on...

A framework to enhance security of physically unclonable functions using chaotic circuits

NASA Astrophysics Data System (ADS)

Chen, Lanxiang

2018-05-01

As a new technique for authentication and key generation, physically unclonable function (PUF) has attracted considerable attentions, with extensive research results achieved already. To resist the popular machine learning modeling attacks, a framework to enhance the security of PUFs is proposed. The basic idea is to combine PUFs with a chaotic system of which the response is highly sensitive to initial conditions. For this framework, a specific construction which combines the common arbiter PUF circuit, a converter, and the Chua's circuit is given to implement a more secure PUF. Simulation experiments are presented to further validate the framework. Finally, some practical suggestions for the framework and specific construction are also discussed.

Comparability of outcome frameworks in medical education: Implications for framework development.

PubMed

Hautz, Stefanie C; Hautz, Wolf E; Feufel, Markus A; Spies, Claudia D

2015-01-01

Given the increasing mobility of medical students and practitioners, there is a growing need for harmonization of medical education and qualifications. Although several initiatives have sought to compare national outcome frameworks, this task has proven a challenge. Drawing on an analysis of existing outcome frameworks, we identify factors that hinder comparability and suggest ways of facilitating comparability during framework development and revisions. We searched MedLine, EmBase and the Internet for outcome frameworks in medical education published by national or governmental organizations. We analyzed these frameworks for differences and similarities that influence comparability. Of 1816 search results, 13 outcome frameworks met our inclusion criteria. These frameworks differ in five core features: history and origins, formal structure, medical education system, target audience and key terms. Many frameworks reference other frameworks without acknowledging these differences. Importantly, the level of detail of the outcomes specified differs both within and between frameworks. The differences identified explain some of the challenges involved in comparing outcome frameworks and medical qualifications. We propose a two-level model distinguishing between "core" competencies and culture-specific "secondary" competencies. This approach could strike a balance between local specifics and cross-national comparability of outcome frameworks and medical education.

On the Conditioning of Machine-Learning-Assisted Turbulence Modeling

NASA Astrophysics Data System (ADS)

Wu, Jinlong; Sun, Rui; Wang, Qiqi; Xiao, Heng

2017-11-01

Recently, several researchers have demonstrated that machine learning techniques can be used to improve the RANS modeled Reynolds stress by training on available database of high fidelity simulations. However, obtaining improved mean velocity field remains an unsolved challenge, restricting the predictive capability of current machine-learning-assisted turbulence modeling approaches. In this work we define a condition number to evaluate the model conditioning of data-driven turbulence modeling approaches, and propose a stability-oriented machine learning framework to model Reynolds stress. Two canonical flows, the flow in a square duct and the flow over periodic hills, are investigated to demonstrate the predictive capability of the proposed framework. The satisfactory prediction performance of mean velocity field for both flows demonstrates the predictive capability of the proposed framework for machine-learning-assisted turbulence modeling. With showing the capability of improving the prediction of mean flow field, the proposed stability-oriented machine learning framework bridges the gap between the existing machine-learning-assisted turbulence modeling approaches and the demand of predictive capability of turbulence models in real applications.

A framework for unravelling the complexities of unsustainable water resource use

NASA Astrophysics Data System (ADS)

Dermody, Brian; Bierkens, Marc; Wassen, Martin; Dekker, Stefan

2016-04-01

The majority of unsustainable water resource use is associated with food production, with the agricultural sector accounting for up to 70% of total freshwater use by humans. Water resource use in food production emerges as a result of dynamic interactions between humans and their environment in importing and exporting regions as well as the physical and socioeconomic trade infrastructure linking the two. Thus in order to understand unsustainable water resource use, it is essential to understand the complex socioecological food production and trade system. We present a modelling framework of the food production and trade system that facilitates an understanding of complex socioenvironmental processes that lead to unsustainable water resource use. Our framework is based on a coupling of the global hydrological model PC Raster Global Water Balance (PCR-GLOBWB) with a multi-agent socioeconomic food production and trade network. In our framework, agents perceive environmental conditions. They make food supply decisions based upon those perceptions and the heterogeneous socioeconomic conditions in which they exist. Agent decisions modify land and water resources. Those environmental changes feedback to influence decision making further. The framework presented has the potential to go beyond a diagnosis of the causes of unsustainable water resource and provide pathways towards a sustainable food system in terms of water resources.

Template-Framework Interactions in Tetraethylammonium-Directed Zeolite Synthesis

DOE PAGES

Schmidt, Joel E.; Fu, Donglong; Deem, Michael W.; ...

2016-11-22

Zeolites, having widespread applications in chemical industries, are often synthesized using organic templates. These can be cost-prohibitive, motivating investigations into their role in promoting crystallization. Herein, the relationship between framework structure, chemical composition, synthesis conditions and the conformation of the occluded, economical template tetraethylammonium (TEA +) has been systematically examined by experimental and computational means. The results show two distinct regimes of occluded conformer tendencies: 1) In frameworks with a large stabilization energy difference, only a single conformer was found (BEA, LTA and MFI). 2) In the frameworks with small stabilization energy differences (AEI, AFI, CHA and MOR), less thanmore » the interconversion of TEA + in solution, a heteroatom-dependent (Al, B, Co, Mn, Ti, Zn) distribution of conformers was observed. Our findings demonstrate that host–guest chemistry principles, including electrostatic interactions and coordination chemistry, are as important as ideal pore-filling.« less

Digging into the corona: A modeling framework trained with Sun-grazing comet observations

NASA Astrophysics Data System (ADS)

Jia, Y. D.; Pesnell, W. D.; Bryans, P.; Downs, C.; Liu, W.; Schwartz, S. J.

2017-12-01

Images of comets diving into the low corona have been captured a few times in the past decade. Structures visible at various wavelengths during these encounters indicate a strong variation of the ambient conditions of the corona. We combine three numerical models: a global coronal model, a particle transportation model, and a cometary plasma interaction model into one framework to model the interaction of such Sun-grazing comets with plasma in the low corona. In our framework, cometary vapors are ionized via multiple channels and then captured by the coronal magnetic field. In seconds, these ions are further ionized into their highest charge state, which is revealed by certain coronal emission lines. Constrained by observations, we apply our framework to trace back to the local conditions of the ambient corona, and their spatial/time variation over a broad range of scales. Once trained by multiple stages of the comet's journey in the low corona, we illustrate how this framework can leverage these unique observations to probe the structure of the solar corona and solar wind.

Nanoporous frameworks exhibiting multiple stimuli responsiveness

NASA Astrophysics Data System (ADS)

Kundu, Pintu K.; Olsen, Gregory L.; Kiss, Vladimir; Klajn, Rafal

2014-04-01

Nanoporous frameworks are polymeric materials built from rigid molecules, which give rise to their nanoporous structures with applications in gas sorption and storage, catalysis and others. Conceptually new applications could emerge, should these beneficial properties be manipulated by external stimuli in a reversible manner. One approach to render nanoporous frameworks responsive to external signals would be to immobilize molecular switches within their nanopores. Although the majority of molecular switches require conformational freedom to isomerize, and switching in the solid state is prohibited, the nanopores may provide enough room for the switches to efficiently isomerize. Here we describe two families of nanoporous materials incorporating the spiropyran molecular switch. These materials exhibit a variety of interesting properties, including reversible photochromism and acidochromism under solvent-free conditions, light-controlled capture and release of metal ions, as well reversible chromism induced by solvation/desolvation.

An ethical framework for nursing service administration.

PubMed

Christensen, P J

1988-04-01

Nurses as administrators are responsible for creating an ethical work environment in which nurses' human welfare is promoted. Bureaucratic organizations can dehumanize people, wherein human welfare suffers in the midst of institutional constraints. Amid these conditions nurses' ethical competence cannot develop nor can nurses maintain a sense of personal integrity. Applying concepts from nursing and general ethics to administrative practice provides a basis for developing an ethical framework for management. The proposed framework involves ethical awareness, principled reasoning, moral commitment to the profession and to one another, and primary consideration for human welfare with strategies to promote it. Use of these components when making decisions in daily practice and on a policy level enhances the well-being of nurses working in organizations.

Trapping guests within a nanoporous metal-organic framework through pressure-induced amorphization.

PubMed

Chapman, Karena W; Sava, Dorina F; Halder, Gregory J; Chupas, Peter J; Nenoff, Tina M

2011-11-23

The release of guest species from within a nanoporous metal-organic framework (MOF) has been inhibited by amorphization of the guest-loaded framework structure under applied pressure. Thermogravimetric analyses have shown that by amorphizing ZIF-8 following sorption of molecular I(2), a hazardous radiological byproduct of nuclear energy production, the pore apertures in the framework are sufficiently distorted to kinetically trap I(2) and improve I(2) retention. Pair distribution function (PDF) analysis indicates that the local structure of the captive I(2) remains essentially unchanged upon amorphization of the framework, with the amorphization occurring under the same conditions for the vacant and guest-loaded framework. The low, accessible pressure range needed to effect this change in desorption is much lower than in tradition sorbents such as zeolites, opening the possibility for new molecular capture, interim storage, or controlled release applications.

Hydrogeologic framework and groundwater conditions of the Ararat Basin in Armenia

USGS Publications Warehouse

Valder, Joshua F.; Carter, Janet M.; Medler, Colton J.; Thompson, Ryan F.; Anderson, Mark T.

2018-01-17

Armenia is a landlocked country located in the mountainous Caucasus region between Asia and Europe. It shares borders with the countries of Georgia on the north, Azerbaijan on the east, Iran on the south, and Turkey and Azerbaijan on the west. The Ararat Basin is a transboundary basin in Armenia and Turkey. The Ararat Basin (or Ararat Valley) is an intermountain depression that contains the Aras River and its tributaries, which also form the border between Armenia and Turkey and divide the basin into northern and southern regions. The Ararat Basin also contains Armenia’s largest agricultural and fish farming zone that is supplied by high-quality water from wells completed in the artesian aquifers that underlie the basin. Groundwater constitutes about 40 percent of all water use, and groundwater provides 96 percent of the water used for drinking purposes in Armenia. Since 2000, groundwater withdrawals and consumption in the Ararat Basin of Armenia have increased because of the growth of aquaculture and other uses. Increased groundwater withdrawals caused decreased springflow, reduced well discharges, falling water levels, and a reduction of the number of flowing artesian wells in the southern part of Ararat Basin in Armenia.In 2016, the U.S. Geological Survey and the U.S. Agency for International Development (USAID) began a cooperative study in Armenia to share science and field techniques to increase the country’s capabilities for groundwater study and modeling. The purpose of this report is to describe the hydrogeologic framework and groundwater conditions of the Ararat Basin in Armenia based on data collected in 2016 and previous hydrogeologic studies. The study area includes the Ararat Basin in Armenia. This report was completed through a partnership with USAID/Armenia in the implementation of its Science, Technology, Innovation, and Partnerships effort through the Advanced Science and Partnerships for Integrated Resource Development program and associated

E-learning process maturity level: a conceptual framework

NASA Astrophysics Data System (ADS)

Rahmah, A.; Santoso, H. B.; Hasibuan, Z. A.

2018-03-01

ICT advancement is a sure thing with the impact influencing many domains, including learning in both formal and informal situations. It leads to a new mindset that we should not only utilize the given ICT to support the learning process, but also improve it gradually involving a lot of factors. These phenomenon is called e-learning process evolution. Accordingly, this study attempts to explore maturity level concept to provide the improvement direction gradually and progression monitoring for the individual e-learning process. Extensive literature review, observation, and forming constructs are conducted to develop a conceptual framework for e-learning process maturity level. The conceptual framework consists of learner, e-learning process, continuous improvement, evolution of e-learning process, technology, and learning objectives. Whilst, evolution of e-learning process depicted as current versus expected conditions of e-learning process maturity level. The study concludes that from the e-learning process maturity level conceptual framework, it may guide the evolution roadmap for e-learning process, accelerate the evolution, and decrease the negative impact of ICT. The conceptual framework will be verified and tested in the future study.

A stochastic hybrid systems based framework for modeling dependent failure processes

PubMed Central

Fan, Mengfei; Zeng, Zhiguo; Zio, Enrico; Kang, Rui; Chen, Ying

2017-01-01

In this paper, we develop a framework to model and analyze systems that are subject to dependent, competing degradation processes and random shocks. The degradation processes are described by stochastic differential equations, whereas transitions between the system discrete states are triggered by random shocks. The modeling is, then, based on Stochastic Hybrid Systems (SHS), whose state space is comprised of a continuous state determined by stochastic differential equations and a discrete state driven by stochastic transitions and reset maps. A set of differential equations are derived to characterize the conditional moments of the state variables. System reliability and its lower bounds are estimated from these conditional moments, using the First Order Second Moment (FOSM) method and Markov inequality, respectively. The developed framework is applied to model three dependent failure processes from literature and a comparison is made to Monte Carlo simulations. The results demonstrate that the developed framework is able to yield an accurate estimation of reliability with less computational costs compared to traditional Monte Carlo-based methods. PMID:28231313

A stochastic hybrid systems based framework for modeling dependent failure processes.

PubMed

Fan, Mengfei; Zeng, Zhiguo; Zio, Enrico; Kang, Rui; Chen, Ying

2017-01-01

In this paper, we develop a framework to model and analyze systems that are subject to dependent, competing degradation processes and random shocks. The degradation processes are described by stochastic differential equations, whereas transitions between the system discrete states are triggered by random shocks. The modeling is, then, based on Stochastic Hybrid Systems (SHS), whose state space is comprised of a continuous state determined by stochastic differential equations and a discrete state driven by stochastic transitions and reset maps. A set of differential equations are derived to characterize the conditional moments of the state variables. System reliability and its lower bounds are estimated from these conditional moments, using the First Order Second Moment (FOSM) method and Markov inequality, respectively. The developed framework is applied to model three dependent failure processes from literature and a comparison is made to Monte Carlo simulations. The results demonstrate that the developed framework is able to yield an accurate estimation of reliability with less computational costs compared to traditional Monte Carlo-based methods.

A Proposed Collaborative Framework for Prefabricated Housing Construction Using RFID Technology

NASA Astrophysics Data System (ADS)

Charnwasununth, Phatsaphan; Yabuki, Nobuyoshi; Tongthong, Tanit

Despite the popularity of prefabricated housing construction in Thailand and many other countries, due to the lack of collaboration in current practice, undesired low productivity and a number of mistakes are identified. This research proposes a framework to raise the collaborative level for improving productivity and reducing mistake occurrences at sites. In this framework, RFID system bridges the gap between the real situation and the design, and the proposed system can cope with the unexpected construction conditions by generating proper alternatives. This system is composed of PDAs, RFID readers, laptop PCs, and a desktop PC. Six main modules and a database system are implemented in laptop PCs for recording actual site conditions, generating working alternatives, providing related information, and evaluating the work.

The economic impact of diabetes through lost labour force participation on individuals and government: evidence from a microsimulation model

PubMed Central

2014-01-01

Background Diabetes is a costly and debilitating disease. The aim of the study is to quantify the individual and national costs of diabetes resulting from people retiring early because of this disease, including lost income; lost income taxation, increased government welfare payments; and reductions in GDP. Methods A purpose-built microsimulation model, Health&WealthMOD2030, was used to estimate the economic costs of early retirement due to diabetes. The study included all Australians aged 45–64 years in 2010 based on Australian Bureau of Statistics’ Surveys of Disability, Ageing and Carers. A multiple regression model was used to identify significant differences in income, government welfare payments and taxation liabilities between people out of the labour force because of their diabetes and those employed full time with no chronic health condition. Results The median annual income of people who retired early because of their diabetes was significantly lower (AU$11 784) compared to those employed full time without a chronic health condition who received almost five times more income. At the national level, there was a loss of AU$384 million in individual earnings by those with diabetes, an extra AU$4 million spent in government welfare payments, a loss of AU$56 million in taxation revenue, and a loss of AU$1 324 million in GDP in 2010: all attributable to diabetes through its impact on labour force participation. Sensitivity analysis was used to assess the impact of different diabetes prevalence rates on estimates of lost income, lost income taxation, increased government welfare payments, and reduced GDP. Conclusions Individuals bear the cost of lost income in addition to the burden of the disease. The Government endures the impacts of lost productivity and income taxation revenue, as well as spending more in welfare payments. These national costs are in addition to the Government’s direct healthcare costs. PMID:24592931

The advantages and limitations of guideline adaptation frameworks.

PubMed

Wang, Zhicheng; Norris, Susan L; Bero, Lisa

2018-05-29

The implementation of evidence-based guidelines can improve clinical and public health outcomes by helping health professionals practice in the most effective manner, as well as assisting policy-makers in designing optimal programs. Adaptation of a guideline to suit the context in which it is intended to be applied can be a key step in the implementation process. Without taking the local context into account, certain interventions recommended in evidence-based guidelines may be infeasible under local conditions. Guideline adaptation frameworks provide a systematic way of approaching adaptation, and their use may increase transparency, methodological rigor, and the quality of the adapted guideline. This paper presents a number of adaptation frameworks that are currently available. We aim to compare the advantages and limitations of their processes, methods, and resource implications. These insights into adaptation frameworks can inform the future development of guidelines and systematic methods to optimize their adaptation. Recent adaptation frameworks show an evolution from adapting entire existing guidelines, to adapting specific recommendations extracted from an existing guideline, to constructing evidence tables for each recommendation that needs to be adapted. This is a move towards more recommendation-focused, context-specific processes and considerations. There are still many gaps in knowledge about guideline adaptation. Most of the frameworks reviewed lack any evaluation of the adaptation process and outcomes, including user satisfaction and resources expended. The validity, usability, and health impact of guidelines developed via an adaptation process have not been studied. Lastly, adaptation frameworks have not been evaluated for use in low-income countries. Despite the limitations in frameworks, a more systematic approach to adaptation based on a framework is valuable, as it helps to ensure that the recommendations stay true to the evidence while taking

A Python object-oriented framework for the CMS alignment and calibration data

NASA Astrophysics Data System (ADS)

Dawes, Joshua H.; CMS Collaboration

2017-10-01

The Alignment, Calibrations and Databases group at the CMS Experiment delivers Alignment and Calibration Conditions Data to a large set of workflows which process recorded event data and produce simulated events. The current infrastructure for releasing and consuming Conditions Data was designed in the two years of the first LHC long shutdown to respond to use cases from the preceding data-taking period. During the second run of the LHC, new use cases were defined. For the consumption of Conditions Metadata, no common interface existed for the detector experts to use in Python-based custom scripts, resulting in many different querying and transaction management patterns. A new framework has been built to address such use cases: a simple object-oriented tool that detector experts can use to read and write Conditions Metadata when using Oracle and SQLite databases, that provides a homogeneous method of querying across all services. The tool provides mechanisms for segmenting large sets of conditions while releasing them to the production database, allows for uniform error reporting to the client-side from the server-side and optimizes the data transfer to the server. The architecture of the new service has been developed exploiting many of the features made available by the metadata consumption framework to implement the required improvements. This paper presents the details of the design and implementation of the new metadata consumption and data upload framework, as well as analyses of the new upload service’s performance as the server-side state varies.

Is there a moral obligation to conceive children under the best possible conditions? A preliminary framework for identifying the preconception responsibilities of potential parents

PubMed Central

2014-01-01

Background The preventative paradigm of preconception care is receiving increasing attention, yet its boundaries remain vague in three respects: temporally; agentially; and instrumentally. Crucially, it remains unclear just who is to be considered a ‘potential parent’, how soon they should take up preconception responsibilities, and how weighty their responsibilities should be. Discussion In this paper, we argue that a normal potential parent of reasonable prudence has a moral duty to adequately optimize the conditions under which she or his reproductive partner will conceive, though a proportionality calculus calls for toleration of several forms of preconception behaviour that are non-ideal from the perspective of reproductive risk. We distinguish between five categories of potential parents to which different duties of preconception care should be ascribed. This framework is advanced to assign preconception care responsibilities with more precision than is often done in the current debate on preconception care. We conclude by applying our theoretical framework to three types of preconception care interventions: consumption of folic acid; keeping one’s weight under control; and engaging in preconception genetic screening. Our analysis shows that the literature on preconception care often glosses over crucial distinctions between different types of potential parents and uses a notion of preconception beneficence that may be overly demanding. Nevertheless, preconception moral duties will often be weighty and reluctance to accept such duties on account of the burden they impose do not warrant preconception insouciance. Summary To avoid misplaced responsibility ascriptions in the growing field of preconception care, distinctions must be made between different types of potential parents to whom different degrees of preconception responsibility apply. We present such a preliminary framework and bring it to bear on the cases of folic acid consumption, obesity and

Global warming potential of material fractions occurring in source-separated organic household waste treated by anaerobic digestion or incineration under different framework conditions.

PubMed

Naroznova, Irina; Møller, Jacob; Scheutz, Charlotte

2016-12-01

This study compared the environmental profiles of anaerobic digestion (AD) and incineration, in relation to global warming potential (GWP), for treating individual material fractions that may occur in source-separated organic household waste (SSOHW). Different framework conditions representative for the European Union member countries were considered. For AD, biogas utilisation with a biogas engine was considered and two potential situations investigated - biogas combustion with (1) combined heat and power production (CHP) and (2) electricity production only. For incineration, four technology options currently available in Europe were covered: (1) an average incinerator with CHP production, (2) an average incinerator with mainly electricity production, (3) an average incinerator with mainly heat production and (4) a state-of-the art incinerator with CHP working at high energy recovery efficiencies. The study was performed using a life cycle assessment in its consequential approach. Furthermore, the role of waste-sorting guidelines (defined by the material fractions allowed for SSOHW) in relation to GWP of treating overall SSOHW with AD was investigated. A case-study of treating 1tonne of SSOHW under framework conditions in Denmark was conducted. Under the given assumptions, vegetable food waste was the only material fraction which was always better for AD compared to incineration. For animal food waste, kitchen tissue, vegetation waste and dirty paper, AD utilisation was better unless it was compared to a highly efficient incinerator. Material fractions such as moulded fibres and dirty cardboard were attractive for AD, albeit only when AD with CHP and incineration with mainly heat production were compared. Animal straw, in contrast, was always better to incinerate. Considering the total amounts of individual material fractions in waste generated within households in Denmark, food waste (both animal and vegetable derived) and kitchen tissue are the main material

Interior Design Education within a Human Ecological Framework

ERIC Educational Resources Information Center

Kaup, Migette L.; Anderson, Barbara G.; Honey, Peggy

2007-01-01

An education based in human ecology can greatly benefit interior designers as they work to understand and improve the human condition. Design programs housed in colleges focusing on human ecology can improve the interior design profession by taking advantage of their home base and emphasizing the human ecological framework in the design curricula.…

A comprehensive combined experimental and computational framework for pre-clinical wear simulation of total knee replacements.

PubMed

Abdelgaied, A; Fisher, J; Jennings, L M

2018-02-01

A more robust pre-clinical wear simulation framework is required in order to simulate wider and higher ranges of activities, observed in different patient populations such as younger more active patients. Such a framework will help to understand and address the reported higher failure rates for younger and more active patients (National_Joint_Registry, 2016). The current study has developed and validated a comprehensive combined experimental and computational framework for pre-clinical wear simulation of total knee replacements (TKR). The input mechanical (elastic modulus and Poisson's ratio) and wear parameters of the moderately cross-linked ultra-high molecular weight polyethylene (UHMWPE) bearing material were independently measured from experimental studies under realistic test conditions, similar to the loading conditions found in the total knee replacements. The wear predictions from the computational wear simulation were validated against the direct experimental wear measurements for size 3 Sigma curved total knee replacements (DePuy, UK) in an independent experimental wear simulation study under three different daily activities; walking, deep squat, and stairs ascending kinematic conditions. The measured compressive mechanical properties of the moderately cross-linked UHMWPE material were more than 20% lower than that reported in the literature under tensile test conditions. The pin-on-plate wear coefficient of moderately cross-linked UHMWPE was significantly dependant of the contact stress and the degree of cross-shear at the articulating surfaces. The computational wear predictions for the TKR from the current framework were consistent and in a good agreement with the independent full TKR experimental wear simulation measurements, with 0.94 coefficient of determination of the framework. In addition, the comprehensive combined experimental and computational framework was able to explain the complex experimental wear trends from the three different daily

CONFU: Configuration Fuzzing Testing Framework for Software Vulnerability Detection

PubMed Central

Dai, Huning; Murphy, Christian; Kaiser, Gail

2010-01-01

Many software security vulnerabilities only reveal themselves under certain conditions, i.e., particular configurations and inputs together with a certain runtime environment. One approach to detecting these vulnerabilities is fuzz testing. However, typical fuzz testing makes no guarantees regarding the syntactic and semantic validity of the input, or of how much of the input space will be explored. To address these problems, we present a new testing methodology called Configuration Fuzzing. Configuration Fuzzing is a technique whereby the configuration of the running application is mutated at certain execution points, in order to check for vulnerabilities that only arise in certain conditions. As the application runs in the deployment environment, this testing technique continuously fuzzes the configuration and checks “security invariants” that, if violated, indicate a vulnerability. We discuss the approach and introduce a prototype framework called ConFu (CONfiguration FUzzing testing framework) for implementation. We also present the results of case studies that demonstrate the approach’s feasibility and evaluate its performance. PMID:21037923

Enzyme-MOF (metal-organic framework) composites.

PubMed

Lian, Xizhen; Fang, Yu; Joseph, Elizabeth; Wang, Qi; Li, Jialuo; Banerjee, Sayan; Lollar, Christina; Wang, Xuan; Zhou, Hong-Cai

2017-06-06

The ex vivo application of enzymes in various processes, especially via enzyme immobilization techniques, has been extensively studied in recent years in order to enhance the recyclability of enzymes, to minimize enzyme contamination in the product, and to explore novel horizons for enzymes in biomedical applications. Possessing remarkable amenability in structural design of the frameworks as well as almost unparalelled surface tunability, Metal-Organic Frameworks (MOFs) have been gaining popularity as candidates for enzyme immobilization platforms. Many MOF-enzyme composites have achieved unprecedented results, far outperforming free enzymes in many aspects. This review summarizes recent developments of MOF-enzyme composites with special emphasis on preparative techniques and the synergistic effects of enzymes and MOFs. The applications of MOF-enzyme composites, primarily in transferation, catalysis and sensing, are presented as well. The enhancement of enzymatic activity of the composites over free enzymes in biologically incompatible conditions is emphasized in many cases.

A framework for multi-stakeholder decision-making and conflict resolution

EPA Science Inventory

We propose a decision-making framework to compute compromise solutions that balance conflicting priorities of multiple stakeholders on multiple objectives. In our setting, we shape the stakeholder dis-satisfaction distribution by solving a conditional-value-at-risk (CVaR) minimiz...

Proposed Pathophysiologic Framework to Explain Some ...

EPA Pesticide Factsheets

The paper proposes a pathophysiologic framework to explain the well-established epidemiological association between exposure to ambient air particle pollution and premature cardiovascular mortality, and offers insights into public health solutions that extend beyond regularory environmental protections to actions that can be taken by individuals, public health officials, healthcare professionals, city and regional planners, local and state governmental officials and all those who possess the capacity to improve cardiovascular health within the popula­tion.The foundation of the framework rests on the contribution of traditional cardiovascular risk factors acting alone and in concert with long-term exposures to air pollutants to create a conditional susceptibility for clinical vascular events, such as myocardial ischemia and infarction; stroke and lethal ventricular arrhythmias. The conceprual framework focuses on the fact that short-term exposures to ambient air particulate matter (PM) are associated with vascular thrombosis (acute coronary syndrome. stroke, deep venous thrombosis. and pulmonary embolism ) and electrical dysfunction (ventricular arrhythmia); and that individuals having prevalent heart disease are at greatest risk. Moreover, exposure is concomitant with changes in autonomic nervous system balance, systemic in­flammation, and prothrombotic/anti-thrombotic and profibrinolytic-antifibrinolytic balance.Thus, a comprehensive solution to the problem o

Patients' perceptions and experiences of cardiovascular disease and diabetes prevention programmes: A systematic review and framework synthesis using the Theoretical Domains Framework.

PubMed

Shaw, Rachel L; Holland, Carol; Pattison, Helen M; Cooke, Richard

2016-05-01

This review provides a worked example of 'best fit' framework synthesis using the Theoretical Domains Framework (TDF) of health psychology theories as an a priori framework in the synthesis of qualitative evidence. Framework synthesis works best with 'policy urgent' questions. The review question selected was: what are patients' experiences of prevention programmes for cardiovascular disease (CVD) and diabetes? The significance of these conditions is clear: CVD claims more deaths worldwide than any other; diabetes is a risk factor for CVD and leading cause of death. A systematic review and framework synthesis were conducted. This novel method for synthesizing qualitative evidence aims to make health psychology theory accessible to implementation science and advance the application of qualitative research findings in evidence-based healthcare. Findings from 14 original studies were coded deductively into the TDF and subsequently an inductive thematic analysis was conducted. Synthesized findings produced six themes relating to: knowledge, beliefs, cues to (in)action, social influences, role and identity, and context. A conceptual model was generated illustrating combinations of factors that produce cues to (in)action. This model demonstrated interrelationships between individual (beliefs and knowledge) and societal (social influences, role and identity, context) factors. Several intervention points were highlighted where factors could be manipulated to produce favourable cues to action. However, a lack of transparency of behavioural components of published interventions needs to be corrected and further evaluations of acceptability in relation to patient experience are required. Further work is needed to test the comprehensiveness of the TDF as an a priori framework for 'policy urgent' questions using 'best fit' framework synthesis. Copyright © 2016 Elsevier Ltd. All rights reserved.

Where's the reef: the role of framework in the Holocene

USGS Publications Warehouse

Hubbard, D.K.; Burke, R.B.; Gill, I.P.

1998-01-01

Holocene reef models generally emphasize the role of in-place and interlocking framework in the creation of a rigid structure that rises above its surroundings. By extension, a number of ancient biohermal deposits have been disqualified as 'true reefs' owing to their lack of recognizable framework. Fifty-four cores from several eastern Caribbean sites clearly demonstrate that in-place and interlocking framework is not common in these reefs that are comprised of varying mixtures of recognizable coral (primary framework), loose sediment/rubble and secondary framework made up mostly of coralgal fragments bound together by submarine cementation and biological encrustation. Recvovery of primary and secondary framework ranged from 22% (avg.) in branching-coral facies to 33% in intervals dominated by head corals. Accretion rate decreases as expected with water depth. However, the recovery of recognizable coral generally increased with water depth, inversely to presumed coral-growth rates. This pattern reflects a spectrum in the relative importance of coral growth (primary construction), bioerosion, hydromechanical breakdown and the transport of sediment and detritus. The relative importance of each is controlled by the physical-oceanographic conditions at the stie of reef development and will dictate both the architecture and the character of its internal fabric. We do not propose that framework reeds do not exist, as they most assuredly do. However, the fact that so many modern reefs are not dominated by in-place and interlocking framework suggests that its use as the primary determinant of ancient reefs may be unreasonable. We, therefore, propose the abandonment of framework-based models in favor of those that treat framework generation, physical/biological degradation, sedimentation, and encrustation as equal partners in the development of modern and ancient reefs alike.

A Framework for Cloudy Model Optimization and Database Storage

NASA Astrophysics Data System (ADS)

Calvén, Emilia; Helton, Andrew; Sankrit, Ravi

2018-01-01

We present a framework for producing Cloudy photoionization models of the nebular emission from novae ejecta and storing a subset of the results in SQL database format for later usage. The database can be searched for models best fitting observed spectral line ratios. Additionally, the framework includes an optimization feature that can be used in tandem with the database to search for and improve on models by creating new Cloudy models while, varying the parameters. The database search and optimization can be used to explore the structures of nebulae by deriving their properties from the best-fit models. The goal is to provide the community with a large database of Cloudy photoionization models, generated from parameters reflecting conditions within novae ejecta, that can be easily fitted to observed spectral lines; either by directly accessing the database using the framework code or by usage of a website specifically made for this purpose.

A generic framework for individual-based modelling and physical-biological interaction

PubMed Central

2018-01-01

The increased availability of high-resolution ocean data globally has enabled more detailed analyses of physical-biological interactions and their consequences to the ecosystem. We present IBMlib, which is a versatile, portable and computationally effective framework for conducting Lagrangian simulations in the marine environment. The purpose of the framework is to handle complex individual-level biological models of organisms, combined with realistic 3D oceanographic model of physics and biogeochemistry describing the environment of the organisms without assumptions about spatial or temporal scales. The open-source framework features a minimal robust interface to facilitate the coupling between individual-level biological models and oceanographic models, and we provide application examples including forward/backward simulations, habitat connectivity calculations, assessing ocean conditions, comparison of physical circulation models, model ensemble runs and recently posterior Eulerian simulations using the IBMlib framework. We present the code design ideas behind the longevity of the code, our implementation experiences, as well as code performance benchmarking. The framework may contribute substantially to progresses in representing, understanding, predicting and eventually managing marine ecosystems. PMID:29351280

Influence of different tightening forces before laser welding to the implant/framework fit.

PubMed

da Silveira-Júnior, Clebio Domingues; Neves, Flávio Domingues; Fernandes-Neto, Alfredo Júlio; Prado, Célio Jesus; Simamoto-Júnior, Paulo César

2009-06-01

The aim of the present study was to evaluate the influence of abutment screw tightening force before laser welding procedures on the vertical fit of metal frameworks over four implants. To construct the frameworks, prefabricated titanium abutments and cylindrical titanium bars were joined by laser welding to compose three groups: group of manual torque (GMT), GT10 and GT20. Before welding, manual torque simulating routine laboratory procedure was applied to GTM. In GT10 and GT20, the abutment screws received 10 and 20 Ncm torque, respectively. After welding, the implant/framework interfaces were assessed by optical comparator microscope using two methods. First, the single screw test (SST) was used, in which the interfaces of the screwed and non-screwed abutments were assessed, considering only the abutments at the framework extremities. Second, the interfaces of all the abutments were evaluated when they were screwed. In the SST, intergroup analysis (Kruskal Wallis) showed no significant difference among the three conditions of tightening force; that is, the different tightening force before welding did not guarantee smaller distortions. Intragroup analysis (Wilcoxon) showed that for all groups, the interfaces of the non-screwed abutments were statistically greater than the interfaces of the screwed abutments, evidencing distortions in all the frameworks. ANOVA was applied for the comparison of interfaces when all the abutments were screwed and showed no significant difference among the groups. Under the conditions of this study, pre-welding tightness on abutment screws did not influence the vertical fit of implant-supported metal frameworks.

A Historical Forcing Ice Sheet Model Validation Framework for Greenland

NASA Astrophysics Data System (ADS)

Price, S. F.; Hoffman, M. J.; Howat, I. M.; Bonin, J. A.; Chambers, D. P.; Kalashnikova, I.; Neumann, T.; Nowicki, S.; Perego, M.; Salinger, A.

2014-12-01

We propose an ice sheet model testing and validation framework for Greenland for the years 2000 to the present. Following Perego et al. (2014), we start with a realistic ice sheet initial condition that is in quasi-equilibrium with climate forcing from the late 1990's. This initial condition is integrated forward in time while simultaneously applying (1) surface mass balance forcing (van Angelen et al., 2013) and (2) outlet glacier flux anomalies, defined using a new dataset of Greenland outlet glacier flux for the past decade (Enderlin et al., 2014). Modeled rates of mass and elevation change are compared directly to remote sensing observations obtained from GRACE and ICESat. Here, we present a detailed description of the proposed validation framework including the ice sheet model and model forcing approach, the model-to-observation comparison process, and initial results comparing model output and observations for the time period 2000-2013.

A Framework for Multi-Stakeholder Decision-Making and ...

EPA Pesticide Factsheets

This contribution describes the implementation of the conditional-value-at-risk (CVaR) metric to create a general multi-stakeholder decision-making framework. It is observed that stakeholder dissatisfactions (distance to their individual ideal solutions) can be interpreted as random variables. We thus shape the dissatisfaction distribution and find an optimal compromise solution by solving a CVaR minimization problem parameterized in the probability level. This enables us to generalize multi-stakeholder settings previously proposed in the literature that minimizes average and worst-case dissatisfactions. We use the concept of the CVaR norm to give a geometric interpretation to this problem and use the properties of this norm to prove that the CVaR minimization problem yields Pareto optimal solutions for any choice of the probability level. We discuss a broad range of potential applications of the framework. We demonstrate the framework in a bio-waste processing facility location case study, where we seek compromise solutions (facility locations) that balance stakeholder priorities on transportation, safety, water quality, and capital costs. This conference presentation abstract explains a new decision-making framework that computes compromise solution alternatives (reach consensus) by mitigating dissatisfactions among stakeholders as needed for SHC Decision Science and Support Tools project.

On the pth moment estimates of solutions to stochastic functional differential equations in the G-framework.

PubMed

Faizullah, Faiz

2016-01-01

The aim of the current paper is to present the path-wise and moment estimates for solutions to stochastic functional differential equations with non-linear growth condition in the framework of G-expectation and G-Brownian motion. Under the nonlinear growth condition, the pth moment estimates for solutions to SFDEs driven by G-Brownian motion are proved. The properties of G-expectations, Hölder's inequality, Bihari's inequality, Gronwall's inequality and Burkholder-Davis-Gundy inequalities are used to develop the above mentioned theory. In addition, the path-wise asymptotic estimates and continuity of pth moment for the solutions to SFDEs in the G-framework, with non-linear growth condition are shown.

USEEIO Framework Demo

EPA Science Inventory

The code base for creating versions of the USEEIO model and USEEIO-like models is called the USEEIO Modeling Framework. The framework is built in a combination of R and Python languages.This demonstration provides a brief overview and introduction into the framework.

A Framework to Debug Diagnostic Matrices

NASA Technical Reports Server (NTRS)

Kodal, Anuradha; Robinson, Peter; Patterson-Hine, Ann

2013-01-01

Diagnostics is an important concept in system health and monitoring of space operations. Many of the existing diagnostic algorithms utilize system knowledge in the form of diagnostic matrix (D-matrix, also popularly known as diagnostic dictionary, fault signature matrix or reachability matrix) gleaned from physical models. But, sometimes, this may not be coherent to obtain high diagnostic performance. In such a case, it is important to modify this D-matrix based on knowledge obtained from other sources such as time-series data stream (simulated or maintenance data) within the context of a framework that includes the diagnostic/inference algorithm. A systematic and sequential update procedure, diagnostic modeling evaluator (DME) is proposed to modify D-matrix and wrapper logic considering least expensive solution first. This iterative procedure includes conditions ranging from modifying 0s and 1s in the matrix, or adding/removing the rows (failure sources) columns (tests). We will experiment this framework on datasets from DX challenge 2009.

General framework for constraints in molecular dynamics simulations

NASA Astrophysics Data System (ADS)

Kneller, Gerald R.

2017-06-01

The article presents a theoretical framework for molecular dynamics simulations of complex systems subject to any combination of holonomic and non-holonomic constraints. Using the concept of constrained inverse matrices both the particle accelerations and the associated constraint forces can be determined from given external forces and kinematical conditions. The formalism enables in particular the construction of explicit kinematical conditions which lead to the well-known Nosé-Hoover type equations of motion for the simulation of non-standard molecular dynamics ensembles. Illustrations are given for a few examples and an outline is presented for a numerical implementation of the method.

Understanding Patients’ Adherence-Related Beliefs about Medicines Prescribed for Long-Term Conditions: A Meta-Analytic Review of the Necessity-Concerns Framework

PubMed Central

Horne, Rob; Chapman, Sarah C. E.; Parham, Rhian; Freemantle, Nick; Forbes, Alastair; Cooper, Vanessa

2013-01-01

Background Patients’ beliefs about treatment influence treatment engagement and adherence. The Necessity-Concerns Framework postulates that adherence is influenced by implicit judgements of personal need for the treatment (necessity beliefs) and concerns about the potential adverse consequences of taking it. Objective To assess the utility of the NCF in explaining nonadherence to prescribed medicines. Data sources We searched EMBASE, Medline, PsycInfo, CDSR/DARE/CCT and CINAHL from January 1999 to April 2013 and handsearched reference sections from relevant articles. Study eligibility criteria Studies using the Beliefs about Medicines Questionnaire (BMQ) to examine perceptions of personal necessity for medication and concerns about potential adverse effects, in relation to a measure of adherence to medication. Participants Patients with long-term conditions. Study appraisal and synthesis methods Systematic review and meta-analysis of methodological quality was assessed by two independent reviewers. We pooled odds ratios for adherence using random effects models. Results We identified 3777 studies, of which 94 (N = 25,072) fulfilled the inclusion criteria. Across studies, higher adherence was associated with stronger perceptions of necessity of treatment, OR = 1.742, 95% CI [1.569, 1.934], p<0.0001, and fewer Concerns about treatment, OR = 0.504, 95% CI: [0.450, 0.564], p<0.0001. These relationships remained significant when data were stratified by study size, the country in which the research was conducted and the type of adherence measure used. Limitations Few prospective longitudinal studies using objective adherence measures were identified. Conclusions The Necessity-Concerns Framework is a useful conceptual model for understanding patients’ perspectives on prescribed medicines. Taking account of patients’ necessity beliefs and concerns could enhance the quality of prescribing by helping clinicians to engage patients in treatment decisions and

Toward a Neuroscientific Understanding of Play: A Dimensional Coding Framework for Analyzing Infant–Adult Play Patterns

PubMed Central

Neale, Dave; Clackson, Kaili; Georgieva, Stanimira; Dedetas, Hatice; Scarpate, Melissa; Wass, Sam; Leong, Victoria

2018-01-01

Play during early life is a ubiquitous activity, and an individual’s propensity for play is positively related to cognitive development and emotional well-being. Play behavior (which may be solitary or shared with a social partner) is diverse and multi-faceted. A challenge for current research is to converge on a common definition and measurement system for play – whether examined at a behavioral, cognitive or neurological level. Combining these different approaches in a multimodal analysis could yield significant advances in understanding the neurocognitive mechanisms of play, and provide the basis for developing biologically grounded play models. However, there is currently no integrated framework for conducting a multimodal analysis of play that spans brain, cognition and behavior. The proposed coding framework uses grounded and observable behaviors along three dimensions (sensorimotor, cognitive and socio-emotional), to compute inferences about playful behavior in a social context, and related social interactional states. Here, we illustrate the sensitivity and utility of the proposed coding framework using two contrasting dyadic corpora (N = 5) of mother-infant object-oriented interactions during experimental conditions that were either non-conducive (Condition 1) or conducive (Condition 2) to the emergence of playful behavior. We find that the framework accurately identifies the modal form of social interaction as being either non-playful (Condition 1) or playful (Condition 2), and further provides useful insights about differences in the quality of social interaction and temporal synchronicity within the dyad. It is intended that this fine-grained coding of play behavior will be easily assimilated with, and inform, future analysis of neural data that is also collected during adult–infant play. In conclusion, here, we present a novel framework for analyzing the continuous time-evolution of adult–infant play patterns, underpinned by biologically

Toward a Neuroscientific Understanding of Play: A Dimensional Coding Framework for Analyzing Infant-Adult Play Patterns.

PubMed

Neale, Dave; Clackson, Kaili; Georgieva, Stanimira; Dedetas, Hatice; Scarpate, Melissa; Wass, Sam; Leong, Victoria

2018-01-01

Play during early life is a ubiquitous activity, and an individual's propensity for play is positively related to cognitive development and emotional well-being. Play behavior (which may be solitary or shared with a social partner) is diverse and multi-faceted. A challenge for current research is to converge on a common definition and measurement system for play - whether examined at a behavioral, cognitive or neurological level. Combining these different approaches in a multimodal analysis could yield significant advances in understanding the neurocognitive mechanisms of play, and provide the basis for developing biologically grounded play models. However, there is currently no integrated framework for conducting a multimodal analysis of play that spans brain, cognition and behavior. The proposed coding framework uses grounded and observable behaviors along three dimensions (sensorimotor, cognitive and socio-emotional), to compute inferences about playful behavior in a social context, and related social interactional states. Here, we illustrate the sensitivity and utility of the proposed coding framework using two contrasting dyadic corpora ( N = 5) of mother-infant object-oriented interactions during experimental conditions that were either non-conducive (Condition 1) or conducive (Condition 2) to the emergence of playful behavior. We find that the framework accurately identifies the modal form of social interaction as being either non-playful (Condition 1) or playful (Condition 2), and further provides useful insights about differences in the quality of social interaction and temporal synchronicity within the dyad. It is intended that this fine-grained coding of play behavior will be easily assimilated with, and inform, future analysis of neural data that is also collected during adult-infant play. In conclusion, here, we present a novel framework for analyzing the continuous time-evolution of adult-infant play patterns, underpinned by biologically informed

Shared investment projects and forecasting errors: setting framework conditions for coordination and sequencing data quality activities.

PubMed

Leitner, Stephan; Brauneis, Alexander; Rausch, Alexandra

2015-01-01

In this paper, we investigate the impact of inaccurate forecasting on the coordination of distributed investment decisions. In particular, by setting up a computational multi-agent model of a stylized firm, we investigate the case of investment opportunities that are mutually carried out by organizational departments. The forecasts of concern pertain to the initial amount of money necessary to launch and operate an investment opportunity, to the expected intertemporal distribution of cash flows, and the departments' efficiency in operating the investment opportunity at hand. We propose a budget allocation mechanism for coordinating such distributed decisions The paper provides guidance on how to set framework conditions, in terms of the number of investment opportunities considered in one round of funding and the number of departments operating one investment opportunity, so that the coordination mechanism is highly robust to forecasting errors. Furthermore, we show that-in some setups-a certain extent of misforecasting is desirable from the firm's point of view as it supports the achievement of the corporate objective of value maximization. We then address the question of how to improve forecasting quality in the best possible way, and provide policy advice on how to sequence activities for improving forecasting quality so that the robustness of the coordination mechanism to errors increases in the best possible way. At the same time, we show that wrong decisions regarding the sequencing can lead to a decrease in robustness. Finally, we conduct a comprehensive sensitivity analysis and prove that-in particular for relatively good forecasters-most of our results are robust to changes in setting the parameters of our multi-agent simulation model.

Shared Investment Projects and Forecasting Errors: Setting Framework Conditions for Coordination and Sequencing Data Quality Activities

PubMed Central

Leitner, Stephan; Brauneis, Alexander; Rausch, Alexandra

2015-01-01

In this paper, we investigate the impact of inaccurate forecasting on the coordination of distributed investment decisions. In particular, by setting up a computational multi-agent model of a stylized firm, we investigate the case of investment opportunities that are mutually carried out by organizational departments. The forecasts of concern pertain to the initial amount of money necessary to launch and operate an investment opportunity, to the expected intertemporal distribution of cash flows, and the departments’ efficiency in operating the investment opportunity at hand. We propose a budget allocation mechanism for coordinating such distributed decisions The paper provides guidance on how to set framework conditions, in terms of the number of investment opportunities considered in one round of funding and the number of departments operating one investment opportunity, so that the coordination mechanism is highly robust to forecasting errors. Furthermore, we show that—in some setups—a certain extent of misforecasting is desirable from the firm’s point of view as it supports the achievement of the corporate objective of value maximization. We then address the question of how to improve forecasting quality in the best possible way, and provide policy advice on how to sequence activities for improving forecasting quality so that the robustness of the coordination mechanism to errors increases in the best possible way. At the same time, we show that wrong decisions regarding the sequencing can lead to a decrease in robustness. Finally, we conduct a comprehensive sensitivity analysis and prove that—in particular for relatively good forecasters—most of our results are robust to changes in setting the parameters of our multi-agent simulation model. PMID:25803736

Preliminary Framework for Human-Automation Collaboration

DOE Office of Scientific and Technical Information (OSTI.GOV)

Oxstrand, Johanna Helene; Le Blanc, Katya Lee; Spielman, Zachary Alexander

The Department of Energy’s Advanced Reactor Technologies Program sponsors research, development and deployment activities through its Next Generation Nuclear Plant, Advanced Reactor Concepts, and Advanced Small Modular Reactor (aSMR) Programs to promote safety, technical, economical, and environmental advancements of innovative Generation IV nuclear energy technologies. The Human Automation Collaboration (HAC) Research Project is located under the aSMR Program, which identifies developing advanced instrumentation and controls and human-machine interfaces as one of four key research areas. It is expected that the new nuclear power plant designs will employ technology significantly more advanced than the analog systems in the existing reactor fleetmore » as well as utilizing automation to a greater extent. Moving towards more advanced technology and more automation does not necessary imply more efficient and safer operation of the plant. Instead, a number of concerns about how these technologies will affect human performance and the overall safety of the plant need to be addressed. More specifically, it is important to investigate how the operator and the automation work as a team to ensure effective and safe plant operation, also known as the human-automation collaboration (HAC). The focus of the HAC research is to understand how various characteristics of automation (such as its reliability, processes, and modes) effect an operator’s use and awareness of plant conditions. In other words, the research team investigates how to best design the collaboration between the operators and the automated systems in a manner that has the greatest positive impact on overall plant performance and reliability. This report addresses the Department of Energy milestone M4AT-15IN2302054, Complete Preliminary Framework for Human-Automation Collaboration, by discussing the two phased development of a preliminary HAC framework. The framework developed in the first phase was used

Chromium metal organic frameworks and synthesis of metal organic frameworks

DOE Office of Scientific and Technical Information (OSTI.GOV)

Zhou, Hong-Cai; Liu, Tian-Fu; Lian, Xizhen

The present invention relates to monocrystalline metal organic frameworks comprising chromium ions and carboxylate ligands and the use of the same, for example their use for storing a gas. The invention also relates to methods for preparing metal organic frameworks comprising chromium, titanium or iron ions and carboxylate ligands. The methods of the invention allow such metal organic frameworks to be prepared in monocrystalline or polycrystalline forms.

Dynamically analyzing cell interactions in biological environments using multiagent social learning framework.

PubMed

Zhang, Chengwei; Li, Xiaohong; Li, Shuxin; Feng, Zhiyong

2017-09-20

Biological environment is uncertain and its dynamic is similar to the multiagent environment, thus the research results of the multiagent system area can provide valuable insights to the understanding of biology and are of great significance for the study of biology. Learning in a multiagent environment is highly dynamic since the environment is not stationary anymore and each agent's behavior changes adaptively in response to other coexisting learners, and vice versa. The dynamics becomes more unpredictable when we move from fixed-agent interaction environments to multiagent social learning framework. Analytical understanding of the underlying dynamics is important and challenging. In this work, we present a social learning framework with homogeneous learners (e.g., Policy Hill Climbing (PHC) learners), and model the behavior of players in the social learning framework as a hybrid dynamical system. By analyzing the dynamical system, we obtain some conditions about convergence or non-convergence. We experimentally verify the predictive power of our model using a number of representative games. Experimental results confirm the theoretical analysis. Under multiagent social learning framework, we modeled the behavior of agent in biologic environment, and theoretically analyzed the dynamics of the model. We present some sufficient conditions about convergence or non-convergence and prove them theoretically. It can be used to predict the convergence of the system.

Psychological Coercion in Human Trafficking: An Application of Biderman's Framework.

PubMed

Baldwin, Susie B; Fehrenbacher, Anne E; Eisenman, David P

2015-09-01

This study examined coercive conditions experienced by trafficked persons in the context of Biderman's theory of coercion. We conducted semi-structured interviews with 12 adult women trafficked into Los Angeles County, from 10 countries, for domestic work and/or sex work. Participants described health problems they experienced in relation to their trafficking experience and their perceptions of conditions that caused health problems. Utilizing a framework analysis approach, we analyzed themes using Biderman's framework. Participants reported experiencing the range of nonphysical coercive tactics outlined by Biderman, including isolation, monopolization of perception, induced debility or exhaustion, threats, occasional indulgences, demonstration of omnipotence, degradation, and enforcement of trivial demands. Our analysis demonstrates how these coercion tactics reinforced the submission of trafficked persons to their traffickers even in the absence of physical force or restraints. Such psychological abuse creates extreme stress that can lead to acute and chronic, physical and mental health problems. © The Author(s) 2014.

GeoFramework: A Modeling Framework for Solid Earth Geophysics

NASA Astrophysics Data System (ADS)

Gurnis, M.; Aivazis, M.; Tromp, J.; Tan, E.; Thoutireddy, P.; Liu, Q.; Choi, E.; Dicaprio, C.; Chen, M.; Simons, M.; Quenette, S.; Appelbe, B.; Aagaard, B.; Williams, C.; Lavier, L.; Moresi, L.; Law, H.

2003-12-01

As data sets in geophysics become larger and of greater relevance to other earth science disciplines, and as earth science becomes more interdisciplinary in general, modeling tools are being driven in new directions. There is now a greater need to link modeling codes to one another, link modeling codes to multiple datasets, and to make modeling software available to non modeling specialists. Coupled with rapid progress in computer hardware (including the computational speed afforded by massively parallel computers), progress in numerical algorithms, and the introduction of software frameworks, these lofty goals of merging software in geophysics are now possible. The GeoFramework project, a collaboration between computer scientists and geoscientists, is a response to these needs and opportunities. GeoFramework is based on and extends Pyre, a Python-based modeling framework, recently developed to link solid (Lagrangian) and fluid (Eulerian) models, as well as mesh generators, visualization packages, and databases, with one another for engineering applications. The utility and generality of Pyre as a general purpose framework in science is now being recognized. Besides its use in engineering and geophysics, it is also being used in particle physics and astronomy. Geology and geophysics impose their own unique requirements on software frameworks which are not generally available in existing frameworks and so there is a need for research in this area. One of the special requirements is the way Lagrangian and Eulerian codes will need to be linked in time and space within a plate tectonics context. GeoFramework has grown beyond its initial goal of linking a limited number of exiting codes together. The following codes are now being reengineered within the context of Pyre: Tecton, 3-D FE Visco-elastic code for lithospheric relaxation; CitComS, a code for spherical mantle convection; SpecFEM3D, a SEM code for global and regional seismic waves; eqsim, a FE code for dynamic

A Framework for Multi-Stakeholder Decision-Making and Conflict Resolution (abstract)

EPA Science Inventory

This contribution describes the implementation of the conditional-value-at-risk (CVaR) metric to create a general multi-stakeholder decision-making framework. It is observed that stakeholder dissatisfactions (distance to their individual ideal solutions) can be interpreted as ran...

'I am an Intensive Guy': The Possibility and Conditions of Reconciliation Through the Ecological Intensification Framework.

PubMed

Levain, Alix; Vertès, Françoise; Ruiz, Laurent; Delaby, Luc; Gascuel-Odoux, Chantal; Barbier, Marc

2015-11-01

The need for better conciliation between food production and environmental protection calls for new conceptual approaches in agronomy. Ecological intensification (EI) is one of the most encouraging and successful conceptual frameworks for designing more sustainable agricultural systems, though relying upon semantic ambivalences and epistemic tensions. This article discusses abilities and limits of the EI framework in the context of strong social and environmental pressure for agricultural transition. The purpose is thus to put EI at stake in the light of the results of an interdisciplinary and participatory research project that explicitly adopted EI goals in livestock semi-industrialized farming systems. Is it possible to maintain livestock production systems that are simultaneously productive, sustainable, and viable and have low nitrate emissions in vulnerable coastal areas? If so, how do local stakeholders use these approaches? The main steps of the innovation process are described. The effects of political and social dynamics on the continuity of the transition process are analyzed, with a reflexive approach. This experiment invites one to consider that making EI operational in a context of socio-technical transition toward agroecology represents system innovation, requiring on-going dialogue, reflexivity, and long-term involvement by researchers.

`I am an Intensive Guy': The Possibility and Conditions of Reconciliation Through the Ecological Intensification Framework

NASA Astrophysics Data System (ADS)

Levain, Alix; Vertès, Françoise; Ruiz, Laurent; Delaby, Luc; Gascuel-Odoux, Chantal; Barbier, Marc

2015-11-01

The need for better conciliation between food production and environmental protection calls for new conceptual approaches in agronomy. Ecological intensification (EI) is one of the most encouraging and successful conceptual frameworks for designing more sustainable agricultural systems, though relying upon semantic ambivalences and epistemic tensions. This article discusses abilities and limits of the EI framework in the context of strong social and environmental pressure for agricultural transition. The purpose is thus to put EI at stake in the light of the results of an interdisciplinary and participatory research project that explicitly adopted EI goals in livestock semi-industrialized farming systems. Is it possible to maintain livestock production systems that are simultaneously productive, sustainable, and viable and have low nitrate emissions in vulnerable coastal areas? If so, how do local stakeholders use these approaches? The main steps of the innovation process are described. The effects of political and social dynamics on the continuity of the transition process are analyzed, with a reflexive approach. This experiment invites one to consider that making EI operational in a context of socio-technical transition toward agroecology represents system innovation, requiring on-going dialogue, reflexivity, and long-term involvement by researchers.

Reflective practice: a framework for case manager development.

PubMed

Brubakken, Karen; Grant, Sara; Johnson, Mary K; Kollauf, Cynthia

2011-01-01

The role of a nurse case manager (NCM) incorporates practice that is built upon knowledge gained in other roles as well as components unique to case management. The concept of reflective practice was used in creating a framework to recognize the developmental stages that occur within community based case management practice. The formation of this framework and its uses are described in this article. The practice setting is a community based case management department in a large midwestern metropolitan health care system with Magnet recognition. Advanced practice nurses provide care for clients with chronic health conditions. Twenty-four narratives were used to identify behaviors of community based case managers and to distinguish stages of practice. The behaviors of advanced practice found within the narratives were labeled and analyzed for similarities. Related behaviors were grouped and descriptor statements were written. These statements grouped into 3 domains of practice: relationship/partnership, coordination/collaboration, and clinical knowledge/decision making. The statements in each domain showed practice variations from competent to expert, and 3 stages were determined. Reliability and validity of the framework involved analysis of additional narratives. The reflective practice process, used for monthly case review presentations, provides opportunity for professional development and group learning focused on improving case manager practice. The framework is also being used in orientation as new case managers acclimate to the role. Reflective writing has unveiled the richness and depth of nurse case manager practice. The depth of knowledge and skills involved in community-based case management is captured within this reflective practice framework. This framework provides a format for describing community based case manager practice development over the course of time and has been used as a tool for orientation and peer review.

An evaluation framework for funding drugs for rare diseases.

PubMed

Winquist, Eric; Bell, Chaim M; Clarke, Joe T R; Evans, Gerald; Martin, Janet; Sabharwal, Mona; Gadhok, Anita; Stevenson, Helen; Coyle, Doug

2012-01-01

For rare diseases it may be difficult to generate data from randomized trials to support funding of a drug. Enzyme replacement therapies for diseases of inherited metabolic enzyme deficiency provide an example of this dilemma. The Ontario Public Drug Programs convened the Drugs for Rare Diseases Working Group to develop a policy for assessing these drugs. The Drugs for Rare Diseases Working Group developed terms of reference expecting that the ideal policy product would be transparent and consistent and address unique aspects of the treatment of a specific rare condition while being adaptable to other dissimilar conditions. The perspective was that of a public payer addressing requests for funding generated for a specific drug, and included respect for the principles of "accountability for reasonableness" of Daniels and Sabin. A seven-step framework was developed and tested by using the case study of idursulfase for mucopolysaccharidosis II (Hunter disease). Estimation of clinical effectiveness was done by using decision modeling. The model developed informed funding recommendations and ultimately led to an agreement with the manufacturer allowing funding of idursulfase in Ontario. This policy framework attempts to address the policy challenges of funding drugs for rare diseases. The framework will be used to assess other drugs in future and will inevitably require modification with experience. It is hoped that it may be of value to other policymakers. Copyright © 2012 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

Cluster Organic Frameworks Constructed from Heterometallic Supertetrahedral Cluster Secondary Building Units.

PubMed

Lin, Li-Dan; Li, Xin-Xiong; Qi, Yan-Jie; Ma, Xiang; Zheng, Shou-Tian

2017-04-17

The two novel cluster organic frameworks based on heterometallic supertetrahedral cluster secondary building units (SBUs) [Cd 4 Cu 6 (L) 4 (Ac) 7 (H 2 O) 4 ](Ac)·7H 2 O (1) and [Mn 4 Cu 6 (L) 4 (Ac) 4.5 (H 2 O) 9 ]CuCN(Ac) 3.5 ·H 2 O (2), where H 3 L = 2-(hydroxymethyl)-2-(pyridin-4-yl)-1,3-propanediol and Ac = CH 3 COO - , have been prepared under solvothermal conditions. 1 and 2 are the first cases of cluster organic frameworks containing Cd-Cu/Mn-Cu heterometallic supertetrahedral cluster SBUs. Furthermore, 1 and 2 show an integration of magnetic properties and adsorption properties from both the heterometallic cluster secondary building units and the framework in a porous material.

Increased cigarette tax is associated with reductions in alcohol consumption in a longitudinal U.S. sample.

PubMed

Young-Wolff, Kelly C; Kasza, Karin A; Hyland, Andrew J; McKee, Sherry A

2014-01-01

Cigarette taxation has been recognized as one of the most significant policy instruments to reduce smoking. Smoking and drinking are highly comorbid behaviors, and the public health benefits of cigarette taxation may extend beyond smoking-related outcomes to impact alcohol consumption. The current study is the first to test whether increases in cigarette taxes are associated with reductions in alcohol consumption among smokers using a large, prospective U.S. sample. Our sample included 21,473 alcohol consumers from the National Epidemiological Survey on Alcohol and Related Conditions (NESARC). Multiple linear regression analyses were conducted to evaluate whether increases in cigarette taxes between Waves 1 (2001 to 2002) and 2 (2004 to 2005) were associated with reductions in quantity and frequency of alcohol consumption, adjusting for demographics, baseline alcohol consumption, and alcohol price. Stratified analyses were conducted by sex, hazardous drinking status, and age and income group. Increases in cigarette taxes were associated with modest reductions in typical quantity of alcohol consumption and frequency of binge drinking among smokers. Cigarette taxation was not associated with changes in alcohol consumption among nonsmokers. In analyses stratified by sex, the inverse associations of cigarette taxes with typical quantity and binge drinking frequency were found only for male smokers. Further, the inverse association of cigarette taxation and alcohol consumption was stronger among hazardous drinkers (translating into approximately 1/2 a drink less alcohol consumption per episode), young adult smokers, and smokers in the lowest income category. Findings from this longitudinal, epidemiological study suggest increases in cigarette taxes are associated with modest to moderate reductions in alcohol consumption among vulnerable groups. Additional research is needed to further quantify the public health benefits of cigarette taxation on alcohol consumption and

INCREASED CIGARETTE TAX IS ASSOCIATED WITH REDUCTIONS IN ALCOHOL CONSUMPTION IN A LONGITUDINAL U.S. SAMPLE

PubMed Central

Young-Wolff, Kelly C.; Kasza, Karin A.; Hyland, Andrew J.; McKee, Sherry A.

2013-01-01

Background Cigarette taxation has been recognized as one of the most significant policy instruments to reduce smoking. Smoking and drinking are highly comorbid behaviors, and the public health benefits of cigarette taxation may extend beyond smoking-related outcomes to impact alcohol consumption. The current study is the first to test whether increases in cigarette taxes are associated with reductions in alcohol consumption among smokers using a large, prospective U.S. sample. Method Our sample included 21,473 alcohol consumers from the National Epidemiological Survey on Alcohol and Related Conditions (NESARC). Multiple linear regression analyses were conducted to evaluate whether increases in cigarette taxes between Waves I (2001–2002) and II (2004–2005) were associated with reductions in quantity and frequency of alcohol consumption, adjusting for demographics, baseline alcohol consumption, and alcohol price. Stratified analyses were conducted by sex, hazardous drinking status, and age and income group. Results Increases in cigarette taxes were associated with modest reductions in typical quantity of alcohol consumption and frequency of binge drinking among smokers. Cigarette taxation was not associated with changes in alcohol consumption among non-smokers. In analyses stratified by sex, the inverse associations of cigarette taxes with typical quantity and binge drinking frequency were found only for male smokers. Further, the inverse association of cigarette taxation and alcohol consumption was stronger among hazardous drinkers (translating into approximately 1/2 a drink less alcohol consumption per episode), young adult smokers, and smokers in the lowest income category. Conclusions Findings from this longitudinal, epidemiological study suggest increases in cigarette taxes are associated with modest to moderate reductions in alcohol consumption among vulnerable groups. Additional research is needed to further quantify the public health benefits of cigarette

A comprehensive risk assessment framework for offsite transportation of inflammable hazardous waste.

PubMed

Das, Arup; Gupta, A K; Mazumder, T N

2012-08-15

A framework for risk assessment due to offsite transportation of hazardous wastes is designed based on the type of event that can be triggered from an accident of a hazardous waste carrier. The objective of this study is to design a framework for computing the risk to population associated with offsite transportation of inflammable and volatile wastes. The framework is based on traditional definition of risk and is designed for conditions where accident databases are not available. The probability based variable in risk assessment framework is substituted by a composite accident index proposed in this study. The framework computes the impacts due to a volatile cloud explosion based on TNO Multi-energy model. The methodology also estimates the vulnerable population in terms of disability adjusted life years (DALY) which takes into consideration the demographic profile of the population and the degree of injury on mortality and morbidity sustained. The methodology is illustrated using a case study of a pharmaceutical industry in the Kolkata metropolitan area. Copyright © 2012 Elsevier B.V. All rights reserved.

HIGHLIGHTING DIFFERENCES BETWEEN CONDITIONAL AND UNCONDITIONAL QUANTILE REGRESSION APPROACHES THROUGH AN APPLICATION TO ASSESS MEDICATION ADHERENCE

PubMed Central

BORAH, BIJAN J.; BASU, ANIRBAN

2014-01-01

The quantile regression (QR) framework provides a pragmatic approach in understanding the differential impacts of covariates along the distribution of an outcome. However, the QR framework that has pervaded the applied economics literature is based on the conditional quantile regression method. It is used to assess the impact of a covariate on a quantile of the outcome conditional on specific values of other covariates. In most cases, conditional quantile regression may generate results that are often not generalizable or interpretable in a policy or population context. In contrast, the unconditional quantile regression method provides more interpretable results as it marginalizes the effect over the distributions of other covariates in the model. In this paper, the differences between these two regression frameworks are highlighted, both conceptually and econometrically. Additionally, using real-world claims data from a large US health insurer, alternative QR frameworks are implemented to assess the differential impacts of covariates along the distribution of medication adherence among elderly patients with Alzheimer’s disease. PMID:23616446

BlueSky Cloud Framework: An E-Learning Framework Embracing Cloud Computing

NASA Astrophysics Data System (ADS)

Dong, Bo; Zheng, Qinghua; Qiao, Mu; Shu, Jian; Yang, Jie

Currently, E-Learning has grown into a widely accepted way of learning. With the huge growth of users, services, education contents and resources, E-Learning systems are facing challenges of optimizing resource allocations, dealing with dynamic concurrency demands, handling rapid storage growth requirements and cost controlling. In this paper, an E-Learning framework based on cloud computing is presented, namely BlueSky cloud framework. Particularly, the architecture and core components of BlueSky cloud framework are introduced. In BlueSky cloud framework, physical machines are virtualized, and allocated on demand for E-Learning systems. Moreover, BlueSky cloud framework combines with traditional middleware functions (such as load balancing and data caching) to serve for E-Learning systems as a general architecture. It delivers reliable, scalable and cost-efficient services to E-Learning systems, and E-Learning organizations can establish systems through these services in a simple way. BlueSky cloud framework solves the challenges faced by E-Learning, and improves the performance, availability and scalability of E-Learning systems.

A process-based hierarchical framework for monitoring glaciated alpine headwaters

USGS Publications Warehouse

Weekes, Anne A.; Torgersen, Christian E.; Montgomery, David R.; Woodward, Andrea; Bolton, Susan M.

2012-01-01

Recent studies have demonstrated the geomorphic complexity and wide range of hydrologic regimes found in alpine headwater channels that provide complex habitats for aquatic taxa. These geohydrologic elements are fundamental to better understand patterns in species assemblages and indicator taxa and are necessary to aquatic monitoring protocols that aim to track changes in physical conditions. Complex physical variables shape many biological and ecological traits, including life history strategies, but these mechanisms can only be understood if critical physical variables are adequately represented within the sampling framework. To better align sampling design protocols with current geohydrologic knowledge, we present a conceptual framework that incorporates regional-scale conditions, basin-scale longitudinal profiles, valley-scale glacial macroform structure, valley segment-scale (i.e., colluvial, alluvial, and bedrock), and reach-scale channel types. At the valley segment- and reach-scales, these hierarchical levels are associated with differences in streamflow and sediment regime, water source contribution and water temperature. Examples of linked physical-ecological hypotheses placed in a landscape context and a case study using the proposed framework are presented to demonstrate the usefulness of this approach for monitoring complex temporal and spatial patterns and processes in glaciated basins. This approach is meant to aid in comparisons between mountain regions on a global scale and to improve management of potentially endangered alpine species affected by climate change and other stressors.

HCI∧2 framework: a software framework for multimodal human-computer interaction systems.

PubMed

Shen, Jie; Pantic, Maja

2013-12-01

This paper presents a novel software framework for the development and research in the area of multimodal human-computer interface (MHCI) systems. The proposed software framework, which is called the HCI∧2 Framework, is built upon publish/subscribe (P/S) architecture. It implements a shared-memory-based data transport protocol for message delivery and a TCP-based system management protocol. The latter ensures that the integrity of system structure is maintained at runtime. With the inclusion of bridging modules, the HCI∧2 Framework is interoperable with other software frameworks including Psyclone and ActiveMQ. In addition to the core communication middleware, we also present the integrated development environment (IDE) of the HCI∧2 Framework. It provides a complete graphical environment to support every step in a typical MHCI system development process, including module development, debugging, packaging, and management, as well as the whole system management and testing. The quantitative evaluation indicates that our framework outperforms other similar tools in terms of average message latency and maximum data throughput under a typical single PC scenario. To demonstrate HCI∧2 Framework's capabilities in integrating heterogeneous modules, we present several example modules working with a variety of hardware and software. We also present an example of a full system developed using the proposed HCI∧2 Framework, which is called the CamGame system and represents a computer game based on hand-held marker(s) and low-cost camera(s).

Introducing an Equal Rights Framework for Older Persons in Residential Care

PubMed Central

Jönson, Håkan; Harnett, Tove

2016-01-01

This article reconceptualizes residential care for older persons by introducing a framework developed from a rights-based principle of disability policies: the normalization principle. This principle is part of the social model and states that society should make available for people who have impairments living conditions that are as close as possible to those of “others.” Using the framework on the case of eldercare in Sweden shows that although disability policies have used people without impairments as a comparative (external) reference group for claiming rights, eldercare policies use internal reference groups, basing comparisons on other care users. The article highlights the need for external comparisons in eldercare and suggests that the third age, which so far has been a normative reference group for older people, could be a comparative reference group when older persons in need of care claim rights to equal conditions. PMID:26035884

The use of benthic indicators in Europe: from the Water Framework Directive to the Marine Strategy Framework Directive.

PubMed

Van Hoey, Gert; Borja, Angel; Birchenough, Silvana; Buhl-Mortensen, Lene; Degraer, Steven; Fleischer, Dirk; Kerckhof, Francis; Magni, Paolo; Muxika, Iñigo; Reiss, Henning; Schröder, Alexander; Zettler, Michael L

2010-12-01

The Water Framework Directive (WFD) and the Marine Strategy Framework Directive (MSFD) are the European umbrella regulations for water systems. It is a challenge for the scientific community to translate the principles of these directives into realistic and accurate approaches. The aim of this paper, conducted by the Benthos Ecology Working Group of ICES, is to describe how the principles have been translated, which were the challenges and best way forward. We have tackled the following principles: the ecosystem-based approach, the development of benthic indicators, the definition of 'pristine' or sustainable conditions, the detection of pressures and the development of monitoring programs. We concluded that testing and integrating the different approaches was facilitated during the WFD process, which led to further insights and improvements, which the MSFD can rely upon. Expert involvement in the entire implementation process proved to be of vital importance. Copyright © 2010 Elsevier Ltd. All rights reserved.

A Simple Demonstration of Concrete Structural Health Monitoring Framework

DOE Office of Scientific and Technical Information (OSTI.GOV)

Mahadevan, Sankaran; Agarwal, Vivek; Cai, Guowei

Assessment and management of aging concrete structures in nuclear power plants require a more systematic approach than simple reliance on existing code margins of safety. Structural health monitoring of concrete structures aims to understand the current health condition of a structure based on heterogeneous measurements to produce high confidence actionable information regarding structural integrity that supports operational and maintenance decisions. This ongoing research project is seeking to develop a probabilistic framework for health diagnosis and prognosis of aging concrete structures in a nuclear power plant subjected to physical, chemical, environment, and mechanical degradation. The proposed framework consists of four elements—damagemore » modeling, monitoring, data analytics, and uncertainty quantification. This report describes a proof-of-concept example on a small concrete slab subjected to a freeze-thaw experiment that explores techniques in each of the four elements of the framework and their integration. An experimental set-up at Vanderbilt University’s Laboratory for Systems Integrity and Reliability is used to research effective combination of full-field techniques that include infrared thermography, digital image correlation, and ultrasonic measurement. The measured data are linked to the probabilistic framework: the thermography, digital image correlation data, and ultrasonic measurement data are used for Bayesian calibration of model parameters, for diagnosis of damage, and for prognosis of future damage. The proof-of-concept demonstration presented in this report highlights the significance of each element of the framework and their integration.« less

A Framework for Dynamic Constraint Reasoning Using Procedural Constraints

NASA Technical Reports Server (NTRS)

Jonsson, Ari K.; Frank, Jeremy D.

1999-01-01

Many complex real-world decision and control problems contain an underlying constraint reasoning problem. This is particularly evident in a recently developed approach to planning, where almost all planning decisions are represented by constrained variables. This translates a significant part of the planning problem into a constraint network whose consistency determines the validity of the plan candidate. Since higher-level choices about control actions can add or remove variables and constraints, the underlying constraint network is invariably highly dynamic. Arbitrary domain-dependent constraints may be added to the constraint network and the constraint reasoning mechanism must be able to handle such constraints effectively. Additionally, real problems often require handling constraints over continuous variables. These requirements present a number of significant challenges for a constraint reasoning mechanism. In this paper, we introduce a general framework for handling dynamic constraint networks with real-valued variables, by using procedures to represent and effectively reason about general constraints. The framework is based on a sound theoretical foundation, and can be proven to be sound and complete under well-defined conditions. Furthermore, the framework provides hybrid reasoning capabilities, as alternative solution methods like mathematical programming can be incorporated into the framework, in the form of procedures.

A task scheduler framework for self-powered wireless sensors.

PubMed

Nordman, Mikael M

2003-10-01

The cost and inconvenience of cabling is a factor limiting widespread use of intelligent sensors. Recent developments in short-range, low-power radio seem to provide an opening to this problem, making development of wireless sensors feasible. However, for these sensors the energy availability is a main concern. The common solution is either to use a battery or to harvest ambient energy. The benefit of harvested ambient energy is that the energy feeder can be considered as lasting a lifetime, thus it saves the user from concerns related to energy management. The problem is, however, the unpredictability and unsteady behavior of ambient energy sources. This becomes a main concern for sensors that run multiple tasks at different priorities. This paper proposes a new scheduler framework that enables the reliable assignment of task priorities and scheduling in sensors powered by ambient energy. The framework being based on environment parameters, virtual queues, and a state machine with transition conditions, dynamically manages task execution according to priorities. The framework is assessed in a test system powered by a solar panel. The results show the functionality of the framework and how task execution reliably is handled without violating the priority scheme that has been assigned to it.

On the junction conditions in f(R) -gravity with torsion

NASA Astrophysics Data System (ADS)

Vignolo, Stefano; Cianci, Roberto; Carloni, Sante

2018-05-01

Junction conditions are discussed within the framework of f(R) -gravity with torsion. After deriving general junction conditions, the cases of coupling to a Dirac field and a spin fluid are explicitly dealt with. The main differences with respect to Einstein–Cartan–Sciama–Kibble theory ≤ft( f(R)=R\\right) are outlined.

A SVM framework for fault detection of the braking system in a high speed train

NASA Astrophysics Data System (ADS)

Liu, Jie; Li, Yan-Fu; Zio, Enrico

2017-03-01

In April 2015, the number of operating High Speed Trains (HSTs) in the world has reached 3603. An efficient, effective and very reliable braking system is evidently very critical for trains running at a speed around 300 km/h. Failure of a highly reliable braking system is a rare event and, consequently, informative recorded data on fault conditions are scarce. This renders the fault detection problem a classification problem with highly unbalanced data. In this paper, a Support Vector Machine (SVM) framework, including feature selection, feature vector selection, model construction and decision boundary optimization, is proposed for tackling this problem. Feature vector selection can largely reduce the data size and, thus, the computational burden. The constructed model is a modified version of the least square SVM, in which a higher cost is assigned to the error of classification of faulty conditions than the error of classification of normal conditions. The proposed framework is successfully validated on a number of public unbalanced datasets. Then, it is applied for the fault detection of braking systems in HST: in comparison with several SVM approaches for unbalanced datasets, the proposed framework gives better results.

Developing a water market readiness assessment framework

NASA Astrophysics Data System (ADS)

Wheeler, Sarah Ann; Loch, Adam; Crase, Lin; Young, Mike; Grafton, R. Quentin

2017-09-01

Water markets are increasingly proposed as a demand-management strategy to deal with water scarcity. Water trading arrangements, on their own, are not about setting bio-physical limits to water-use. Nevertheless, water trading that mitigates scarcity constraints can assist regulators of water resources to keep water-use within limits at the lowest possible cost, and may reduce the cost of restoring water system health. While theoretically attractive, many practitioners have, at best, only a limited understanding of the practical usefulness of markets and how they might be most appropriately deployed. Using lessons learned from jurisdictions around the world where water markets have been implemented, this study attempts to fill the existing water market development gap and provide an initial framework (the water market readiness assessment (WMRA)) to describe the policy and administrative conditions/reforms necessary to enable governments/jurisdictions to develop water trading arrangements that are efficient, equitable and within sustainable limits. Our proposed framework consists of three key steps: 1) an assessment of hydrological and institutional needs; 2) a market evaluation, including assessment of development and implementation issues; and 3) the monitoring, continuous/review and assessment of future needs; with a variety of questions needing assessment at each stage. We apply the framework to three examples: regions in Australia, the United States and Spain. These applications indicate that WMRA can provide key information for water planners to consider on the usefulness of water trading processes to better manage water scarcity; but further practical applications and tests of the framework are required to fully evaluate its effectiveness.

Evaluation Framework for Telemedicine Using the Logical Framework Approach and a Fishbone Diagram

PubMed Central

2015-01-01

Objectives Technological advances using telemedicine and telehealth are growing in healthcare fields, but the evaluation framework for them is inconsistent and limited. This paper suggests a comprehensive evaluation framework for telemedicine system implementation and will support related stakeholders' decision-making by promoting general understanding, and resolving arguments and controversies. Methods This study focused on developing a comprehensive evaluation framework by summarizing themes across the range of evaluation techniques and organized foundational evaluation frameworks generally applicable through studies and cases of diverse telemedicine. Evaluation factors related to aspects of information technology; the evaluation of satisfaction of service providers and consumers, cost, quality, and information security are organized using the fishbone diagram. Results It was not easy to develop a monitoring and evaluation framework for telemedicine since evaluation frameworks for telemedicine are very complex with many potential inputs, activities, outputs, outcomes, and stakeholders. A conceptual framework was developed that incorporates the key dimensions that need to be considered in the evaluation of telehealth implementation for a formal structured approach to the evaluation of a service. The suggested framework consists of six major dimensions and the subsequent branches for each dimension. Conclusions To implement telemedicine and telehealth services, stakeholders should make decisions based on sufficient evidence in quality and safety measured by the comprehensive evaluation framework. Further work would be valuable in applying more comprehensive evaluations to verify and improve the comprehensive framework across a variety of contexts with more factors and participant group dimensions. PMID:26618028

Evaluation Framework for Telemedicine Using the Logical Framework Approach and a Fishbone Diagram.

PubMed

Chang, Hyejung

2015-10-01

Technological advances using telemedicine and telehealth are growing in healthcare fields, but the evaluation framework for them is inconsistent and limited. This paper suggests a comprehensive evaluation framework for telemedicine system implementation and will support related stakeholders' decision-making by promoting general understanding, and resolving arguments and controversies. This study focused on developing a comprehensive evaluation framework by summarizing themes across the range of evaluation techniques and organized foundational evaluation frameworks generally applicable through studies and cases of diverse telemedicine. Evaluation factors related to aspects of information technology; the evaluation of satisfaction of service providers and consumers, cost, quality, and information security are organized using the fishbone diagram. It was not easy to develop a monitoring and evaluation framework for telemedicine since evaluation frameworks for telemedicine are very complex with many potential inputs, activities, outputs, outcomes, and stakeholders. A conceptual framework was developed that incorporates the key dimensions that need to be considered in the evaluation of telehealth implementation for a formal structured approach to the evaluation of a service. The suggested framework consists of six major dimensions and the subsequent branches for each dimension. To implement telemedicine and telehealth services, stakeholders should make decisions based on sufficient evidence in quality and safety measured by the comprehensive evaluation framework. Further work would be valuable in applying more comprehensive evaluations to verify and improve the comprehensive framework across a variety of contexts with more factors and participant group dimensions.

A balanced motor primitive framework can simultaneously explain motor learning in unimanual and bimanual movements.

PubMed

Takiyama, Ken; Sakai, Yutaka

2017-02-01

Certain theoretical frameworks have successfully explained motor learning in either unimanual or bimanual movements. However, no single theoretical framework can comprehensively explain motor learning in both types of movement because the relationship between these two types of movement remains unclear. Although our recent model of a balanced motor primitive framework attempted to simultaneously explain motor learning in unimanual and bimanual movements, this model focused only on a limited subset of bimanual movements and therefore did not elucidate the relationships between unimanual movements and various bimanual movements. Here, we extend the balanced motor primitive framework to simultaneously explain motor learning in unimanual and various bimanual movements as well as the transfer of learning effects between unimanual and various bimanual movements; these phenomena can be simultaneously explained if the mean activity of each primitive for various unimanual movements is balanced with the corresponding mean activity for various bimanual movements. Using this balanced condition, we can reproduce the results of prior behavioral and neurophysiological experiments. Furthermore, we demonstrate that the balanced condition can be implemented in a simple neural network model. Copyright © 2016 The Author(s). Published by Elsevier Ltd.. All rights reserved.

From framework to action: the DESIRE approach to combat desertification.

PubMed

Hessel, R; Reed, M S; Geeson, N; Ritsema, C J; van Lynden, G; Karavitis, C A; Schwilch, G; Jetten, V; Burger, P; van der Werff Ten Bosch, M J; Verzandvoort, S; van den Elsen, E; Witsenburg, K

2014-11-01

It has become increasingly clear that desertification can only be tackled through a multi-disciplinary approach that not only involves scientists but also stakeholders. In the DESIRE project such an approach was taken. As a first step, a conceptual framework was developed in which the factors and processes that may lead to land degradation and desertification were described. Many of these factors do not work independently, but can reinforce or weaken one another, and to illustrate these relationships sustainable management and policy feedback loops were included. This conceptual framework can be applied globally, but can also be made site-specific to take into account that each study site has a unique combination of bio-physical, socio-economic and political conditions. Once the conceptual framework was defined, a methodological framework was developed in which the methodological steps taken in the DESIRE approach were listed and their logic and sequence were explained. The last step was to develop a concrete working plan to put the project into action, involving stakeholders throughout the process. This series of steps, in full or in part, offers explicit guidance for other organizations or projects that aim to reduce land degradation and desertification.

Towards a comprehensive assessment and framework for low and high flow water risks

NASA Astrophysics Data System (ADS)

Motschmann, Alina; Huggel, Christian; Drenkhan, Fabian; León, Christian

2017-04-01

Driven by international organizations such as the Intergovernmental Panel on Climate Change (IPCC) the past years have seen a move from a vulnerability concept of climate change impacts towards a risk framework. Risk is now conceived at the intersection of climate-driven hazard and socioeconomic-driven vulnerability and exposure. The concept of risk so far has been mainly adopted for sudden-onset events. However, for slow-onset and cumulative climate change impacts such as changing water resources there is missing clarity and experience how to apply a risk framework. Research has hardly dealt with the challenge of how to integrate both low and high flow risks in a common framework. Comprehensive analyses of risks related to water resources considering climate change within multi-dimensional drivers across different scales are complex and often missing in climate-sensitive mountain regions where data scarcity and inconsistencies represent important limitations. Here we review existing vulnerability and risk assessments of low and high flow water conditions and identify critical conceptual and practical gaps. Based on this, we develop an integrated framework for low and high flow water risks which is applicable to both past and future conditions. The framework explicitly considers a water balance model simulating both water supply and demand on a daily basis. We test and apply this new framework in the highly glacierized Santa River catchment (SRC, Cordillera Blanca, Peru), representative for many developing mountain regions with both low and high flow water risks and poor data availability. In fact, in the SRC, both low and high flow hazards, such as droughts and floods, play a central role especially for agricultural, hydropower, domestic and mining use. During the dry season (austral winter) people are increasingly affected by water scarcity due to shrinking glaciers supplying melt water. On the other hand during the wet season (austral summer) high flow water

A simulation framework for the CMS Track Trigger electronics

NASA Astrophysics Data System (ADS)

Amstutz, C.; Magazzù, G.; Weber, M.; Palla, F.

2015-03-01

A simulation framework has been developed to test and characterize algorithms, architectures and hardware implementations of the vastly complex CMS Track Trigger for the high luminosity upgrade of the CMS experiment at the Large Hadron Collider in Geneva. High-level SystemC models of all system components have been developed to simulate a portion of the track trigger. The simulation of the system components together with input data from physics simulations allows evaluating figures of merit, like delays or bandwidths, under realistic conditions. The use of SystemC for high-level modelling allows co-simulation with models developed in Hardware Description Languages, e.g. VHDL or Verilog. Therefore, the simulation framework can also be used as a test bench for digital modules developed for the final system.

Midwife-physician collaboration: a conceptual framework for interprofessional collaborative practice.

PubMed

Smith, Denise Colter

2015-01-01

Since the passage of the Affordable Care Act, collaborative practice has been cited as one method of increasing access to care, decreasing costs, and improving efficiency. How and under what conditions might these goals be achieved? Midwives and physicians have built effective collaborative practice models over a period of 30 years. Empirical study of interprofessional collaboration between midwives and physicians could be useful in guiding professional education, regulation, and health policy in women's health and maternity care. Construction of a conceptual framework for interprofessional collaboration between midwives and physicians was guided by a review of the literature. A theory derivation strategy was used to define dimensions, concepts, and statements of the framework. Midwife-physician interprofessional collaboration can be defined by 4 dimensions (organizational, procedural, relational, and contextual) and 12 concepts (trust, shared power, synergy, commitment, and respect, among others). The constructed framework provides the foundation for further empirical study of the interprofessional collaborative process. The experiences of midwife-physician collaborations provide solid support for a conceptual framework of the collaborative process. A conceptual framework provides a point from which further research can increase knowledge and understanding about how successful outcomes are achieved in collaborative health care practices. Construction of a measurement scale and validation of the model are important next steps. © 2014 by the American College of Nurse-Midwives.

Metal Organic Framework-Metal Oxide Composites for Toxic Gas Adsorption and Sensing

DTIC Science & Technology

2014-05-01

zeolitic imidazolate framework Zn(NO3)2 zinc nitrate ZrCl4 zirconium chloride 21 SUMMARY Metal organic frameworks (MOFs) and metal oxide-MOF...performed better for the other gases and conditions. Compared to the standard adsorbents BPL carbon and zeolite 13X, the cobalt and magnesium MOF...g)24 and zeolite 5A (1.25 mmol/g),25 compared to 3.5 mmol/g for Ni-MOF-74, 4 mmol/g for Mg-MOF-74, and 6 mmol/g for Co-MOF-74. Mg-MOF-74 shows the

An entropic framework for modeling economies

NASA Astrophysics Data System (ADS)

Caticha, Ariel; Golan, Amos

2014-08-01

We develop an information-theoretic framework for economic modeling. This framework is based on principles of entropic inference that are designed for reasoning on the basis of incomplete information. We take the point of view of an external observer who has access to limited information about broad macroscopic economic features. We view this framework as complementary to more traditional methods. The economy is modeled as a collection of agents about whom we make no assumptions of rationality (in the sense of maximizing utility or profit). States of statistical equilibrium are introduced as those macrostates that maximize entropy subject to the relevant information codified into constraints. The basic assumption is that this information refers to supply and demand and is expressed in the form of the expected values of certain quantities (such as inputs, resources, goods, production functions, utility functions and budgets). The notion of economic entropy is introduced. It provides a measure of the uniformity of the distribution of goods and resources. It captures both the welfare state of the economy as well as the characteristics of the market (say, monopolistic, concentrated or competitive). Prices, which turn out to be the Lagrange multipliers, are endogenously generated by the economy. Further studies include the equilibrium between two economies and the conditions for stability. As an example, the case of the nonlinear economy that arises from linear production and utility functions is treated in some detail.

Statistical mechanics framework for static granular matter.

PubMed

Henkes, Silke; Chakraborty, Bulbul

2009-06-01

The physical properties of granular materials have been extensively studied in recent years. So far, however, there exists no theoretical framework which can explain the observations in a unified manner beyond the phenomenological jamming diagram. This work focuses on the case of static granular matter, where we have constructed a statistical ensemble which mirrors equilibrium statistical mechanics. This ensemble, which is based on the conservation properties of the stress tensor, is distinct from the original Edwards ensemble and applies to packings of deformable grains. We combine it with a field theoretical analysis of the packings, where the field is the Airy stress function derived from the force and torque balance conditions. In this framework, Point J characterized by a diverging stiffness of the pressure fluctuations. Separately, we present a phenomenological mean-field theory of the jamming transition, which incorporates the mean contact number as a variable. We link both approaches in the context of the marginal rigidity picture proposed by Wyart and others.

Encapsulation of Hemin in Metal-Organic Frameworks for Catalyzing the Chemiluminescence Reaction of the H2O2-Luminol System and Detecting Glucose in the Neutral Condition.

PubMed

Luo, Fenqiang; Lin, Yaolin; Zheng, Liyan; Lin, Xiaomei; Chi, Yuwu

2015-06-03

Novel metal-organic frameworks (MOFs) based solid catalysts have been synthesized by encapsulating Hemin into the HKUST-1 MOF materials. These have been first applied in the chemiluminescence field with outstanding performance. The functionalized MOFs not only maintain an excellent catalytic activity inheriting from Hemin but also can be cyclically utilized as solid mimic peroxidases in the neutral condition. The synthesized Hemin@HKUST-1 composites have been used to develop practical sensors for H2O2 and glucose with wide response ranges and low detection limits. It was envisioned that catalyst-functionalized MOFs for chemiluminescence sensing would have promising applications in green, selective, and sensitive detection of target analytes in the future.

76 FR 40980 - Pilot Program on NAFTA Long-Haul Trucking Provisions

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-12

... concerned with motor carrier safety, customs, immigration, vehicle registration and taxation, and fuel taxation. DATES: Comments are due by August 11, 2011. ADDRESSES: You may submit comments identified by... and taxation, and fuel taxation. The safety of the participating carriers would be tracked closely by...

A unifying kinetic framework for modeling oxidoreductase-catalyzed reactions.

PubMed

Chang, Ivan; Baldi, Pierre

2013-05-15

Oxidoreductases are a fundamental class of enzymes responsible for the catalysis of oxidation-reduction reactions, crucial in most bioenergetic metabolic pathways. From their common root in the ancient prebiotic environment, oxidoreductases have evolved into diverse and elaborate protein structures with specific kinetic properties and mechanisms adapted to their individual functional roles and environmental conditions. While accurate kinetic modeling of oxidoreductases is thus important, current models suffer from limitations to the steady-state domain, lack empirical validation or are too specialized to a single system or set of conditions. To address these limitations, we introduce a novel unifying modeling framework for kinetic descriptions of oxidoreductases. The framework is based on a set of seven elementary reactions that (i) form the basis for 69 pairs of enzyme state transitions for encoding various specific microscopic intra-enzyme reaction networks (micro-models), and (ii) lead to various specific macroscopic steady-state kinetic equations (macro-models) via thermodynamic assumptions. Thus, a synergistic bridge between the micro and macro kinetics can be achieved, enabling us to extract unitary rate constants, simulate reaction variance and validate the micro-models using steady-state empirical data. To help facilitate the application of this framework, we make available RedoxMech: a Mathematica™ software package that automates the generation and customization of micro-models. The Mathematica™ source code for RedoxMech, the documentation and the experimental datasets are all available from: http://www.igb.uci.edu/tools/sb/metabolic-modeling. pfbaldi@ics.uci.edu Supplementary data are available at Bioinformatics online.

Financing and funding health care: Optimal policy and political implementability.

PubMed

Nuscheler, Robert; Roeder, Kerstin

2015-07-01

Health care financing and funding are usually analyzed in isolation. This paper combines the corresponding strands of the literature and thereby advances our understanding of the important interaction between them. We investigate the impact of three modes of health care financing, namely, optimal income taxation, proportional income taxation, and insurance premiums, on optimal provider payment and on the political implementability of optimal policies under majority voting. Considering a standard multi-task agency framework we show that optimal health care policies will generally differ across financing regimes when the health authority has redistributive concerns. We show that health care financing also has a bearing on the political implementability of optimal health care policies. Our results demonstrate that an isolated analysis of (optimal) provider payment rests on very strong assumptions regarding both the financing of health care and the redistributive preferences of the health authority. Copyright © 2015 Elsevier B.V. All rights reserved.

Abdominal multi-organ segmentation from CT images using conditional shape–location and unsupervised intensity priors

PubMed Central

Linguraru, Marius George; Hori, Masatoshi; Summers, Ronald M; Tomiyama, Noriyuki

2015-01-01

This paper addresses the automated segmentation of multiple organs in upper abdominal computed tomography (CT) data. The aim of our study is to develop methods to effectively construct the conditional priors and use their prediction power for more accurate segmentation as well as easy adaptation to various imaging conditions in CT images, as observed in clinical practice. We propose a general framework of multi-organ segmentation which effectively incorporates interrelations among multiple organs and easily adapts to various imaging conditions without the need for supervised intensity information. The features of the framework are as follows: (1) A method for modeling conditional shape and location (shape–location) priors, which we call prediction-based priors, is developed to derive accurate priors specific to each subject, which enables the estimation of intensity priors without the need for supervised intensity information. (2) Organ correlation graph is introduced, which defines how the conditional priors are constructed and segmentation processes of multiple organs are executed. In our framework, predictor organs, whose segmentation is sufficiently accurate by using conventional single-organ segmentation methods, are pre-segmented, and the remaining organs are hierarchically segmented using conditional shape–location priors. The proposed framework was evaluated through the segmentation of eight abdominal organs (liver, spleen, left and right kidneys, pancreas, gallbladder, aorta, and inferior vena cava) from 134 CT data from 86 patients obtained under six imaging conditions at two hospitals. The experimental results show the effectiveness of the proposed prediction-based priors and the applicability to various imaging conditions without the need for supervised intensity information. Average Dice coefficients for the liver, spleen, and kidneys were more than 92%, and were around 73% and 67% for the pancreas and gallbladder, respectively. PMID:26277022

Abdominal multi-organ segmentation from CT images using conditional shape-location and unsupervised intensity priors.

PubMed

Okada, Toshiyuki; Linguraru, Marius George; Hori, Masatoshi; Summers, Ronald M; Tomiyama, Noriyuki; Sato, Yoshinobu

2015-12-01

This paper addresses the automated segmentation of multiple organs in upper abdominal computed tomography (CT) data. The aim of our study is to develop methods to effectively construct the conditional priors and use their prediction power for more accurate segmentation as well as easy adaptation to various imaging conditions in CT images, as observed in clinical practice. We propose a general framework of multi-organ segmentation which effectively incorporates interrelations among multiple organs and easily adapts to various imaging conditions without the need for supervised intensity information. The features of the framework are as follows: (1) A method for modeling conditional shape and location (shape-location) priors, which we call prediction-based priors, is developed to derive accurate priors specific to each subject, which enables the estimation of intensity priors without the need for supervised intensity information. (2) Organ correlation graph is introduced, which defines how the conditional priors are constructed and segmentation processes of multiple organs are executed. In our framework, predictor organs, whose segmentation is sufficiently accurate by using conventional single-organ segmentation methods, are pre-segmented, and the remaining organs are hierarchically segmented using conditional shape-location priors. The proposed framework was evaluated through the segmentation of eight abdominal organs (liver, spleen, left and right kidneys, pancreas, gallbladder, aorta, and inferior vena cava) from 134 CT data from 86 patients obtained under six imaging conditions at two hospitals. The experimental results show the effectiveness of the proposed prediction-based priors and the applicability to various imaging conditions without the need for supervised intensity information. Average Dice coefficients for the liver, spleen, and kidneys were more than 92%, and were around 73% and 67% for the pancreas and gallbladder, respectively. Copyright © 2015

Advanced Computational Framework for Environmental Management ZEM, Version 1.x

DOE Office of Scientific and Technical Information (OSTI.GOV)

Vesselinov, Velimir V.; O'Malley, Daniel; Pandey, Sachin

2016-11-04

Typically environmental management problems require analysis of large and complex data sets originating from concurrent data streams with different data collection frequencies and pedigree. These big data sets require on-the-fly integration into a series of models with different complexity for various types of model analyses where the data are applied as soft and hard model constraints. This is needed to provide fast iterative model analyses based on the latest available data to guide decision-making. Furthermore, the data and model are associated with uncertainties. The uncertainties are probabilistic (e.g. measurement errors) and non-probabilistic (unknowns, e.g. alternative conceptual models characterizing site conditions).more » To address all of these issues, we have developed an integrated framework for real-time data and model analyses for environmental decision-making called ZEM. The framework allows for seamless and on-the-fly integration of data and modeling results for robust and scientifically-defensible decision-making applying advanced decision analyses tools such as Bayesian- Information-Gap Decision Theory (BIG-DT). The framework also includes advanced methods for optimization that are capable of dealing with a large number of unknown model parameters, and surrogate (reduced order) modeling capabilities based on support vector regression techniques. The framework is coded in Julia, a state-of-the-art high-performance programing language (http://julialang.org). The ZEM framework is open-source and can be applied to any environmental management site. The framework will be open-source and released under GPL V3 license.« less

Integrated risk framework for onsite wastewater treatment systems.

PubMed

Carroll, Steven; Goonetilleke, Ashantha; Thomas, Evan; Hargreaves, Megan; Frost, Ray; Dawes, Les

2006-08-01

Onsite wastewater treatment systems (OWTS) are becoming increasingly important for the treatment and dispersal of effluent in new urbanised developments that are not serviced by centralised wastewater collection and treatment systems. However, the current standards and guidelines adopted by many local authorities for assessing suitable site and soil conditions for OWTS are increasingly coming under scrutiny due to the public health and environmental impacts caused by poorly performing systems, in particular septic tank-soil adsorption systems. In order to achieve sustainable onsite wastewater treatment with minimal impacts on the environment and public health, more appropriate means of assessment are required. This paper highlights an integrated risk based approach for assessing the inherent hazards associated with OWTS in order to manage and mitigate the environmental and public health risks inherent with onsite wastewater treatment. In developing a sound and cohesive integrated risk framework for OWTS, several key issues must be recognised. These include the inclusion of relevant stakeholders throughout framework development, the integration of scientific knowledge, data and analysis with risk assessment and management ideals, and identification of the appropriate performance goals for successful management and mitigation of associated risks. These issues were addressed in the development of the risk framework to provide a generic approach to assessing risk from OWTS. The utilisation of the developed risk framework for achieving more appropriate assessment and management techniques for OWTS is presented in a case study for the Gold Coast region, Queensland State, Australia.

Integrated Risk Framework for Onsite Wastewater Treatment Systems

NASA Astrophysics Data System (ADS)

Carroll, Steven; Goonetilleke, Ashantha; Thomas, Evan; Hargreaves, Megan; Frost, Ray; Dawes, Les

2006-08-01

Onsite wastewater treatment systems (OWTS) are becoming increasingly important for the treatment and dispersal of effluent in new urbanised developments that are not serviced by centralised wastewater collection and treatment systems. However, the current standards and guidelines adopted by many local authorities for assessing suitable site and soil conditions for OWTS are increasingly coming under scrutiny due to the public health and environmental impacts caused by poorly performing systems, in particular septic tank-soil adsorption systems. In order to achieve sustainable onsite wastewater treatment with minimal impacts on the environment and public health, more appropriate means of assessment are required. This paper highlights an integrated risk based approach for assessing the inherent hazards associated with OWTS in order to manage and mitigate the environmental and public health risks inherent with onsite wastewater treatment. In developing a sound and cohesive integrated risk framework for OWTS, several key issues must be recognised. These include the inclusion of relevant stakeholders throughout framework development, the integration of scientific knowledge, data and analysis with risk assessment and management ideals, and identification of the appropriate performance goals for successful management and mitigation of associated risks. These issues were addressed in the development of the risk framework to provide a generic approach to assessing risk from OWTS. The utilisation of the developed risk framework for achieving more appropriate assessment and management techniques for OWTS is presented in a case study for the Gold Coast region, Queensland State, Australia.

Performance measurement for people with multiple chronic conditions: conceptual model.

PubMed

Giovannetti, Erin R; Dy, Sydney; Leff, Bruce; Weston, Christine; Adams, Karen; Valuck, Tom B; Pittman, Aisha T; Blaum, Caroline S; McCann, Barbara A; Boyd, Cynthia M

2013-10-01

Improving quality of care for people with multiple chronic conditions (MCCs) requires performance measures reflecting the heterogeneity and scope of their care. Since most existing measures are disease specific, performance measures must be refined and new measures must be developed to address the complexity of care for those with MCCs. To describe development of the Performance Measurement for People with Multiple Chronic Conditions (PM-MCC) conceptual model. Framework development and a national stakeholder panel. We used reviews of existing conceptual frameworks of performance measurement, review of the literature on MCCs, input from experts in the multistakeholder Steering Committee, and public comment. The resulting model centers on the patient and family goals and preferences for care in the context of multiple care sites and providers, the type of care they are receiving, and the national priority domains for healthcare quality measurement. This model organizes measures into a comprehensive framework and identifies areas where measures are lacking. In this context, performance measures can be prioritized and implemented at different levels, in the context of patients' overall healthcare needs.

Tuition Tax Relief Bills. Hearings Before the Subcommittee on Taxation and Debt Management Generally of the Committee on Finance. Ninety-Fifth Congress, Second Session on S.96, S.311, S.834, S.954, S.1570, S.1781, S.2142. Part 1 of 2 Parts. Oral Testimony, January 18 and 19, 1978.

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. Senate Committee on Finance.

These hearings contain the text of the Packwood-Moynihan bill (S.2142) and other tuition tax-relief bills before the Senate (S.96, S.311, S.834, S.954, S.1570, and S.1781) as well as the testimony given January 18 and 19, 1978, before the Subcommitte on Taxation and Debt Management Generally of the Committee on Finance. (Author/IRT)

Framework of sensor-based monitoring for pervasive patient care.

PubMed

Triantafyllidis, Andreas K; Koutkias, Vassilis G; Chouvarda, Ioanna; Adami, Ilia; Kouroubali, Angelina; Maglaveras, Nicos

2016-09-01

Sensor-based health systems can often become difficult to use, extend and sustain. The authors propose a framework for designing sensor-based health monitoring systems aiming to provide extensible and usable monitoring services in the scope of pervasive patient care. The authors' approach relies on a distributed system for monitoring the patient health status anytime-anywhere and detecting potential health complications, for which healthcare professionals and patients are notified accordingly. Portable or wearable sensing devices measure the patient's physiological parameters, a smart mobile device collects and analyses the sensor data, a Medical Center system receives notifications on the detected health condition, and a Health Professional Platform is used by formal caregivers in order to review the patient condition and configure monitoring schemas. A Service-oriented architecture is utilised to provide extensible functional components and interoperable interactions among the diversified system components. The framework was applied within the REMOTE ambient-assisted living project in which a prototype system was developed, utilising Bluetooth to communicate with the sensors and Web services for data exchange. A scenario of using the REMOTE system and preliminary usability results show the applicability, usefulness and virtue of our approach.

Framework of sensor-based monitoring for pervasive patient care

PubMed Central

Koutkias, Vassilis G.; Chouvarda, Ioanna; Adami, Ilia; Kouroubali, Angelina; Maglaveras, Nicos

2016-01-01

Sensor-based health systems can often become difficult to use, extend and sustain. The authors propose a framework for designing sensor-based health monitoring systems aiming to provide extensible and usable monitoring services in the scope of pervasive patient care. The authors’ approach relies on a distributed system for monitoring the patient health status anytime-anywhere and detecting potential health complications, for which healthcare professionals and patients are notified accordingly. Portable or wearable sensing devices measure the patient's physiological parameters, a smart mobile device collects and analyses the sensor data, a Medical Center system receives notifications on the detected health condition, and a Health Professional Platform is used by formal caregivers in order to review the patient condition and configure monitoring schemas. A Service-oriented architecture is utilised to provide extensible functional components and interoperable interactions among the diversified system components. The framework was applied within the REMOTE ambient-assisted living project in which a prototype system was developed, utilising Bluetooth to communicate with the sensors and Web services for data exchange. A scenario of using the REMOTE system and preliminary usability results show the applicability, usefulness and virtue of our approach. PMID:27733920

Theoretical aspect of suitable spatial boundary condition specified for adjoint model on limited area

NASA Astrophysics Data System (ADS)

Wang, Yuan; Wu, Rongsheng

2001-12-01

Theoretical argumentation for so-called suitable spatial condition is conducted by the aid of homotopy framework to demonstrate that the proposed boundary condition does guarantee that the over-specification boundary condition resulting from an adjoint model on a limited-area is no longer an issue, and yet preserve its well-poseness and optimal character in the boundary setting. The ill-poseness of over-specified spatial boundary condition is in a sense, inevitable from an adjoint model since data assimilation processes have to adapt prescribed observations that used to be over-specified at the spatial boundaries of the modeling domain. In the view of pragmatic implement, the theoretical framework of our proposed condition for spatial boundaries indeed can be reduced to the hybrid formulation of nudging filter, radiation condition taking account of ambient forcing, together with Dirichlet kind of compatible boundary condition to the observations prescribed in data assimilation procedure. All of these treatments, no doubt, are very familiar to mesoscale modelers.

Rhodium-Catalyzed Regioselective Synthesis of Isocoumarins through Benzothiadiazine-Fused Frameworks.

PubMed

Dalvi, Prashant B; Lin, Kuang-Ling; Kulkarni, Manohar V; Sun, Chung-Ming

2016-08-05

An unprecedented two-step, one-pot synthesis of benzimidazothiadiazine 5,5-dioxides is presented. Reaction condition based regioselectivity has been achieved where fused benzimidazo[1,2-b][1,2,4]thiadiazines are exclusively formed under thermal conditions, whereas benzimidazo[2,1-c][1,2,4]thiadiazines were created only under microwave irradiation. The salient features of this protocol include a regioselective sulfonylation of 2-aminobenzimidazole with o-halo sulfonyl chlorides followed by N-C bond formation. The acid forms of these fused regioisomers have been used to introduce novel guanidine-containing isocoumarin frameworks.

Quality Attribute Techniques Framework

NASA Astrophysics Data System (ADS)

Chiam, Yin Kia; Zhu, Liming; Staples, Mark

The quality of software is achieved during its development. Development teams use various techniques to investigate, evaluate and control potential quality problems in their systems. These “Quality Attribute Techniques” target specific product qualities such as safety or security. This paper proposes a framework to capture important characteristics of these techniques. The framework is intended to support process tailoring, by facilitating the selection of techniques for inclusion into process models that target specific product qualities. We use risk management as a theory to accommodate techniques for many product qualities and lifecycle phases. Safety techniques have motivated the framework, and safety and performance techniques have been used to evaluate the framework. The evaluation demonstrates the ability of quality risk management to cover the development lifecycle and to accommodate two different product qualities. We identify advantages and limitations of the framework, and discuss future research on the framework.

Highlighting differences between conditional and unconditional quantile regression approaches through an application to assess medication adherence.

PubMed

Borah, Bijan J; Basu, Anirban

2013-09-01

The quantile regression (QR) framework provides a pragmatic approach in understanding the differential impacts of covariates along the distribution of an outcome. However, the QR framework that has pervaded the applied economics literature is based on the conditional quantile regression method. It is used to assess the impact of a covariate on a quantile of the outcome conditional on specific values of other covariates. In most cases, conditional quantile regression may generate results that are often not generalizable or interpretable in a policy or population context. In contrast, the unconditional quantile regression method provides more interpretable results as it marginalizes the effect over the distributions of other covariates in the model. In this paper, the differences between these two regression frameworks are highlighted, both conceptually and econometrically. Additionally, using real-world claims data from a large US health insurer, alternative QR frameworks are implemented to assess the differential impacts of covariates along the distribution of medication adherence among elderly patients with Alzheimer's disease. Copyright © 2013 John Wiley & Sons, Ltd.

A general theoretical framework for decoherence in open and closed systems

NASA Astrophysics Data System (ADS)

Castagnino, Mario; Fortin, Sebastian; Laura, Roberto; Lombardi, Olimpia

2008-08-01

A general theoretical framework for decoherence is proposed, which encompasses formalisms originally devised to deal just with open or closed systems. The conditions for decoherence are clearly stated and the relaxation and decoherence times are compared. Finally, the spin-bath model is developed in detail from the new perspective.

TIMSS 2007 Assessment Frameworks

ERIC Educational Resources Information Center

Mullis, Ina V. S.; Martin, Michael O.; Ruddock, Graham J.; O'Sullivan, Christine Y.; Arora, Alka; Erberber, Ebru

2005-01-01

Developing the Trends in International Mathematics and Science Study (TIMSS) 2007 Assessment Frameworks represents an extensive collaborative effort involving individuals and expert groups from more than 60 countries around the world. The document contains three frameworks for implementing TIMSS 2007--the Mathematics Framework, the Science…

Choices, Frameworks and Refinement

NASA Technical Reports Server (NTRS)

Campbell, Roy H.; Islam, Nayeem; Johnson, Ralph; Kougiouris, Panos; Madany, Peter

1991-01-01

In this paper we present a method for designing operating systems using object-oriented frameworks. A framework can be refined into subframeworks. Constraints specify the interactions between the subframeworks. We describe how we used object-oriented frameworks to design Choices, an object-oriented operating system.

A simple framework for relating variations in runoff to variations in climatic conditions and catchment properties

NASA Astrophysics Data System (ADS)

Roderick, Michael L.; Farquhar, Graham D.

2011-12-01

We use the Budyko framework to calculate catchment-scale evapotranspiration (E) and runoff (Q) as a function of two climatic factors, precipitation (P) and evaporative demand (Eo = 0.75 times the pan evaporation rate), and a third parameter that encodes the catchment properties (n) and modifies how P is partitioned between E and Q. This simple theory accurately predicted the long-term evapotranspiration (E) and runoff (Q) for the Murray-Darling Basin (MDB) in southeast Australia. We extend the theory by developing a simple and novel analytical expression for the effects on E and Q of small perturbations in P, Eo, and n. The theory predicts that a 10% change in P, with all else constant, would result in a 26% change in Q in the MDB. Future climate scenarios (2070-2099) derived using Intergovernmental Panel on Climate Change AR4 climate model output highlight the diversity of projections for P (±30%) with a correspondingly large range in projections for Q (±80%) in the MDB. We conclude with a qualitative description about the impact of changes in catchment properties on water availability and focus on the interaction between vegetation change, increasing atmospheric [CO2], and fire frequency. We conclude that the modern version of the Budyko framework is a useful tool for making simple and transparent estimates of changes in water availability.

Elements of an integrated health monitoring framework

NASA Astrophysics Data System (ADS)

Fraser, Michael; Elgamal, Ahmed; Conte, Joel P.; Masri, Sami; Fountain, Tony; Gupta, Amarnath; Trivedi, Mohan; El Zarki, Magda

2003-07-01

Internet technologies are increasingly facilitating real-time monitoring of Bridges and Highways. The advances in wireless communications for instance, are allowing practical deployments for large extended systems. Sensor data, including video signals, can be used for long-term condition assessment, traffic-load regulation, emergency response, and seismic safety applications. Computer-based automated signal-analysis algorithms routinely process the incoming data and determine anomalies based on pre-defined response thresholds and more involved signal analysis techniques. Upon authentication, appropriate action may be authorized for maintenance, early warning, and/or emergency response. In such a strategy, data from thousands of sensors can be analyzed with near real-time and long-term assessment and decision-making implications. Addressing the above, a flexible and scalable (e.g., for an entire Highway system, or portfolio of Networked Civil Infrastructure) software architecture/framework is being developed and implemented. This framework will network and integrate real-time heterogeneous sensor data, database and archiving systems, computer vision, data analysis and interpretation, physics-based numerical simulation of complex structural systems, visualization, reliability & risk analysis, and rational statistical decision-making procedures. Thus, within this framework, data is converted into information, information into knowledge, and knowledge into decision at the end of the pipeline. Such a decision-support system contributes to the vitality of our economy, as rehabilitation, renewal, replacement, and/or maintenance of this infrastructure are estimated to require expenditures in the Trillion-dollar range nationwide, including issues of Homeland security and natural disaster mitigation. A pilot website (http://bridge.ucsd.edu/compositedeck.html) currently depicts some basic elements of the envisioned integrated health monitoring analysis framework.

Three-dimensional metal-intercalated covalent organic frameworks for near-ambient energy storage

PubMed Central

Gao, Fei; Ding, Zijing; Meng, Sheng

2013-01-01

A new form of nanoporous material, metal intercalated covalent organic framework (MCOF) is proposed and its energy storage property revealed. Employing density functional and thermodynamical analysis, we find that stable, chemically active, porous materials could form by stacking covalent organic framework (COF) layers with metals as a gluing agent. Metal acts as active sites, while its aggregation is suppressed by a binding energy significantly larger than the corresponding cohesive energy of bulk metals. Two important parameters, metal binding and metal-metal separation, are tuned by selecting suitable building blocks and linkers when constructing COF layers. Systematic searches among a variety of elements and organic molecules identify Ca-intercalated COF with diphenylethyne units as optimal material for H2 storage, reaching a striking gravimetric density ~ 5 wt% at near-ambient conditions (300 K, 20 bar), in comparison to < 0.1 wt% for bare COF-1 under the same condition. PMID:23698018

Understanding the value of emergency care: a framework incorporating stakeholder perspectives.

PubMed

Sharp, Adam L; Cobb, Enesha M; Dresden, Scott M; Richardson, Derek K; Sabbatini, Amber K; Sauser, Kori; Kocher, Keith E

2014-09-01

In the face of escalating spending, measuring and maximizing the value of health services has become an important focus of health reform. Recent initiatives aim to incentivize high-value care through provider and hospital payment reform, but the role of the emergency department (ED) remains poorly defined. To achieve an improved understanding of the value of emergency care, we have developed a framework that incorporates the perspectives of stakeholders in the delivery of health services. A pragmatic review of the literature informed the design of this framework to standardize the definition of value in emergency care and discuss outcomes and costs from different stakeholder perspectives. The viewpoint of patient, provider, payer, health system, and society is each used to assess value for emergency medical conditions. We found that the value attributed to emergency care differs substantially by stakeholder perspective. Potential targets to improve ED value may be aimed at improving outcomes or controlling costs, depending on the acuity of the clinical condition. The value of emergency care varies by perspective, and a better understanding is achieved when specific outcomes and costs can be identified, quantified, and measured. Using this framework can help stakeholders find common ground to prioritize which costs and outcomes to target for research, quality improvement efforts, and future health policy impacting emergency care. Copyright © 2014 Elsevier Inc. All rights reserved.

Elementary Integrated Curriculum Framework

ERIC Educational Resources Information Center

Montgomery County Public Schools, 2010

2010-01-01

The Elementary Integrated Curriculum (EIC) Framework is the guiding curriculum document for the Elementary Integrated Curriculum and represents the elementary portion of the Montgomery County (Maryland) Public Schools (MCPS) Pre-K-12 Curriculum Frameworks. The EIC Framework contains the detailed indicators and objectives that describe what…

Two-condition within-participant statistical mediation analysis: A path-analytic framework.

PubMed

Montoya, Amanda K; Hayes, Andrew F

2017-03-01

Researchers interested in testing mediation often use designs where participants are measured on a dependent variable Y and a mediator M in both of 2 different circumstances. The dominant approach to assessing mediation in such a design, proposed by Judd, Kenny, and McClelland (2001), relies on a series of hypothesis tests about components of the mediation model and is not based on an estimate of or formal inference about the indirect effect. In this article we recast Judd et al.'s approach in the path-analytic framework that is now commonly used in between-participant mediation analysis. By so doing, it is apparent how to estimate the indirect effect of a within-participant manipulation on some outcome through a mediator as the product of paths of influence. This path-analytic approach eliminates the need for discrete hypothesis tests about components of the model to support a claim of mediation, as Judd et al.'s method requires, because it relies only on an inference about the product of paths-the indirect effect. We generalize methods of inference for the indirect effect widely used in between-participant designs to this within-participant version of mediation analysis, including bootstrap confidence intervals and Monte Carlo confidence intervals. Using this path-analytic approach, we extend the method to models with multiple mediators operating in parallel and serially and discuss the comparison of indirect effects in these more complex models. We offer macros and code for SPSS, SAS, and Mplus that conduct these analyses. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

A framework for the evaluation of patient information leaflets

PubMed Central

Garner, Mark; Ning, Zhenye; Francis, Jill

2011-01-01

Abstract Background  The provision of patient information leaflets (PILs) is an important part of health care. PILs require evaluation, but the frameworks that are used for evaluation are largely under‐informed by theory. Most evaluation to date has been based on indices of readability, yet several writers argue that readability is not enough. We propose a framework for evaluating PILs that reflect the central role of the patient perspective in communication and use methods for evaluation based on simple linguistic principles. The proposed framework  The framework has three elements that give rise to three approaches to evaluation. Each element is a necessary but not sufficient condition for effective communication. Readability (focussing on text) may be assessed using existing well‐established procedures. Comprehensibility (focussing on reader and text) may be assessed using multiple‐choice questions based on the lexical and semantic features of the text. Communicative effectiveness (focussing on reader) explores the relationship between the emotional, cognitive and behavioural responses of the reader and the objectives of the PIL. Suggested methods for assessment are described, based on our preliminary empirical investigations. Conclusions  The tripartite model of communicative effectiveness is a patient‐centred framework for evaluating PILs. It may assist the field in moving beyond readability to broader indicators of the quality and appropriateness of printed information provided to patients. PMID:21332620

Building a strategy for obesity prevention one piece at a time: the case of sugar-sweetened beverage taxation.

PubMed

Buhler, Susan; Raine, Kim D; Arango, Manuel; Pellerin, Suzie; Neary, Neil E

2013-04-01

Obesity is a major public health issue in Canada that is reaching historically high levels in spite of efforts, targeted primarily at individual behaviour, to promote changes in diet and physical activity. Urgency for change at the population level compels moving "upstream" toward multilevel, societal approaches for obesity prevention. Public health researchers, advocates and policy makers are increasingly recognizing the current food environment, including availability, pricing, and marketing of foods and beverages, promotes overconsumption of unhealthy food and beverage choices and have identified the food environment as a point for intervention for obesity prevention. In April 2011, a consensus conference with invited experts from research, policy and practice fields was held. The conference aimed to build consensus around policy levers to address environmental determinants of obesity, including next logical steps toward further policy action. Using economic policies, such as taxation of sugar-sweetened beverages (SSB), was discussed as one opportunity to promote healthy eating. This article reports on the consensus discussion that led to recommendations to tax sugar-sweetened beverages as one step in a multipronged comprehensive approach to obesity prevention. This recommendation is based on a synthesis of available evidence, including evidence regarding political feasibility, and potential impacts of a tax. In addition, we present additional primary research using current SSB consumption data to model the economic and behavioural impact of such a tax in Canada. Copyright © 2013 Canadian Diabetes Association. Published by Elsevier Inc. All rights reserved.