Texas Community College Funding: Nonmetropolitan and Metropolitan Ad Valorem Tax Rates and Revenue

ERIC Educational Resources Information Center

Waller, Lee; Flannery, Joseph; Adams, Kenneth; Bowen, Stephen; Norvell, Kevin; Sherman, Suzanne; Watt, Jacqueline; Waller, Sharon

2007-01-01

This article examines ad valorem tax rates per $100 valuation and the resultant tax revenues per in-district contact hour for Texas nonmetropolitan and metropolitan public community colleges. The results of the analyses indicate no difference in ad valorem tax rates between these institutions but demonstrate differences in the resultant tax…

The global context for public health nutrition taxation.

PubMed

Thow, Anne Marie; Heywood, Peter; Leeder, Stephen; Burns, Lee

2011-01-01

To assess critically the scope for public health nutrition taxation within the framework of the global tax reform agenda. Review of the tax policy literature for global policy priorities relevant to public health nutrition taxation; critical analysis of proposals for public health nutrition taxation judged against the global agenda for tax reform. The global tax reform agenda shapes decisions of tax policy makers in all countries. By understanding this agenda, public health nutritionists can make feasible taxation proposals and thus improve the development, uptake and implementation of recommendations for nutrition-related taxation. The priorities of the global tax reform agenda relevant to public health nutrition taxation are streamlining of taxes, adoption of value-added tax (VAT), minimisation of excise taxes (except to correct for externalities) and removal of import taxes in line with trade liberalisation policies. Proposals consistent with the global tax reform agenda have included excise taxes, extension of VAT to currently exempted (unhealthy) foods and tariff reductions for healthy foods. Proposals for public health nutrition taxation should (i) use existing types and rates of taxes where possible, (ii) use excise taxes that specifically address externalities, (iii) avoid differential VAT on foods and (iv) use import taxes in ways that comply with trade liberalisation priorities.

[Value-Added--Adding Economic Value in the Food Industry].

ERIC Educational Resources Information Center

Welch, Mary A., Ed.

1989-01-01

This booklet focuses on the economic concept of "value added" to goods and services. A student activity worksheet illustrates how the steps involved in processing food are examples of the concept of value added. The booklet further links food processing to the idea of value added to the Gross National Product (GNP). Discussion questions,…

7 CFR 1485.23 - Miscellaneous provisions.

Code of Federal Regulations, 2012 CFR

2012-01-01

...., participation fees, proceeds of sales, refunds of value added taxes (VAT), the expenditures for which have been... goods with a value of $100 acquired in furtherance of program activities. The inventory shall list and number each item and include the date of purchase or acquisition, cost of purchase, replacement value...

Impact of the application of the Value Added Tax to imaging tests on out-of-pocket health expenses of households in Chile.

PubMed

Cuadrado, Cristóbal; Silva-Illanes, Nicolás

2015-12-09

Out-of-pocket healthcare expense represents a challenge for health systems for it constitutes a barrier to health care, impacting the equality of access to healthcare systems, something particularly important in the Chilean health system. In this context, the Government recently raised the possibility of incorporating a tax on imaging tests, creating debate over its potential consequences. To explore the impact on household out-of-pocket healthcare expense by the implementation of a value added tax to imaging tests in Chile. Cross-sectional study using data of household expenditures from the VII Household Budget Survey. Out-of-pocket healthcare expense and catastrophic household expenses are calculated comparing two scenarios, with and without the inclusion of the proposed tax. Analyses are presented by income deciles to explore the differential equality impact. 42.8% of diagnostic test expense on household corresponds to imaging studies. Under a scenario of tax implementation, a relative increase of 1.1% of out-of-pocket expenses and 2.2% of catastrophic household expenses is observed. The groups that suffer the greatest impact are those with lower income levels, concentrating in the first fifth deciles. We conclude that, although the increase in the average out-of- pocket spending is moderate, this policy may involve a significant increase in the catastrophic expense of the population with the lowest incomes, thereby increasing health inequalities. Considering the challenges of health system financing in Chile, it appears that such fiscal policy would only worsen the possibility of moving towards lower levels of out-of-pocket of household expenses.

Energy, added sugar, and saturated fat contributions of taxed beverages and foods in Mexico.

PubMed

Batis, Carolina; Pedraza, Lilia S; Sánchez-Pimienta, Tania G; Aburto, Tania C; Rivera-Dommarco, Juan A

2017-01-01

To estimate the dietary contribution of taxed beverages and foods. Using 24-hour diet recall data from the Ensanut 2012 (n=10 096), we estimated the contribution of the items which were taxed in 2014 to the total energy, added sugar, and saturated fat intakes in the entire sample and by sociodemographic characteristics. The contributions for energy, added sugar, and saturated fat were found to be 5.5, 38.1, and 0.4%, respectively, for the taxed beverages, and 14.4, 23.8, and 21.4%, respectively, for the taxed foods. Children and adolescents (vs. adults), medium and high socioeconomic status (vs. low), urban area (vs. rural), and North and Center region (vs. South) had higher energy contribution of taxed beverages and foods. The energy contribution was similar between males and females. These taxes covered an important proportion of Mexicans' diet and therefore have the potential to improve it meaningfully.

Value Added?

ERIC Educational Resources Information Center

UCLA IDEA, 2012

2012-01-01

Value added measures (VAM) uses changes in student test scores to determine how much "value" an individual teacher has "added" to student growth during the school year. Some policymakers, school districts, and educational advocates have applauded VAM as a straightforward measure of teacher effectiveness: the better a teacher,…

What's the Value in Value-Added?

ERIC Educational Resources Information Center

Duffrin, Elizabeth

2011-01-01

A growing number of school districts are adopting "value-added" measures of teaching quality to award bonuses or even tenure. And two competitive federal grants are spurring them on. Districts using value-added data are encouraged by the results. But researchers who support value-added measures advise caution. The ratings, which use a…

Using virtual reality simulation to assess competence in video-assisted thoracoscopic surgery (VATS) lobectomy.

PubMed

Jensen, Katrine; Bjerrum, Flemming; Hansen, Henrik Jessen; Petersen, René Horsleben; Pedersen, Jesper Holst; Konge, Lars

2017-06-01

The societies of thoracic surgery are working to incorporate simulation and competency-based assessment into specialty training. One challenge is the development of a simulation-based test, which can be used as an assessment tool. The study objective was to establish validity evidence for a virtual reality simulator test of a video-assisted thoracoscopic surgery (VATS) lobectomy of a right upper lobe. Participants with varying experience in VATS lobectomy were included. They were familiarized with a virtual reality simulator (LapSim ® ) and introduced to the steps of the procedure for a VATS right upper lobe lobectomy. The participants performed two VATS lobectomies on the simulator with a 5-min break between attempts. Nineteen pre-defined simulator metrics were recorded. Fifty-three participants from nine different countries were included. High internal consistency was found for the metrics with Cronbach's alpha coefficient for standardized items of 0.91. Significant test-retest reliability was found for 15 of the metrics (p-values <0.05). Significant correlations between the metrics and the participants VATS lobectomy experience were identified for seven metrics (p-values <0.001), and 10 metrics showed significant differences between novices (0 VATS lobectomies performed) and experienced surgeons (>50 VATS lobectomies performed). A pass/fail level defined as approximately one standard deviation from the mean metric scores for experienced surgeons passed none of the novices (0 % false positives) and failed four of the experienced surgeons (29 % false negatives). This study is the first to establish validity evidence for a VATS right upper lobe lobectomy virtual reality simulator test. Several simulator metrics demonstrated significant differences between novices and experienced surgeons and pass/fail criteria for the test were set with acceptable consequences. This test can be used as a first step in assessing thoracic surgery trainees' VATS lobectomy

Single port VATS: recent developments in Asia.

PubMed

Yu, Peter S Y; Capili, Freddie; Ng, Calvin S H

2016-03-01

Single port video-assisted thoracic surgery (VATS) is the most recent evolution in minimally invasive thoracic surgery. With increasing global popularity, the single port VATS approach has been adopted by experienced thoracic surgeons in many Asian countries. From initial experience of single port VATS lobectomy to the more complex sleeve resection procedures now forming part of daily practice in some Asia institutes, the region has been the proving ground for single port VATS approaches' feasibility and safety. In addition, certain technical refinements in single port VATS lung resection and lymph node dissection have also sprung from Asia. Novel equipment designed to facilitate single port VATS allowing further reduce access trauma are being realized by the partnership between surgeons and the industries. Advanced thoracoscopes and staplers that are narrower and more maneuverable are particularly important in the smaller habitus of patients from Asia. These and similar new generation equipment are being applied to single port VATS in novel ways. As dedicated thoracic surgeons in the region continue to striving for excellence, innovative ideas in single incision access including subxiphoid and embryonic natural-orifice transluminal endoscopic surgery (e-NOTES) have been explored. Adjunct techniques and technology used in association with single port VATS such as non-intubated surgery, hybrid operating room image guidance and electromagnetic navigational bronchoscopy are all in rapid development in Asia.

Assessing Patterns of Alcohol Taxes Produced by Various Types of Excise Tax Methods--A Simulation Study.

PubMed

Sornpaisarn, Bundit; Kaewmungkun, Chuthaporn; Rehm, Jürgen

2015-11-01

To examine patterns of tax burdens produced by specific, ad valorem, and various types of combination taxations. One hundred unique hypothetical alcoholic beverages were mathematically simulated based on the amount of ethanol and perceived-qualities contained. Second, beverages were assigned values of various costs and tax rates, and third, patterns of tax burden were assessed per unit of ethanol produced by each type of tax method. Different tax methods produced different tax burdens per unit of ethanol for different alcoholic beverages. The tax burden produced by the ad valorem tax resulted in a lower tax burden for low perceived-quality alcoholic beverages. The specific tax method showed the same tax burden for both low and high perceived-quality alcoholic beverages. However, high perceived-quality beverages benefited from a lower tax burden per beverage price. Lastly, the combination tax method resulted in a lower tax burden for medium perceived-quality alcoholic beverages. Under the oligopoly market, ad valorem taxation encourages consumption of low perceived-quality beverages; specific taxation encourages consumption of high perceived-quality beverages; and combination tax methods encourage consumption of medium perceived-quality beverages. © The Author 2015. Medical Council on Alcohol and Oxford University Press. All rights reserved.

7 CFR 58.512 - Cheese vats or tanks.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 3 2011-01-01 2011-01-01 false Cheese vats or tanks. 58.512 Section 58.512 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards....512 Cheese vats or tanks. (a) Cheese vats or tanks shall meet the requirements of § 58.416. When...

7 CFR 58.512 - Cheese vats or tanks.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 3 2010-01-01 2010-01-01 false Cheese vats or tanks. 58.512 Section 58.512 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards....512 Cheese vats or tanks. (a) Cheese vats or tanks shall meet the requirements of § 58.416. When...

Comparative Short-Term Clinical Outcomes of Mediastinum Tumor Excision Performed by Conventional VATS and Single-Port VATS: Is It Worthwhile?

PubMed

Wu, Ching-Feng; Gonzalez-Rivas, Diego; Wen, Chih-Tsung; Liu, Yun-Hen; Wu, Yi-Cheng; Chao, Yin-Kai; Hsieh, Ming-Ju; Wu, Ching-Yang; Chen, Wei-Hsun

2015-11-01

Single-port video-assisted thoracoscopic surgery (VATS) has been widely applied recently. However, there are still only few reports describing its use in mediastinum tumor resection. We present the technique of single-port video-assisted thoracoscopic mediastinum tumor resection and compare it with conventional VATS with regard to short-term outcome.We retrospectively enrolled 105 patients who received mediastinum surgery in Chang Gung Memorial Hospital. Sixteen patients received sternotomy or thoracotomy, 29 patients received single-port VATS, and 60 patients received conventional VATS (3 ports). The operative time, blood loss, postoperation day 1 pain score, discharge day pain score, and postoperative hospital stay were compared. In order to establish a well balanced cohort study, we also use propensity scores match (1:1) to compare the short-term clinical outcome in 2 groups.No operative deaths occurred in this study. Single-port VATS was associated with shorter operative time, lower postoperation day 1 pain score, and shorter postoperation hospital stay in our cohort study (P = 0.001, <0.001, and 0.039), and propensity scores matched cohort study (P = 0.003, <0.001, and <0.001).Single-port VATS for mediastinum tumor appears to be a safe and promising technique with short-term outcome not inferior to conventional VATS in our cohort study. The long-term oncology outcome may require time and more enrolled patients to be further evaluated.

26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

Code of Federal Regulations, 2012 CFR

2012-04-01

... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

Code of Federal Regulations, 2014 CFR

2014-04-01

... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

Code of Federal Regulations, 2011 CFR

2011-04-01

... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

Code of Federal Regulations, 2013 CFR

2013-04-01

... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

Value Added in English Schools

ERIC Educational Resources Information Center

Ray, Andrew; McCormack, Tanya; Evans, Helen

2009-01-01

Value-added indicators are now a central part of school accountability in England, and value-added information is routinely used in school improvement at both the national and the local levels. This article describes the value-added models that are being used in the academic year 2007-8 by schools, parents, school inspectors, and other…

Alternative funding policies for the uninsured: exploring the value of hospital tax exemption.

PubMed

Kane, N M; Wubbenhorst, W H

2000-01-01

The tax exemption accorded private, nonprofit hospitals is being subjected to more scrutiny as the numbers of uninsured grow; meanwhile, charity care competes with market-driven priorities. Current public policies tie hospital tax exemption to the provision of charity care, but there is a gap in the size and distribution of values between tax exemption and the charity care that is provided. Most hospitals, in a study reported here, provided free care at a level below the value of their tax exemption, even when 50 percent of bad debt was included in the care value. However, hospitals in the poorest communities offered considerably more care than the value of their tax exemption, whereas those in wealthier communities offered considerably less. Policies at local, state, and federal levels should be designed to exert leverage on hospitals to provide free care at a level commensurate with the value of their tax exemptions.

Alcohol tax pass-through across the product and price range: do retailers treat cheap alcohol differently?

PubMed

Ally, Abdallah K; Meng, Yang; Chakraborty, Ratula; Dobson, Paul W; Seaton, Jonathan S; Holmes, John; Angus, Colin; Guo, Yelan; Hill-McManus, Daniel; Brennan, Alan; Meier, Petra S

2014-12-01

Effective use of alcohol duty to reduce consumption and harm depends partly on retailers passing duty increases on to consumers via price increases, also known as 'pass-through'. The aim of this analysis is to provide evidence of UK excise duty and sales tax (VAT) pass-through rates for alcohol products at different price points. March 2008 to August 2011, United Kingdom. Panel data quantile regression estimating the effects of three duty changes, two VAT changes and one combined duty and VAT change on UK alcohol prices, using product-level supermarket price data for 254 alcohol products available weekly. Products were analysed in four categories: beers, ciders/ready to drink (RTDs), spirits and wines. Within all four categories there exists considerable heterogeneity in the level of duty pass-through for cheaper versus expensive products. Price increases for the cheapest 15% of products fall below duty rises (undershifting), while products sold above the median price are overshifted (price increases are higher than duty increases). The level of undershifting is greatest for beer [0.85 (0.79, 0.92)] and spirits [0.86 (0.83, 0.89)]. Undershifting affects approximately 67% of total beer sales and 38% of total spirits sales. Alcohol retailers in the United Kingdom appear to respond to increases in alcohol tax by undershifting their cheaper products (raising prices below the level of the tax increase) and overshifting their more expensive products (raising prices beyond the level of the tax increase). This is likely to impact negatively on tax policy effectiveness, because high-risk groups favour cheaper alcohol and undershifting is likely to produce smaller consumption reductions. © 2014 Society for the Study of Addiction.

Myths & Facts about Value-Added Analysis

ERIC Educational Resources Information Center

TNTP, 2011

2011-01-01

This paper presents myths as well as facts about value-added analysis. These myths include: (1) "Value-added isn't fair to teachers who work in high-need schools, where students tend to lag far behind academically"; (2) "Value-added scores are too volatile from year-to-year to be trusted"; (3) "There's no research behind value-added"; (4) "Using…

Utility Tax Avoidance Program in Germany

DTIC Science & Technology

2010-09-29

Defense Education Activity IMCOM-E Installation Management Command - Europe Region LQA Living Quarters Allowance TRO Tax Relief Office USD(P&R) Under...receive Living Quarters Allowance ( LQA ), which is designed to cover the actual cost for rent, utilities, and other expenses required by law or custom up...to the maximum allowable LQA amount. Benefits of Participation in the UTAP Participation in UTAP allows DOD personnel to avoid paying VAT on their

Alternative Funding Policies for the Uninsured: Exploring the Value of Hospital Tax Exemption

PubMed Central

Kane, Nancy M.; Wubbenhorst, William H.

2000-01-01

The tax exemption accorded private, nonprofit hospitals is being subjected to more scrutiny as the numbers of uninsured grow; meanwhile, charity care competes with market-driven priorities. Current public policies tie hospital tax exemption to the provision of charity care, but there is a gap in the size and distribution of values between tax exemption and the charity care that is provided. Most hospitals, in a study reported here, provided free care at a level below the value of their tax exemption, even when 50 percent of bad debt was included in the care value. However, hospitals in the poorest communities offered considerably more care than the value of their tax exemption, whereas those in wealthier communities offered considerably less. Policies at local, state, and federal levels should be designed to exert leverage on hospitals to provide free care at a level commensurate with the value of their tax exemptions. PMID:10934992

Comparing the Value of Nonprofit Hospitals’ Tax Exemption to Their Community Benefits

PubMed Central

Herring, Bradley; Gaskin, Darrell; Zare, Hossein; Anderson, Gerard

2018-01-01

The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes. We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association’s (AHA) Annual Survey to compare the value of community benefits with the tax exemption. We contrast nonprofit’s total community benefits to what for-profits provide and distinguish between charity and other community benefits. We find that the value of the tax exemption averages 5.9% of total expenses, while total community benefits average 7.6% of expenses, incremental nonprofit community benefits beyond those provided by for-profits average 5.7% of expenses, and incremental charity alone average 1.7% of expenses. The incremental community benefit exceeds the tax exemption for only 62% of nonprofits. Policymakers should be aware that the tax exemption is a rather blunt instrument, with many nonprofits benefiting greatly from it while providing relatively few community benefits. PMID:29436247

Comparing the Value of Nonprofit Hospitals' Tax Exemption to Their Community Benefits.

PubMed

Herring, Bradley; Gaskin, Darrell; Zare, Hossein; Anderson, Gerard

2018-01-01

The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes. We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association's (AHA) Annual Survey to compare the value of community benefits with the tax exemption. We contrast nonprofit's total community benefits to what for-profits provide and distinguish between charity and other community benefits. We find that the value of the tax exemption averages 5.9% of total expenses, while total community benefits average 7.6% of expenses, incremental nonprofit community benefits beyond those provided by for-profits average 5.7% of expenses, and incremental charity alone average 1.7% of expenses. The incremental community benefit exceeds the tax exemption for only 62% of nonprofits. Policymakers should be aware that the tax exemption is a rather blunt instrument, with many nonprofits benefiting greatly from it while providing relatively few community benefits.

What Value "Value Added"?

ERIC Educational Resources Information Center

Richards, Andrew

2015-01-01

Two quantitative measures of school performance are currently used, the average points score (APS) at Key Stage 2 and value-added (VA), which measures the rate of academic improvement between Key Stage 1 and 2. These figures are used by parents and the Office for Standards in Education to make judgements and comparisons. However, simple…

7 CFR 58.416 - Cheese vats, tanks and drain tables.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 3 2011-01-01 2011-01-01 false Cheese vats, tanks and drain tables. 58.416 Section 58... Service 1 Equipment and Utensils § 58.416 Cheese vats, tanks and drain tables. (a) The vats, tanks and drain tables used for making cheese should be of metal construction with adequate jacket capacity for...

7 CFR 58.416 - Cheese vats, tanks and drain tables.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 3 2010-01-01 2010-01-01 false Cheese vats, tanks and drain tables. 58.416 Section 58... Service 1 Equipment and Utensils § 58.416 Cheese vats, tanks and drain tables. (a) The vats, tanks and drain tables used for making cheese should be of metal construction with adequate jacket capacity for...

The Global Financial Crisis: Analysis and Policy Implications

DTIC Science & Technology

2009-07-02

Nationalization of banks, insurance companies, and other financial institutions, as well as government capital injections and loans to private corporations ...months, a postponement of corporate tax increases, government guarantees for loans to small and midsize businesses, spending on public works, including...added tax (VAT), or sales tax, for 13 months, a postponement of corporate tax increases, and government guarantees for loans to small and midsize

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... tax (15% of (9)) $19,875 (11) Remaining undistributed value of grandfather amount as of 12/31/87 ((3...

VATS intraoperative tattooing to facilitate solitary pulmonary nodule resection.

PubMed

Willekes, Lourens; Boutros, Cherif; Goldfarb, Michael A

2008-03-19

Video-assisted thoracic surgery (VATS) has become routine and widely accepted for the removal of solitary pulmonary nodules of unknown etiology. Thoracosopic techniques continue to evolve with better instruments, robotic applications, and increased patient acceptance and awareness. Several techniques have been described to localize peripheral pulmonary nodules, including pre-operative CT-guided tattooing with methylene blue, CT scan guided spiral/hook wire placement, and transthoracic ultrasound. As pulmonary surgeons well know, the lung and visceral pleura may appear featureless on top of a pulmonary nodule. This paper presents a rapid, direct and inexpensive approach to peripheral lung lesion resection by marking the lung parenchyma on top of the nodule using direct methylene blue injection. In two patients with peripherally located lung nodules (n = 3) scheduled for VATS, we used direct methylene blue injection for intraoperative localization of the pulmonary nodule. Our technique was the following: After finger palpation of the lung, a spinal 25 gauge needle was inserted through an existing port and 0.1 ml of methylene blue was used to tattoo the pleura perpendicular to the localized nodule. The methylene blue tattoo immediately marks the lung surface over the nodule. The surgeon avoids repeated finger palpation, while lining up stapler, graspers and camera, because of the visible tattoo. Our technique eliminates regrasping and repalpating the lung once again to identify a non marked lesion. Three lung nodules were resected in two patients. Once each lesion was palpated it was marked, and the area was resected with security of accurate localization. All lung nodules were resected in totality with normal lung parenchymal margins. Our technique added about one minute to the operative time. The two patients were discharged home on the second postoperative day, with no morbidity. VATS with intraoperative tattooing is a safe, easy, and accurate technique to

Dyeing and characterization of regenerated cellulose nanofibers with vat dyes.

PubMed

Khatri, Muzamil; Ahmed, Farooq; Shaikh, Irfan; Phan, Duy-Nam; Khan, Qamar; Khatri, Zeeshan; Lee, Hoik; Kim, Ick Soo

2017-10-15

Recent advancement in dyeing of nanofibers has been accelerated to improve their aesthetic properties, however, achieving good color fastness remains a challenge. Therefore, we attempt to improve the color fastness properties nanofibers. Vat dyes are known for better color fastness and their application on nanofibers has not been investigated to date. Herein, we report dyeing of regenerated cellulose nanofibers (RCNF) that were produced from precursor of cellulose acetate (CA) followed by deacetylation process. The resultant RCNF was dyed with two different vat dyes and the color attributes were examined under spectrophotometer which showed outstanding color build-up. Morphological of CA before and after deacetylation and before and after vat dyeing was investigated under TEM, FE-SEM and SEM respectively. The vat dyed RCNF were further characterized by FTIR and WAXD. Excellent color fastness results demonstrate that vat dyed RCNF can potentially be considered for advanced apparel applications. Copyright © 2017 Elsevier Ltd. All rights reserved.

Energy taxes fought by industry

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

Begley, R.

1993-02-10

Tax talk is heating up in Washington, and industry interests are beating the drum against any and all energy tax proposals. Without offering any details, Treasury Secretary Lloyd Bentsen has placed a broad-based energy tax on the table. American Petroleum Institute (API) president Charles J. DiBona says such a tax would damage the US economy just as it is beginning to recover. He acknowledges the deficit is a national problem, but says if any additional tax is required it should be a broad-based consumption tax such as a European-style value-added tax, a view shared by the Chemical Manufacturers Association (CMA).more » DiBona says taxes aimed only at energy would hurt consumers, damage the international competitiveness of US industry by raising energy prices, and raise the costs of doing business. National Association of Manufacturers president Jerry Jasinowski adds that broadbased energy taxes are really taxes on industrial production that will harm US made goods both at home and abroad.« less

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.

PubMed

Xuan, Ziming; Chaloupka, Frank J; Blanchette, Jason G; Nguyen, Thien H; Heeren, Timothy C; Nelson, Toben F; Naimi, Timothy S

2015-03-01

U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P < 0.01 versus -0.76, P = 0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P = 0.11), while the R-squares for models rely only on volume-based tax declined (P < 0.0). Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

PubMed Central

Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

2015-01-01

Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

PubMed Central

Kirchler, Erich; Wahl, Ingrid

2010-01-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

PubMed

Kirchler, Erich; Wahl, Ingrid

2010-06-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

Microbial production of value-added nutraceuticals.

PubMed

Wang, Jian; Guleria, Sanjay; Koffas, Mattheos Ag; Yan, Yajun

2016-02-01

Nutraceuticals are important natural bioactive compounds that confer health-promoting and medical benefits to humans. Globally growing demands for value-added nutraceuticals for prevention and treatment of human diseases have rendered nutraceuticals a multi-billion dollar market. However, supply limitations and extraction difficulties from natural sources such as plants, animals or fungi, restrict the large-scale use of nutraceuticals. Metabolic engineering via microbial production platforms has been advanced as an eco-friendly alternative approach for production of value-added nutraceuticals from simple carbon sources. Microbial platforms like the most widely used Escherichia coli and Saccharomyces cerevisiae have been engineered as versatile cell factories for production of diverse and complex value-added chemicals such as phytochemicals, prebiotics, polysaccaharides and poly amino acids. This review highlights the recent progresses in biological production of value-added nutraceuticals via metabolic engineering approaches. Copyright © 2015 Elsevier Ltd. All rights reserved.

a European Global Navigation Satellite System — the German Market and Value Adding Chain Effects

NASA Astrophysics Data System (ADS)

Vollerthun, A.; Wieser, M.

2002-03-01

Since Europe is considering to establish a "market-driven" European Global Navigation Satellite System, the German Center of Aerospace initiated a market research to justify a German investment in such a European project. The market research performed included the following market segments: aviation, railway, road traffic, shipping, surveying, farming, military, space applications, leisure, and sport. In these market segments, the forementioned inputs were determined for satellite navigation hardware (receivers) as well as satellite navigation services. The forecast period was from year 2007 to 2017. For the considered period, the market amounts to a total of DM 83.0 billion (approx. US $50 billion), whereas the satellite navigation equipment market makes up DM 39.8 billion, and charges for value-added-services amount to DM 43.2 billion. On closer examination road traffic can be identified as the dominant market share, both in the receiver-market and service-market. With a share of 96% for receivers and 73% for services the significance of the road traffic segment becomes obvious. The second part of this paper investigates the effects the market potential has on the Value-Adding-Chain. Therefore, all participants in the Value-Adding-Chain are identified, using industrial cost structure models the employment effect is analyzed, and possible tax revenues for the state are examined.

21 CFR 73.3112 - C.I. Vat Orange 1.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 21 Food and Drugs 1 2010-04-01 2010-04-01 false C.I. Vat Orange 1. 73.3112 Section 73.3112 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL LISTING OF COLOR ADDITIVES EXEMPT FROM CERTIFICATION Medical Devices § 73.3112 C.I. Vat Orange 1. (a) Identity. The...

21 CFR 73.3112 - C.I. Vat Orange 1.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 21 Food and Drugs 1 2012-04-01 2012-04-01 false C.I. Vat Orange 1. 73.3112 Section 73.3112 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL LISTING OF COLOR ADDITIVES EXEMPT FROM CERTIFICATION Medical Devices § 73.3112 C.I. Vat Orange 1. (a) Identity. The...

21 CFR 73.3112 - C.I. Vat Orange 1.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 21 Food and Drugs 1 2014-04-01 2014-04-01 false C.I. Vat Orange 1. 73.3112 Section 73.3112 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL LISTING OF COLOR ADDITIVES EXEMPT FROM CERTIFICATION Medical Devices § 73.3112 C.I. Vat Orange 1. (a) Identity. The...

21 CFR 73.3112 - C.I. Vat Orange 1.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 21 Food and Drugs 1 2011-04-01 2011-04-01 false C.I. Vat Orange 1. 73.3112 Section 73.3112 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL LISTING OF COLOR ADDITIVES EXEMPT FROM CERTIFICATION Medical Devices § 73.3112 C.I. Vat Orange 1. (a) Identity. The...

21 CFR 73.3112 - C.I. Vat Orange 1.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 21 Food and Drugs 1 2013-04-01 2013-04-01 false C.I. Vat Orange 1. 73.3112 Section 73.3112 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL LISTING OF COLOR ADDITIVES EXEMPT FROM CERTIFICATION Medical Devices § 73.3112 C.I. Vat Orange 1. (a) Identity. The...

Security in Oceania in the 21st Century

DTIC Science & Technology

2003-01-01

increase in poverty and unemployment, devaluation of the currency and the introduction of the value added tax (VAT). The FLP leader, an Indo-Fijian...Republic. France has retained the sovereign powers of currency , law and order, justice, defence and also foreign policy in so far as the latter must comply...sovereign powers over justice, law and order, defence and currency until after 13 S. Henningham, ‘The uneasy peace: New Caledonia’s Matignon Accords at mid

The Value Of The Nonprofit Hospital Tax Exemption Was $24.6 Billion In 2011.

PubMed

Rosenbaum, Sara; Kindig, David A; Bao, Jie; Byrnes, Maureen K; O'Laughlin, Colin

2015-07-01

The federal government encourages public support for charitable activities by allowing people to deduct donations to tax-exempt organizations on their income tax returns. Tax-exempt hospitals are major beneficiaries of this policy because it encourages donations to the hospitals while shielding them from federal and state tax liability. In exchange, these hospitals must engage in community benefit activities, such as providing care to indigent patients and participating in Medicaid. The congressional Joint Committee on Taxation estimated the value of the nonprofit hospital tax exemption at $12.6 billion in 2002--a number that included forgone taxes, public contributions, and the value of tax-exempt bond financing. In this article we estimate that the size of the exemption reached $24.6 billion in 2011. The Affordable Care Act (ACA) brings a new focus on community benefit activities by requiring tax-exempt hospitals to engage in communitywide planning efforts to improve community health. The magnitude of the tax exemption, coupled with ACA reforms, underscores the public's interest not only in community benefit spending generally but also in the extent to which nonprofit hospitals allocate funds for community benefit expenditures that improve the overall health of their communities. Project HOPE—The People-to-People Health Foundation, Inc.

Leading Change, Adding Value.

PubMed

Evans, Nick

2016-07-01

Essential facts Leading Change, Adding Value is NHS England's new nursing and midwifery framework. It builds on Compassion in Practice (CiP), which set out the 6Cs. While CiP established the values of nursing and midwifery, the new framework explains how staff can help transform the health and care sectors to meet the aims of NHS England's Five Year Forward View.

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Tax on excess distributions and excess...

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Tax on excess distributions and excess...

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax on excess distributions and excess...

Financing Schools and Property Tax Relief -- A State Responsibility. The Report in Brief.

ERIC Educational Resources Information Center

Advisory Commission on Intergovernmental Relations, Washington, DC.

This report is the first response to President Nixon's request to the Commission for an evaluation of the proposed replacement of school property taxes by a Federal value added tax. The report findings reveal that a federal program to bring tax relief is neither necessary nor desirable, and the Commission suggests that the States assume a greater…

First International Symposium, Uniportal VATS-International Course Uniportal VATS, Buenos Aires, Argentina.

PubMed

Bondulich, Gustavo J

2018-01-01

This is a report of the first three days Uniportal VATS International Meeting. The conference included oral presentations at the Universidad Catolica Argentina (UCA), on the first day. Live Surgery from Shanghai Pulmonary Hospital, Tongji University, China, and Clinica San Camilo. Bs As, Argentina on the second day and a Wet lab in Fundación Triada Mininvasiva, Fatima Pilar on the final day.

Leading Change, Adding Value.

PubMed

Evans, Nick

2016-07-06

Essential facts Leading Change, Adding Value is NHS England's new nursing and midwifery framework. It builds on Compassion in Practice (CiP), which set out the 6Cs. While CiP established the values of nursing and midwifery, the new framework explains how staff can help transform the health and care sectors to meet the aims of the NHS England's Five Year Forward View.

Evaluating Teachers: The Important Role of Value-Added

ERIC Educational Resources Information Center

Glazerman, Steven; Loeb, Susanna; Goldhaber, Dan; Staiger, Douglas; Raudenbush, Stephen; Whitehurst, Grover

2010-01-01

The evaluation of teachers based on the contribution they make to the learning of their students, "value-added", is an increasingly popular but controversial education reform policy. In this report, the authors highlight and try to clarify four areas of confusion about value-added. The first is between value-added information and the…

Selecting Value-Added Models for Postsecondary Institutional Assessment

ERIC Educational Resources Information Center

Steedle, Jeffrey T.

2012-01-01

Value-added scores from tests of college learning indicate how score gains compare to those expected from students of similar entering academic ability. Unfortunately, the choice of value-added model can impact results, and this makes it difficult to determine which results to trust. The research presented here demonstrates how value-added models…

School system evaluation by value added analysis under endogeneity.

PubMed

Manzi, Jorge; San Martín, Ernesto; Van Bellegem, Sébastien

2014-01-01

Value added is a common tool in educational research on effectiveness. It is often modeled as a (prediction of a) random effect in a specific hierarchical linear model. This paper shows that this modeling strategy is not valid when endogeneity is present. Endogeneity stems, for instance, from a correlation between the random effect in the hierarchical model and some of its covariates. This paper shows that this phenomenon is far from exceptional and can even be a generic problem when the covariates contain the prior score attainments, a typical situation in value added modeling. Starting from a general, model-free definition of value added, the paper derives an explicit expression of the value added in an endogeneous hierarchical linear Gaussian model. Inference on value added is proposed using an instrumental variable approach. The impact of endogeneity on the value added and the estimated value added is calculated accurately. This is also illustrated on a large data set of individual scores of about 200,000 students in Chile.

Value management program: performance, quantification, and presentation of imaging value-added actions.

PubMed

Patel, Samir

2015-03-01

Health care is in a state of transition, shifting from volume-based success to value-based success. Hospital executives and referring physicians often do not understand the total value a radiology group provides. A template for easy, cost-effective implementation in clinical practice for most radiology groups to demonstrate the value they provide to their clients (patients, physicians, health care executives) has not been well described. A value management program was developed to document all of the value-added activities performed by on-site radiologists, quantify them in terms of time spent on each activity (investment), and present the benefits to internal and external stakeholders (outcomes). The radiology value-added matrix is the platform from which value-added activities are categorized and synthesized into a template for defining investments and outcomes. The value management program was first implemented systemwide in 2013. Across all serviced locations, 9,931.75 hours were invested. An annual executive summary report template demonstrating outcomes is given to clients. The mean and median individual value-added hours per radiologist were 134.52 and 113.33, respectively. If this program were extrapolated to the entire field of radiology, approximately 30,000 radiologists, this would have resulted in 10,641,161 uncompensated value-added hours documented in 2013, with an estimated economic value of $2.21 billion. Copyright © 2015 American College of Radiology. Published by Elsevier Inc. All rights reserved.

Higher cigarette taxes--healthier people, wealthier state: the Hungarian experience.

PubMed

Szilágyi, Tibor

2007-09-01

To prove that higher cigarette taxes eventually decrease smoking and do also increase state incomes from tobacco taxes by using Hungarian figures. Collection and analysis of available data on tobacco use, levels of excise and value added taxes on tobacco products and state incomes originating from the tobacco sector. In Hungary, regular tobacco tax increases resulted in decreased cigarette consumption and its lower prevalence figures in some population groups. State incomes have increased in spite of regular cigarette tax raises. Therefore, there is on conflict of interest between the health and finance portfolios in supporting further tobacco tax increases. Hungary should use regular, above the inflation tobacco tax raises as means for improving population health. Tobacco control advocates should prevent tobacco companies' attempts aimed at deterring decision makers from supporting such tax policies.

19 CFR 152.105 - Deductive value.

Code of Federal Regulations, 2010 CFR

2010-04-01

... its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to...) of this section, deductions made for the value added by that processing will be based on objective...

19 CFR 152.105 - Deductive value.

Code of Federal Regulations, 2014 CFR

2014-04-01

... its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to...) of this section, deductions made for the value added by that processing will be based on objective...

19 CFR 152.105 - Deductive value.

Code of Federal Regulations, 2012 CFR

2012-04-01

... its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to...) of this section, deductions made for the value added by that processing will be based on objective...

19 CFR 152.105 - Deductive value.

Code of Federal Regulations, 2013 CFR

2013-04-01

... its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to...) of this section, deductions made for the value added by that processing will be based on objective...

19 CFR 152.105 - Deductive value.

Code of Federal Regulations, 2011 CFR

2011-04-01

... its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to...) of this section, deductions made for the value added by that processing will be based on objective...

26 CFR 1.907(c)-3 - FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).

Code of Federal Regulations, 2012 CFR

2012-04-01

... such a percentage of value solely for purposes of making the tax allocation in paragraph (a)(4) of this... creditable taxes under section 901, that the fair market value of the oil at the port is $10 per barrel, and... added to the oil beyond the well-head which is part of Y's tax base ($10-$9). (v) The royalty deductions...

Federal Solutions to School Fiscal Crises: Lessons from Nixon's Failed National Sales Tax for Education

ERIC Educational Resources Information Center

Venters, Monoka; Hauptli, Meghan V.; Cohen-Vogel, Lora

2012-01-01

Applying a Multiple Streams framework, the article documents the development and ultimate undoing of what became known as the national sales tax plan for education. The authors identify four factors that coalesced to lead the Nixon administration to propose replacing local property taxes with a federal value-added tax to finance K-12 education.…

Beyond Test Scores: Adding Value to Assessment

ERIC Educational Resources Information Center

Rothman, Robert

2010-01-01

At a time when teacher quality has emerged as a key factor in student learning, a statistical technique that determines the "value added" that teachers bring to student achievement is getting new scrutiny. Value-added measures compare students' growth in achievement to their expected growth, based on prior achievement and demographic…

VATS versus intrapleural streptokinase: A prospective, randomized, controlled clinical trial for optimum treatment of post-traumatic Residual Hemothorax.

PubMed

Kumar, S; Rathi, V; Rattan, A; Chaudhary, S; Agarwal, N

2015-09-01

Post-traumatic residual haemothorax (RH) is common and carries significant morbidity. However, its optimal treatment is not clear. The aim of this study was to find the extent of this problem and the choice of treatment between VATS and intra-pleural streptokinase instillation (IPSI). This RCT, conducted over 18 months period, included all patients of chest trauma between 18 and 70 years of age, admitted with haemothorax or haemopneumothorax requiring inter-costal drain (ICD) insertion. 154 events of haemothorax/haemopneumothorax requiring ICD insertion were enrolled. RH was seen in 48 (31%) patients: 13 patients were excluded from RCT after refusal for treatment. Seventeen (49%) patients of remaining 35 RH cases were randomized to IPSI group and 18 (51%) patients were randomized to VATS group. The outcome parameters were resolution of RH and treatment related complications. RH resolved equally well in VATS and IPSI group [13 patients (72%) versus 12 patients (71%), respectively; continuity-adjusted p=1]. Morbidity wise no difference (p-value 0.529) was seen in the two groups. Post-traumatic RH is seen in 1/3rd patients and is equally well treated by VATS and IPSI. Copyright © 2015 Elsevier Ltd. All rights reserved.

Does the Market Value Value-Added? Evidence from Housing Prices after a Public Release of School and Teacher Value-Added. Working Paper #47

ERIC Educational Resources Information Center

Imberman, Scott; Lovenheim, Michael F.

2015-01-01

Value-added data have become an increasingly common evaluation tool for schools and teachers. Many school districts have begun to adopt these methods and have released results publicly. In this paper, we use the unique public release of value-added data in Los Angeles to identify how this measure of school quality is capitalized into housing…

Value added medicines: what value repurposed medicines might bring to society?

PubMed

Toumi, Mondher; Rémuzat, Cécile

2017-01-01

Background & objectives : Despite the wide interest surrounding drug repurposing, no common terminology has been yet agreed for these products and their full potential value is not always recognised and rewarded, creating a disincentive for further development. The objectives of the present study were to assess from a wide perspective which value drug repurposing might bring to society, but also to identify key obstacles for adoption of these medicines and to discuss policy recommendations. Methods : A preliminary comprehensive search was conducted to assess how the concept of drug repurposing was described in the literature. Following completion of the literature review, a primary research was conducted to get perspective of various stakeholders across EU member states on drug repurposing ( healthcare professionals, regulatory authorities and Health Technology Assessment (HTA) bodies/payers, patients, and representatives of the pharmaceutical industry developing medicines in this field). Ad hoc literature review was performed to illustrate, when appropriate, statements of the various stakeholders. Results : Various nomenclatures have been used to describe the concept of drug repurposing in the literature, with more or less broad definitions either based on outcomes, processes, or being a mix of both. In this context, Medicines for Europe (http://www.medicinesforeurope.com/value-added-medicines/) established one single terminology for these medicines, known as value added medicines, defined as 'medicines based on known molecules that address healthcare needs and deliver relevant improvements for patients, healthcare professionals and/or payers'. Stakeholder interviews highlighted three main potential benefits for value added medicines: (1) to address a number of medicine-related healthcare inefficiencies related to irrational use of medicines, non-availability of appropriate treatment options, shortage of mature products, geographical inequity in medicine access

Value added medicines: what value repurposed medicines might bring to society?

PubMed Central

Toumi, Mondher; Rémuzat, Cécile

2017-01-01

ABSTRACT Background & objectives: Despite the wide interest surrounding drug repurposing, no common terminology has been yet agreed for these products and their full potential value is not always recognised and rewarded, creating a disincentive for further development. The objectives of the present study were to assess from a wide perspective which value drug repurposing might bring to society, but also to identify key obstacles for adoption of these medicines and to discuss policy recommendations. Methods: A preliminary comprehensive search was conducted to assess how the concept of drug repurposing was described in the literature. Following completion of the literature review, a primary research was conducted to get perspective of various stakeholders across EU member states on drug repurposing (healthcare professionals, regulatory authorities and Health Technology Assessment (HTA) bodies/payers, patients, and representatives of the pharmaceutical industry developing medicines in this field). Ad hoc literature review was performed to illustrate, when appropriate, statements of the various stakeholders. Results: Various nomenclatures have been used to describe the concept of drug repurposing in the literature, with more or less broad definitions either based on outcomes, processes, or being a mix of both. In this context, Medicines for Europe (http://www.medicinesforeurope.com/value-added-medicines/) established one single terminology for these medicines, known as value added medicines, defined as ‘medicines based on known molecules that address healthcare needs and deliver relevant improvements for patients, healthcare professionals and/or payers’. Stakeholder interviews highlighted three main potential benefits for value added medicines: (1) to address a number of medicine-related healthcare inefficiencies related to irrational use of medicines, non-availability of appropriate treatment options, shortage of mature products, geographical inequity in medicine

Leading Change, Adding Value.

PubMed

Evans, Nick

2016-09-12

Essential facts Leading Change, Adding Value is NHS England's new nursing and midwifery framework. It is designed to build on Compassion in Practice (CiP), which was published 3 years ago and set out the 6Cs: compassion, care, commitment, courage, competence and communication. CiP established the values at the heart of nursing and midwifery, while the new framework sets out how staff can help transform the health and care sectors to meet the aims of the NHS England's Five Year Forward View.

48 CFR 252.229-7011 - Reporting of Foreign Taxes-U.S. Assistance Programs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... all value added taxes and customs duties imposed by the recipient country. This exemption is in... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Reporting of Foreign Taxes... AND CONTRACT CLAUSES Text of Provisions And Clauses 252.229-7011 Reporting of Foreign Taxes—U.S...

48 CFR 252.229-7011 - Reporting of Foreign Taxes-U.S. Assistance Programs.

Code of Federal Regulations, 2013 CFR

2013-10-01

... all value added taxes and customs duties imposed by the recipient country. This exemption is in... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Reporting of Foreign Taxes... AND CONTRACT CLAUSES Text of Provisions And Clauses 252.229-7011 Reporting of Foreign Taxes—U.S...

48 CFR 252.229-7011 - Reporting of Foreign Taxes-U.S. Assistance Programs.

Code of Federal Regulations, 2014 CFR

2014-10-01

... all value added taxes and customs duties imposed by the recipient country. This exemption is in... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Reporting of Foreign Taxes... AND CONTRACT CLAUSES Text of Provisions And Clauses 252.229-7011 Reporting of Foreign Taxes—U.S...

48 CFR 252.229-7011 - Reporting of Foreign Taxes-U.S. Assistance Programs.

Code of Federal Regulations, 2011 CFR

2011-10-01

... all value added taxes and customs duties imposed by the recipient country. This exemption is in... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Reporting of Foreign Taxes... AND CONTRACT CLAUSES Text of Provisions And Clauses 252.229-7011 Reporting of Foreign Taxes—U.S...

48 CFR 252.229-7011 - Reporting of Foreign Taxes-U.S. Assistance Programs.

Code of Federal Regulations, 2012 CFR

2012-10-01

... all value added taxes and customs duties imposed by the recipient country. This exemption is in... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Reporting of Foreign Taxes... AND CONTRACT CLAUSES Text of Provisions And Clauses 252.229-7011 Reporting of Foreign Taxes—U.S...

SEMAC-VAT MR Imaging Unravels Peri-instrumentation Lesions in Patients With Attendant Symptoms After Spinal Surgery.

PubMed

Qi, Shun; Wu, Zhi-Gang; Mu, Yun-Feng; Gao, Lang-Lang; Yang, Jian; Zuo, Pan-Li; Nittka, Mathias; Liu, Ying; Wang, Hai-Qiang; Yin, Hong

2016-04-01

The study aimed for evaluating the diagnostic value of a 2D Turbo Spin Echo (TSE) magnetic resonance (MR) imaging sequence implanted slice-encoding metal artifact correction (SEMAC) and view-angle tilting (VAT) in patients with spinal instrumentation.Sixty-seven consecutive patients with an average age of 59.7 ± 17.8 years old (range: 32-75 years) were enrolled in this study. Both sagittal, axial T1-weighted and T2-weighted MRI images were acquired with a standard TSE sequence and a high-bandwidth TSE sequence implemented the SEMAC and VAT techniques. Three continuous sections around the instrumentation in axial and sagittal images were selected for quantitative evaluation. The measurement included cumulative areas of signal void on axial images and the length of spinal canal obscuration on sagittal images. Three radiologists independently evaluated all images blindly. The inter-observer reliability was evaluated with inter-class coefficient. We defined patients with discomfortable symptoms caused by spinal instrumentation as spinal instrumentation adverse reaction.Visualizations of all periprosthetic anatomic structures were significantly better for SEMAC-VAT compared with standard imaging. For axial images, the area of signal void at the level of the instrumentation were statistically reduced with SEMAC-VAT TSE sequences than with standard TSE sequences for T2-weighted images (9.9 ± 2.6 cm vs 29.8 ± 14.7 cm, P < 0.001). For sagittal imaging, the length of spinal canal obscuration at the level of the instrumentation was reduced from 5.2 ± 2.0 cm to 1.2 ± 0.6 cm on T2-weighted images (P < 0.001), and from 4.8 ± 2.1 cm to 1.1 ± 0.5 cm on T1-weighted images with SEMAC-VAT sequences (P < 0.001). Interobserver agreement for visualization of anatomic structures and image quality was good for both SEMAC-VAT (k = 0.77 and 0.68, respectively) and standard (k = 0.74 and 0.80, respectively) imaging. The

Value-Added to What? How a Ceiling in the Testing Instrument Influences Value-Added Estimation. NBER Working Paper No. 14778

ERIC Educational Resources Information Center

Koedel, Cory; Betts, Julian

2009-01-01

Value-added measures of teacher quality may be sensitive to the quantitative properties of the student tests upon which they are based. This paper focuses on the sensitivity of value- added to test-score-ceiling effects. Test-score ceilings are increasingly common in testing instruments across the country as education policy continues to emphasize…

Can Value Added Add Value to Teacher Evaluation?

ERIC Educational Resources Information Center

Darling-Hammond, Linda

2015-01-01

The five thoughtful papers included in this issue of "Educational Researcher" ("ER") raise new questions about the use of value-added methods (VAMs) to estimate teachers' contributions to students' learning as part of personnel evaluation. The papers address both technical and implementation concerns, considering potential…

VAT: a computational framework to functionally annotate variants in personal genomes within a cloud-computing environment.

PubMed

Habegger, Lukas; Balasubramanian, Suganthi; Chen, David Z; Khurana, Ekta; Sboner, Andrea; Harmanci, Arif; Rozowsky, Joel; Clarke, Declan; Snyder, Michael; Gerstein, Mark

2012-09-01

The functional annotation of variants obtained through sequencing projects is generally assumed to be a simple intersection of genomic coordinates with genomic features. However, complexities arise for several reasons, including the differential effects of a variant on alternatively spliced transcripts, as well as the difficulty in assessing the impact of small insertions/deletions and large structural variants. Taking these factors into consideration, we developed the Variant Annotation Tool (VAT) to functionally annotate variants from multiple personal genomes at the transcript level as well as obtain summary statistics across genes and individuals. VAT also allows visualization of the effects of different variants, integrates allele frequencies and genotype data from the underlying individuals and facilitates comparative analysis between different groups of individuals. VAT can either be run through a command-line interface or as a web application. Finally, in order to enable on-demand access and to minimize unnecessary transfers of large data files, VAT can be run as a virtual machine in a cloud-computing environment. VAT is implemented in C and PHP. The VAT web service, Amazon Machine Image, source code and detailed documentation are available at vat.gersteinlab.org.

[Cigarette taxes and demand in Colombia].

PubMed

Maldonado, Norman; Llorente, Blanca; Deaza, Javier

2016-10-01

Estimate price and income elasticities of aggregate demand for cigarettes in Colombia, by controlling for structural market changes since the late 1990s, to identify policy opportunities for taxes that could improve public health and increase tax revenues. Measurement of aggregate demand for cigarettes using gross income reported on value-added tax returns submitted to Colombia's National Tax and Customs Office (DIAN is the acronym in Spanish) by the tobacco product manufacturing industry, subtracting exports. A quarterly time series was obtained for the period 1994-2014. The econometric estimation using two-stage least squares controls for price endogeneity and uses a set of dummy variables to control for structural changes in the market and in its regulation. Demand is, from a statistical standpoint, sensitive to price and to income. Price elasticity of demand is -0.78 and income elasticity is 0.61. Inelastic demand implies that it is possible, through cigarette excise taxes, to meet public health targets and increase revenues simultaneously. The results also suggest that the considerable increase in household income in Colombia in the first decade of the 21st century increased purchasing power, which, lacking an accompanying tax increase, promoted cigarette consumption, with negative effects on public health, and wasted an opportunity to increase tax revenues.

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special lien for estate tax deferred under...

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Special lien for estate tax deferred under...

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Special lien for estate tax deferred under...

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Special lien for estate tax deferred under...

26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... the required value must be added to the agreement within 90 days after notice and demand from the... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Special lien for estate tax deferred under...

Implementation of a biotechnological process for vat dyeing with woad.

PubMed

Osimani, Andrea; Aquilanti, Lucia; Baldini, Gessica; Silvestri, Gloria; Butta, Alessandro; Clementi, Francesca

2012-09-01

The traditional process for vat dyeing with woad (Isatis tinctoria L.) basically relies on microbial reduction of indigo to its soluble form, leucoindigo, through a complex fermentative process. In the 19th century, cultivation of woad went into decline and use of synthetic indigo dye and chemical reduction agents was established, with a consequent negative impact on the environment due to the release of polluting wastewaters by the synthetic dyeing industry. Recently, the ever-growing demand for environmentally friendly dyeing technologies has led to renewed interest in ecological textile traditions. In this context, this study aims at developing an environmentally friendly biotechnological process for vat dyeing with woad to replace use of polluting chemical reduction agents. Two simple broth media, containing yeast extract or corn steep liquor (CSL), were comparatively evaluated for their capacity to sustain the growth and reducing activity of the strain Clostridium isatidis DSM 15098(T). Subsequently, the dyeing capacity of the CSL medium added with 140 g L⁻¹ of woad powder, providing 2.4 g L⁻¹ of indigo dye, was evaluated after fermentation in laboratory bioreactors under anaerobic or microaerophilic conditions. In all fermentations, a sufficiently negative oxidation/reduction potential for reduction of indigo was reached as early as 24 h and maintained up to the end of the monitoring period. However, clearly faster indigo dye reduction was seen in the broth cultures fermented under strict anaerobiosis, thus suggesting the suitability of the N₂ flushing strategy for enhancement of bacterial-driven indigo reduction.

VAT=TAAT-SAAT: innovative anthropometric model to predict visceral adipose tissue without resort to CT-Scan or DXA.

PubMed

Samouda, Hanen; Dutour, Anne; Chaumoitre, Kathia; Panuel, Michel; Dutour, Olivier; Dadoun, Frédéric

2013-01-01

To investigate whether a combination of a selected but limited number of anthropometric measurements predicts visceral adipose tissue (VAT) better than other anthropometric measurements, without resort to medical imaging. Abdominal anthropometric measurements are total abdominal adipose tissue indicators and global measures of VAT and SAAT (subcutaneous abdominal adipose tissue). Therefore, subtracting the anthropometric measurement the more correlated possible with SAAT while being the least correlated possible with VAT, from the most correlated abdominal anthropometric measurement with VAT while being highly correlated with TAAT, may better predict VAT. BMI participants' range was from 16.3 to 52.9 kg m(-2) . Anthropometric and abdominal adipose tissues data by computed tomography (CT-Scan) were available in 253 patients (18-78 years) (CHU Nord, Marseille) and used to develop the anthropometric VAT prediction models. Subtraction of proximal thigh circumference from waist circumference, adjusted to age and/or BMI, predicts better VAT (Women: VAT = 2.15 × Waist C - 3.63 × Proximal Thigh C + 1.46 × Age + 6.22 × BMI - 92.713; R(2) = 0.836. Men: VAT = 6 × Waist C - 4.41 × proximal thigh C + 1.19 × Age - 213.65; R(2) = 0.803) than the best single anthropometric measurement or the association of two anthropometric measurements highly correlated with VAT. Both multivariate models showed no collinearity problem. Selected models demonstrate high sensitivity (97.7% in women, 100% in men). Similar predictive abilities were observed in the validation sample (Women: R(2) = 76%; Men: R(2) = 70%). Bland and Altman method showed no systematic estimation error of VAT. Validated in a large range of age and BMI, our results suggest the usefulness of the anthropometric selected models to predict VAT in Europides (South of France). Copyright © 2013 The Obesity Society.

VAT=TAAT-SAAT: Innovative Anthropometric Model to Predict Visceral Adipose Tissue Without Resort to CT-Scan or DXA

PubMed Central

Samouda, Hanen; Dutour, Anne; Chaumoitre, Kathia; Panuel, Michel; Dutour, Olivier; Dadoun, Frédéric

2013-01-01

Objective To investigate whether a combination of a selected but limited number of anthropometric measurements predicts visceral adipose tissue (VAT) better than other anthropometric measurements, without resort to medical imaging. Hypothesis Abdominal anthropometric measurements are total abdominal adipose tissue indicators and global measures of VAT and SAAT (subcutaneous abdominal adipose tissue). Therefore, subtracting the anthropometric measurement the more correlated possible with SAAT while being the least correlated possible with VAT, from the most correlated abdominal anthropometric measurement with VAT while being highly correlated with TAAT, may better predict VAT. Design and Methods BMI participants' range was from 16.3 to 52.9 kg m−2. Anthropometric and abdominal adipose tissues data by computed tomography (CT-Scan) were available in 253 patients (18-78 years) (CHU Nord, Marseille) and used to develop the anthropometric VAT prediction models. Results Subtraction of proximal thigh circumference from waist circumference, adjusted to age and/or BMI, predicts better VAT (Women: VAT = 2.15 × Waist C − 3.63 × Proximal Thigh C + 1.46 × Age + 6.22 × BMI − 92.713; R2 = 0.836. Men: VAT = 6 × Waist C − 4.41 × proximal thigh C + 1.19 × Age − 213.65; R2 = 0.803) than the best single anthropometric measurement or the association of two anthropometric measurements highly correlated with VAT. Both multivariate models showed no collinearity problem. Selected models demonstrate high sensitivity (97.7% in women, 100% in men). Similar predictive abilities were observed in the validation sample (Women: R2 = 76%; Men: R2 = 70%). Bland and Altman method showed no systematic estimation error of VAT. Conclusion Validated in a large range of age and BMI, our results suggest the usefulness of the anthropometric selected models to predict VAT in Europides (South of France). PMID:23404678

78 FR 70918 - Final Determination of Sales at Less Than Fair Value: Silica Bricks and Shapes From the People's...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-27

... Brokerage and Handling Use of Partial Adverse Facts Available for Unreported U.S. Sales Value Added Tax... Comment 8: Value Added Tax [FR Doc. 2013-28551 Filed 11-26-13; 8:45 am] BILLING CODE 3510-DS-P ... at Less Than Fair Value: Silica Bricks and Shapes From the People's Republic of China AGENCY...

Value-Added Models for the Pittsburgh Public Schools

ERIC Educational Resources Information Center

Johnson, Matthew; Lipscomb, Stephen; Gill, Brian; Booker, Kevin; Bruch, Julie

2012-01-01

At the request of Pittsburgh Public Schools (PPS) and the Pittsburgh Federation of Teachers (PFT), Mathematica has developed value-added models (VAMs) that aim to estimate the contributions of individual teachers, teams of teachers, and schools to the achievement growth of their students. The authors' work in estimating value-added in Pittsburgh…

VAT: a computational framework to functionally annotate variants in personal genomes within a cloud-computing environment

PubMed Central

Habegger, Lukas; Balasubramanian, Suganthi; Chen, David Z.; Khurana, Ekta; Sboner, Andrea; Harmanci, Arif; Rozowsky, Joel; Clarke, Declan; Snyder, Michael; Gerstein, Mark

2012-01-01

Summary: The functional annotation of variants obtained through sequencing projects is generally assumed to be a simple intersection of genomic coordinates with genomic features. However, complexities arise for several reasons, including the differential effects of a variant on alternatively spliced transcripts, as well as the difficulty in assessing the impact of small insertions/deletions and large structural variants. Taking these factors into consideration, we developed the Variant Annotation Tool (VAT) to functionally annotate variants from multiple personal genomes at the transcript level as well as obtain summary statistics across genes and individuals. VAT also allows visualization of the effects of different variants, integrates allele frequencies and genotype data from the underlying individuals and facilitates comparative analysis between different groups of individuals. VAT can either be run through a command-line interface or as a web application. Finally, in order to enable on-demand access and to minimize unnecessary transfers of large data files, VAT can be run as a virtual machine in a cloud-computing environment. Availability and Implementation: VAT is implemented in C and PHP. The VAT web service, Amazon Machine Image, source code and detailed documentation are available at vat.gersteinlab.org. Contact: lukas.habegger@yale.edu or mark.gerstein@yale.edu Supplementary Information: Supplementary data are available at Bioinformatics online. PMID:22743228

Western hardwoods : value-added research and demonstration program

Treesearch

D. W. Green; W. W. Von Segen; S. A. Willits

1995-01-01

Research results from the value-added research and demonstration program for western hardwoods are summarized in this report. The intent of the program was to enhance the economy of the Pacific Northwest by helping local communities and forest industries produce wood products more efficiently. Emphasis was given to value-added products and barriers to increased...

Adding value to laboratory medicine: a professional responsibility.

PubMed

Beastall, Graham H

2013-01-01

Laboratory medicine is a medical specialty at the centre of healthcare. When used optimally laboratory medicine generates knowledge that can facilitate patient safety, improve patient outcomes, shorten patient journeys and lead to more cost-effective healthcare. Optimal use of laboratory medicine relies on dynamic and authoritative leadership outside as well as inside the laboratory. The first responsibility of the head of a clinical laboratory is to ensure the provision of a high quality service across a wide range of parameters culminating in laboratory accreditation against an international standard, such as ISO 15189. From that essential baseline the leadership of laboratory medicine at local, national and international level needs to 'add value' to ensure the optimal delivery, use, development and evaluation of the services provided for individuals and for groups of patients. A convenient tool to illustrate added value is use of the mnemonic 'SCIENCE'. This tool allows added value to be considered in seven domains: standardisation and harmonisation; clinical effectiveness; innovation; evidence-based practice; novel applications; cost-effectiveness; and education of others. The assessment of added value in laboratory medicine may be considered against a framework that comprises three dimensions: operational efficiency; patient management; and patient behaviours. The profession and the patient will benefit from sharing examples of adding value to laboratory medicine.

Single-staged uniportal VATS in the supine position for simultaneous bilateral primary spontaneous pneumothorax.

PubMed

Kim, Kyung Soo

2017-05-15

Simultaneous bilateral primary spontaneous pneumothorax (SBPSP) is rare, but requires surgery on both sides, in patients with definite bilateral bullae to prevent life-threatening conditions. Recently, uniportal video-assisted thoracoscopic surgery (VATS) has been widely accepted as a less invasive technique for the treatment of pneumothorax. Thus, we introduced single-staged uniportal VATS technique in the supine position, for the management of two cases of SBPSP. A 17-year-old boy presented with bilateral spontaneous pneumothorax and he underwent single-staged uniportal VATS in the supine position. Single wide draping in consecutive bilateral approaches removes the needs of changing patients' position. Whole thoracoscopic procedure for wedge resection of bullae lesions was conducted without difficulty. The total operation time took 65 min and the patient discharged 3 days after the operation. The patient was followed for 24 months without recurrence of both sides. Another 18-year-old boy was admitted with bilateral spontaneous pneumothorax and single-staged uniportal VATS was also performed in the supine position. The total operation time took 79 min and the patient discharged on postoperative day 4. He was followed for 19 months without recurrence of both sides. Single-staged uniportal VATS approach yielded satisfactory results from simplicity that not requires position change compared to conventional multi-ports VATS in the lateral position, and with better cosmetics. This technique is thought to be a feasible procedure in selective patients with SBPSP or with contralateral bullae for preventive role.

What's the Value of VAM (Value-Added Modeling)?

ERIC Educational Resources Information Center

Scherrer, Jimmy

2012-01-01

The use of value-added modeling (VAM) in school accountability is expanding, but deciding how to embrace VAM is difficult. Various experts say it's too unreliable, causes more harm than good, and has a big margin for error. Others assert VAM is imperfect but useful, and provides valuable feedback. A closer look at the models, and their use,…

Adding Value to Indiana's Commodities.

ERIC Educational Resources Information Center

Welch, Mary A., Ed.

1995-01-01

Food processing plants are adding value to bulk and intermediate products to sell overseas. The Asian Pacific Rim economies constituted the largest market for consumer food products in 1993. This shift toward consumer food imports in this area is due to more women working outside the home, the internationalization of populations, and dramatic…

Changes in the Strength of the Polymer Concrete Used in the Electroplating Vats Under Operational Load

NASA Astrophysics Data System (ADS)

Radna, Lidia; Sakharov, Volodymyr

2017-12-01

Due to the strong and aggressive electrolyte media and thermal load, design of the electroplating vats in the copper industry often relies on the resin concrete. The article presents the results of the strength tests of the polymer concrete based on the "Derakane" resin, used in the construction of electroplating vats. Samples were taken from the real vats - both new and 17-year old. Strength tests included compression and bending tensile strength test. To assess the effect of operational conditions the tests were performed on the same-age vats, some of which were never used while others were subjected to the operational load. During the operation, the vats sustained load of the anode and cathode weights, cyclic electrolyte loading with a temperatures up to 60°C. As a result, it was noted that the operational conditions led to the increased strength of the polymer concrete material.

Taxing food: implications for public health nutrition.

PubMed

Caraher, Martin; Cowburn, Gill

2005-12-01

To set out a policy analysis of food taxes as a way of influencing food consumption and behaviour. The study draws on examples of food taxes from the developed world imposed at national and local levels. Studies were identified from a systemised search in six databases with criteria designed to identity articles of policy relevance. The dominant approach identified from the literature was the imposition of food taxes on food to raise general revenue, such as Value Added Tax in the European Union. Food taxes can be applied in various ways, ranging from attempts to directly influence behaviour to those which collect taxes for identified campaigns on healthy eating through to those applied within closed settings such as schools. There is a case for combining taxes of unhealthy foods with subsidies of healthy foods. The evidence from the literature concerning the use and impact of food taxes on food behaviour is not clear and those cases identified are mainly retrospective descriptions of the process. Many food taxes have been withdrawn after short periods of time due to industry lobbying. CONCLUSIONS FOR POLICY: Small taxes with the clear purpose of promoting the health of key groups, e.g. children, are more likely to receive public support. The focus of many tax initiatives is unclear; although they are generally aimed at consumers, another focus could be food manufacturers, using taxes and subsidies to encourage the production of healthier foods, which could have an effect at a population level. Further consideration needs to be given to this aspect of food taxes. Taxing food (and subsidies) can influence food behaviour within closed systems such as schools and the workplace.

Measuring Value Added in Higher Education: A Proposed Methodology for Developing a Performance Indicator Based on the Economic Value Added to Graduates

ERIC Educational Resources Information Center

Rodgers, Timothy

2007-01-01

The 2003 UK higher education White Paper suggested that the sector needed to re-examine the potential of the value added concept. This paper describes a possible methodology for developing a performance indicator based on the economic value added to graduates. The paper examines how an entry-quality-adjusted measure of a graduate's…

How Can Value-Added Measures Be Used for Teacher Improvement? What We Know Series: Value-Added Methods and Applications. Knowledge Brief 13

ERIC Educational Resources Information Center

Loeb, Susanna

2013-01-01

The question for this brief is whether education leaders can use value-added measures as tools for improving schooling and, if so, how to do this. Districts, states, and schools can, at least in theory, generate gains in educational outcomes for students using value-added measures in three ways: creating information on effective programs, making…

Patient-centered care as value-added service by compounding pharmacists.

PubMed

McPherson, Timothy B; Fontane, Patrick E; Day, Jonathan R

2013-01-01

The term "value-added" is widely used to describe business and professional services that complement a product or service or that differentiate it from competing products and services. The objective of this study was to determine compounding pharmacists' self-perceptions of the value-added services they provide. A web-based survey method was used. Respondents' perceptions of their most important value-added service frequently fell into one of two categories: (1) enhanced pharmacist contribution to developing and implementing patient therapeutic plans and (2) providing customized medications of high pharmaceutical quality. The results were consistent with a hybrid community clinical practice model for compounding pharmacists wherein personalization of the professional relationship is the value-added characteristic.

Does Value-Added Work Better in Elementary than in Secondary Grades? What We Know Series: Value-Added Methods Applications. Knowledge Brief 7

ERIC Educational Resources Information Center

Harris, Douglas N.; Anderson, Andrew

2013-01-01

There is a growing body of research on the validity and reliability of value-added measures, but most of this research has focused on elementary grades. Driven by several federal initiatives such as Race to the Top, Teacher Incentive Fund, and ESEA waivers, however, many states have incorporated value-added measures into the evaluations not only…

Implementing Value-Added Measures of School Effectiveness: Getting the Incentives Right.

ERIC Educational Resources Information Center

Ladd, Helen F.; Walsh, Randall P.

2002-01-01

Evaluates value-added approach to measuring school effectiveness in North and South Carolina. Finds that value-added approach favors high-achievement schools, with large percentage of students from high-SES backgrounds. Discusses statistical problems in measuring value added. Concludes teachers' and administrators' avoidance of low-achievement,…

26 CFR 301.7477-1 - Declaratory judgments relating to the value of certain gifts for gift tax purposes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... certain gifts for gift tax purposes. 301.7477-1 Section 301.7477-1 Internal Revenue INTERNAL REVENUE... value of certain gifts for gift tax purposes. (a) In general. If the adjustment(s) proposed by the Internal Revenue Service (IRS) will not result in any deficiency in or refund of the donor's gift tax...

Methodological Concerns about the Education Value-Added Assessment System

ERIC Educational Resources Information Center

Amrein-Beardsley, Audrey

2008-01-01

Value-added models help to evaluate the knowledge that school districts, schools, and teachers add to student learning as students progress through school. In this article, the well-known Education Value-Added Assessment System (EVAAS) is examined. The author presents a practical investigation of the methodological issues associated with the…

Do Affordable Housing Projects Harm Suburban Communities? Crime, Property Values, and Taxes in Mount Laurel, NJ.

PubMed

Albright, Len; Derickson, Elizabeth S; Massey, Douglas S

2013-06-01

This paper offers a mixed-method analysis of the municipal-level consequences of an affordable housing development built in suburban New Jersey. Opponents of affordable housing development often suggest that creating affordable housing will harm surrounding communities. Feared consequences include increases in crime, declining property values, and rising taxes. To evaluate these claims, the paper uses the case of Mt. Laurel, NJ - the site of a landmark affordable housing legal case and subsequent affordable housing development. Employing a multiple time series group control design, we compare crime rates, property values, and property taxes in Mt. Laurel to outcomes in similar nearby municipalities that do not contain comparable affordable housing developments. We find that the opening of the affordable housing development was not associated with trends in crime, property values, or taxes, and discuss management practices and design features that may have mitigated potential negative externalities.

Do Affordable Housing Projects Harm Suburban Communities? Crime, Property Values, and Taxes in Mount Laurel, NJ

PubMed Central

Albright, Len; Derickson, Elizabeth S.; Massey, Douglas S.

2016-01-01

This paper offers a mixed-method analysis of the municipal-level consequences of an affordable housing development built in suburban New Jersey. Opponents of affordable housing development often suggest that creating affordable housing will harm surrounding communities. Feared consequences include increases in crime, declining property values, and rising taxes. To evaluate these claims, the paper uses the case of Mt. Laurel, NJ – the site of a landmark affordable housing legal case and subsequent affordable housing development. Employing a multiple time series group control design, we compare crime rates, property values, and property taxes in Mt. Laurel to outcomes in similar nearby municipalities that do not contain comparable affordable housing developments. We find that the opening of the affordable housing development was not associated with trends in crime, property values, or taxes, and discuss management practices and design features that may have mitigated potential negative externalities. PMID:27390552

Nurse Value-Added and Patient Outcomes in Acute Care

PubMed Central

Yakusheva, Olga; Lindrooth, Richard; Weiss, Marianne

2014-01-01

Objective The aims of the study were to (1) estimate the relative nurse effectiveness, or individual nurse value-added (NVA), to patients’ clinical condition change during hospitalization; (2) examine nurse characteristics contributing to NVA; and (3) estimate the contribution of value-added nursing care to patient outcomes. Data Sources/Study Setting Electronic data on 1,203 staff nurses matched with 7,318 adult medical–surgical patients discharged between July 1, 2011 and December 31, 2011 from an urban Magnet-designated, 854-bed teaching hospital. Study Design Retrospective observational longitudinal analysis using a covariate-adjustment value-added model with nurse fixed effects. Data Collection/Extraction Methods Data were extracted from the study hospital's electronic patient records and human resources databases. Principal Findings Nurse effects were jointly significant and explained 7.9 percent of variance in patient clinical condition change during hospitalization. NVA was positively associated with having a baccalaureate degree or higher (0.55, p = .04) and expertise level (0.66, p = .03). NVA contributed to patient outcomes of shorter length of stay and lower costs. Conclusions Nurses differ in their value-added to patient outcomes. The ability to measure individual nurse relative value-added opens the possibility for development of performance metrics, performance-based rankings, and merit-based salary schemes to improve patient outcomes and reduce costs. PMID:25256089

Vat, an Amazing Gene Conferring Resistance to Aphids and Viruses They Carry: From Molecular Structure to Field Effects

PubMed Central

Boissot, Nathalie; Schoeny, Alexandra; Vanlerberghe-Masutti, Flavie

2016-01-01

We review half a century of research on Cucumis melo resistance to Aphis gossypii from molecular to field levels. The Vat gene is unique in conferring resistance to both A. gossypii and the viruses it transmits. This double phenotype is aphid clone-dependent and has been observed in 25 melon accessions, mostly from Asia. It is controlled by a cluster of genes including CC-NLR, which has been characterized in detail. Copy-number polymorphisms (for the whole gene and for a domain that stands out in the LLR region) and single-nucleotide polymorphisms have been identified in the Vat cluster. The role of these polymorphisms in plant/aphid interactions remains unclear. The Vat gene structure suggests a functioning with separate recognition and response phases. During the recognition phase, the VAT protein is thought to interact (likely indirectly) with an aphid effector introduced during cell puncture by the aphid. A few hours later, several miRNAs are upregulated in Vat plants. Peroxidase activity increases, and callose and lignin are deposited in the walls of the cells adjacent to the stylet path, disturbing aphid behavior. In aphids feeding on Vat plants, Piwi-interacting RNA-like sequences are abundant and the levels of other miRNAs are modified. At the plant level, resistance to aphids is quantitative (aphids escape the plant and display low rates of reproduction). Resistance to viruses is qualitative and local. Durability of NLR genes is highly variable. A. gossypii clones are adapted to Vat resistance, either by introducing a new effector that interferes with the deployment of plant defenses, or by adapting to the defenses it triggered. Viruses transmitted in a non-persistent manner cannot adapt to Vat resistance. At population level, Vat reduces aphid density and genetic diversity. The durability of Vat resistance to A. gossypii populations depends strongly on the agro-ecosystem, including, in particular, the presence of other cucurbit crops serving as

Value-Added Results for Public Virtual Schools in California

ERIC Educational Resources Information Center

Ford, Richard; Rice, Kerry

2015-01-01

The objective of this paper is to present value-added calculation methods that were applied to determine whether online schools performed at the same or different levels relative to standardized testing. This study includes information on how we approached our value added model development and the results for 32 online public high schools in…

Exogenous Variables and Value-Added Assessments: A Fatal Flaw

ERIC Educational Resources Information Center

Berliner, David C.

2014-01-01

Background: There has been rapid growth in value-added assessment of teachers to meet the widely supported policy goal of identifying the most effective and the most ineffective teachers in a school system. The former group is to be rewarded while the latter group is to be helped or fired for their poor performance. But, value-added approaches to…

Using School Lotteries to Evaluate the Value-Added Model

ERIC Educational Resources Information Center

Deutsch, Jonah

2013-01-01

There has been an active debate in the literature over the validity of value-added models. In this study, the author tests the central assumption of value-added models that school assignment is random relative to expected test scores conditional on prior test scores, demographic variables, and other controls. He uses a Chicago charter school's…

Exploring Value-Added Options - Opportunities in Mouldings and Millwork

Treesearch

Bob Smith; Philip A. Araman

1997-01-01

The millwork industry, which includes manufacture of doors, windows, stair parts, blinds, mouldings, picture frame material, and assorted trim, can be a lucrative value-added opportunity for sawmills. Those entering the value-added millwork market often find that it is a great opportunity to generate greater profits from upper grades and utility species, such as yellow...

How early should VATS be performed for retained haemothorax in blunt chest trauma?

PubMed

Lin, Hsing-Lin; Huang, Wen-Yen; Yang, Chyan; Chou, Shih-Min; Chiang, Hsin-I; Kuo, Liang-Chi; Lin, Tsung-Ying; Chou, Yi-Pin

2014-09-01

Blunt chest injury is not uncommon in trauma patients. Haemothorax and pneumothorax may occur in these patients, and some of them will develop retained pleural collections. Video-assisted thoracoscopic surgery (VATS) has become an appropriate method for treating these complications, but the optimal timing for performing the surgery and its effects on outcome are not clearly understood. In this study, a total of 136 patients who received VATS for the management of retained haemothorax from January 2003 to December 2011 were retrospectively enrolled. All patients had blunt chest injuries and 90% had associated injuries in more than two sites. The time from trauma to operation was recorded and the patients were divided into three groups: 2-3 days (Group 1), 4-6 days (Group 2), and 7 or more days (Group 3). Clinical outcomes such as the length of stay (LOS) at the hospital and intensive care unit (ICU), and duration of ventilator and chest tube use were all recorded and compared between groups. The mean duration from trauma to operation was 5.9 days. All demographic characteristics showed no statistical differences between groups. Compared with other groups, Group 3 had higher rates of positive microbial cultures in pleural collections and sputum, longer duration of chest tube insertion and ventilator use. Lengths of hospital and ICU stay in Groups 1 and 2 showed no statistical difference, but were longer in Group 3. The frequency of repeated VATS was lower in Group 1 but without statistically significant difference. This study indicated that an early VATS intervention would decrease chest infection. It also reduced the duration of ventilator dependency. The clinical outcomes were significantly better for patients receiving VATS within 3 days under intensive care. In this study, we suggested that VATS might be delayed by associated injuries, but should not exceed 6 days after trauma. Copyright © 2014 The Authors. Published by Elsevier Ltd.. All rights reserved.

78 FR 71468 - Rules Relating to Additional Medicare Tax

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-29

... Rules Relating to Additional Medicare Tax AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Insurance Tax on income above threshold amounts (``Additional Medicare Tax''), as added by the Affordable... to the implementation of Additional Medicare Tax, including the requirement to withhold Additional...

Consumer preferences and willingness to pay for value-added chicken product attributes.

PubMed

Martínez Michel, Lorelei; Anders, Sven; Wismer, Wendy V

2011-10-01

A growing demand for convenient and ready-to-eat products has increased poultry processors' interest in developing consumer-oriented value-added chicken products. In this study, a conjoint analysis survey of 276 chicken consumers in Edmonton was conducted during the summer of 2009 to assess the importance of the chicken part, production method, processing method, storage method, the presence of added flavor, and cooking method on consumer preferences for different value-added chicken product attributes. Estimates of consumer willingness to pay (WTP) premium prices for different combinations of value-added chicken attributes were also determined. Participants'"ideal" chicken product was a refrigerated product made with free-range chicken breast, produced with no additives or preservatives and no added flavor, which could be oven heated or pan heated. Half of all participants on average were willing to pay 30% more for a value-added chicken product over the price of a conventional product. Overall, young consumers, individuals who shop at Farmers' Markets and those who prefer free-range or organic products were more likely to pay a premium for value-added chicken products. As expected, consumers' WTP was affected negatively by product price. Combined knowledge of consumer product attribute preferences and consumer WTP for value-added chicken products can help the poultry industry design innovative value-added chicken products. Practical Application:  An optimum combination of product attributes desired by consumers for the development of a new value-added chicken product, as well as the WTP for this product, have been identified in this study. This information is relevant to the poultry industry to enhance consumer satisfaction of future value-added chicken products and provide the tools for future profit growth. © 2011 Institute of Food Technologists®

Is VATS lobectomy standard of care for operable non-small cell lung cancer?

PubMed

Vannucci, Fernando; Gonzalez-Rivas, Diego

2016-10-01

Video-Assisted Thoracic Surgery (VATS) for treatment of lung cancer is being increasingly applied worldwide in the last few years. Since its introduction, many publications have been providing strong evidences that this minimally invasive approach is feasible, safe and oncologically efficient; offering to patients several advantages over traditional open thoracotomy, particularly for early-stage disease (I and II). The application of VATS for locally advanced disease treatment has also been largely described, but probably requires a further level of experience, which is more likely to be found in reference centers, with skilled experts. Although a large multi-institutional prospective randomized-controlled trial is the best way to confirm the superiority of one technique over another, such study comparing VATS versus open lobectomy for lung cancer is unlikely to ever come out. And in this scenario, retrospective data remains as the most reliable source of scientific information. Based on a literature review, the main objective of this article is to discuss to what extent VATS lobectomy can be considered the gold standard in the surgical treatment of lung cancer, taking into account the most important comparison aspects between the minimally invasive approach and open thoracotomy technique. This review addresses questions regarding lymph node dissection, oncologic efficacy, extended resections beyond standard lobectomy, post-operative complications/pain/quality of life, survival rates and the present limits of indication (and contraindication) for VATS, in order to define the real role of this technique on the surgical treatment of lung cancer in a minimally invasive, but safe and effective manner. Copyright © 2016 Elsevier Ireland Ltd. All rights reserved.

Getting Value out of Value-Added: Report of a Workshop

ERIC Educational Resources Information Center

Braun, Henry, Ed.; Chudowsky, Naomi, Ed.; Koenig, Judith, Ed.

2010-01-01

Value-added methods refer to efforts to estimate the relative contributions of specific teachers, schools, or programs to student test performance. In recent years, these methods have attracted considerable attention because of their potential applicability for educational accountability, teacher pay-for-performance systems, school and teacher…

26 CFR 1.6662-4 - Substantial understatement of income tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

26 CFR 1.6662-4 - Substantial understatement of income tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

26 CFR 1.6662-4 - Substantial understatement of income tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

26 CFR 1.6662-4 - Substantial understatement of income tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

Three-dimensional (3D)- computed tomography bronchography and angiography combined with 3D-video-assisted thoracic surgery (VATS) versus conventional 2D-VATS anatomic pulmonary segmentectomy for the treatment of non-small cell lung cancer.

PubMed

She, Xiao-Wei; Gu, Yun-Bin; Xu, Chun; Li, Chang; Ding, Cheng; Chen, Jun; Zhao, Jun

2018-02-01

Compared to the pulmonary lobe, the anatomical structure of the pulmonary segment is relatively complex and prone to variation, thus the risk and difficulty of segmentectomy is increased. We compared three-dimensional computed tomography bronchography and angiography (3D-CTBA) combined with 3D video-assisted thoracic surgery (3D-VATS) to perform segmentectomy to conventional two-dimensional (2D)-VATS for the treatment of non-small cell lung cancer (NSCLC). We retrospectively reviewed the data of randomly selected patients who underwent 3D-CTBA combined with 3D-VATS (3D-CTBA-VATS) or 2D-VATS at the Department of Thoracic Surgery, The First Affiliated Hospital of Soochow University Hospital, from January 2014 to May 2017. The operative duration of 3D group was significantly shorter than the 2D group (P < 0.05). There was no significant difference in the number of dissected lymph nodes between the two groups (P > 0.05). The extent of intraoperative bleeding and postoperative drainage in the 3D group was significantly lower than in the 2D group (P < 0.05). Chest tube duration in the 3D group was shorter than in the 2D group (P < 0.05). Incidences of pulmonary infection, atelectasis, and arrhythmia were not statistically different between the two groups (P > 0.05). However, hemoptysis and pulmonary air leakage (>3d) occurred significantly less frequently in the 3D than in the 2D group (P < 0.05). 3D-CTBA-VATS is a more accurate and smooth technique and leads to reduced intraoperative and postoperative complications. © 2018 The Authors. Thoracic Cancer published by China Lung Oncology Group and John Wiley & Sons Australia, Ltd.

Waste valorization by biotechnological conversion into added value products.

PubMed

Liguori, Rossana; Amore, Antonella; Faraco, Vincenza

2013-07-01

Fossil fuel reserves depletion, global warming, unrelenting population growth, and costly and problematic waste recycling call for renewable resources of energy and consumer products. As an alternative to the 100 % oil economy, production processes based on biomass can be developed. Huge amounts of lignocellulosic wastes are yearly produced all around the world. They include agricultural residues, food farming wastes, "green-grocer's wastes," tree pruning residues, and organic and paper fraction of urban solid wastes. The common ways currently adopted for disposal of these wastes present environmental and economic disadvantages. As an alternative, processes for adding value to wastes producing high added products should be developed, that is the upgrading concept: adding value to wastes by production of a product with desired reproducible properties, having economic and ecological advantages. A wide range of high added value products, such as enzymes, biofuels, organic acids, biopolymers, bioelectricity, and molecules for food and pharmaceutical industries, can be obtained by upgrading solid wastes. The most recent advancements of their production by biotechnological processes are overviewed in this manuscript.

Best single-slice location to measure visceral adipose tissue on paediatric CT scans and the relationship between anthropometric measurements, gender and VAT volume in children.

PubMed

O'Connor, Michelle; Ryan, John; Foley, Shane

2015-10-01

Visceral adipose tissue (VAT) is a significant risk factor for obesity-related metabolic diseases. This study investigates (1) the best single CT slice location for predicting total abdominal VAT volume in paediatrics and (2) the relationship between waist circumference (WC), sagittal diameter (SD), gender and VAT volume. A random sample of 130 paediatric abdomen CT scans, stratified according to age and gender, was collected. Three readers measured VAT area at each intervertebral level between T12 and S1 using ImageJ analysis (National Institute of Health, Bethesda, MD) software by thresholding -190 to -30 HU and manually segmenting VAT. Single-slice VAT measurements were correlated with total VAT volume to identify the most representative slice. WC and SD were measured at L3-L4 and L4-L5 slices, respectively. Regression analysis was used to evaluate WC, SD and gender as VAT volume predictors. Interviewer and intraviewer reliability were excellent (intraclass correlation coefficient = 0.99). Although VAT measured at multiple slices correlated strongly with abdominal VAT, only one slice in females at L2-L3 and two slices in males at L1-L2 and L5-S1 were strongly correlated across all age groups. Linear regression analysis showed that WC was strongly correlated with VAT volume (beta = 0.970, p < 0.001). Single-slice VAT measurements are highly reproducible. Measurements performed at L2-L3 in females and L1-L2 or L5-S1 in males were most representative of VAT. WC is indicative of VAT. VAT should be measured at L2-L3 in female children and at either L1-L2 or L5-S1 in males. WC is a strong indicator of VAT in children.

Value Added Based on Educational Positions in Dutch Secondary Education

ERIC Educational Resources Information Center

Timmermans, Anneke C.; Bosker, Roel J.; de Wolf, Inge F.; Doolaard, Simone; van der Werf, Margaretha P. C.

2014-01-01

Estimating added value as an indicator of school effectiveness in the context of educational accountability often occurs using test or examination scores of students. This study investigates the possibilities for using scores of educational positions as an alternative indicator. A number of advantages of a value added indicator based on…

40 CFR 600.314-01 - Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economies for...

Code of Federal Regulations, 2011 CFR

2011-07-01

... cost, Gas Guzzler Tax, and range of fuel economies for comparable automobiles. 600.314-01 Section 600... Model Year Automobiles-Labeling § 600.314-01 Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economies for comparable automobiles. (a) The label values established in § 600.312...

40 CFR 600.314-86 - Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economies for...

Code of Federal Regulations, 2011 CFR

2011-07-01

... cost, Gas Guzzler Tax, and range of fuel economies for comparable automobiles. 600.314-86 Section 600... Model Year Automobiles-Labeling § 600.314-86 Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economies for comparable automobiles. (a) The label values established in § 600.312...

Metrix Matrix: A Cloud-Based System for Tracking Non-Relative Value Unit Value-Added Work Metrics.

PubMed

Kovacs, Mark D; Sheafor, Douglas H; Thacker, Paul G; Hardie, Andrew D; Costello, Philip

2018-03-01

In the era of value-based medicine, it will become increasingly important for radiologists to provide metrics that demonstrate their value beyond clinical productivity. In this article the authors describe their institution's development of an easy-to-use system for tracking value-added but non-relative value unit (RVU)-based activities. Metrix Matrix is an efficient cloud-based system for tracking value-added work. A password-protected home page contains links to web-based forms created using Google Forms, with collected data populating Google Sheets spreadsheets. Value-added work metrics selected for tracking included interdisciplinary conferences, hospital committee meetings, consulting on nonbilled outside studies, and practice-based quality improvement. Over a period of 4 months, value-added work data were collected for all clinical attending faculty members in a university-based radiology department (n = 39). Time required for data entry was analyzed for 2 faculty members over the same time period. Thirty-nine faculty members (equivalent to 36.4 full-time equivalents) reported a total of 1,223.5 hours of value-added work time (VAWT). A formula was used to calculate "value-added RVUs" (vRVUs) from VAWT. VAWT amounted to 5,793.6 vRVUs or 6.0% of total work performed (vRVUs plus work RVUs [wRVUs]). Were vRVUs considered equivalent to wRVUs for staffing purposes, this would require an additional 2.3 full-time equivalents, on the basis of average wRVU calculations. Mean data entry time was 56.1 seconds per day per faculty member. As health care reimbursement evolves with an emphasis on value-based medicine, it is imperative that radiologists demonstrate the value they add to patient care beyond wRVUs. This free and easy-to-use cloud-based system allows the efficient quantification of value-added work activities. Copyright © 2017 American College of Radiology. Published by Elsevier Inc. All rights reserved.

40 CFR 600.314-08 - Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economy for...

Code of Federal Regulations, 2011 CFR

2011-07-01

... cost, Gas Guzzler Tax, and range of fuel economy for comparable automobiles. 600.314-08 Section 600.314... Model Year Automobiles-Labeling § 600.314-08 Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economy for comparable automobiles. (a) The label values established in § 600.312...

"Value Added" Gauge of Teaching Probed

ERIC Educational Resources Information Center

Viadero, Debra

2009-01-01

A new study by a public and labor economist suggests that "value added" methods for determining the effectiveness of classroom teachers are built on some shaky assumptions and may be misleading. The study, due to be published in February in the "Quarterly Journal of Economics," is the first of a handful of papers now in the…

ARM KAZR-ARSCL Value Added Product

DOE Data Explorer

Jensen, Michael

2012-09-28

The Ka-band ARM Zenith Radars (KAZRs) have replaced the long-serving Millimeter Cloud Radars, or MMCRs. Accordingly, the primary MMCR Value Added Product (VAP), the Active Remote Sensing of CLouds (ARSCL) product, is being replaced by a KAZR-based version, the KAZR-ARSCL VAP. KAZR-ARSCL provides cloud boundaries and best-estimate time-height fields of radar moments.

Vermont's use-value appraisal property tax program: a forest inventory and analysis

Treesearch

Paul E. Sendak; Donald F. Dennis; Donald F. Dennis

1989-01-01

A statistical report and analysis of the timberland enrolled in the Vermont Use Value Appraisal (UVA) property tax program. The study was conducted using data collected in the fourth forest survey of Vermont (1983). Estimates are presented on land area, timber volumes, tree quality, numbers of live trees, and biomass for timberland enrolled in the UVA program and for...

Value-added biotransformation of cellulosic sugars by engineered Saccharomyces cerevisiae.

PubMed

Lane, Stephan; Dong, Jia; Jin, Yong-Su

2018-07-01

The substantial research efforts into lignocellulosic biofuels have generated an abundance of valuable knowledge and technologies for metabolic engineering. In particular, these investments have led to a vast growth in proficiency of engineering the yeast Saccharomyces cerevisiae for consuming lignocellulosic sugars, enabling the simultaneous assimilation of multiple carbon sources, and producing a large variety of value-added products by introduction of heterologous metabolic pathways. While microbial conversion of cellulosic sugars into large-volume low-value biofuels is not currently economically feasible, there may still be opportunities to produce other value-added chemicals as regulation of cellulosic sugar metabolism is quite different from glucose metabolism. This review summarizes these recent advances with an emphasis on employing engineered yeast for the bioconversion of lignocellulosic sugars into a variety of non-ethanol value-added products. Copyright © 2018 Elsevier Ltd. All rights reserved.

Property-tax incentives for implementing soil-conservation programs under constitutional taxing limitations

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

Massey, D.T.; Silver, M.B.

1982-01-01

This article describes how property-tax incentives can be used to implement soil-conservation programs on agricultural and open-space lands under the differential-assessment statutes and other exceptions to constitutional limitations on taxation powers. The article describes restrictions imposed on taxing powers by the constitutional uniformity clauses and methods for circumventing those limitations; various property-tax incentives available for conservation programs; types of differential or use-value assessments providing property-tax relief for farm, forest, and open-space land preservation; eligibility of lands for differential assessments; methods available to landowners for participation in differential assessments; and determination of value under differential assessment. The article next details howmore » each of the three primary types of differential or use-value assessment statutes for farm, forest, and open-space land preservation provides exceptions to the uniformity clauses for property tax incentives to implement soil-conservation programs. Other methods available for providing exceptions to the uniformity clauses to permit property-tax incentives are also described for each of the three states. Each of these states has statutes giving favorable tax treatment to certain types of property, such as pollution-abatement equipment, alternative energy-producing devices, and even country clubs. These statutes can be used as examples of finding a constitutional method for providing favorabe tax treatment to promote participation in soil-conservation programs.« less

12. INTERIOR VIEW TO THE SOUTH OF COOLING VATS AT ...

Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

12. INTERIOR VIEW TO THE SOUTH OF COOLING VATS AT THE WEST END OF ROOM 102, THE DISASSEMBLY BAY. - Nevada Test Site, Pluto Facility, Disassembly Building, Area 26, Wahmonie Flats, Cane Spring Road, Mercury, Nye County, NV

The Misattribution of Summers in Teacher Value-Added

ERIC Educational Resources Information Center

Atteberry, Allison

2012-01-01

This paper investigates the extent to which spring-to-spring testing timelines bias teacher value-added as a result of conflating summer and school-year learning. Using a unique dataset that contains both fall and spring standardized test scores, the author examines the patterns in school-year versus summer learning. She estimates value-added…

English Value-Added Measures: Examining the Limitations of School Performance Measurement

ERIC Educational Resources Information Center

Perry, Thomas

2016-01-01

Value-added "Progress" measures are to be introduced for all English schools in 2016 as "headline" measures of school performance. This move comes despite research highlighting high levels of instability in value-added measures and concerns about the omission of contextual variables in the planned measure. This article studies…

Health reform through tax reform: a primer.

PubMed

Furman, Jason

2008-01-01

Tax incentives for employer-sponsored insurance and other medical spending cost about $200 billion annually and have pervasive effects on coverage and costs. This paper surveys a range of proposals to reform health care, either by adding new tax incentives or by limiting or replacing the existing tax incentives. Replacing the current tax preference for insurance with an income-related, refundable tax credit has the potential to expand coverage and reduce inefficient spending at no net federal cost. But such an approach by itself would entail substantial risks, so complementary reforms to the insurance market are essential to ensure success.

A simulation model to predict the fiscal and public health impact of a change in cigarette excise taxes.

PubMed

van Walbeek, Corné

2010-02-01

(1) To present a model that predicts changes in cigarette consumption and excise revenue in response to excise tax changes, and (2) to demonstrate that, if the industry has market power, increases in specific taxes have better tobacco control consequences than increases in ad valorem taxes. All model parameters are user-determined. The model calculates likely changes in cigarette consumption, smoking prevalence and excise tax revenues due to an excise tax change. The model is applicable to countries that levy excise tax as specific or ad valorem taxes. For a representative low-income or middle-income country a 20% excise tax increase decreases cigarette consumption and industry revenue by 5% and increases excise tax revenues by 14%, if there is no change in the net-of-tax price. If the excise tax is levied as a specific tax, the industry has an incentive to raise the net-of-tax price, enhancing the consumption-reducing impact of the tax increase. If the excise tax is levied as an ad valorem tax, the industry has no such incentive. The industry has an incentive to reduce the net-of-tax price in response to an ad valorem excise tax increase, undermining the public health and fiscal benefits of the tax increase. This paper presents a simple web-based tool that allows policy makers and tobacco control advocates to estimate the likely consumption, fiscal and mortality impacts of a change in the cigarette excise tax. If a country wishes to reduce cigarette consumption by increasing the excise tax, a specific tax structure is better than an ad valorem tax structure.

The Potential Consequence of Using Value-Added Models to Evaluate Teachers

ERIC Educational Resources Information Center

Shen, Zuchao; Simon, Carlee Escue; Kelcey, Ben

2016-01-01

Value-added models try to separate the contribution of individual teachers or schools to students' learning growth measured by standardized test scores. There is a policy trend to use value-added modeling to evaluate teachers because of its face validity and superficial objectiveness. This article investigates the potential long term consequences…

Evaluating Special Educator Effectiveness: Addressing Issues Inherent to Value-Added Modeling

ERIC Educational Resources Information Center

Steinbrecher, Trisha D.; Selig, James P.; Cosbey, Joanna; Thorstensen, Beata I.

2014-01-01

States are increasingly using value-added approaches to evaluate teacher effectiveness. There is much debate regarding whether these methods should be employed and, if employed, what role such methods should play in comprehensive teacher evaluation systems. In this article, we consider the use of value-added modeling (VAM) to evaluate special…

Engineering microbial factories for synthesis of value-added products

PubMed Central

Du, Jing; Shao, Zengyi; Zhao, Huimin

2011-01-01

Microorganisms have become an increasingly important platform for the production of drugs, chemicals, and biofuels from renewable resources. Advances in protein engineering, metabolic engineering, and synthetic biology enable redesigning microbial cellular networks and fine-tuning physiological capabilities, thus generating industrially viable strains for the production of natural and unnatural value-added compounds. In this review, we describe the recent progress on engineering microbial factories for synthesis of valued-added products including alkaloids, terpenoids, flavonoids, polyketides, non-ribosomal peptides, biofuels, and chemicals. Related topics on lignocellulose degradation, sugar utilization, and microbial tolerance improvement will also be discussed. PMID:21526386

How to Use Value-Added Measures Right

ERIC Educational Resources Information Center

Di Carlo, Matthew

2012-01-01

Value-added models are a specific type of "growth model," a diverse group of statistical techniques to isolate a teacher's impact on his or her students' testing progress while controlling for other measurable factors, such as student and school characteristics, that are outside that teacher's control. Opponents, including many teachers, argue…

How One School Implements and Experiences Ohio's Value-Added Model: A Case Study

ERIC Educational Resources Information Center

Quattrochi, David

2009-01-01

Ohio made value-added law in 2003 and incorporated value-added assessment to its operating standards for teachers and administrators in 2006. Value-added data is used to determine if students are making a year's growth at the end of each school year. Schools and districts receive a rating of "Below Growth, Met Growth, or Above Growth" on…

78 FR 6272 - Rules Relating to Additional Medicare Tax; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-30

... Rules Relating to Additional Medicare Tax; Correction AGENCY: Internal Revenue Service (IRS), Treasury... regulations are relating to Additional Hospital Insurance Tax on income above threshold amounts (``Additional Medicare Tax''), as added by the Affordable Care Act. Specifically, these proposed regulations provide...

Fatality in a wine vat.

PubMed

La Harpe, Romano; Shiferaw, Kebede; Mangin, Patrice; Burkhardt, Sandra

2013-06-01

Intoxication with carbon dioxide (CO2), a nonexplosive, colorless, and odorless gas does not cause any clinical symptoms or signs, with the occasional exception of sudation. Carbon dioxide is principally used in the food industry (70% of CO2 production), in particular to preserve foods and to carbonate beverages. Most fatalities resulting from CO2 intoxication are accidental and occur either in closed spaces or when dry ice is used in the food industry. In this case report, a 42-year-old male winemaker engineer was found dead, his head inside a wine vat that had been filled with grapes on the previous day and supplemented with dry ice to improve the taste of wine.

77 FR 19080 - Estate Tax; Estates of Decedents Dying After August 16, 1954

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-30

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 20 Estate Tax; Estates of...), Examples 1-3 are added to read as follows: Sec. 20.2053-4 Deduction for claims against the estate... because the value of that claim exceeds $500,000. E may claim a deduction under this paragraph for the...

Teacher Effects, Value-Added Models, and Accountability

ERIC Educational Resources Information Center

Konstantopoulos, Spyros

2014-01-01

Background: In the last decade, the effects of teachers on student performance (typically manifested as state-wide standardized tests) have been re-examined using statistical models that are known as value-added models. These statistical models aim to compute the unique contribution of the teachers in promoting student achievement gains from grade…

Higher Education Value Added Using Multiple Outcomes

ERIC Educational Resources Information Center

Milla, Joniada; Martín, Ernesto San; Van Bellegem, Sébastien

2016-01-01

In this article we develop a methodology for the joint value added analysis of multiple outcomes that takes into account the inherent correlation between them. This is especially crucial in the analysis of higher education institutions. We use a unique Colombian database on universities, which contains scores in five domains tested in a…

The Value Added National Project. Technical Report: Primary 4. Value-Added Key Stage 1 to Key Stage 2.

ERIC Educational Resources Information Center

Tymms, Peter

This is the fourth in a series of technical reports that have dealt with issues surrounding the possibility of national value-added systems for primary schools in England. The main focus has been on the relative progress made by students between the ends of Key Stage 1 (KS1) and Key Stage 2 (KS2). The analysis has indicated that the strength of…

Tax-exempts feeling the heat.

PubMed

Greene, J

1995-11-20

Should government change decades-old tax codes to require that not-for-profit hospitals prove they deserve their tax exemptions? Healthcare Corp. has suggested that tax codes be re-examined because some not-for-profits provide less charity care than the value of their tax exemptions.

Dollar$ & $en$e. Part V: What is your added value?

PubMed

Wilkinson, I

2001-01-01

In Part I of this series, I introduced the concept of memes (1). Memes are ideas or concepts--the information world equivalent of genes. The goal of this series of articles is to infect you with memes, so that you will assimilate, translate, and express them. No matter what our area of expertise or "-ology," we all are in the information business. Our goal is to be in the wisdom business. In the previous papers in this series, I showed that when we convert raw data into wisdom we are moving along a value chain. Each step in the chain adds a different amount of value to the final product: timely, relevant, accurate, and precise knowledge that can be applied to create the ultimate product in the value chain: wisdom. In Part II of this series, I introduced a set of memes for measuring the cost of adding value (2). In Part III of this series, I presented a new set of memes for measuring the added value of knowledge, i.e., intellectual capital (3). In Part IV of this series, I discussed practical knowledge management tools for measuring the value of people, structural, and customer capital (4). In Part V of this series, I will apply intellectual capital and knowledge management concepts at the individual level, to help answer a fundamental question: What is my added value?

9. Tower building. Hot water tap floor shown. Mixing vat ...

Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

9. Tower building. Hot water tap floor shown. Mixing vat at center level. Juices mix and flow and left lower level. Copper kettles are down below view level. Looking toward front of building. - Tivoli-Union Brewery, 1320-1348 Tenth Street, Denver, Denver County, CO

[Flexible endoscope in thoracic surgery: CITES or cVATS?].

PubMed

Assouad, J; Fénane, H; Masmoudi, H; Giol, M; Karsenti, A; Gounant, V; Grunenwald, D

2013-10-01

Early pain and persistent parietal disorders remains a major unresolved problem in thoracic surgery. Thoracotomy and the use of multiple ports in most Video Assisted Thoracic Surgery (VATS) procedures are the major cause of this persistent pain. For the last decade, a few publications describing the use of either single incision VATS and cervical thoracic approaches have been reported without significant results in comparison with current used techniques. Intercostals compression during surgery and early after by intercostals chest tube placement, are probably the major cause of postoperative pain. Flexible endoscope is currently used in several surgeries and will take more and more importance in our daily use in thoracic surgery. Instrument flexibility allows its use through minimally invasive approaches and offers a very interesting intra-thoracic navigation. We describe here the first use in France of a flexible endoscope in thoracic surgery through a single cervical incision to perform simultaneous exploration and biopsies of the mediastinum and right pleura using the original approach of Cervical Incision Thoracic Endoscopic Surgery (CITES). Copyright © 2013 Elsevier Masson SAS. All rights reserved.

"Value Added" Proves Beneficial to Teacher Prep

ERIC Educational Resources Information Center

Sawchuk, Stephen

2012-01-01

The use of "value added" information appears poised to expand into the nation's teacher colleges, with more than a dozen states planning to use the technique to analyze how graduates of training programs fare in classrooms. Supporters say the data could help determine which teacher education pathways produce teachers who are at least as…

Value-Added Models: What the Experts Say

ERIC Educational Resources Information Center

Amrein-Beardsley, Audrey; Pivovarova, Margarita; Geiger, Tray J.

2016-01-01

Being an expert involves explaining how things are supposed to work, and, perhaps more important, why things might not work as supposed. In this study, researchers surveyed scholars with expertise in value-added models (VAMs) to solicit their opinions about the uses and potential of VAMs for teacher-level accountability purposes (for example, in…

Taxing energy

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

Deacon, R.; DeCanio, S.; Frech, H.E. III

1990-01-01

In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production inmore » the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed.« less

Added Value of Assessing Adnexal Masses with Advanced MRI Techniques

PubMed Central

Thomassin-Naggara, I.; Balvay, D.; Rockall, A.; Carette, M. F.; Ballester, M.; Darai, E.; Bazot, M.

2015-01-01

This review will present the added value of perfusion and diffusion MR sequences to characterize adnexal masses. These two functional MR techniques are readily available in routine clinical practice. We will describe the acquisition parameters and a method of analysis to optimize their added value compared with conventional images. We will then propose a model of interpretation that combines the anatomical and morphological information from conventional MRI sequences with the functional information provided by perfusion and diffusion weighted sequences. PMID:26413542

Effect of weight-mile tax on road damage in Oregon

DOT National Transportation Integrated Search

1999-09-01

Oregon's weight-mile tax was amended in 1990 to provide for a lower tax rate for trucks weighing more than 80,000 pounds if they added axles. The additional axles within a weight class reduce the amount of road damage. The tax break was largely based...

Enhanced recovery pathways in thoracic surgery from Italian VATS Group: perioperative analgesia protocols.

PubMed

Piccioni, Federico; Segat, Matteo; Falini, Stefano; Umari, Marzia; Putina, Olga; Cavaliere, Lucio; Ragazzi, Riccardo; Massullo, Domenico; Taurchini, Marco; Del Naja, Carlo; Droghetti, Andrea

2018-03-01

Video-assisted thoracoscopic surgery (VATS) is a minimally invasive technique that allows a faster recovery after thoracic surgery. Although enhanced recovery after surgery (ERAS) principles seem reasonably applicable to thoracic surgery, there is little literature on the application of such a strategy in this context. In regard to pain management, ERAS pathways promote the adoption of a multimodal strategy, tailored to the patients. This approach is based on combining systemic and loco-regional analgesia to favour opioid-sparing strategies. Thoracic paravertebral block is considered the first-line loco-regional technique for VATS. Other techniques include intercostal nerve block and serratus anterior plane block. Nonsteroidal anti-inflammatory drugs and paracetamol are essential part of the multimodal treatment of pain. Also, adjuvant drugs can be useful as opioid-sparing agents. Nevertheless, the treatment of postoperative pain must take into account opioid agents too, if necessary. All above is useful for careful planning and execution of a multimodal analgesic treatment to enhance the recovery of patients. This article summarizes the most recent evidences from literature and authors' experiences on perioperative multimodal analgesia principles for implementing an ERAS program after VATS lobectomy.

Enhanced recovery pathways in thoracic surgery from Italian VATS Group: perioperative analgesia protocols

PubMed Central

Piccioni, Federico; Segat, Matteo; Falini, Stefano; Umari, Marzia; Putina, Olga; Cavaliere, Lucio; Ragazzi, Riccardo; Massullo, Domenico; Taurchini, Marco; Droghetti, Andrea

2018-01-01

Video-assisted thoracoscopic surgery (VATS) is a minimally invasive technique that allows a faster recovery after thoracic surgery. Although enhanced recovery after surgery (ERAS) principles seem reasonably applicable to thoracic surgery, there is little literature on the application of such a strategy in this context. In regard to pain management, ERAS pathways promote the adoption of a multimodal strategy, tailored to the patients. This approach is based on combining systemic and loco-regional analgesia to favour opioid-sparing strategies. Thoracic paravertebral block is considered the first-line loco-regional technique for VATS. Other techniques include intercostal nerve block and serratus anterior plane block. Nonsteroidal anti-inflammatory drugs and paracetamol are essential part of the multimodal treatment of pain. Also, adjuvant drugs can be useful as opioid-sparing agents. Nevertheless, the treatment of postoperative pain must take into account opioid agents too, if necessary. All above is useful for careful planning and execution of a multimodal analgesic treatment to enhance the recovery of patients. This article summarizes the most recent evidences from literature and authors’ experiences on perioperative multimodal analgesia principles for implementing an ERAS program after VATS lobectomy. PMID:29629202

40 CFR 600.314-08 - Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economy for...

Code of Federal Regulations, 2014 CFR

2014-07-01

... cost, Gas Guzzler Tax, and range of fuel economy for comparable automobiles. 600.314-08 Section 600.314... label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economy for comparable automobiles... economies of comparable automobiles based upon all label data supplied to the Administrator. (e) The...

40 CFR 600.314-08 - Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economy for...

Code of Federal Regulations, 2012 CFR

2012-07-01

... cost, Gas Guzzler Tax, and range of fuel economy for comparable automobiles. 600.314-08 Section 600.314... label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economy for comparable automobiles... economies of comparable automobiles based upon all label data supplied to the Administrator. (e) The...

40 CFR 600.314-08 - Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economy for...

Code of Federal Regulations, 2013 CFR

2013-07-01

... cost, Gas Guzzler Tax, and range of fuel economy for comparable automobiles. 600.314-08 Section 600.314... label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economy for comparable automobiles... economies of comparable automobiles based upon all label data supplied to the Administrator. (e) The...

VAP/VAT: video analytics platform and test bed for testing and deploying video analytics

NASA Astrophysics Data System (ADS)

Gorodnichy, Dmitry O.; Dubrofsky, Elan

2010-04-01

Deploying Video Analytics in operational environments is extremely challenging. This paper presents a methodological approach developed by the Video Surveillance and Biometrics Section (VSB) of the Science and Engineering Directorate (S&E) of the Canada Border Services Agency (CBSA) to resolve these problems. A three-phase approach to enable VA deployment within an operational agency is presented and the Video Analytics Platform and Testbed (VAP/VAT) developed by the VSB section is introduced. In addition to allowing the integration of third party and in-house built VA codes into an existing video surveillance infrastructure, VAP/VAT also allows the agency to conduct an unbiased performance evaluation of the cameras and VA software available on the market. VAP/VAT consists of two components: EventCapture, which serves to Automatically detect a "Visual Event", and EventBrowser, which serves to Display & Peruse of "Visual Details" captured at the "Visual Event". To deal with Open architecture as well as with Closed architecture cameras, two video-feed capture mechanisms have been developed within the EventCapture component: IPCamCapture and ScreenCapture.

An Analysis of the Costs, Benefits, and Implications of Different Approaches to Capturing the Value of Renewable Energy Tax Incentives

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

Bolinger, Mark

This report compares the relative costs, benefits, and implications of capturing the value of renewable energy tax benefits in these three different ways – applying them against outside income , carrying them forward in time until they can be fully absorbed internally, or monetizing them through third-party tax equity investors – to see which method is most competitive under various scenarios. It finds that under current law and late-2013 market conditions, monetization makes sense for all but the most tax-efficient project sponsors. In other words, for most project sponsors, bringing in third-party tax equity currently provides net benefits to amore » project.« less

Small-diameter log evaluation for value-added structural applications

Treesearch

Ronald Wolfe; Cassandra Moseley

2000-01-01

Three species of small-diameter logs from the Klamath/Siskiyou Mountains and the Cascade Range in southwest Oregon were tested for their potential for value-added structural applications. The logs were tested in bending and compression parallel to the grain. Strength and stiffness values were correlated to possible nondestructive evaluation grading parameters and...

The Reliability, Impact, and Cost-Effectiveness of Value-Added Teacher Assessment Methods

ERIC Educational Resources Information Center

Yeh, Stuart S.

2012-01-01

This article reviews evidence regarding the intertemporal reliability of teacher rankings based on value-added methods. Value-added methods exhibit low reliability, yet are broadly supported by prominent educational researchers and are increasingly being used to evaluate and fire teachers. The article then presents a cost-effectiveness analysis…

Sensitivity of Teacher Value-Added Estimates to Student and Peer Control Variables

ERIC Educational Resources Information Center

Johnson, Matthew T.; Lipscomb, Stephen; Gill, Brian

2015-01-01

Teacher value-added models (VAMs) must isolate teachers' contributions to student achievement to be valid. Well-known VAMs use different specifications, however, leaving policymakers with little clear guidance for constructing a valid model. We examine the sensitivity of teacher value-added estimates under different models based on whether they…

Stability of Teacher Value-Added Rankings across Measurement Model and Scaling Conditions

ERIC Educational Resources Information Center

Hawley, Leslie R.; Bovaird, James A.; Wu, ChaoRong

2017-01-01

Value-added assessment methods have been criticized by researchers and policy makers for a number of reasons. One issue includes the sensitivity of model results across different outcome measures. This study examined the utility of incorporating multivariate latent variable approaches within a traditional value-added framework. We evaluated the…

Adding Value by Hospital Real Estate: An Exploration of Dutch Practice.

PubMed

van der Zwart, Johan; van der Voordt, Theo J M

2016-01-01

To explore how hospital real estate can add value to the healthcare organization, which values are prioritized in practice, and why. Dutch healthcare organizations are self-responsible for the costs and benefits of their accommodation. Meanwhile, a lively debate is going on about possible added values of corporate and public real estate in the fields of corporate real estate management and facility management. This article connects both worlds and compares insights from literature with experiences from practice. Added values extracted from literature have been discussed with 15 chief executive officers and project leaders of recently newly built hospitals in the Netherlands. Interviewees were asked (1) which values are included in the design and management of their hospital and why, (2) to prioritize most important values from a list of nine predefined values, and (3) to explain how the chosen real estate decisions are supposed to support organizational objectives. Stimulating innovation, user satisfaction, and improving organizational culture are most highly valued, followed by improving productivity, reducing building costs, and creating building flexibility. Image, risk control, and financing possibilities got lower rankings. The findings have been used to develop a value-impact matrix that connects nine values to various stakeholders and possible interventions. The findings and the value-impact matrix can make different stakeholders aware of many possible added values of hospital real estate, potential synergy and conflicts between different values, and how to steer on value add in different phases of the life cycle. © The Author(s) 2015.

Rethinking Teacher Evaluation: A Conversation about Statistical Inferences and Value-Added Models

ERIC Educational Resources Information Center

Callister Everson, Kimberlee; Feinauer, Erika; Sudweeks, Richard R.

2013-01-01

In this article, the authors provide a methodological critique of the current standard of value-added modeling forwarded in educational policy contexts as a means of measuring teacher effectiveness. Conventional value-added estimates of teacher quality are attempts to determine to what degree a teacher would theoretically contribute, on average,…

Income tax considerations for forest landowners in the South: a case study on tax planning

Treesearch

Philip D. Bailey; Harry L. Jr. Haney; Debra S. Callihan; John L. Greene

1999-01-01

Federal and state income taxes are calculated for hypothetical owners of nonindustrial private forests (NIPF) across 14 southern states to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. After-tax land expectation values for a forest landowner are...

Fuel cell added value for early market applications

NASA Astrophysics Data System (ADS)

Hardman, Scott; Chandan, Amrit; Steinberger-Wilckens, Robert

2015-08-01

Fuel Cells are often considered in the market place as just power providers. Whilst fuel cells do provide power, there are additional beneficial characteristics that should be highlighted to consumers. Due to the high price premiums associated with fuel cells, added value features need to be exploited in order to make them more appealing and increase unit sales and market penetration. This paper looks at the approach taken by two companies to sell high value fuel cells to niche markets. The first, SFC Energy, has a proven track record selling fuel cell power providers. The second, Bloom Energy, is making significant progress in the US by having sold its Energy Server to more than 40 corporations including Wal-Mart, Staples, Google, eBay and Apple. Further to these current markets, two prospective added value applications for fuel cells are discussed. These are fuel cells for aircraft APUs and fuel cells for fire prevention. These two existing markets and two future markets highlight that fuel cells are not just power providers. Rather, they can be used as solutions to many needs, thus being more cost effective by replacing a number of incumbent systems at the same time.

Bayesian Methods for Scalable Multivariate Value-Added Assessment

ERIC Educational Resources Information Center

Lockwood, J. R.; McCaffrey, Daniel F.; Mariano, Louis T.; Setodji, Claude

2007-01-01

There is increased interest in value-added models relying on longitudinal student-level test score data to isolate teachers' contributions to student achievement. The complex linkage of students to teachers as students progress through grades poses both substantive and computational challenges. This article introduces a multivariate Bayesian…

The Principal Axis Approach to Value-Added Calculation

ERIC Educational Resources Information Center

He, Qingping; Tymms, Peter

2014-01-01

The assessment of the achievement of students and the quality of schools has drawn increasing attention from educational researchers, policy makers, and practitioners. Various test-based accountability and feedback systems involving the use of value-added techniques have been developed for evaluating the effectiveness of individual teaching…

Value-Added Modeling and Educational Accountability: Are We Answering the Real Questions?

ERIC Educational Resources Information Center

Everson, Kimberlee C.

2017-01-01

Value-added estimates of teacher or school quality are increasingly used for both high- and low-stakes accountability purposes, making understanding of their limitations critical. A review of the recent value-added literature suggests three concerns with the state of the research. First, the issues receiving the most research attention have not…

Value-added care: a paradigm shift in patient care delivery.

PubMed

Upenieks, Valda V; Akhavan, Jaleh; Kotlerman, Jenny

2008-01-01

Spiraling costs in health care have placed hospitals in a constant state of transition. As a result, nursing practice is now influenced by numerous factors and has remained in a continuous state of flux. Multiple changes within the last 2 decades in nurse/patient ratio and blend of front-line nurses are examples of this transition. To reframe the nursing practice into an economic equation that captures the cost, quality, and service, a paradigm shift in thinking is needed in order to assess work redesign. Nursing productivity must be evaluated in terms of value-added care, a vision that goes beyond direct care activities and includes team collaboration, physician rounding, increased RN-to-aide communication, and patient centeredness; all of which are crucial to the nurse's role and the patient's well-being. The science of appropriating staffing depends on assessment and implementation of systematic changes best illustrated through a "systems theory" framework. A throughput transformation is required to create process changes with input elements (number of front-line nurses) in order to increase time spent in value-added care and to decrease waste activities with an improvement in efficiency, quality, and service. The purpose of this pilot study was two-fold: (a) to gain an understanding of how much time RNs spent in value-added care, and (b) whether increasing the combined level of RNs and unlicensed assistive personnel increased the amount of time spent in value-added care compared to time spent in necessary tasks and waste.

Household demand for water in Sweden with implications of a potential tax on water use

NASA Astrophysics Data System (ADS)

HöGlund, Lena

1999-12-01

The purpose of this paper is to estimate empirically the effects of a water tax on water use and on the size and stability of the tax revenues. A tax exceeding value-added tax can be motivated on efficiency grounds when there are environmental external costs of water use and when water is a scarce resource. A household demand function for water is estimated using community level data for 282 (out of 286) Swedish communities studied annually over the period 1980-1992. Static and dynamic demand functions are estimated using panel data methods. The results show a long-run price elasticity of -0.10 in marginal price models and -0.20 in average price models. The findings imply that a tax of 1 Swedish Kronor (SEK) m-3 of water used (corresponding to a 5% increase in the mean average price) would generate ˜600 million SEK in tax revenues per year when levied on all households in Sweden. The water consumption would, however, only be reduced by ˜1%.

Analysis of Added Value of Subscores with Respect to Classification

ERIC Educational Resources Information Center

Sinharay, Sandip

2014-01-01

Brennan noted that users of test scores often want (indeed, demand) that subscores be reported, along with total test scores, for diagnostic purposes. Haberman suggested a method based on classical test theory (CTT) to determine if subscores have added value over the total score. One way to interpret the method is that a subscore has added value…

Diagnostic and Value-Added Assessment of Business Writing

ERIC Educational Resources Information Center

Fraser, Linda; Harich, Katrin; Norby, Joni; Brzovic, Kathy; Rizkallah, Teeanna; Loewy, Dana

2005-01-01

To assess students' business writing abilities upon entry into the business program and exit from the capstone course, a multitiered assessment package was developed that measures students' achievement of specific learning outcomes and provides "value-added" scores. The online segment of the test measures five competencies across three process…

Impediments to the Estimation of Teacher Value Added

ERIC Educational Resources Information Center

Ishii, Jun; Rivkin, Steven G.

2009-01-01

This article considers potential impediments to the estimation of teacher quality caused primarily by the purposeful behavior of families, administrators, and teachers. The discussion highlights the benefits of accounting for student and school differences through a value-added modeling approach that incorporates a student's history of family,…

Reflections on the added value of using mixed methods in the SCAPE study.

PubMed

Murphy, Kathy; Casey, Dympna; Devane, Declan; Meskell, Pauline; Higgins, Agnes; Elliot, Naomi; Lalor, Joan; Begley, Cecily

2014-03-01

To reflect on the added value that a mixed method design gave in a large national evaluation study of specialist and advanced practice (SCAPE), and to propose a reporting guide that could help make explicit the added value of mixed methods in other studies. Recently, researchers have focused on how to carry out mixed methods research (MMR) rigorously. The value-added claims for MMR include the capacity to exploit the strengths and compensate for weakness inherent in single designs, generate comprehensive description of phenomena, produce more convincing results for funders or policy-makers and build methodological expertise. Data illustrating value added claims were drawn from the SCAPE study. Studies about the purpose of mixed methods were identified from a search of literature. The authors explain why and how they undertook components of the study, and propose a guideline to facilitate such studies. If MMR is to become the third methodological paradigm, then articulation of what extra benefit MMR adds to a study is essential. The authors conclude that MMR has added value and found the guideline useful as a way of making value claims explicit. The clear articulation of the procedural aspects of mixed-methods research, and identification of a guideline to facilitate such research, will enable researchers to learn more effectively from each other.

The diagnosis efficacy and safety of video-assisted thoracoscopy surgery (VATS) in undefined interstitial lung diseases: a retrospective study

PubMed Central

Luo, Qun; Han, Qian; Chen, Xiaobo; Xie, Jiaxing; Wu, Lulu

2013-01-01

Objectives To evaluate the efficacy and safety of lung biopsies by video-assisted thoracoscopy surgery (VATS) in the diagnosis of undefined interstitial lung disease (ILD). Patients and methods The retrospective analysis was performed in 32 who patients underwent VATS for the diagnosed with ILD from Jan 2007 to Dec 2011. The main reason for VATS for all the patients was due to no specific diagnosis could be obtained after non-invasive methods, transbronchial lung biopsy (TBLB) examination and the consultation with pulmonologist, radiologist and pathologist. The clinical profiles, chest high resolution computerized tomography (HRCT), laboratory profile, TBLB as well as the diagnosis of before and after the VATS were analyzed. The surgery site, biopsy number, duration of the thoracic drain, post-operative complications were also recorded. The 30- and 90-day post-operative mortality rates were calculated. The risk factors associated with the incidence of post-operative complications were assessed. Results The specific diagnosis could be established in all patients after VATS lung biopsies, with change from previous ones in 27 (84.4%). Among 20 cases (62.5%) diagnosed as unclassified ILD before the surgery, 14 (70.0%) were diagnosed as nonspecific interstitial pneumonia (NSIP), 3 (15.0%) as idiopathic pulmonary fibrosis (IPF) and 3 (15.0%) as connective tissue disease-related ILD (CTD-ILD). Among the 7 cases with complete change of diagnosis after VATS, 4 (57.1%) were cryptogenic organizing pneumonia (COP). The number of site of biopsy had no significant impact on the diagnostic efficacy. There were no significant change of vital sign and lung function after the VATS. 21 (65.6%) patients had post-operative complications, including pulmonary infection (56.3%), pulmonary atelectasis (28.1%) and pneumothorax (25.0%). The 30- and 90-day mortality rates were 0 and 5.2% respectively. Patients were divided into 2 groups based on the incidence of post-operative complications

The distribution of cigarette prices under different tax structures: findings from the International Tobacco Control Policy Evaluation (ITC) Project.

PubMed

Shang, Ce; Chaloupka, Frank J; Zahra, Nahleen; Fong, Geoffrey T

2014-03-01

The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. This paper aims to describe the distribution of cigarette prices by countries and to compare these distributions based on the tobacco tax structure in these countries. We employed data for 16 countries taken from the International Tobacco Control Policy Evaluation Project to construct survey-derived cigarette prices for each country. Self-reported prices were weighted by cigarette consumption and described using a comprehensive set of statistics. We then compared these statistics for cigarette prices under different tax structures. In particular, countries of similar income levels and countries that impose similar total excise taxes using different tax structures were paired and compared in mean and variance using a two-sample comparison test. Our investigation illustrates that, compared with specific uniform taxation, other tax structures, such as ad valorem uniform taxation, mixed (a tax system using ad valorem and specific taxes) uniform taxation, and tiered tax structures of specific, ad valorem and mixed taxation tend to have price distributions with greater variability. Countries that rely heavily on ad valorem and tiered taxes also tend to have greater price variability around the median. Among mixed taxation systems, countries that rely more heavily on the ad valorem component tend to have greater price variability than countries that rely more heavily on the specific component. In countries with tiered tax systems, cigarette prices are skewed more towards lower prices than are prices under uniform tax systems. The analyses presented here demonstrate that more opportunities exist for tax avoidance and brand

The distribution of cigarette prices under different tax structures: findings from the International Tobacco Control Policy Evaluation (ITC) Project

PubMed Central

Shang, Ce; Chaloupka, Frank J; Zahra, Nahleen; Fong, Geoffrey T

2013-01-01

Background The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. Objective This paper aims to describe the distribution of cigarette prices by countries and to compare these distributions based on the tobacco tax structure in these countries. Methods We employed data for 16 countries taken from the International Tobacco Control Policy Evaluation Project to construct survey-derived cigarette prices for each country. Self-reported prices were weighted by cigarette consumption and described using a comprehensive set of statistics. We then compared these statistics for cigarette prices under different tax structures. In particular, countries of similar income levels and countries that impose similar total excise taxes using different tax structures were paired and compared in mean and variance using a two-sample comparison test. Findings Our investigation illustrates that, compared with specific uniform taxation, other tax structures, such as ad valorem uniform taxation, mixed (a tax system using ad valorem and specific taxes) uniform taxation, and tiered tax structures of specific, ad valorem and mixed taxation tend to have price distributions with greater variability. Countries that rely heavily on ad valorem and tiered taxes also tend to have greater price variability around the median. Among mixed taxation systems, countries that rely more heavily on the ad valorem component tend to have greater price variability than countries that rely more heavily on the specific component. In countries with tiered tax systems, cigarette prices are skewed more towards lower prices than are prices under uniform tax systems. The analyses presented here demonstrate that more opportunities

Value-added uses for crude glycerol--a byproduct of biodiesel production

PubMed Central

2012-01-01

Biodiesel is a promising alternative, and renewable, fuel. As its production increases, so does production of the principle co-product, crude glycerol. The effective utilization of crude glycerol will contribute to the viability of biodiesel. In this review, composition and quality factors of crude glycerol are discussed. The value-added utilization opportunities of crude glycerol are reviewed. The majority of crude glycerol is used as feedstock for production of other value-added chemicals, followed by animal feeds. PMID:22413907

Value-Added Analysis and Education Policy. Brief 1

ERIC Educational Resources Information Center

Rivkin, Steven G.

2007-01-01

This brief describes estimation and measurement issues relevant to estimating the quality of instruction in the context of a cumulative model of learning. It also discusses implications for the use of value-added estimates in personnel and compensation matters. The discussion highlights the importance of accounting for student differences and the…

Relative added value: what are the tools to evaluate it?

PubMed

Le Jeunne, Claire; Woronoff-Lemsi, Marie-Christine; David, Nadine; de Sahb, Rima

2008-01-01

The relative added value of a drug is currently evaluated in France by the Transparency Commission (TC) of the National Health Authority (HAS), by assigning a level of Improvement in Actual Benefit (IAB). IAB is based on two parameters, efficacy and safety of the product, in a defined target population, either as compared to one or more other drugs with similar indications, or within therapeutic strategy. The items used for evaluation, including the level of clinical effect, the relevance of the comparator, the choice of comparison criteria and the methodology used (indirect comparison, non-inferiority studies, etc.), have been reviewed by the working group in Giens with regard to an analysis of the opinion on TC issued between 2004 and 2007 in several therapeutic areas First of all, this attempt at rationalisation based on the criteria used to assess the relative added value demonstrated the rareness of direct comparative data, and was followed by a discussion on the possible broadening of the evaluation criteria. The group discussed taking into account the Public Health Impact (PHI), which has now been incorporated into the assessment of Actual Benefit (AB). The group believes that PHI seems to be more related to the notion of IAB than to that of AB. Indeed, it is frequently the relative added value of a new drug that produces an impact in public health. Conversely, considering the comparative evaluation criteria of PHI, which are not systematically taken into account in IMSR (such as improvement in the health of the population, meeting a public health need or impact on the healthcare system), PHI could legitimately be included in the assessment of the relative added value of a drug. Other parameters such as compliance or impact on professional practice have been considered. Thus, the notion of relative added value, evaluated at initial registration, could be based on an expected improvement in medical service. The notion of expected medical service leads to the

26 CFR 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in...

Code of Federal Regulations, 2010 CFR

2010-04-01

... value of reversionary or remainder interest in property. 301.6163-1 Section 301.6163-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Time and Place for Paying Tax Place and Due Date for Payment of Tax § 301.6163-1 Extension of time...

26 CFR 31.3402(t)-4 - Certain payments excepted from withholding.

Code of Federal Regulations, 2012 CFR

2012-04-01

... contemplated in the agreement. (n) Sales tax, excise tax, value-added tax, and other taxes. For purposes of this section, section 3402(t) withholding applies to any payment of sales tax, excise tax, value-added.... Notwithstanding the foregoing, the payment of sales tax, excise tax, value-added tax, or other tax may be excluded...

Barbed suture material technique for wound closure and concomitant tube placement in uniportal VATS for pneumothorax

PubMed Central

2017-01-01

Background Uniportal video-assisted thoracoscopic surgery (VATS) is an alternative modality for treatment of primary spontaneous pneumothorax (PSP) with its less invasiveness and acceptable surgical outcomes. However, a few reports have been introduced for wound management to achieve better cosmetic wound healing and for placement of the chest tube in uniportal VATS. Thus, we aimed to evaluate the feasibility of our novel method for wound closure and concomitant tube placement using continuous barbed suture material in uniportal VATS for PSP. Methods Between July 2012 and December 2015, consecutive 31 patients (22 males) underwent uniportal VATS to treat PSP. Bilateral approaches were performed in four patients, thus total 35 cases were enrolled. We divided them into two groups with one group of 17 (48.5%) cases (group A), using barbed absorbable wound closure device for knotless continuous wound closure and subsequent chest tube anchoring, and the other group of 18 (51.4%) cases (group B), using conventional suture anchoring after skin closure using absorbable suture device. Postoperative surgical outcomes were compared to assess the feasibility of this technique. Results Demographic data demonstrate no significant difference in both groups. There was no significant difference in length of hospital stay (3.7±1.2 vs. 4.1±1.2 days, P=0.267) and in median chest tube indwelling time (2.4±0.9 vs. 3.1±1.2 days, P=0.066), respectively. Operation time in group A was shorter than in group B but there was no significant difference (41.7±11.8 vs. 45.6±16.0 minutes, P=0.415). There was neither conversion to two or three port VATS in all cases. In group A, all chest tubes were removed with concomitant sealing the tube removal site by pulling the thread. Residual knots do not exist that stitch out procedure is not required. There was no wound complication in both groups during the median follow-up period of 18 months. Conclusions Knotless, barbed suture material technique

Value-added service in health care institutions.

PubMed

Umiker, W

1996-12-01

In today's highly competitive atmosphere, the survival of health care institutions depends largely on the ability to provide value-added services (VAS) at the lowest possible cost. Managers must identify their customers and delineate the needs and expectation of those customers. A strategy for satisfying these needs and expectations is essential. While technical advances and reasonable charges are important, a successful "high-tech," "high touch" approach demands the combination of process reengineering and employee training in customer relations.

Comparison of VATS and Robotic Approaches For Clinical Stage I and II NSCLC Using the STS Database

PubMed Central

Louie, Brian E.; Wilson, Jennifer L.; Kim, Sunghee; Cerfolio, Robert J.; Park, Bernard J.; Farivar, Alexander S.; Vallières, Eric; Aye, Ralph W.; Burfeind, William R.; Block, Mark I.

2016-01-01

Background Data from selected centers show that robotic lobectomy (RL) is safe, effective and has comparable 30-day mortality to video assisted lobectomy (VATS). However, widespread adoption of RL is controversial. We used the STS-GTS-Database to evaluate quality metrics for these two minimally invasive lobectomy techniques. Methods A database query for primary clinical stage I or II NSCLC at high volume centers from 2009 to 2013 identified 1,220 RLs and 12,378 VATS. Quality metrics evaluated included operative morbidity, 30-day mortality and nodal upstaging (NU), defined as cN0 to pN1. Multivariable logistic regression was used to evaluate NU. Results RL patients were older, less active, less likely to be an ever smoker, and had higher BMI (all p<0.05). They were also more likely to have coronary heart disease or hypertension (all p<0.001) and to have had preoperative mediastinal staging (p<0.0001). RL operative times were longer (median 186 vs 173 min, p<0.001); all other operative parameters were similar. All postoperative outcomes were similar including complications and 30-day mortality (RL 0.6% vs VATS 0.8%, p=0.4). Median length of stay was 4 days for both, but a higher proportion of RLs stayed < 4 days: 48% vs 39%, p<0.001. NU overall was similar (p=0.6), but with trends favoring VATS in the cT1b group, and RL in the cT2a group. Conclusions RL patients had more co-morbidities and RL operative times were longer, but quality outcome measures including complications, hospital stay, 30-day mortality, and NU suggest RL and VATS are equivalent. PMID:27209613

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/.

Reduce chest pain using modified silicone fluted drain tube for chest drainage after video-assisted thoracic surgery (VATS) lung resection

PubMed Central

Li, Xin; Hu, Bin; Miao, Jinbai

2016-01-01

Background The aim of this study was to assess the feasibility, efficacy and safety of a modified silicone fluted drain tube after video-assisted thoracic surgery (VATS) lung resection. Methods The prospective randomized study included 50 patients who underwent VATS lung resection between March 2015 and June 2015. Eligible patients were randomized into two groups: experimental group (using the silicone fluted drain tubes for chest drainage) and control group (using standard drain tubes for chest drainage). The volume and characteristics of drainage, postoperative (PO) pain scores and hospital stay were recorded. All patients received standard care during hospital admission. Results In accordance with the exit criteria, three patients were excluded from study. The remaining 47 patients included in the final analysis were divided into two groups: experiment group (N=24) and control group (N=23). There was no significant difference between the two groups in terms of age, sex, height, weight, clinical diagnosis and type of surgical procedure. There was a trend toward less PO pain in experimental group on postoperative day (POD) 1, with a statistically significant difference. Patients in experimental group had a reduced occurrence of fever [temperature (T) >37.4 °C] compared to the control group. Conclusions The silicone fluted drain tube is feasible and safe and may relieve patient PO pain and reduce occurrence of fever without the added risk of PO complications. PMID:26941976

Reduce chest pain using modified silicone fluted drain tube for chest drainage after video-assisted thoracic surgery (VATS) lung resection.

PubMed

Li, Xin; Hu, Bin; Miao, Jinbai; Li, Hui

2016-02-01

The aim of this study was to assess the feasibility, efficacy and safety of a modified silicone fluted drain tube after video-assisted thoracic surgery (VATS) lung resection. The prospective randomized study included 50 patients who underwent VATS lung resection between March 2015 and June 2015. Eligible patients were randomized into two groups: experimental group (using the silicone fluted drain tubes for chest drainage) and control group (using standard drain tubes for chest drainage). The volume and characteristics of drainage, postoperative (PO) pain scores and hospital stay were recorded. All patients received standard care during hospital admission. In accordance with the exit criteria, three patients were excluded from study. The remaining 47 patients included in the final analysis were divided into two groups: experiment group (N=24) and control group (N=23). There was no significant difference between the two groups in terms of age, sex, height, weight, clinical diagnosis and type of surgical procedure. There was a trend toward less PO pain in experimental group on postoperative day (POD) 1, with a statistically significant difference. Patients in experimental group had a reduced occurrence of fever [temperature (T) >37.4 °C] compared to the control group. The silicone fluted drain tube is feasible and safe and may relieve patient PO pain and reduce occurrence of fever without the added risk of PO complications.

Taxing sugar-sweetened beverages: a survey of knowledge, attitudes and behaviours

PubMed Central

Rivard, Cheryl; Smith, Danielle; McCann, Susan E; Hyland, Andrew

2016-01-01

Objective To assess current beverage consumption patterns and anticipated reaction to an added 20% tax on these products. Design A random-digit dialled telephone interview lasting 20min was administered to assess demographics, beverage consumption behaviours and intentions regarding consumption of sugar-sweetened beverages in the event of an additional tax on these beverages. Setting Respondents were recruited throughout the USA. Subjects The study included 592 adults. Results Sixty-nine per cent of respondents reported consuming at least one prepackaged sugar-sweetened beverage in the past week; those who consumed sugar-sweetened beverages averaged seven pre-packaged beverages per week. Ninety-one per cent knew that frequent consumption of soft drinks increases risk of obesity. Thirty-six per cent supported a tax on sugar-sweetened beverages with greatest support among those aged 18–24 years, those with BMI<30kg/m2 and those with higher levels of education (P<0.05). Over one-third of respondents said that they would cut back on their sweetened beverage consumption in the event of an added 20% tax on these beverages. Conclusions Our findings suggest that an added tax on these beverages could influence some to cut down on their consumption, reducing their risk of obesity and related illnesses. PMID:22269063

Taxing sugar-sweetened beverages: a survey of knowledge, attitudes and behaviours.

PubMed

Rivard, Cheryl; Smith, Danielle; McCann, Susan E; Hyland, Andrew

2012-08-01

To assess current beverage consumption patterns and anticipated reaction to an added 20 % tax on these products. A random-digit dialled telephone interview lasting 20 min was administered to assess demographics, beverage consumption behaviours and intentions regarding consumption of sugar-sweetened beverages in the event of an additional tax on these beverages. Respondents were recruited throughout the USA. The study included 592 adults. Sixty-nine per cent of respondents reported consuming at least one pre-packaged sugar-sweetened beverage in the past week; those who consumed sugar-sweetened beverages averaged seven pre-packaged beverages per week. Ninety-one per cent knew that frequent consumption of soft drinks increases risk of obesity. Thirty-six per cent supported a tax on sugar-sweetened beverages with greatest support among those aged 18-24 years, those with BMI < 30 kg/m2 and those with higher levels of education (P < 0·05). Over one-third of respondents said that they would cut back on their sweetened beverage consumption in the event of an added 20 % tax on these beverages. Our findings suggest that an added tax on these beverages could influence some to cut down on their consumption, reducing their risk of obesity and related illnesses.

The welfare gain from replacing the health insurance tax exclusion with lump-sum tax credits.

PubMed

Liu, Liqun; Rettenmaier, Andrew J; Saving, Thomas R

2011-06-01

This paper analyzes the welfare gain from replacing the tax exclusion of employer-provided health insurance with a lump-sum tax credit. It differs from earlier studies in that we look at the welfare cost of health insurance tax exclusion as coming directly from excessive health insurance rather than from overconsumption of medical care and that we account for the labor market effect of the tax exclusion on welfare. Both differences work to produce a smaller tax reform welfare gain. For a set of mid-range parameter values, the welfare gain is about 21% of current health insurance tax expenditures. In addition, government tax expenditures would fall by 38%, and health insurance spending would fall by 77% after the reform.

Study of activity based costing implementation for palm oil production using value-added and non-value-added activity consideration in PT XYZ palm oil mill

NASA Astrophysics Data System (ADS)

Sembiring, M. T.; Wahyuni, D.; Sinaga, T. S.; Silaban, A.

2018-02-01

Cost allocation at manufacturing industry particularly in Palm Oil Mill still widely practiced based on estimation. It leads to cost distortion. Besides, processing time determined by company is not in accordance with actual processing time in work station. Hence, the purpose of this study is to eliminates non-value-added activities therefore processing time could be shortened and production cost could be reduced. Activity Based Costing Method is used in this research to calculate production cost with Value Added and Non-Value-Added Activities consideration. The result of this study is processing time decreasing for 35.75% at Weighting Bridge Station, 29.77% at Sorting Station, 5.05% at Loading Ramp Station, and 0.79% at Sterilizer Station. Cost of Manufactured for Crude Palm Oil are IDR 5.236,81/kg calculated by Traditional Method, IDR 4.583,37/kg calculated by Activity Based Costing Method before implementation of Activity Improvement and IDR 4.581,71/kg after implementation of Activity Improvement Meanwhile Cost of Manufactured for Palm Kernel are IDR 2.159,50/kg calculated by Traditional Method, IDR 4.584,63/kg calculated by Activity Based Costing Method before implementation of Activity Improvement and IDR 4.582,97/kg after implementation of Activity Improvement.

26 CFR 1.1491-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1491-1 Imposition of tax. Section 1491 imposes an... partnership. The tax is in an amount equal to 271/2 percent of the excess of (a) the value of the stock or...

Conversion of sweet sorghum bagasse into value-added biochar

USDA-ARS?s Scientific Manuscript database

Sweet sorghum bagasse is an untapped resourceful carbon-rich material that can be thermochemically converted into value-added biochars. These biochars can be applied to the field as soil amendment for soil health enhancement, improved soil carbon content, water holding capacity, soil drainage and a...

Costs and added value of haemodialysis and peritoneal dialysis outsourcing agreements.

PubMed

Lamas Barreiro, J M; Alonso Suárez, M; Saavedra Alonso, J A; Gándara Martínez, A

2011-01-01

Despite the discrepancy in results from Spanish studies on the costs of dialysis, it is assumed that peritoneal dialysis (PD) is more efficient than haemodialysis (HD). To analyse the costs and added value of HD and PD outsourcing agreements in Galicia, the medical transport for HD and the relationship between the cost of the agreement and the cost of consumables used in continuous ambulatory peritoneal dialysis (CAPD) with bicarbonate. The cost of the outsourcing agreements and the staff was obtained from official publications. The cost of PD and medical transport were calculated using health service data for one month and extrapolating it to one year. The cost of CAPD consumables was provided by the suppliers. The added value was calculated from the investments generated for each agreement treating 40 patients. Expressed as patient/year, the mean costs for treatment were €21595 and €25664 in HD and PD, respectively. Medical transport varied between €3323 and €6338, while those of the CAPD agreement and consumables were €19268 and €12057, respectively. The added value was greater with the HD agreement, especially considering the jobs created. One cannot generalise that the cost of PD, which is significantly influenced by prescriptions, is lower than that of HD. It would be appropriate to review the additional cost to consumables in the CAPD agreement. The added value generated by dialysis agreements should be considered in future studies and in health planning. More controlled studies are needed to better understand this issue.

Unfolding the mechanism of the AAA+ unfoldase VAT by a combined cryo-EM, solution NMR study.

PubMed

Huang, Rui; Ripstein, Zev A; Augustyniak, Rafal; Lazniewski, Michal; Ginalski, Krzysztof; Kay, Lewis E; Rubinstein, John L

2016-07-19

The AAA+ (ATPases associated with a variety of cellular activities) enzymes play critical roles in a variety of homeostatic processes in all kingdoms of life. Valosin-containing protein-like ATPase of Thermoplasma acidophilum (VAT), the archaeal homolog of the ubiquitous AAA+ protein Cdc48/p97, functions in concert with the 20S proteasome by unfolding substrates and passing them on for degradation. Here, we present electron cryomicroscopy (cryo-EM) maps showing that VAT undergoes large conformational rearrangements during its ATP hydrolysis cycle that differ dramatically from the conformational states observed for Cdc48/p97. We validate key features of the model with biochemical and solution methyl-transverse relaxation optimized spectroscopY (TROSY) NMR experiments and suggest a mechanism for coupling the energy of nucleotide hydrolysis to substrate unfolding. These findings illustrate the unique complementarity between cryo-EM and solution NMR for studies of molecular machines, showing that the structural properties of VAT, as well as the population distributions of conformers, are similar in the frozen specimens used for cryo-EM and in the solution phase where NMR spectra are recorded.

Do Value-Added Methods Level the Playing Field for Teachers? What We Know Series: Value-Added Methods and Applications. Knowledge Brief 2

ERIC Educational Resources Information Center

McCaffrey, Daniel F.

2012-01-01

Value-added models have caught the interest of policymakers because, unlike using student tests scores for other means of accountability, they purport to "level the playing field." That is, they supposedly reflect only a teacher's effectiveness, not whether she teaches high- or low-income students, for instance, or students in accelerated or…

Using Value-Added Measures of Teacher Quality. Brief 9

ERIC Educational Resources Information Center

Hanushek, Eric A.; Rivkin, Steven G.

2010-01-01

Extensive education research on the contribution of teachers to student achievement produces two generally accepted results. First, teacher quality varies substantially as measured by the value added to student achievement or future academic attainment or earnings. Second, variables often used to determine entry into the profession and…

Tax amnesties, justice perceptions, and filing behavior: a simulation study.

PubMed

Rechberger, Silvia; Hartner, Martina; Kirchler, Erich; Hämmerle, Franziska

2010-04-01

A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they "deserve") and value restoration (i.e., restoring the values violated by tax evasion). Hierarchical regression analysis revealed the expected positive influence of justice on subsequent tax compliance. However, when the influence of punishment objectives was controlled for, the influence of justice disappeared, while retribution and value restoration showed positive effects on post-amnesty tax compliance.

The Student Mathematics Portfolio: Value Added to Student Preparation?

ERIC Educational Resources Information Center

Burks, Robert

2010-01-01

This article describes key elements for educators to successfully implement a student mathematics portfolio in an undergraduate mathematics course. This article offers practical advice for implementing a student mathematics portfolio in a freshman precalculus course. We look at the potential value added to student class preparation and compare our…

Can Value-Added Measures of Teacher Performance Be Trusted?

ERIC Educational Resources Information Center

Guarino, Cassandra M.; Reckase, Mark D.; Wooldridge, Jeffrey M.

2015-01-01

We investigate whether commonly used value-added estimation strategies produce accurate estimates of teacher effects under a variety of scenarios. We estimate teacher effects in simulated student achievement data sets that mimic plausible types of student grouping and teacher assignment scenarios. We find that no one method accurately captures…

Uniportal transcervical video-assisted thoracoscopic surgery (VATS) approach for pulmonary lobectomy combined with transcervical extended mediastinal lymphadenectomy (TEMLA)

PubMed Central

Rybak, Mariusz; Solarczyk-Bombik, Katarzyna; Wilkojc, Michal; Czajkowski, Wojciech; Kosinski, Sylweriusz; Fryzlewicz, Edward; Nabialek, Tomasz; Pankowski, Juliusz

2017-01-01

Background To present the technique of uniportal transcervical video-assisted thoracoscopic surgery (VATS) approach for pulmonary lobectomy combined with transcervical extended mediastinal lymphadenectomy (TEMLA). Methods Transcervical extended approach utilizes a typical a 5–8 centimeters collar incision in the neck. The critical technical point enabling a wide access to the chest is an elevation of the sternal manubrium with a special retractor (modified Rochard frame, Asculap-Chifa Company). A bilateral visualization of the laryngeal recurrent and vagus nerves is usually performed to avoid injury of these structures. The uniportal transcervical VATS lobectomy for NSCLC is preceded by TEMLA to enable optimal intraoperative staging of the mediastinal nodes and perform extensive bilateral lymphadenectomy, which theoretically might affect survival. VATS lobectomy is the next step after obtaining results of intraoperative examination of the nodes. Ventilation of the operated lung is disconnected and the mediastinal pleura is opened. Pleural adhesions are divided. The branches of the pulmonary artery and vein and the lobar bronchus are sequentially dissected and managed with endo staplers. The fissure is divided with endo stapler and the resected lobe is removed in endobag. Results There were 9 patients operated on in the period 1.2.2016–30.7.2016. In one patient with left lower lobe tumor we had to convert to uniportal VATS left lower lobectomy due to extensive adhesions. There was no mortality and complications occurred in 2 patients. The mean operative time was 258.1 min (200–385 min) for the whole TEMLA procedure with imprint cytology and lobectomy and 168.1 min (110–295 min) for a lobectomy solely. Conclusions A uniportal transcervical video-assisted thoracoscopic surgery (VATS) approach for pulmonary lobectomy combined with TEMLA provides an opportunity for radical pulmonary resection and super radical extensive mediastinal lymphadenectomy. PMID:28523132

[Retrospection and reflection on international progress of sugar-sweetened beverages tax policies].

PubMed

Liu, D; Zhai, Y; Zhao, W H

2017-12-06

Since the invention of sugar, added sugars bring us enjoyment. As consumption continues to rise, especially the advent of sugary drinks makes it easier for people to consume added sugars, less sugars and reduced sugars have also become a of concern around the world. In recent years, in WHO and several countries, tax on sugary beverages has been designed to reduce the intake of sugar and prevent the economic costs of obesity and other diseases. This paper reviews the WHO's proposal on sugary drinks tax and the progress of sugary drinks tax in Hungary, Finland, France, Mexico, the United States, South Africa and other countries and regions. The effect of policy on sugary drinks tax was analyzed and considered. Suggestion and support for the progress of China's reduced sugars was provided in the last.

Accounting for product substitution in the analysis of food taxes targeting obesity.

PubMed

Miao, Zhen; Beghin, John C; Jensen, Helen H

2013-11-01

We extend the existing literature on food taxes targeting obesity. We systematically incorporate the implicit substitution between added sugars and solid fats into a comprehensive food demand system and evaluate the effect of taxes on sugars and fats. The approach conditions how food and obesity taxes affect total calorie intake. The proposed methodology accounts for the ability of consumers to substitute leaner low-fat and low-sugar items for rich food items within the same food group. We calibrate this demand system approach using recent food intake data and existing estimates of price and income elasticities of demand. The demand system accounts for both the within-food group substitution and the substitution across these groups. Simulations of taxes on added sugars and solid fat show that the tax impact on consumption patterns is understated and the induced welfare loss is overstated when not allowing for the substitution possibilities within food groups. Copyright © 2012 John Wiley & Sons, Ltd.

77 FR 62213 - Information Collection Request; Representations Regarding Felony Conviction and Tax Delinquent...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-12

... accurately whether they do or do not have any qualifying convictions or tax delinquencies which would prevent... program whether they have any felony convictions or tax delinquencies that would prevent USDA or the...-procurement transactions do not have any felony convictions or tax delinquencies. The AD 3030/3030-FS are...

Using a 'value-added' approach for contextual design of geographic information.

PubMed

May, Andrew J

2013-11-01

The aim of this article is to demonstrate how a 'value-added' approach can be used for user-centred design of geographic information. An information science perspective was used, with value being the difference in outcomes arising from alternative information sets. Sixteen drivers navigated a complex, unfamiliar urban route, using visual and verbal instructions representing the distance-to-turn and junction layout information presented by typical satellite navigation systems. Data measuring driving errors, navigation errors and driver confidence were collected throughout the trial. The results show how driver performance varied considerably according to the geographic context at specific locations, and that there are specific opportunities to add value with enhanced geographical information. The conclusions are that a value-added approach facilitates a more explicit focus on 'desired' (and feasible) levels of end user performance with different information sets, and is a potentially effective approach to user-centred design of geographic information. Copyright © 2012 Elsevier Ltd and The Ergonomics Society. All rights reserved.

The Politics and Statistics of Value-Added Modeling for Accountability of Teacher Preparation Programs

ERIC Educational Resources Information Center

Lincove, Jane Arnold; Osborne, Cynthia; Dillon, Amanda; Mills, Nicholas

2014-01-01

Despite questions about validity and reliability, the use of value-added estimation methods has moved beyond academic research into state accountability systems for teachers, schools, and teacher preparation programs (TPPs). Prior studies of value-added measurement for TPPs test the validity of researcher-designed models and find that measuring…

Tax amnesties, justice perceptions, and filing behavior: a simulation study

PubMed Central

Rechberger, Silvia; Hartner, Martina; Kirchler, Erich; Hämmerle, Franziska

2010-01-01

A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they “deserve”) and value restoration (i.e., restoring the values violated by tax evasion). Hierarchical regression analysis revealed the expected positive influence of justice on subsequent tax compliance. However, when the influence of punishment objectives was controlled for, the influence of justice disappeared, while retribution and value restoration showed positive effects on post-amnesty tax compliance. PMID:20890463

Optimizing value utilizing Toyota Kata methodology in a multidisciplinary clinic.

PubMed

Merguerian, Paul A; Grady, Richard; Waldhausen, John; Libby, Arlene; Murphy, Whitney; Melzer, Lilah; Avansino, Jeffrey

2015-08-01

Value in healthcare is measured in terms of patient outcomes achieved per dollar expended. Outcomes and cost must be measured at the patient level to optimize value. Multidisciplinary clinics have been shown to be effective in providing coordinated and comprehensive care with improved outcomes, yet tend to have higher cost than typical clinics. We sought to lower individual patient cost and optimize value in a pediatric multidisciplinary reconstructive pelvic medicine (RPM) clinic. The RPM clinic is a multidisciplinary clinic that takes care of patients with anomalies of the pelvic organs. The specialties involved include Urology, General Surgery, Gynecology, and Gastroenterology/Motility. From May 2012 to November 2014 we performed time-driven activity-based costing (TDABC) analysis by measuring provider time for each step in the patient flow. Using observed time and the estimated hourly cost of each of the providers we calculated the final cost at the individual patient level, targeting clinic preparation. We utilized Toyota Kata methodology to enhance operational efficiency in an effort to optimize value. Variables measured included cost, time to perform a task, number of patients seen in clinic, percent value-added time (VAT) to patients (face to face time) and family experience scores (FES). At the beginning of the study period, clinic costs were $619 per patient. We reduced conference time from 6 min/patient to 1 min per patient, physician preparation time from 8 min to 6 min and increased Medical Assistant (MA) preparation time from 9.5 min to 20 min, achieving a cost reduction of 41% to $366 per patient. Continued improvements further reduced the MA preparation time to 14 min and the MD preparation time to 5 min with a further cost reduction to $194 (69%) (Figure). During this study period, we increased the number of appointments per clinic. We demonstrated sustained improvement in FES with regards to the families overall experience with their providers

A sustainable biorefinery to convert agricultural residues into value-added chemicals.

PubMed

Liu, Zhiguo; Liao, Wei; Liu, Yan

2016-01-01

Animal wastes are of particular environmental concern due to greenhouse gases emissions, odor problem, and potential water contamination. Anaerobic digestion (AD) is an effective and widely used technology to treat them for bioenergy production. However, the sustainability of AD is compromised by two by-products of the nutrient-rich liquid digestate and the fiber-rich solid digestate. To overcome these limitations, this paper demonstrates a biorefinery concept to fully utilize animal wastes and create a new value-added route for animal waste management. The studied biorefinery includes an AD, electrocoagulation (EC) treatment of the liquid digestate, and fungal conversion of the solid fiber into a fine chemical-chitin. Animal wastes were first treated by an AD to produce methane gas for energy generation to power the entire biorefinery. The resulting liquid digestate was treated by EC to reclaim water. Enzymatic hydrolysis and fungal fermentation were then applied on the cellulose-rich solid digestate to produce chitin. EC water was used as the processing water for the fungal fermentation. The results indicate that the studied biorefinery converts 1 kg dry animal wastes into 17 g fungal biomass containing 12 % of chitin (10 % of glucosamine), and generates 1.7 MJ renewable energy and 8.5 kg irrigation water. This study demonstrates an energy positive and freshwater-free biorefinery to simultaneously treat animal wastes and produce a fine chemical-chitin. The sustainable biorefinery concept provides a win-win solution for agricultural waste management and value-added chemical production.

Unfolding the mechanism of the AAA+ unfoldase VAT by a combined cryo-EM, solution NMR study

PubMed Central

Huang, Rui; Ripstein, Zev A.; Augustyniak, Rafal; Lazniewski, Michal; Ginalski, Krzysztof; Kay, Lewis E.; Rubinstein, John L.

2016-01-01

The AAA+ (ATPases associated with a variety of cellular activities) enzymes play critical roles in a variety of homeostatic processes in all kingdoms of life. Valosin-containing protein-like ATPase of Thermoplasma acidophilum (VAT), the archaeal homolog of the ubiquitous AAA+ protein Cdc48/p97, functions in concert with the 20S proteasome by unfolding substrates and passing them on for degradation. Here, we present electron cryomicroscopy (cryo-EM) maps showing that VAT undergoes large conformational rearrangements during its ATP hydrolysis cycle that differ dramatically from the conformational states observed for Cdc48/p97. We validate key features of the model with biochemical and solution methyl-transverse relaxation optimized spectroscopY (TROSY) NMR experiments and suggest a mechanism for coupling the energy of nucleotide hydrolysis to substrate unfolding. These findings illustrate the unique complementarity between cryo-EM and solution NMR for studies of molecular machines, showing that the structural properties of VAT, as well as the population distributions of conformers, are similar in the frozen specimens used for cryo-EM and in the solution phase where NMR spectra are recorded. PMID:27402735

Value-Added Models and the Measurement of Teacher Productivity. CALDER Working Paper No. 54

ERIC Educational Resources Information Center

Harris, Douglas; Sass, Tim; Semykina, Anastasia

2010-01-01

Research on teacher productivity, and recently developed accountability systems for teachers, rely on value-added models to estimate the impact of teachers on student performance. The authors test many of the central assumptions required to derive value-added models from an underlying structural cumulative achievement model and reject nearly all…

75 FR 63428 - Historic Preservation Certifications for Federal Income Tax Incentives

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-15

... corporations must obtain these certifications to be eligible for tax credits from the Internal Revenue Service... DEPARTMENT OF THE INTERIOR National Park Service 36 CFR Part 67 RIN 1024-AD65 Historic Preservation Certifications for Federal Income Tax Incentives AGENCY: National Park Service, Interior. ACTION...

34 CFR 222.23 - How does a local educational agency determine the aggregate assessed value of its eligible...

Code of Federal Regulations, 2010 CFR

2010-07-01

... adding together the assessed values determined pursuant to paragraph (a)(4) of this section for all... Uses for Determining Base Values Tax classifications of adjacent properties based on highest and best... aggregate assessed value of its eligible Federal property for its section 8002 payment? 222.23 Section 222...

34 CFR 222.23 - How does a local educational agency determine the aggregate assessed value of its eligible...

Code of Federal Regulations, 2012 CFR

2012-07-01

... adding together the assessed values determined pursuant to paragraph (a)(4) of this section for all... Uses for Determining Base Values Tax classifications of adjacent properties based on highest and best... aggregate assessed value of its eligible Federal property for its section 8002 payment? 222.23 Section 222...

34 CFR 222.23 - How does a local educational agency determine the aggregate assessed value of its eligible...

Code of Federal Regulations, 2011 CFR

2011-07-01

... adding together the assessed values determined pursuant to paragraph (a)(4) of this section for all... Uses for Determining Base Values Tax classifications of adjacent properties based on highest and best... aggregate assessed value of its eligible Federal property for its section 8002 payment? 222.23 Section 222...

34 CFR 222.23 - How does a local educational agency determine the aggregate assessed value of its eligible...

Code of Federal Regulations, 2013 CFR

2013-07-01

... adding together the assessed values determined pursuant to paragraph (a)(4) of this section for all... Uses for Determining Base Values Tax classifications of adjacent properties based on highest and best... aggregate assessed value of its eligible Federal property for its section 8002 payment? 222.23 Section 222...

34 CFR 222.23 - How does a local educational agency determine the aggregate assessed value of its eligible...

Code of Federal Regulations, 2014 CFR

2014-07-01

... adding together the assessed values determined pursuant to paragraph (a)(4) of this section for all... Uses for Determining Base Values Tax classifications of adjacent properties based on highest and best... aggregate assessed value of its eligible Federal property for its section 8002 payment? 222.23 Section 222...

Transfer, composition and technological characterization of the lactic acid bacterial populations of the wooden vats used to produce traditional stretched cheeses.

PubMed

Scatassa, Maria Luisa; Gaglio, Raimondo; Macaluso, Giusi; Francesca, Nicola; Randazzo, Walter; Cardamone, Cinzia; Di Grigoli, Antonino; Moschetti, Giancarlo; Settanni, Luca

2015-12-01

The biofilms of 12 wooden vats used for the production of the traditional stretched cheeses Caciocavallo Palermitano and PDO Vastedda della valle del Belìce were investigated. Salmonella spp. and Listeria monocytogenes were never detected. Total coliforms were at low numbers with Escherichia coli found only in three vats. Coagulase-positive staphylococci (CPS) were below the enumeration limit, whereas lactic acid bacteria (LAB) dominated the surfaces of all vats. In general, the dominance was showed by coccus LAB. Enterococci were estimated at high numbers, but usually between 1 and 2 Log cycles lower than other LAB. LAB populations were investigated at species and strain level and for their technological properties relevant in cheese production. Eighty-five strains were analysed by a polyphasic genetic approach and allotted into 16 species within the genera Enterococcus, Lactobacillus, Lactococcus, Leuconostoc, Pediococcus and Streptococcus. Enterococcus faecium was found in all wooden vats and the species most frequently isolated were Enterococcus faecalis, Lactococcus lactis, Leuconostoc mesenteroides, Pediococcus acidilactici and Streptococcus thermophilus. The study of the quantitative data on acidification rate, autolysis kinetics, diacetyl production, antibacterial compound generation and proteolysis by cluster and principal component analysis led to the identification of some strains with promising dairy characteristics. Interestingly, a consistent percentage of LAB was bacteriocin-like inhibitory substances (BLIS) producer. Thus, the microbial biofilms of the wooden vats analysed in this study might contribute actively to the stability of the final cheeses. Copyright © 2015 Elsevier Ltd. All rights reserved.

Comparison between several techniques of olive tree bark extraction (Tunisian Chemlali variety).

PubMed

Issaoui, Aimen; Ksibi, Hatem; Ksibi, Mohamed

2017-01-01

In order to better understand the chemical composition of the olive tree bark of Tunisian chemlali variety (Olea europaea cv. 'Chemlali'), this material was extracted by different ways. Compositions of extracts were used at best-selected conditions for each technique, and characterised using HPLC, LC/MS and GC-MS techniques. Analyses are conducted to an important variety of high carbon number compounds such as aliphatic compounds as nanocosane and heptacosane, and molecules with high value added tax (VAT) which can be classified as follows: diterpenes as phytol, triterpenes as squalene and also esters as Benzyl cinnamate. Hydrodistillation at high pressure seems to be a very common method to get a wide variety of compounds, the results are better than the ones obtained using supercritical fluid extraction and solvent extraction.

A Brief History of Educational "Value-Added": How Did We Get to Where We Are?

ERIC Educational Resources Information Center

Saunders, Lesley

1999-01-01

Explains how and why the economics concept "value added" came to be used in an educational context, focusing on early usage in the United Kingdom. The term has been developed, used, and defined in various, conflicting ways. Some ambiguities cannot be eliminated. Value-added effectiveness measures involve value judgments. (44 references)…

Is there potential added value in COSMO-CLM forced by ERA reanalysis data?

NASA Astrophysics Data System (ADS)

Lenz, Claus-Jürgen; Früh, Barbara; Adalatpanah, Fatemeh Davary

2017-12-01

An application of the potential added value (PAV) concept suggested by Di Luca et al. (Clim Dyn 40:443-464, 2013a) is applied to ERA Interim driven runs of the regional climate model COSMO-CLM. They are performed for the time period 1979-2013 for the EURO-CORDEX domain at horizontal grid resolutions 0.11°, 0.22°, and 0.44° such that the higher resolved model grid fits into the next coarser grid. The concept of the potential added value is applied to annual, seasonal, and monthly means of the 2 m air temperature. Results show the highest potential added value at the run with the finest grid and generally increasing PAV with increasing resolution. The potential added value strongly depends on the season as well as the region of consideration. The gain of PAV is higher enhancing the resolution from 0.44° to 0.22° than from 0.22° to 0.11°. At grid aggregations to 0.88° and 1.76° the differences in PAV between the COSMO-CLM runs on the mentioned grid resolutions are maximal. They nearly vanish at aggregations to even coarser grids. In all cases the PAV is dominated by at least 80% by its stationary part.

The Relationship between Components of the Ohio Local School District Report Card and the Outcome of a School Tax Levy

ERIC Educational Resources Information Center

Wheatley, Vicki Ann

2012-01-01

The relationship between components of the local school district report card, school district typology, and the outcome of public school tax levy requests were examined in this study. A correlation research design was used to measure the relationship between the independent variables (performance index, average yearly progress, value added,…

Exploring the potential uses of value-added metrics in the context of postgraduate medical education.

PubMed

Gregory, Simon; Patterson, Fiona; Baron, Helen; Knight, Alec; Walsh, Kieran; Irish, Bill; Thomas, Sally

2016-10-01

Increasing pressure is being placed on external accountability and cost efficiency in medical education and training internationally. We present an illustrative data analysis of the value-added of postgraduate medical education. We analysed historical selection (entry) and licensure (exit) examination results for trainees sitting the UK Membership of the Royal College of General Practitioners (MRCGP) licensing examination (N = 2291). Selection data comprised: a clinical problem solving test (CPST); a situational judgement test (SJT); and a selection centre (SC). Exit data was an applied knowledge test (AKT) from MRCGP. Ordinary least squares (OLS) regression analyses were used to model differences in attainment in the AKT based on performance at selection (the value-added score). Results were aggregated to the regional level for comparisons. We discovered significant differences in the value-added score between regional training providers. Whilst three training providers confer significant value-added, one training provider was significantly lower than would be predicted based on the attainment of trainees at selection. Value-added analysis in postgraduate medical education potentially offers useful information, although the methodology is complex, controversial, and has significant limitations. Developing models further could offer important insights to support continuous improvement in medical education in future.

Value-Added Dairy Products from Grass-Based Dairy Farms: A Case Study in Vermont

ERIC Educational Resources Information Center

Wang, Qingbin; Parsons, Robert; Colby, Jennifer; Castle, Jeffrey

2016-01-01

On-farm processing of value-added dairy products can be a way for small dairy farms to diversify production and increase revenue. This article examines characteristics of three groups of Vermont farmers who have grass-based dairy farms--those producing value-added dairy products, those interested in such products, and those not interested in such…

A review on fabricating tissue scaffolds using vat photopolymerization.

PubMed

Chartrain, Nicholas A; Williams, Christopher B; Whittington, Abby R

2018-05-09

Vat Photopolymerization (stereolithography, SLA), an Additive Manufacturing (AM) or 3D printing technology, holds particular promise for the fabrication of tissue scaffolds for use in regenerative medicine. Unlike traditional tissue scaffold fabrication techniques, SLA is capable of fabricating designed scaffolds through the selective photopolymerization of a photopolymer resin on the micron scale. SLA offers unprecedented control over scaffold porosity and permeability, as well as pore size, shape, and interconnectivity. Perhaps even more significantly, SLA can be used to fabricate vascular networks that may encourage angio and vasculogenesis. Fulfilling this potential requires the development of new photopolymers, the incorporation of biochemical factors into printed scaffolds, and an understanding of the effects scaffold geometry have on cell viability, proliferation, and differentiation. This review compares SLA to other scaffold fabrication techniques, highlights significant advances in the field, and offers a perspective on the field's challenges and future directions. Engineering de novo tissues continues to be challenging due, in part, to our inability to fabricate complex tissue scaffolds that can support cell proliferation and encourage the formation of developed tissue. The goal of this review is to first introduce the reader to traditional and Additive Manufacturing scaffold fabrication techniques. The bulk of this review will then focus on apprising the reader of current research and provide a perspective on the promising use of vat photopolymerization (stereolithography, SLA) for the fabrication of complex tissue scaffolds. Copyright © 2018 Acta Materialia Inc. Published by Elsevier Ltd. All rights reserved.

The effect of added dimensionality on perceived image value

NASA Astrophysics Data System (ADS)

Farnand, Susan

2008-01-01

Texture is an important element of the world around us. It can convey information about the object at hand. Although embossing has been used in a limited way, to enhance the appearance of greeting cards and book covers for example, texture is something that printed material traditionally lacks. Recently, techniques have been developed that allow the incorporation of texture in printed material. Prints made using such processes are similar to traditional 2D prints but have added texture such that a reproduction of an oil painting can have the texture of oil paint on canvas or a picture of a lizard can actually have the texture of lizard skin. It seems intuitive that the added dimensionality would add to the perceived quality of the image, but to what degree? To examine the question of the impact of a third dimension on the perceived quality of printed images, a survey was conducted asking participants to determine the relative worth of sets of print products. Pairs of print products were created, where one print of each pair was 2D and the other was the same image with added texture. Using these print pairs, thirty people from the Rochester Institute of Technology community were surveyed. The participants were shown seven pairs of print products and asked to rate the relative value of each pair by apportioning a specified amount of money between the two items according to their perception of what each item was worth. The results indicated that the addition of a third dimension or texture to the printed images gave a clear boost to the perceived worth of the printed products. The rating results were 50% higher for the 3D products than the 2D products, with the participants apportioning approximately 60% of each dollar to the 3D product and 40% to the 2D product. About 80% of the time participants felt that the 3D items had at least some added value over their 2D counterparts, about 15% of the time, they felt the products were essentially equivalent in value and 4% of

PDF added value of a high resolution climate simulation for precipitation

NASA Astrophysics Data System (ADS)

Soares, Pedro M. M.; Cardoso, Rita M.

2015-04-01

General Circulation Models (GCMs) are models suitable to study the global atmospheric system, its evolution and response to changes in external forcing, namely to increasing emissions of CO2. However, the resolution of GCMs, of the order of 1o, is not sufficient to reproduce finer scale features of the atmospheric flow related to complex topography, coastal processes and boundary layer processes, and higher resolution models are needed to describe observed weather and climate. The latter are known as Regional Climate Models (RCMs) and are widely used to downscale GCMs results for many regions of the globe and are able to capture physically consistent regional and local circulations. Most of the RCMs evaluations rely on the comparison of its results with observations, either from weather stations networks or regular gridded datasets, revealing the ability of RCMs to describe local climatic properties, and assuming most of the times its higher performance in comparison with the forcing GCMs. The additional climatic details given by RCMs when compared with the results of the driving models is usually named as added value, and it's evaluation is still scarce and controversial in the literuature. Recently, some studies have proposed different methodologies to different applications and processes to characterize the added value of specific RCMs. A number of examples reveal that some RCMs do add value to GCMs in some properties or regions, and also the opposite, elighnening that RCMs may add value to GCM resuls, but improvements depend basically on the type of application, model setup, atmospheric property and location. The precipitation can be characterized by histograms of daily precipitation, or also known as probability density functions (PDFs). There are different strategies to evaluate the quality of both GCMs and RCMs in describing the precipitation PDFs when compared to observations. Here, we present a new method to measure the PDF added value obtained from

Change detection using Landsat images and an analysis of the linkages between the change and property tax values in the Istanbul Province of Turkey.

PubMed

Canaz, Sibel; Aliefendioğlu, Yeşim; Tanrıvermiş, Harun

2017-09-15

In this study, the Istanbul Province was monitored using Landsat 5 TM, MSS, Landsat 7 ETM+, and Landsat 8 OLI imagery from the years 1986, 2000, 2009, 2011, 2013, and 2015 in order to assess land cover changes in the province. The aim of the study was to classify manmade structures, land, green, and water areas, and to observe the changes in the province using satellite images. After classification, the images were compared in selected years to observe land cover. Moreover, these changes were correlated with the property tax values of Istanbul by years. The findings of the study showed that manmade structure areas increased while vegetation areas decreased due to rapid population growth, urbanization, and industrial and commercial development in Istanbul. These changes also explain the transformation of land from rural and natural areas to residential use, and serve as a tool with which to assess land value increments. Land value capturing is critical for the analysis of the linkages between the changes in land cover, and for assessing land transformation and urban growth. Due to inadequate market data, real estate tax values were used to analyze the linkages between detection changes, land cover, and taxation. In fact, the declared tax values of land owners are generally lower than the actual market values and therefore it is not possible to transfer the value increasing of land in urban areas by using property taxation from the owner to local and central governments. The research results also show that the integration of remote sensing results with real estate market data give us to determine the tax base values of real estate more realistically. Copyright © 2017 Elsevier Ltd. All rights reserved.

Value-added beef products (Productos Carnicos con Valor Agregado)

Treesearch

Mac Donaldson; Will Holder; Jan Holder

2006-01-01

I'm speaking for Will and Jan Holder, who couldn't be here. I happen to be familiar with Will and Jan's company, Ervin's Natural Beef, and its program because I've sold them cattle. Will and Jan's value-added beef program is based on their family ranch in the area known as The Blue, in the mountains of eastern Arizona.

78 FR 70260 - Inviting Applications for Value-Added Producer Grants

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-25

... end goals. All proposals must demonstrate economic viability and sustainability in order to compete... development of a defined program of economic planning activities to determine the viability of a potential... enter into value-added activities. Awards may be made for either economic planning or working capital...

Assessing the Added Value of Dynamical Downscaling Using the Standardized Precipitation Index

EPA Science Inventory

In this study, the Standardized Precipitation Index (SPI) is used to ascertain the added value of dynamical downscaling over the contiguous United States. WRF is used as a regional climate model (RCM) to dynamically downscale reanalysis fields to compare values of SPI over drough...

Predominance of Abdominal Visceral Adipose Tissue Reflects the Presence of Aortic Valve Calcification.

PubMed

Oikawa, Masayoshi; Owada, Takashi; Yamauchi, Hiroyuki; Misaka, Tomofumi; Machii, Hirofumi; Yamaki, Takayoshi; Sugimoto, Koichi; Kunii, Hiroyuki; Nakazato, Kazuhiko; Suzuki, Hitoshi; Saitoh, Shu-Ichi; Takeishi, Yasuchika

2016-01-01

Background. Aortic valve calcification (AVC) is a common feature of aging and is related to coronary artery disease. Although abdominal visceral adipose tissue (VAT) plays fundamental roles in coronary artery disease, the relationship between abdominal VAT and AVC is not fully understood. Methods. We investigated 259 patients who underwent cardiac and abdominal computed tomography (CT). AVC was defined as calcified lesion on the aortic valve by CT. %abdominal VAT was calculated as abdominal VAT area/total adipose tissue area. Results. AVC was detected in 75 patients, and these patients showed higher %abdominal VAT (44% versus 38%, p < 0.05) compared to those without AVC. When the cutoff value of %abdominal VAT was set at 40.9%, the area under the curve to diagnose AVC was 0.626. Multivariable logistic regression analysis showed that age (OR 1.120, 95% CI 1.078-1.168, p < 0.01), diabetes (OR 2.587, 95% CI 1.323-5.130, p < 0.01), and %abdominal VAT (OR 1.032, 95% CI 1.003-1.065, p < 0.05) were independent risk factors for AVC. The net reclassification improvement value for detecting AVC was increased when %abdominal VAT was added to the model: 0.5093 (95% CI 0.2489-0.7697, p < 0.01). Conclusion. We determined that predominance of VAT is associated with AVC.

Predominance of Abdominal Visceral Adipose Tissue Reflects the Presence of Aortic Valve Calcification

PubMed Central

Oikawa, Masayoshi; Owada, Takashi; Yamauchi, Hiroyuki; Misaka, Tomofumi; Machii, Hirofumi; Yamaki, Takayoshi; Sugimoto, Koichi; Kunii, Hiroyuki; Nakazato, Kazuhiko; Suzuki, Hitoshi; Saitoh, Shu-ichi; Takeishi, Yasuchika

2016-01-01

Background. Aortic valve calcification (AVC) is a common feature of aging and is related to coronary artery disease. Although abdominal visceral adipose tissue (VAT) plays fundamental roles in coronary artery disease, the relationship between abdominal VAT and AVC is not fully understood. Methods. We investigated 259 patients who underwent cardiac and abdominal computed tomography (CT). AVC was defined as calcified lesion on the aortic valve by CT. %abdominal VAT was calculated as abdominal VAT area/total adipose tissue area. Results. AVC was detected in 75 patients, and these patients showed higher %abdominal VAT (44% versus 38%, p < 0.05) compared to those without AVC. When the cutoff value of %abdominal VAT was set at 40.9%, the area under the curve to diagnose AVC was 0.626. Multivariable logistic regression analysis showed that age (OR 1.120, 95% CI 1.078–1.168, p < 0.01), diabetes (OR 2.587, 95% CI 1.323–5.130, p < 0.01), and %abdominal VAT (OR 1.032, 95% CI 1.003–1.065, p < 0.05) were independent risk factors for AVC. The net reclassification improvement value for detecting AVC was increased when %abdominal VAT was added to the model: 0.5093 (95% CI 0.2489–0.7697, p < 0.01). Conclusion. We determined that predominance of VAT is associated with AVC. PMID:26904670

Incidence of Russian log export tax: A vertical log-lumber model

Treesearch

Ying Lin; Daowei Zhang

2017-01-01

In 2007, Russia imposed an ad valorem tax on its log exports that lasted until 2012. In this paper, weuse a Muth-type equilibrium displacement model to investigate the market and welfare impacts of this tax, utilizing a vertical linkage between log and lumber markets and considering factor substitution. Our theoretical analysis indicates...

The added clinical and economic value of diagnostic testing for epilepsy surgery.

PubMed

Hinde, Sebastian; Soares, Marta; Burch, Jane; Marson, Anthony; Woolacott, Nerys; Palmer, Stephen

2014-05-01

The costs, benefits and risks associated with diagnostic imaging investigations for epilepsy surgery necessitate the identification of an optimal pathway in the pre-surgical workup. In order to assess the added value of additional investigations a full cost-effectiveness evaluation should be conducted, taking into account all of the life-time costs and benefits associated with undertaking additional investigations. This paper considers and applies the appropriate framework against which a full evaluation should be assessed. We conducted a systematic review to evaluate the progression of the literature through this framework, finding that only isolated elements of added value have been appropriately evaluated. The results from applying the full added value framework are also presented, identifying an optimal strategy for pre-surgical evaluation for temporal lobe epilepsy surgery. Our results suggest that additional FDG-PET and invasive EEG investigations after an initially discordant MRI and video-EEG appears cost-effective, and that the value of subsequent invasive-EEGs is closely linked to the maintenance of longer-term benefits after surgery. It is integral to the evaluation of imaging technologies in the work-up for epilepsy surgery that the impact of the use of these technologies on clinical decision-making, and on further treatment decisions, is considered fully when informing cost-effectiveness. Copyright © 2014 The Authors. Published by Elsevier B.V. All rights reserved.

What's the Difference? A Model for Measuring the Value Added by Higher Education in Australia

ERIC Educational Resources Information Center

Coates, Hamish

2009-01-01

Measures of student learning are playing an increasingly significant role in determining the quality and productivity of higher education. This paper evaluates approaches for estimating the value added by university education, and proposes a methodology for use by institutions and systems. The paper argues that value-added measures of learning are…

All Sizzle and No Steak: Value-Added Model Doesn't Add Value in Houston

ERIC Educational Resources Information Center

Amrein-Beardsley, Audrey; Geiger, Tray

2017-01-01

Houston's experience with the Educational Value-Added Assessment System (R) (EVAAS) raises questions that other districts should consider before buying the software and using it for high-stakes decisions. Researchers found that teachers in Houston, all of whom were under the EVAAS gun, but who taught relatively more racial minority students,…

A Correlated Random Effects Model for Nonignorable Missing Data in Value-Added Assessment of Teacher Effects

ERIC Educational Resources Information Center

Karl, Andrew T.; Yang, Yan; Lohr, Sharon L.

2013-01-01

Value-added models have been widely used to assess the contributions of individual teachers and schools to students' academic growth based on longitudinal student achievement outcomes. There is concern, however, that ignoring the presence of missing values, which are common in longitudinal studies, can bias teachers' value-added scores.…

Using a Value-Added Approach to Assess the Sociology Major

ERIC Educational Resources Information Center

Pedersen, Daphne E.; White, Frank

2011-01-01

Universities across the nation have been called upon to provide evidence of student learning through direct means of assessment. Value-added assessment, which aims to document the development of student learning from the beginning of the university experience to the end, has been called "accountability's new frontier" by the American…

Measuring Teacher Effectiveness with the Pennsylvania Value-Added Assessment System

ERIC Educational Resources Information Center

Bowen, Naomi

2017-01-01

The purpose of this research was to determine if the Pennsylvania Value-Added Assessment System Average Growth Index (PVAAS AGI) scores, derived from standardized tests and calculated for Pennsylvania schools, provide a valid and reliable assessment of teacher effectiveness, as these scores are currently used to derive 15% of the annual…

How Do Value-Added Indicators Compare to Other Measures of Teacher Effectiveness? What We Know Series: Value-Added Methods and Applications. Knowledge Brief 5

ERIC Educational Resources Information Center

Harris, Douglas N.

2012-01-01

In the recent drive to revamp teacher evaluation and accountability, measures of a teacher's value added have played the starring role. But the star of the show is not always the best actor, nor can the star succeed without a strong supporting cast. In assessing teacher performance, observations of classroom practice, portfolios of teachers' work,…

On the added value of forensic science and grand innovation challenges for the forensic community.

PubMed

van Asten, Arian C

2014-03-01

In this paper the insights and results are presented of a long term and ongoing improvement effort within the Netherlands Forensic Institute (NFI) to establish a valuable innovation programme. From the overall perspective of the role and use of forensic science in the criminal justice system, the concepts of Forensic Information Value Added (FIVA) and Forensic Information Value Efficiency (FIVE) are introduced. From these concepts the key factors determining the added value of forensic investigations are discussed; Evidential Value, Relevance, Quality, Speed and Cost. By unravelling the added value of forensic science and combining this with the future needs and scientific and technological developments, six forensic grand challenges are introduced: i) Molecular Photo-fitting; ii) chemical imaging, profiling and age estimation of finger marks; iii) Advancing Forensic Medicine; iv) Objective Forensic Evaluation; v) the Digital Forensic Service Centre and vi) Real time In-Situ Chemical Identification. Finally, models for forensic innovation are presented that could lead to major international breakthroughs on all these six themes within a five year time span. This could cause a step change in the added value of forensic science and would make forensic investigative methods even more valuable than they already are today. © 2013. Published by Elsevier Ireland Ltd on behalf of Forensic Science Society. All rights reserved.

Economic Impact of NMMO Pretreatment on Ethanol and Biogas Production from Pinewood

PubMed Central

Zilouei, Hamid; Taherzadeh, Mohammad J.

2014-01-01

Processes for ethanol and biogas (scenario 1) and biomethane (scenario 2) production from pinewood improved by N-methylmorpholine-N-oxide (NMMO) pretreatment were developed and simulated by Aspen plus. These processes were compared with two processes using steam explosion instead of NMMO pretreatment ethanol (scenario 3) and biomethane (scenario 4) production, and the economies of all processes were evaluated by Aspen Process Economic Analyzer. Gasoline equivalent prices of the products including 25% value added tax (VAT) and selling and distribution expenses for scenarios 1 to 4 were, respectively, 1.40, 1.20, 1.24, and 1.04 €/l, which are lower than gasoline price. The profitability indexes for scenarios 1 to 4 were 1.14, 0.93, 1.16, and 0.96, respectively. Despite the lower manufacturing costs of biomethane, the profitability indexes of these processes were lower than those of the bioethanol processes, because of higher capital requirements. The results showed that taxing rule is an effective parameter on the economy of the biofuels. The gasoline equivalent prices of the biofuels were 15–37% lower than gasoline; however, 37% of the gasoline price contributes to energy and carbon dioxide tax which are not included in the prices of biofuels based on the Swedish taxation rules. PMID:25276777

Economic impact of NMMO pretreatment on ethanol and biogas production from pinewood.

PubMed

Shafiei, Marzieh; Karimi, Keikhosro; Zilouei, Hamid; Taherzadeh, Mohammad J

2014-01-01

Processes for ethanol and biogas (scenario 1) and biomethane (scenario 2) production from pinewood improved by N-methylmorpholine-N-oxide (NMMO) pretreatment were developed and simulated by Aspen plus. These processes were compared with two processes using steam explosion instead of NMMO pretreatment ethanol (scenario 3) and biomethane (scenario 4) production, and the economies of all processes were evaluated by Aspen Process Economic Analyzer. Gasoline equivalent prices of the products including 25% value added tax (VAT) and selling and distribution expenses for scenarios 1 to 4 were, respectively, 1.40, 1.20, 1.24, and 1.04 €/l, which are lower than gasoline price. The profitability indexes for scenarios 1 to 4 were 1.14, 0.93, 1.16, and 0.96, respectively. Despite the lower manufacturing costs of biomethane, the profitability indexes of these processes were lower than those of the bioethanol processes, because of higher capital requirements. The results showed that taxing rule is an effective parameter on the economy of the biofuels. The gasoline equivalent prices of the biofuels were 15-37% lower than gasoline; however, 37% of the gasoline price contributes to energy and carbon dioxide tax which are not included in the prices of biofuels based on the Swedish taxation rules.

Effects of a price increase on purchases of sugar sweetened beverages. Results from a randomized controlled trial.

PubMed

Waterlander, Wilma Elzeline; Ni Mhurchu, Cliona; Steenhuis, Ingrid H M

2014-07-01

Sugar sweetened beverage (SSB) taxes are receiving increased political interest. However, there have been no experimental studies of the effects of price increases on SSBs or the effects on close substitutes such as diet drinks, alcohol or sugary snacks. Therefore, the aim of this study was to examine the effects of a price increase on SSBs on beverage and snack purchases using a randomized controlled design within a three-dimensional web-based supermarket. The trial contained two conditions: experimental condition with a 19% tax on SSBs (to reflect an increase in Dutch value added tax from 6% to 19%); and a control condition with regular prices. N = 102 participants were randomized and purchased groceries on a single occasion at a three-dimensional Virtual Supermarket. Data were analysed using independent t-tests and regression analysis. Results showed that participants in the price increase condition purchased significantly less SSBs than the control group (B = -.90; 95% CI = -1.70 to -.10 L per household per week). There were no significant effects on purchases in other beverage or snack food categories. This means that the higher VAT rate was effective in reducing SSB purchases and had no negative side-effects. Copyright © 2014. Published by Elsevier Ltd.

Efficacy and cost of video-assisted thoracoscopic partial pleurectomy versus talc pleurodesis in patients with malignant pleural mesothelioma (MesoVATS): an open-label, randomised, controlled trial.

PubMed

Rintoul, Robert C; Ritchie, Andrew J; Edwards, John G; Waller, David A; Coonar, Aman S; Bennett, Maxine; Lovato, Eleonora; Hughes, Victoria; Fox-Rushby, Julia A; Sharples, Linda D

2014-09-20

Malignant pleural mesothelioma incidence continues to rise, with few available evidence-based therapeutic options. Results of previous non-randomised studies suggested that video-assisted thoracoscopic partial pleurectomy (VAT-PP) might improve symptom control and survival. We aimed to compare efficacy in terms of overall survival, and cost, of VAT-PP and talc pleurodesis in patients with malignant pleural mesothelioma. We undertook an open-label, parallel-group, randomised, controlled trial in patients aged 18 years or older with any subtype of confirmed or suspected mesothelioma with pleural effusion, recruited from 12 hospitals in the UK. Eligible patients were randomly assigned (1:1) to either VAT-PP or talc pleurodesis by computer-generated random numbers, stratified by European Organisation for Research and Treatment of Cancer risk category (high vs low). The primary outcome was overall survival at 1 year, analysed by intention to treat (all patients randomly assigned to a treatment group with a final diagnosis of mesothelioma). This trial is registered with ClinicalTrials.gov, number NCT00821860. Between Oct 24, 2003, and Jan 24, 2012, we randomly assigned 196 patients, of whom 175 (88 assigned to talc pleurodesis, 87 assigned to VAT-PP) had confirmed mesothelioma. Overall survival at 1 year was 52% (95% CI 41-62) in the VAT-PP group and 57% (46-66) in the talc pleurodesis group (hazard ratio 1·04 [95% CI 0·76-1·42]; p=0·81). Surgical complications were significantly more common after VAT-PP than after talc pleurodesis, occurring in 24 (31%) of 78 patients who completed VAT-PP versus ten (14%) of 73 patients who completed talc pleurodesis (p=0·019), as were respiratory complications (19 [24%] vs 11 [15%]; p=0·22) and air-leak beyond 10 days (five [6%] vs one [1%]; p=0·21), although not significantly so. Median hospital stay was longer at 7 days (IQR 5-11) in patients who received VAT-PP compared with 3 days (2-5) for those who received talc

Adding Value to Scholarly Journals through a Citation Indexing System

ERIC Educational Resources Information Center

Zainab, A. N.; Abrizah, A.; Raj, R. G.

2013-01-01

Purpose: The purpose of this paper is to relate the problems identified about scholarly journal publishing in Malaysia to establish motivation for the system development; to describe the design of MyCite, a Malaysian citation indexing system and to highlight the added value to journals and articles indexed through the generation of bibliometrics…

Government Workers Adding Societal Value: The Ohio Workforce Development Program

ERIC Educational Resources Information Center

Guerra, Ingrid; Bernardez, Mariano; Jones, Michael; Zidan, Suhail

2005-01-01

This case study illustrates the application of Mega--adding measurable value for all stakeholders including society--as the central and ultimate focus for needs assessment. In this case, two needs assessment studies were conducted within a five-year period (1999-2003) with the State of Ohio's Workforce Development (WD) program. An initial needs…

A New Interpretation of Augmented Subscores and Their Added Value in Terms of Parallel Forms

ERIC Educational Resources Information Center

Sinharay, Sandip

2018-01-01

The value-added method of Haberman is arguably one of the most popular methods to evaluate the quality of subscores. The method is based on the classical test theory and deems a subscore to be of added value if the subscore predicts the corresponding true subscore better than does the total score. Sinharay provided an interpretation of the added…

Korea Institute for Advanced Study Value-Added Galaxy Catalog

NASA Astrophysics Data System (ADS)

Choi, Yun-Young; Han, Du-Hwan; Kim, Sungsoo S.

2010-12-01

We present the Korea Institute for Advanced Study Value-Added Galaxy Catalog (KIAS VAGC),a catalog of galaxies based on the Large Scale Structure (LSS) sample of New York University Value-Added Galaxy Catalog (NYU VAGC) Data Release 7. Our catalog supplements redshifts of 10,497 galaxies with 10 < r_{P} ≤ 17.6 (1455 with 10 < r_{P} ≤ 14.5) to the NYU VAGC LSS sample. Redshifts from various existing catalogs such as the Updated Zwicky Catalog, the IRAS Point Source Catalog Redshift Survey, the Third Reference Catalogue of Bright Galaxies, and the Two Degree Field Galaxy Redshift Survey have been put into the NYU VAGC photometric catalog. Our supplementation significantly improves spectroscopic completeness: the area covered by the spectroscopic sample with completeness higher than 95% increases from 2.119 to 1.737 sr.Our catalog also provides morphological types of all galaxies that are determined by the automated morphology classification scheme of Park & Choi (2005), and related parameters, together with fundamental photometry parameters supplied by the NYU VAGC. Our catalog contains matches to objects in the Max Planck for Astronomy (MPA) & Johns Hopkins University (JHU) spectrum measurements (Data Release 7). This new catalog, the KIAS VAGC, is complementary to the NYU VAGC and MPA-JHU catalog.

26 CFR 1.1015-5 - Increased basis for gift tax paid.

Code of Federal Regulations, 2011 CFR

2011-04-01

... market value of $53,000 and a basis in the hands of G of $20,000. G paid gift tax of $5,250 on the..., 1958, and the gift tax paid on the transfer to J did not exceed $43,000 ($63,000, fair market value of... in this paragraph, the values to be used are those finally determined for purposes of the gift tax...

26 CFR 1.1015-5 - Increased basis for gift tax paid.

Code of Federal Regulations, 2014 CFR

2014-04-01

... market value of $53,000 and a basis in the hands of G of $20,000. G paid gift tax of $5,250 on the..., 1958, and the gift tax paid on the transfer to J did not exceed $43,000 ($63,000, fair market value of... in this paragraph, the values to be used are those finally determined for purposes of the gift tax...

26 CFR 1.1015-5 - Increased basis for gift tax paid.

Code of Federal Regulations, 2012 CFR

2012-04-01

... market value of $53,000 and a basis in the hands of G of $20,000. G paid gift tax of $5,250 on the..., 1958, and the gift tax paid on the transfer to J did not exceed $43,000 ($63,000, fair market value of... in this paragraph, the values to be used are those finally determined for purposes of the gift tax...

26 CFR 1.1015-5 - Increased basis for gift tax paid.

Code of Federal Regulations, 2013 CFR

2013-04-01

... market value of $53,000 and a basis in the hands of G of $20,000. G paid gift tax of $5,250 on the..., 1958, and the gift tax paid on the transfer to J did not exceed $43,000 ($63,000, fair market value of... in this paragraph, the values to be used are those finally determined for purposes of the gift tax...

Evaluating Specification Tests in the Context of Value-Added Estimation

ERIC Educational Resources Information Center

Guarino, Cassandra M.; Reckase, Mark D.; Stacy, Brian W.; Wooldridge, Jeffrey M.

2015-01-01

We study the properties of two specification tests that have been applied to a variety of estimators in the context of value-added measures (VAMs) of teacher and school quality: the Hausman test for choosing between student-level random and fixed effects, and a test for feedback (sometimes called a "falsification test"). We discuss…

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86... section 491(a) of the Tax Reform Act of 1984 (TRA '84). (b) Individual retirement plan. An individual... section 491(b) of the Tax Reform Act of 1984 (TRA '84). (c) Other distributions. (1) Distributions under...

Adding Value to Total Joint Arthroplasty Care in an Academic Environment: The Utah Experience.

PubMed

Pelt, Christopher E; Anderson, Mike B; Erickson, Jill A; Gililland, Jeremy M; Peters, Christopher L

2018-06-01

Adding value in a university-based academic health care system provides unique challenges when compared to other health care delivery models. Herein, we describe our experience in adding value to joint arthroplasty care at the University of Utah, where the concept of value-based health care reform has become an embraced and driving force. To improve the value, new resources were needed for care redesign, physician leadership, and engagement in alternative payment models. The changes that occurred at our institution are described. Real-time data and knowledgeable personnel working behind the scenes, while physicians provide clinical care, help move clinical pathway redesigns. Engaged physicians are essential to the successful implementation of value creation and care pathway redesign that can lead to improvements in value. An investment of money and resources toward added infrastructure and personnel is often needed to realize large-scale improvements. Alignment of providers, payers, and hospital administration, including by means of gainsharing programs, can lead to improvements. Although significant care pathway redesign efforts may realize substantial initial cost savings, savings may be asymptotic in nature, which calls into question the likely sustainability of programs that incentivize or penalize payments based on historical targets. Copyright © 2018 Elsevier Inc. All rights reserved.

Development, test-retest reliability and validity of the Pharmacy Value-Added Services Questionnaire (PVASQ)

PubMed Central

Tan, Christine L.; Hassali, Mohamed A.; Saleem, Fahad; Shafie, Asrul A.; Aljadhey, Hisham; Gan, Vincent B.

2015-01-01

Objective: (i) To develop the Pharmacy Value-Added Services Questionnaire (PVASQ) using emerging themes generated from interviews. (ii) To establish reliability and validity of questionnaire instrument. Methods: Using an extended Theory of Planned Behavior as the theoretical model, face-to-face interviews generated salient beliefs of pharmacy value-added services. The PVASQ was constructed initially in English incorporating important themes and later translated into the Malay language with forward and backward translation. Intention (INT) to adopt pharmacy value-added services is predicted by attitudes (ATT), subjective norms (SN), perceived behavioral control (PBC), knowledge and expectations. Using a 7-point Likert-type scale and a dichotomous scale, test-retest reliability (N=25) was assessed by administrating the questionnaire instrument twice at an interval of one week apart. Internal consistency was measured by Cronbach’s alpha and construct validity between two administrations was assessed using the kappa statistic and the intraclass correlation coefficient (ICC). Confirmatory Factor Analysis, CFA (N=410) was conducted to assess construct validity of the PVASQ. Results: The kappa coefficients indicate a moderate to almost perfect strength of agreement between test and retest. The ICC for all scales tested for intra-rater (test-retest) reliability was good. The overall Cronbach’ s alpha (N=25) is 0.912 and 0.908 for the two time points. The result of CFA (N=410) showed most items loaded strongly and correctly into corresponding factors. Only one item was eliminated. Conclusions: This study is the first to develop and establish the reliability and validity of the Pharmacy Value-Added Services Questionnaire instrument using the Theory of Planned Behavior as the theoretical model. The translated Malay language version of PVASQ is reliable and valid to predict Malaysian patients’ intention to adopt pharmacy value-added services to collect partial medicine

Development, test-retest reliability and validity of the Pharmacy Value-Added Services Questionnaire (PVASQ).

PubMed

Tan, Christine L; Hassali, Mohamed A; Saleem, Fahad; Shafie, Asrul A; Aljadhey, Hisham; Gan, Vincent B

2015-01-01

(i) To develop the Pharmacy Value-Added Services Questionnaire (PVASQ) using emerging themes generated from interviews. (ii) To establish reliability and validity of questionnaire instrument. Using an extended Theory of Planned Behavior as the theoretical model, face-to-face interviews generated salient beliefs of pharmacy value-added services. The PVASQ was constructed initially in English incorporating important themes and later translated into the Malay language with forward and backward translation. Intention (INT) to adopt pharmacy value-added services is predicted by attitudes (ATT), subjective norms (SN), perceived behavioral control (PBC), knowledge and expectations. Using a 7-point Likert-type scale and a dichotomous scale, test-retest reliability (N=25) was assessed by administrating the questionnaire instrument twice at an interval of one week apart. Internal consistency was measured by Cronbach's alpha and construct validity between two administrations was assessed using the kappa statistic and the intraclass correlation coefficient (ICC). Confirmatory Factor Analysis, CFA (N=410) was conducted to assess construct validity of the PVASQ. The kappa coefficients indicate a moderate to almost perfect strength of agreement between test and retest. The ICC for all scales tested for intra-rater (test-retest) reliability was good. The overall Cronbach' s alpha (N=25) is 0.912 and 0.908 for the two time points. The result of CFA (N=410) showed most items loaded strongly and correctly into corresponding factors. Only one item was eliminated. This study is the first to develop and establish the reliability and validity of the Pharmacy Value-Added Services Questionnaire instrument using the Theory of Planned Behavior as the theoretical model. The translated Malay language version of PVASQ is reliable and valid to predict Malaysian patients' intention to adopt pharmacy value-added services to collect partial medicine supply.

Persistence of wild Streptococcus thermophilus strains on wooden vat and during the manufacture of a traditional Caciocavallo type cheese.

PubMed

Settanni, L; Di Grigoli, A; Tornambé, G; Bellina, V; Francesca, N; Moschetti, G; Bonanno, A

2012-04-02

The present work was undertaken to evaluate the influence of the wooden dairy plant equipment on the microbiological characteristics of curd to be transformed into Caciocavallo Palermitano cheese. Traditional raw milk productions were performed concomitantly with standard cheese making trials carried out in stainless steel vat inoculated with a commercial starter. Milk from two different farms (A and B) was separately processed. The wooden vat was found to be a reservoir of lactic acid bacteria (LAB), while unwanted (spoilage and/or pathogenic) microorganisms were not hosted or were present at very low levels. All microbial groups were numerically different in bulk milks, showing higher levels for the farm B. LAB, especially thermophilic cocci, dominated the whole cheese making process of all productions. Undesired microorganisms decreased in number or disappeared during transformation, particularly after curd stretching. LAB were isolated from the wooden vat surface and from all dairy samples, subjected to phenotypic and genetic characterization and identification. Streptococcus thermophilus was the species found at the highest concentration in all samples analyzed and it also dominated the microbial community of the wooden vat. Fourteen other LAB species belonging to six genera (Enterococcus, Lactobacillus, Lactococcus, Leuconostoc, Streptococcus and Weissella) were also detected. All S. thermophilus isolates were genetically differentiated and a consortium of four strains persisted during the whole traditional production process. As confirmed by pH and the total acidity after the acidification step, indigenous S. thermophilus strains acted as a mixed starter culture. Copyright © 2012 Elsevier B.V. All rights reserved.

76 FR 37774 - Announcement of Value-Added Producer Grant Application Deadlines

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-28

...-Based Business Ventures develop strategies to create marketing opportunities and to help develop Business Plans for viable marketing opportunities regarding production of bio-based products from... Capital Grants directly related to the processing and/or marketing of value-added products. In order to...

Reducing added sugars in the food supply through a cap-and-trade approach.

PubMed

Basu, Sanjay; Lewis, Kristina

2014-12-01

We estimated the effect of a simulated cap-and-trade policy to reduce added sugar in the food supply. Using nationally representative data on added-sugar content and consumption, we constructed a mathematical model of a cap-and-trade policy and compared its health implications to those of proposals to tax sugar sweetened beverages or added sugars. Capping added-sugar emissions into the food supply by food manufacturers at a rate of 1% per year would be expected to reduce the prevalence of obesity by 1.7 percentage points (95% confidence interval [CI] = 0.9, 2.4; a 4.6% decline) and the incidence of type 2 diabetes by 21.7 cases per 100 000 people (95% CI = 12.9, 30.6; a 4.2% decline) over 20 years, averting approximately $9.7 billion in health care spending. Racial and ethnic minorities would be expected to experience the largest declines. By comparison, equivalent price penalties through excise taxes would be expected to generate smaller health benefits. A cap-and-trade policy to reduce added-sugar intake may reduce obesity and type 2 diabetes to a greater extent than currently-proposed excise taxes.

Economic value added: can it apply to an S corporation medical practice?

PubMed

Shapiro, Michael D

2007-08-01

Typically, owners of medical practices use financial formulas such as ROI and net present value to evaluate the financial benefit of new projects. However, economic value added, a concept used by many large corporations to define and maximize return, may add greater benefit in helping medical practice owners realize a reasonable return on their core business.

Added value measures in education show genetic as well as environmental influence.

PubMed

Haworth, Claire M A; Asbury, Kathryn; Dale, Philip S; Plomin, Robert

2011-02-02

Does achievement independent of ability or previous attainment provide a purer measure of the added value of school? In a study of 4000 pairs of 12-year-old twins in the UK, we measured achievement with year-long teacher assessments as well as tests. Raw achievement shows moderate heritability (about 50%) and modest shared environmental influences (25%). Unexpectedly, we show that for indices of the added value of school, genetic influences remain moderate (around 50%), and the shared (school) environment is less important (about 12%). The pervasiveness of genetic influence in how and how much children learn is compatible with an active view of learning in which children create their own educational experiences in part on the basis of their genetic propensities.

Value-Added Teacher Estimates as Part of Teacher Evaluations: Exploring the Effects of Data and Model Specifications on the Stability of Teacher Value-Added Scores

ERIC Educational Resources Information Center

Kersting, Nicole B.; Chen, Mei-kuang; Stigler, James W.

2013-01-01

If teacher value-added estimates (VAEs) are to be used as indicators of individual teacher performance in teacher evaluation and accountability systems, it is important to understand how much VAEs are affected by the data and model specifications used to estimate them. In this study we explored the effects of three conditions on the stability of…

The general public's willingness to pay for tax increases to support unrestricted access to an Alzheimer's disease medication.

PubMed

Oremus, Mark; Tarride, Jean-Eric; Raina, Parminder; Thabane, Lehana; Foster, Gary; Goldsmith, Charlie H; Clayton, Natasha

2012-11-01

Alzheimer's disease (AD) is a neurodegenerative disorder highlighted by progressive declines in cognitive and functional abilities. Our objective was to assess the general public's maximum willingness to pay ((M)WTP) for an increase in annual personal income taxes to fund unrestricted access to AD medications. We randomly recruited 500 Canadians nationally and used computer-assisted telephone interviewing to administer a questionnaire. The questionnaire contained four 'efficacy' scenarios describing an AD medication as capable of symptomatically treating cognitive decline or modifying disease progression. The scenarios also described the medication as having no adverse effects or a 30% chance of adverse effects. We randomized participants to order of scenarios and willingness-to-pay bid values; (M)WTP for each scenario was the highest accepted bid for that scenario. We conducted linear regression and bootstrap sensitivity analyses to investigate potential determinants of (M)WTP. Mean (M)WTP was highest for the 'disease modification/no adverse effects' scenario ($Can130.26) and lowest for the 'symptomatic treatment/30% chance of adverse effects' scenario ($Can99.16). Bootstrap analyses indicated none of our potential determinants (e.g. age, sex) were associated with participants' (M)WTP. The general public is willing to pay higher income taxes to fund unrestricted access to AD (especially disease-modifying) medications. Consequently, the public should favour placing new AD medications on public drug plans. As far as we are aware, no other study has elicited the general public's willingness to pay for AD medications.

MiR-34a Regulates Axonal Growth of Dorsal Root Ganglia Neurons by Targeting FOXP2 and VAT1 in Postnatal and Adult Mouse.

PubMed

Jia, Longfei; Chopp, Michael; Wang, Lei; Lu, Xuerong; Zhang, Yi; Szalad, Alexandra; Zhang, Zheng Gang

2018-04-10

Hyperglycemia impairs nerve fibers of dorsal root ganglia (DRG) neurons, leading to diabetic peripheral neuropathy (DPN). However, the molecular mechanisms underlying DPN are not fully understood. Using a mouse model of type II diabetes (db/db mouse), we found that microRNA-34a (miR-34a) was over-expressed in DRG, sciatic nerve, and foot pad tissues of db/db mice. In vitro, high glucose significantly upregulated miR-34a in postnatal and adult DRG neurons, which was associated with inhibition of axonal growth. Overexpression and attenuation of miR-34a in postnatal and adult DRG neurons suppressed and promoted, respectively, axonal growth. Bioinformatic analysis suggested that miR-34a putatively targets forkhead box protein P2 (FOXP2) and vesicle amine transport 1 (VAT1), which were decreased in diabetic tissues and in cultured DRG neurons under high glucose conditions. Dual-luciferase assay showed that miR-34a downregulated FOXP2 and VAT1 expression by targeting their 3' UTR. Gain-of- and loss-of-function analysis showed an inverse relation between augmentation of miR-34a and reduction of FOXP2 and VAT1 proteins in postnatal and adult DRG neurons. Knockdown of FOXP2 and VAT1 reduced axonal growth. Together, these findings suggest that miR-34a and its target genes of FOXP2 and VAT1 are involved in DRG neuron damage under hyperglycemia.

Applying value stream mapping techniques to eliminate non-value-added waste for the procurement of endovascular stents.

PubMed

Teichgräber, Ulf K; de Bucourt, Maximilian

2012-01-01

OJECTIVES: To eliminate non-value-adding (NVA) waste for the procurement of endovascular stents in interventional radiology services by applying value stream mapping (VSM). The Lean manufacturing technique was used to analyze the process of material and information flow currently required to direct endovascular stents from external suppliers to patients. Based on a decision point analysis for the procurement of stents in the hospital, a present state VSM was drawn. After assessment of the current status VSM and progressive elimination of unnecessary NVA waste, a future state VSM was drawn. The current state VSM demonstrated that out of 13 processes for the procurement of stents only 2 processes were value-adding. Out of the NVA processes 5 processes were unnecessary NVA activities, which could be eliminated. The decision point analysis demonstrated that the procurement of stents was mainly a forecast driven push system. The future state VSM applies a pull inventory control system to trigger the movement of a unit after withdrawal by using a consignment stock. VSM is a visualization tool for the supply chain and value stream, based on the Toyota Production System and greatly assists in successfully implementing a Lean system. Copyright © 2010 Elsevier Ireland Ltd. All rights reserved.

Will Courts Shape Value-Added Methods for Teacher Evaluation? ACT Working Paper Series. WP-2014-2

ERIC Educational Resources Information Center

Croft, Michelle; Buddin, Richard

2014-01-01

As more states begin to adopt teacher evaluation systems based on value-added measures, legal challenges have been filed both seeking to limit the use of value-added measures ("Cook v. Stewart") and others seeking to require more robust evaluation systems ("Vergara v. California"). This study reviews existing teacher evaluation…

Ionic liquid solutions as extractive solvents for value-added compounds from biomass

PubMed Central

Passos, Helena; Freire, Mara G.; Coutinho, João A. P.

2014-01-01

In the past few years, the number of studies regarding the application of ionic liquids (ILs) as alternative solvents to extract value-added compounds from biomass has been growing. Based on an extended compilation and analysis of the data hitherto reported, the main objective of this review is to provide an overview on the use of ILs and their mixtures with molecular solvents for the extraction of value-added compounds present in natural sources. The ILs (or IL solutions) investigated as solvents for the extraction of natural compounds, such as alkaloids, flavonoids, terpenoids, lipids, among others, are outlined. The extraction techniques employed, namely solid–liquid extraction, and microwave-assisted and ultrasound-assisted extractions, are emphasized and discussed in terms of extraction yields and purification factors. Furthermore, the evaluation of the IL chemical structure and the optimization of the process conditions (IL concentration, temperature, biomass–solvent ratio, etc.) are critically addressed. Major conclusions on the role of the ILs towards the extraction mechanisms and improved extraction yields are additionally provided. The isolation and recovery procedures of the value-added compounds are ascertained as well as some scattered strategies already reported for the IL solvent recovery and reusability. Finally, a critical analysis on the economic impact versus the extraction performance of IL-based methodologies was also carried out and is here presented and discussed. PMID:25516718

Ionic liquid solutions as extractive solvents for value-added compounds from biomass.

PubMed

Passos, Helena; Freire, Mara G; Coutinho, João A P

2014-12-01

In the past few years, the number of studies regarding the application of ionic liquids (ILs) as alternative solvents to extract value-added compounds from biomass has been growing. Based on an extended compilation and analysis of the data hitherto reported, the main objective of this review is to provide an overview on the use of ILs and their mixtures with molecular solvents for the extraction of value-added compounds present in natural sources. The ILs (or IL solutions) investigated as solvents for the extraction of natural compounds, such as alkaloids, flavonoids, terpenoids, lipids, among others, are outlined. The extraction techniques employed, namely solid-liquid extraction, and microwave-assisted and ultrasound-assisted extractions, are emphasized and discussed in terms of extraction yields and purification factors. Furthermore, the evaluation of the IL chemical structure and the optimization of the process conditions (IL concentration, temperature, biomass-solvent ratio, etc.) are critically addressed. Major conclusions on the role of the ILs towards the extraction mechanisms and improved extraction yields are additionally provided. The isolation and recovery procedures of the value-added compounds are ascertained as well as some scattered strategies already reported for the IL solvent recovery and reusability. Finally, a critical analysis on the economic impact versus the extraction performance of IL-based methodologies was also carried out and is here presented and discussed.

Reduced prefrontal and temporal processing and recall of high "sensation value" ads.

PubMed

Langleben, Daniel D; Loughead, James W; Ruparel, Kosha; Hakun, Jonathan G; Busch-Winokur, Samantha; Holloway, Matthew B; Strasser, Andrew A; Cappella, Joseph N; Lerman, Caryn

2009-05-15

Public service announcements (PSAs) are non-commercial broadcast ads that are an important part of televised public health campaigns. "Message sensation value" (MSV), a measure of sensory intensity of audio, visual, and content features of an ad, is an important factor in PSA impact. Some communication theories propose that higher message sensation value brings increased attention and cognitive processing, leading to higher ad impact. Others argue that the attention-intensive format could compete with ad's message for cognitive resources and result in reduced processing of PSA content and reduced overall effectiveness. Brain imaging during PSA viewing provides a quantitative surrogate measure of PSA impact and addresses questions of PSA evaluation and design not accessible with traditional subjective and epidemiological methods. We used Blood Oxygenation Level Dependent (BOLD) functional Magnetic Resonance Imaging (fMRI) and recognition memory measures to compare high and low MSV anti-tobacco PSAs and neutral videos. In a short-delay, forced-choice memory test, frames extracted from PSAs were recognized more accurately than frames extracted from the NV. Frames from the low MSV PSAs were better recognized than frames from the high MSV PSAs. The accuracy of recognition of PSA frames was positively correlated with the prefrontal and temporal, and negatively correlated with the occipital cortex activation. The low MSV PSAs were associated with greater prefrontal and temporal activation, than the high MSV PSAs. The high MSV PSAs produced greater activation primarily in the occipital cortex. These findings support the "dual processing" and "limited capacity" theories of communication that postulate a competition between ad's content and format for the viewers' cognitive resources and suggest that the "attention-grabbing" high MSV format could impede the learning and retention of an ad. These findings demonstrate the potential of using neuroimaging in the design and

Support for a tax increase to provide unrestricted access to an Alzheimer's disease medication: a survey of the general public in Canada.

PubMed

Oremus, Mark; Tarride, Jean-Eric; Clayton, Natasha; Raina, Parminder

2009-12-29

Public drug insurance plans provide limited reimbursement for Alzheimer's disease (AD) medications in many jurisdictions, including Canada and the United Kingdom. This study was conducted to assess Canadians' level of support for an increase in annual personal income taxes to fund a public program of unrestricted access to AD medications. A telephone survey was administered to a national sample of 500 adult Canadians. The survey contained four scenarios describing a hypothetical, new AD medication. Descriptions varied across scenarios: the medication was alternatively described as being capable of treating the symptoms of cognitive decline or of halting the progression of cognitive decline, with either no probability of adverse effects or a 30% probability of primarily gastrointestinal adverse effects. After each scenario, participants were asked whether they would support a tax increase to provide unrestricted access to the drug. Participants who responded affirmatively were asked whether they would pay an additional $75, $150, or $225 per annum in taxes. Multivariable logistic regression analysis was conducted to examine the determinants of support for a tax increase. Eighty percent of participants supported a tax increase for at least one scenario. Support was highest (67%) for the most favourable scenario (halt progression - no adverse effects) and lowest (49%) for the least favourable scenario (symptom treatment - 30% chance of adverse effects). The odds of supporting a tax increase under at least one scenario were approximately 55% less for participants who attached higher ratings to their health state under the assumption that they had moderate AD and almost five times greater if participants thought family members or friends would somewhat or strongly approve of their decision to support a tax increase. A majority of participants would pay an additional $150 per annum in taxes, regardless of scenario. Less than 50% would pay $225. Four out of five persons

Value-added processing of crude glycerol into chemicals and polymers.

PubMed

Luo, Xiaolan; Ge, Xumeng; Cui, Shaoqing; Li, Yebo

2016-09-01

Crude glycerol is a low-value byproduct which is primarily obtained from the biodiesel production process. Its composition is significantly different from that of pure glycerol. Crude glycerol usually contains various impurities, such as water, methanol, soap, fatty acids, and fatty acid methyl esters. Considerable efforts have been devoted to finding applications for converting crude glycerol into high-value products, such as biofuels, chemicals, polymers, and animal feed, to improve the economic viability of the biodiesel industry and overcome environmental challenges associated with crude glycerol disposal. This article reviews recent advances of biological and chemical technologies for value-added processing of crude glycerol into chemicals and polymers, and provides strategies for addressing production challenges. Copyright © 2016 Elsevier Ltd. All rights reserved.

Autonomously Propelled Motors for Value-Added Product Synthesis and Purification.

PubMed

Srivastava, Sarvesh K; Schmidt, Oliver G

2016-06-27

A proof-of-concept design for autonomous, self-propelling motors towards value-added product synthesis and separation is presented. The hybrid motor design consists of two distinct functional blocks. The first, a sodium borohydride (NaBH4 ) granule, serves both as a reaction prerequisite for the reduction of vanillin and also as a localized solid-state fuel in the reaction mixture. The second capping functional block consisting of a graphene-polymer composite serves as a hydrophobic matrix to attract the reaction product vanillyl alcohol (VA), resulting in facile separation of this edible value-added product. These autonomously propelled motors were fabricated at a length scale down to 400 μm, and once introduced in the reaction environment showed rapid bubble-propulsion followed by high-purity separation of the reaction product (VA) by the virtue of the graphene-polymer cap acting as a mesoporous sponge. The concept has excellent potential towards the synthesis/isolation of industrially important compounds, affinity-based product separation, pollutant remediation (such as heavy metal chelation/adsorption), as well as localized fuel-gradients as an alternative to external fuel dependency. © 2016 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

Value-Added Electricity Services: New Roles for Utilities and Third-Party Providers

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

Blansfield, J.; Wood, L.; Katofsky, R.

New energy generation, storage, delivery, and end-use technologies support a broad range of value-added electricity services for retail electricity customers. Sophisticated energy management services, distributed generation coupled with storage, and electric vehicle charging are just a few examples of emerging offerings. Who should provide value-added services — utilities or third parties, or both, and under what conditions? What policy and regulatory changes may be needed to promote competition and innovation, to account for utility costs to enable these services, and to protect consumers? The report approaches the issues from three perspectives: utilities, third-party service providers, and consumers: -Jonathan Blansfield andmore » Lisa Wood, Institute for Electric Innovation -Ryan Katofsky, Benjamin Stafford and Danny Waggoner, Advanced Energy Economy -National Association of State Utility Consumer Advocates« less

Liberating the potential: the role of non-nurses in adding value to nurse education.

PubMed

Dickinson, Julie

2006-01-01

In this paper, I have attempted to explore the role of non-nurse lecturers in adding value to nurse education programmes. In measuring "added-value" in higher education, I have embraced a more comprehensive approach including investigating the views of "Experts"; including the nurse and non-nurse lecturers themselves, and various United Kingdom stakeholders such as the Government, the Nursing and Midwifery Council and the Quality Assurance Agency. The students' views are also taken into account, when considering both the content of the programmes and how they are delivered. The complexity of "objective measurement" is considered, and the requirements of a "good" teaching experience. The potential areas for adding value include: health and social care policy priorities which encourage partnership working, the blurring of professional boundaries, and inter-professional working. Professional-specific changes embracing extended and enhanced roles and the concepts of specialist and assistant practitioners. Other areas include the Higher Education agendas including transferable skills and adult and student-centred learning. I conclude by discussing the latest policy changes and suggest that the role of the non-nurse lecturer needs more exploration to provide the best value for all.

Conceptual and Empirical Differences among Various Value-Added Models for Accountability

ERIC Educational Resources Information Center

Timmermans, Anneke C.; Doolaard, Simone; de Wolf, Inge

2011-01-01

Accountability systems in education generally include indicators of student performance. However, these indicators often differ considerably among the various systems. More and more countries try to include value-added measures, mainly because they do not want to hold schools accountable for differences in their initial intake of students. This…

Value-Added Measures of Education Performance: Clearing Away the Smoke and Mirrors. Policy Brief 10-4

ERIC Educational Resources Information Center

Harris, Douglas N.

2010-01-01

In this policy brief, the author explores the problems with attainment measures when it comes to evaluating performance at the school level, and explores the best uses of value-added measures. These value-added measures, the author writes, are useful for sorting out-of-school influences from school influences or from teacher performance, giving…

Consumer food choices: the role of price and pricing strategies.

PubMed

Steenhuis, Ingrid H M; Waterlander, Wilma E; de Mul, Anika

2011-12-01

To study differences in the role of price and value in food choice between low-income and higher-income consumers and to study the perception of consumers about pricing strategies that are of relevance during grocery shopping. A cross-sectional study was conducted using structured, written questionnaires. Food choice motives as well as price perceptions and opinion on pricing strategies were measured. The study was carried out in point-of-purchase settings, i.e. supermarkets, fast-food restaurants and sports canteens. Adults (n 159) visiting a point-of-purchase setting were included. Price is an important factor in food choice, especially for low-income consumers. Low-income consumers were significantly more conscious of value and price than higher-income consumers. The most attractive strategies, according to the consumers, were discounting healthy food more often and applying a lower VAT (Value Added Tax) rate on healthy food. Low-income consumers differ in their preferences for pricing strategies. Since price is more important for low-income consumers we recommend mainly focusing on their preferences and needs.

Does school ethos explain the relationship between value-added education and teenage substance use? A cohort study

PubMed Central

Markham, Wolfgang A.; Young, Robert; Sweeting, Helen; West, Patrick; Aveyard, Paul

2012-01-01

Previous studies found lower substance use in schools achieving better examination and truancy results than expected, given their pupil populations (high value-added schools). This study examines whether these findings are replicated in West Scotland and whether school ethos indicators focussing on pupils' perceptions of schooling (environment, involvement, engagement and teacher–pupil relations) mediate the associations. Teenagers from forty-one schools (S2, aged 13, n = 2268; S4, aged 15, n = 2096) previously surveyed in primary school (aged 11, n = 2482) were surveyed in the late 1990s. School value-added scores were derived from standardised residuals of two regression equations separately predicting from pupils' socio-demographic characteristics (1) proportions of pupils passing five Scottish Standard Grade Examinations, and (2) half-day truancy loss. Outcomes were current smoking, monthly drinking, ever illicit drug use. Random effects logistic regression models adjusted for potential pupil-level confounders were used to assess (1) associations between substance use and school-level value-added scores and (2) whether these associations were mediated by pupils' perceptions of schooling or other school-level factors (school roll, religious denomination and mean aggregated school-level ethos scores). Against expectations, value-added education was positively associated with smoking (Odds Ratios [95% confidence intervals] for one standard deviation increase in value-added scores were 1.28 [1.02–1.61] in S2 and 1.13 [1.00–1.27] in S4) and positively but weakly and non-significantly associated with drinking and drug use. Engagement and positive teacher–pupil relations were strongly and negatively associated with all substance use outcomes at both ages. Other school-level factors appeared weakly and largely non-significantly related to substance use. Value-added scores were unrelated to school ethos measures and no ethos measure mediated associations

Does school ethos explain the relationship between value-added education and teenage substance use? A cohort study.

PubMed

Markham, Wolfgang A; Young, Robert; Sweeting, Helen; West, Patrick; Aveyard, Paul

2012-07-01

Previous studies found lower substance use in schools achieving better examination and truancy results than expected, given their pupil populations (high value-added schools). This study examines whether these findings are replicated in West Scotland and whether school ethos indicators focussing on pupils' perceptions of schooling (environment, involvement, engagement and teacher-pupil relations) mediate the associations. Teenagers from forty-one schools (S2, aged 13, n = 2268; S4, aged 15, n = 2096) previously surveyed in primary school (aged 11, n = 2482) were surveyed in the late 1990s. School value-added scores were derived from standardised residuals of two regression equations separately predicting from pupils' socio-demographic characteristics (1) proportions of pupils passing five Scottish Standard Grade Examinations, and (2) half-day truancy loss. Outcomes were current smoking, monthly drinking, ever illicit drug use. Random effects logistic regression models adjusted for potential pupil-level confounders were used to assess (1) associations between substance use and school-level value-added scores and (2) whether these associations were mediated by pupils' perceptions of schooling or other school-level factors (school roll, religious denomination and mean aggregated school-level ethos scores). Against expectations, value-added education was positively associated with smoking (Odds Ratios [95% confidence intervals] for one standard deviation increase in value-added scores were 1.28 [1.02-1.61] in S2 and 1.13 [1.00-1.27] in S4) and positively but weakly and non-significantly associated with drinking and drug use. Engagement and positive teacher-pupil relations were strongly and negatively associated with all substance use outcomes at both ages. Other school-level factors appeared weakly and largely non-significantly related to substance use. Value-added scores were unrelated to school ethos measures and no ethos measure mediated associations between value-added

Forest values and the impact of the federal estate tax on family forests

Treesearch

Brenton J. Dickinson; Brett J. Butler; Michael A. Kilgore; Paul Catanzaro; John Greene; Jaketon H. Hewes; David Kittredge; Mary. Tyrrell

2012-01-01

Previous research has suggested that heirs to family forest land may sell timber and/or land in order to pay state and/or federal estate taxes, which could result in land use conversion or other adverse ecological impacts. We estimated the number of Minnesota family forest landowners and the associated acreage that could be subject to estate taxes at various exemption...

Tax and Spend.

ERIC Educational Resources Information Center

Currents, 1995

1995-01-01

Federal regulations governing receipts from fund-raising events at colleges and universities are summarized, including rules concerning tax deductions for raffle tickets, how and when to acknowledge donor gifts (cash or non-cash), and disclosure of fair market value. (MSE)

Exploring the Potential of Value-Added Performance Measures to Affect the Quality of the Teacher Workforce

ERIC Educational Resources Information Center

Goldhaber, Dan

2015-01-01

The past decade has seen a tremendous amount of research on the use of value-added modeling to assess individual teachers, and a significant number of states and districts are now using, or plan to use, value added as a component of a teacher's summative performance evaluation. In this article, I explore the various mechanisms through which the…

Value-Added Model (VAM) Research for Educational Policy: Framing the Issue

ERIC Educational Resources Information Center

Amrein-Beardsley, Audrey; Collins, Clarin; Polasky, Sarah A.; Sloat, Edward F.

2013-01-01

In this manuscript, the guest editors of the EPAA Special Issue on "Value-Added Model (VAM) Research for Educational Policy" (1) introduce the background and policy context surrounding the increased use of VAMs for teacher evaluation and accountability purposes across the United States; (2) summarize the five research papers and one…

Reducing Added Sugars in the Food Supply Through a Cap-and-Trade Approach

PubMed Central

Lewis, Kristina

2014-01-01

Objectives. We estimated the effect of a simulated cap-and-trade policy to reduce added sugar in the food supply. Methods. Using nationally representative data on added-sugar content and consumption, we constructed a mathematical model of a cap-and-trade policy and compared its health implications to those of proposals to tax sugar sweetened beverages or added sugars. Results. Capping added-sugar emissions into the food supply by food manufacturers at a rate of 1% per year would be expected to reduce the prevalence of obesity by 1.7 percentage points (95% confidence interval [CI] = 0.9, 2.4; a 4.6% decline) and the incidence of type 2 diabetes by 21.7 cases per 100 000 people (95% CI = 12.9, 30.6; a 4.2% decline) over 20 years, averting approximately $9.7 billion in health care spending. Racial and ethnic minorities would be expected to experience the largest declines. By comparison, equivalent price penalties through excise taxes would be expected to generate smaller health benefits. Conclusions. A cap-and-trade policy to reduce added-sugar intake may reduce obesity and type 2 diabetes to a greater extent than currently-proposed excise taxes. PMID:25365146

Differential effects of green tax reform over economies: A case of Korea

NASA Astrophysics Data System (ADS)

Kim, Tae Heon

2011-12-01

It is controversial whether or not green tax reform through a carbon tax has double dividend feature. The economic effects of green tax reform vary according to economies due to different preexisting conditions. Recent studies about the economic impacts of a carbon tax have noted the role of preexisting factor taxes in the second best world. The present study, however, explores the role of existing taxes on energy products in introducing a carbon tax, by employing a computable general equilibrium (CGE) model for Korea, a country that has high existing taxes on petroleum products. Above all, I find that a carbon tax is the most efficient policy instrument among three alternative taxes---an energy tax, a carbon tax and an ad valorem tax---to reduce carbon emissions in Korea under both lump-sum tax replacement and labor tax replacement. The carbon tax, however, brings about welfare and GDP loss. The economic costs can be reduced, but cannot be completely removed by revenue recycling. Second, this study explores how existing taxes on petroleum products affect the economic cost of introducing a carbon tax, by manipulating existing taxes on petroleum products. I find that the existing taxes raise the economic costs of introducing a carbon tax. Third, this study shows that the economic costs of a carbon tax can be reduced when its revenue is returned to cut preexisting taxes on petroleum products. Thus, restructuring existing taxes on energy products plays a crucial role in introducing a carbon tax. From the specific case of the Korean economy, the present study indicates that existing taxes on not only factors but also energy products are one of the main sources of economic costs in introducing a carbon tax.

Sustainable multipurpose biorefineries for third-generation biofuels and value-added co-products

USDA-ARS?s Scientific Manuscript database

Modern biorefinery facilities conduct many types of processes, including those producing advanced biofuels, commodity chemicals, biodiesel, and value-added co-products such as sweeteners and bioinsecticides, with many more co-products, chemicals and biofuels on the horizon. Most of these processes ...

Discovery of DLT18v/AT2018beg with PROMPT and the DLT40 Survey

NASA Astrophysics Data System (ADS)

Sand, D.; Valenti, S.; Wyatt, S.; Yang, S.; Reichart, D. E.; Haislip, J. B.; Kouprianov, V.

2018-05-01

We report the discovery of DLT18v/AT 2018beg, which was first imaged by the PROMPT5 0.41m telescope located at CTIO on 2018 May 03.35 (UT) at r 17.9 mag during the ongoing D < 40 Mpc (DLT40) sub-day cadence supernova search.

How Often Do Subscores Have Added Value? Results from Operational and Simulated Data

ERIC Educational Resources Information Center

Sinharay, Sandip

2010-01-01

Recently, there has been an increasing level of interest in subscores for their potential diagnostic value. Haberman suggested a method based on classical test theory to determine whether subscores have added value over total scores. In this article I first provide a rich collection of results regarding when subscores were found to have added…

Value Added

ERIC Educational Resources Information Center

Welch, Matt

2004-01-01

This article profiles retiring values teacher Gene Doxey and describes his foundational contributions to the students of California's Ramona Unified School District. Every one of the Ramona Unified School District's 7,200 students is eventually funneled through Doxey's Contemporary Issues class, a required rite of passage between elementary school…

A Value-Added Estimate of Higher Education Quality of US States

ERIC Educational Resources Information Center

Zhang, Lei

2009-01-01

States differ substantially in higher education policies. Little is known about the effects of state policies on the performance of public colleges and universities, largely because no clear measures of college quality exist. In this paper, I estimate the average quality of public colleges of US states based on the value-added to individuals'…

Production facility site selection factors for Texas value-added wood producers

Treesearch

Judd H. Michael; Joanna Teitel; James E. Granskog

1998-01-01

Value-added wood products manufacturers serve an important role in the economies of many U.S. regions and are therefore sought after by entities such as economic development agencies. The reasons why certain locations for a prospective prodution facility would be more attractive to secondary wood industry producers are not clearly understood. Therefore, this research...

Value-Added Measures in Education: What Every Educator Needs to Know

ERIC Educational Resources Information Center

Harris, Douglas N.

2011-01-01

In "Value-Added Measures in Education", Douglas N. Harris takes on one of the most hotly debated topics in education. Drawing on his extensive work with schools and districts, he sets out to help educators and policymakers understand this innovative approach to assessment and the issues associated with its use. Written in straightforward language…

Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

ERIC Educational Resources Information Center

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

Photocatalytic conversion of CO2 into value-added and renewable fuels

NASA Astrophysics Data System (ADS)

Yuan, Lan; Xu, Yi-Jun

2015-07-01

The increasing energy crisis and the worsening global climate caused by the excessive utilization of fossil fuel have boosted tremendous research activities about CO2 capture, storage and utilization. Artificial photosynthesis that uses solar light energy to convert CO2 to form value-added and renewable fuels such as methane or methanol has been consistently drawing increasing attention. It is like killing two birds with one stone since it can not only reduce the greenhouse effects caused by CO2 emission but also produce value added chemicals for alternative energy supplying. This review provides a brief introduction about the basic principles of artificial photosynthesis of CO2 and the progress made in exploring more efficient photocatalysts from the viewpoint of light harvesting and photogenerated charge carriers boosting. Moreover, the undergoing mechanisms of CO2 photoreduction are discussed with selected examples, in terms of adsorption of reactants, CO2 activation as well as the possible reaction pathways. Finally, perspectives on future research directions and open issues in CO2 photoreduction are outlined.

The Use of a School Value-Added Model for Educational Improvement: A Case Study from the Portuguese Primary Education System

ERIC Educational Resources Information Center

Ferrão, Maria Eugénia; Couto, Alcino Pinto

2014-01-01

This article focuses on the use of a value-added approach for promoting school improvement. It presents yearly value-added estimates, analyses their stability over time, and discusses the contribution of this methodological approach for promoting school improvement programmes in the Portuguese system of evaluation. The value-added model is applied…

42 CFR 433.68 - Permissible health care-related taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

...-related tax is imposed by a unit of local government, the tax must extend to all items or services or... least squares, the slope (designated as (B) (that is. the value of the x coefficient) of two linear... linear regression, as described in paragraph (e)(2)(i) of this section, for the State's tax program, if...

42 CFR 433.68 - Permissible health care-related taxes.

Code of Federal Regulations, 2013 CFR

2013-10-01

...-related tax is imposed by a unit of local government, the tax must extend to all items or services or... least squares, the slope (designated as (B) (that is. the value of the x coefficient) of two linear... linear regression, as described in paragraph (e)(2)(i) of this section, for the State's tax program, if...

Support for a tax increase to provide unrestricted access to an Alzheimer's disease medication: a survey of the general public in Canada

PubMed Central

2009-01-01

Background Public drug insurance plans provide limited reimbursement for Alzheimer's disease (AD) medications in many jurisdictions, including Canada and the United Kingdom. This study was conducted to assess Canadians' level of support for an increase in annual personal income taxes to fund a public program of unrestricted access to AD medications. Methods A telephone survey was administered to a national sample of 500 adult Canadians. The survey contained four scenarios describing a hypothetical, new AD medication. Descriptions varied across scenarios: the medication was alternatively described as being capable of treating the symptoms of cognitive decline or of halting the progression of cognitive decline, with either no probability of adverse effects or a 30% probability of primarily gastrointestinal adverse effects. After each scenario, participants were asked whether they would support a tax increase to provide unrestricted access to the drug. Participants who responded affirmatively were asked whether they would pay an additional $75, $150, or $225 per annum in taxes. Multivariable logistic regression analysis was conducted to examine the determinants of support for a tax increase. Results Eighty percent of participants supported a tax increase for at least one scenario. Support was highest (67%) for the most favourable scenario (halt progression - no adverse effects) and lowest (49%) for the least favourable scenario (symptom treatment - 30% chance of adverse effects). The odds of supporting a tax increase under at least one scenario were approximately 55% less for participants who attached higher ratings to their health state under the assumption that they had moderate AD and almost five times greater if participants thought family members or friends would somewhat or strongly approve of their decision to support a tax increase. A majority of participants would pay an additional $150 per annum in taxes, regardless of scenario. Less than 50% would pay $225

Stakeholder opinions on the use of the added value approach in siting radioactive waste management facilities

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

Kojo, Matti; Richardson, Phil

In some countries nuclear waste facility siting programs include social and economic benefits, compensation, local empowerment and motivation measures and other incentives for the potential host community. This can generally be referred to as an 'added value approach'. Demonstration of the safety of a repository is seen as a precondition of an added value approach. Recently much focus has been placed on studying and developing public participation approaches but less on the use of such incentive and community benefit packages, although they are becoming a more common element in many site selection strategies for nuclear waste management facilities. The primarymore » objective of this paper is to report on an ongoing study of stakeholders' opinions of the use of an added value approach in siting a radioactive waste facility in the Czech Republic, Poland and Slovenia. The paper argues that an added value approach should adapt to the interests and needs of stakeholders during different stages of a siting process. The main question posed in the study is as follows: What are the measures which should be included in 'added value approach' according to the stakeholders? The research data consists of stakeholders' responses to a survey focusing on the use of added value (community benefits) and incentives in siting nuclear waste management facilities. The survey involved use of a questionnaire developed as part of the EU-funded IPPA* project in three countries: the Czech Republic, Poland and Slovenia. (* Implementing Public Participation Approaches in Radioactive Waste Disposal, FP7 Contract Number: 269849). The target audiences for the questionnaires were the stakeholders represented in the national stakeholder groups established to discuss site selection for a nuclear waste repository in their country. A total of 105 questionnaires were sent to the stakeholders between November 2011 and January 2012. 44 questionnaires were returned, resulting in a total response rate

The Value Simulation-Based Learning Added to Machining Technology in Singapore

ERIC Educational Resources Information Center

Fang, Linda; Tan, Hock Soon; Thwin, Mya Mya; Tan, Kim Cheng; Koh, Caroline

2011-01-01

This study seeks to understand the value simulation-based learning (SBL) added to the learning of Machining Technology in a 15-week core subject course offered to university students. The research questions were: (1) How did SBL enhance classroom learning? (2) How did SBL help participants in their test? (3) How did SBL prepare participants for…

State income tax policy and family size: fertility and the dependency exemption.

PubMed

Whittington, L A

1993-10-01

Data from the Panel Study on Income Dynamics, excluding the low income Survey of Economic Opportunity, were used to test an empirical model of the relationship between US state tax exemption values and tax rates for couples and fertility. Income is held constant so that the real tax exemption value is affected by changes in tax rates, the price level, or the statutory value of the exemption. Prior research by Whittington et al. found a positive relationship between births and the federal exemption between 1979-83 for 294 households. The tax value of the exemption varies widely across states. There are 41 states with substantial personal income taxes, while seven states have no state personal income taxes. A very limited tax on personal income is collected in Tennessee, New Hampshire, and Connecticut. Pennsylvania has no dependency exemption. The range in exemption varies from $1500 in Georgia to $300 in Alabama. Tax credits in lieu of exemptions vary from $6 in Arkansas to $85 in Oregon. Tax rates also vary across states. The value of the exemption lowers the cost of a child and is not constant over time. Six models are specified. Model 1 uses combined state and federal exemptions. Models 2 and 3 use a lagged combined exemption value of one and two years. Models 4 and 6 use state exemptions separated from federal exemptions. Model 5 uses a lag of one year, and model 6 uses a lag of two years. The estimation results of the conditional logit (Chamberlain) Model 1 show a negative and significant coefficient, which suggests that exemptions are not an incentive for births. In Models 2 and 3, the coefficient is positive and significant. In Model 4, the pattern of Model 1 holds except the sign is positive. In Models 5 and 6, the federal exemption is positive and significant, and the state exemption is negative and significant. When substitution is made with the means of the predicted values for the exemption, Models 1-4 all become positive and significant. In models with

Automated extraction of direct, reactive, and vat dyes from cellulosic fibers for forensic analysis by capillary electrophoresis.

PubMed

Dockery, C R; Stefan, A R; Nieuwland, A A; Roberson, S N; Baguley, B M; Hendrix, J E; Morgan, S L

2009-08-01

Systematic designed experiments were employed to find the optimum conditions for extraction of direct, reactive, and vat dyes from cotton fibers prior to forensic characterization. Automated microextractions were coupled with measurements of extraction efficiencies on a microplate reader UV-visible spectrophotometer to enable rapid screening of extraction efficiency as a function of solvent composition. Solvent extraction conditions were also developed to be compatible with subsequent forensic characterization of extracted dyes by capillary electrophoresis with UV-visible diode array detection. The capillary electrophoresis electrolyte successfully used in this work consists of 5 mM ammonium acetate in 40:60 acetonitrile-water at pH 9.3, with the addition of sodium dithionite reducing agent to facilitate analysis of vat dyes. The ultimate goal of these research efforts is enhanced discrimination of trace fiber evidence by analysis of extracted dyes.

The forecaster's added value

NASA Astrophysics Data System (ADS)

Turco, M.; Milelli, M.

2009-09-01

skill scores of two competitive forecast. It is important to underline that the conclusions refer to the analysis of the Piemonte operational alert system, so they cannot be directly taken as universally true. But we think that some of the main lessons that can be derived from this study could be useful for the meteorological community. In details, the main conclusions are the following: - despite the overall improvement in global scale and the fact that the resolution of the limited area models has increased considerably over recent years, the QPF produced by the meteorological models involved in this study has not improved enough to allow its direct use, that is, the subjective HQPF continues to offer the best performance; - in the forecast process, the step where humans have the largest added value with respect to mathematical models, is the communication. In fact the human characterisation and communication of the forecast uncertainty to end users cannot be replaced by any computer code; - eventually, although there is no novelty in this study, we would like to show that the correct application of appropriated statistical techniques permits a better definition and quantification of the errors and, mostly important, allows a correct (unbiased) communication between forecasters and decision makers.

Reconciling Different Estimates of Teacher Quality Gaps Based on Value Added. CEDR Policy Brief. PB #2016-9

ERIC Educational Resources Information Center

Goldhaber, Dan; Quince, Vanessa; Theobald, Roddy

2016-01-01

This policy brief reviews evidence about the extent to which disadvantaged students are taught by teachers with lower value-added estimates of performance, and seeks to reconcile differences in findings from different studies. We demonstrate that much of the inequity in teacher value added in Washington state is due to differences across different…

Effect of taxes and financial incentives on family-owned forest land

Treesearch

John L. Greene; Thomas J. Straka; Tamara L. Cushing

2013-01-01

Key FindingsFederal and State taxes reduce the pre-tax value of family-owned forest land in the South by amounts ranging from little more than one-quarter to nearly half, with the greatest share of the reduction attributable to the Federal income tax and State property taxes.Most family forest owners are aware of some general...

An alternate property tax program requiring a forest management plan and scheduled harvesting

Treesearch

D.F. Dennis; P.E. Sendak

1991-01-01

Vermont's Use Value Appraisal property tax program, designed to address problems such as tax inequity and forced development caused by taxing agricultural and forest land based on speculative values, requires a forest management plan and scheduled harvests. A probit analysis of enrollment provides evidence of the program's success in attracting large parcels...

Added value of high-resolution regional climate model over the Bohai Sea and Yellow Sea areas

NASA Astrophysics Data System (ADS)

Li, Delei; von Storch, Hans; Geyer, Beate

2016-04-01

Added value from dynamical downscaling has long been a crucial and debatable issue in regional climate studies. A 34 year (1979-2012) high-resolution (7 km grid) atmospheric hindcast over the Bohai Sea and the Yellow Sea (BYS) has been performed using COSMO-CLM (CCLM) forced by ERA-Interim reanalysis data (ERA-I). The accuracy of CCLM in surface wind reproduction and the added value of dynamical downscaling to ERA-I have been investigated through comparisons with the satellite data (including QuikSCAT Level2B 12.5 km version 3 (L2B12v3) swath data and MODIS images) and in situ observations, with adoption of quantitative metrics and qualitative assessment methods. The results revealed that CCLM has a reliable ability to reproduce the regional wind characteristics over the BYS areas. Over marine areas, added value to ERA-I has been detected in the coastal areas with complex coastlines and orography. CCLM was better able to represent light and moderate winds but has even more added value for strong winds relative to ERA-I. Over land areas, the high-resolution CCLM hindcast can add value to ERA-I in reproducing wind intensities and direction, wind probability distribution and extreme winds mainly at mountain areas. With respect to atmospheric processes, CCLM outperforms ERA-I in resolving detailed temporal and spatial structures for phenomena of a typhoon and of a coastal atmospheric front; CCLM generates some orography related phenomena such as a vortex street which is not captured by ERA-I. These added values demonstrate the utility of the 7-km-resolution CCLM for regional and local climate studies and applications. The simulation was constrained with adoption of spectral nudging method. The results may be different when simulations are considered, which are not constrained by spectral nudging.

26 CFR 1.164-3 - Definitions and special rules.

Code of Federal Regulations, 2014 CFR

2014-04-01

... proportion to the value of the personal property. A tax which is based on criteria other than value does not qualify as ad valorem. For example, a motor vehicle tax based on weight, model year, and horsepower, or any of these characteristics is not an ad valorem tax. However, a tax which is partly based on value...

26 CFR 1.164-3 - Definitions and special rules.

Code of Federal Regulations, 2012 CFR

2012-04-01

... proportion to the value of the personal property. A tax which is based on criteria other than value does not qualify as ad valorem. For example, a motor vehicle tax based on weight, model year, and horsepower, or any of these characteristics is not an ad valorem tax. However, a tax which is partly based on value...

26 CFR 1.164-3 - Definitions and special rules.

Code of Federal Regulations, 2013 CFR

2013-04-01

... proportion to the value of the personal property. A tax which is based on criteria other than value does not qualify as ad valorem. For example, a motor vehicle tax based on weight, model year, and horsepower, or any of these characteristics is not an ad valorem tax. However, a tax which is partly based on value...

Clinical validation of the C-VAT 2.0 assessment tool for gaming disorder: A sensitivity analysis of the proposed DSM-5 criteria and the clinical characteristics of young patients with 'video game addiction'.

PubMed

van Rooij, Antonius J; Schoenmakers, Tim M; van de Mheen, Dike

2017-01-01

Clinicians struggle with the identification of video gaming problems. To address this issue, a clinical assessment tool (C-VAT 2.0) was developed and tested in a clinical setting. The instrument allows exploration of the validity of the DSM-5 proposal for 'internet gaming disorder'. Using C-VAT 2.0, the current study provides a sensitivity analysis of the proposed DSM-5 criteria in a clinical youth sample (13-23years old) in treatment for video gaming disorder (N=32). The study also explores the clinical characteristics of these patients. The patients were all male and reported spending extensive amounts of time on video games. At least half of the patients reported playing online games (n=15). Comorbid problems were common (n=22) and included (social) anxiety disorders, PDD NOS, ADHD/ADD, Parent-Child relationship problem, and various types of depressive mood problems. The sensitivity of the test was good: results further show that the C-VAT correctly identified 91% of the sample at the proposed cut-off score of at least 5 out of 9 of the criteria. As our study did not include healthy, extreme gamers, we could not assess the specificity of the tool: future research should make this a priority. Using the proposed DSM-5 cut-off score, the C-VAT 2.0 shows preliminary validity in a sample of gamers in treatment for gaming disorder, but the discriminating value of the instrument should be studied further. In the meantime, it is crucial that therapists try to avoid false positives by using expert judgment of functional impairment in each case. Copyright © 2015 Elsevier Ltd. All rights reserved.

The UK sugar tax - a healthy start?

PubMed

Jones, C M

2016-07-22

The unexpected announcement by the UK Chancellor of the Exchequer of a levy on sugar sweetened beverages (SSBs) on the 16 March 2016, should be welcomed by all health professionals. This population based, structural intervention sends a strong message that there is no place for carbonated drinks, neither sugared nor sugar-free, in a healthy diet and the proposed levy has the potential to contribute to both general and dental health. The sugar content of drinks exempt from the proposed sugar levy will still cause tooth decay. Improving the proposed tax could involve a change to a scaled volumetric tax of added sugar with a lower exemption threshold. External influences such as the Common Agricultural Policy and the Transatlantic Trade and Investment Partnership may negate the benefits of the sugar levy unless it is improved. However, the proposed UK sugar tax should be considered as a start in improving the nation's diet.

New tax law hobbles tax-exempt hospitals.

PubMed

Goldblatt, S J

1982-03-01

The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

Nonintubated uniportal VATS pulmonary anatomical resections

PubMed Central

Navarro-Martinez, Jose; Bolufer, Sergio; Lirio, Francisco; Sesma, Julio; Corcoles, Juan Manuel

2017-01-01

Nonintubated procedures have widely developed during the last years, thus nowadays major anatomical resections are performed in spontaneously breathing patients in some centers. In an attempt for combining less invasive surgical approaches with less aggressive anesthesia, nonintubated uniportal video-assisted thoracic surgery (VATS) lobectomies and segmentectomies have been proved feasible and safe, but there are no comparative trials and the evidence is still poor. A program in nonintubated uniportal major surgery should be started in highly experienced units, overcoming first a learning period performing minor procedures and a training program for the management of potential crisis situations when operating on these patients. A multidisciplinary approach including all the professionals in the operating room (OR), emergency protocols and a comprehensive knowledge of the special physiology of nonintubated surgery are mandatory. Some concerns about regional analgesia, vagal block for cough reflex control and oxygenation techniques, combined with some specific surgical tips can make safer these procedures. Specialists must remember an essential global concept: all the efforts are aimed at decreasing the invasiveness of the whole procedure in order to benefit patients’ intraoperative status and postoperative recovery. PMID:29078680

Nonintubated uniportal VATS pulmonary anatomical resections.

PubMed

Galvez, Carlos; Navarro-Martinez, Jose; Bolufer, Sergio; Lirio, Francisco; Sesma, Julio; Corcoles, Juan Manuel

2017-01-01

Nonintubated procedures have widely developed during the last years, thus nowadays major anatomical resections are performed in spontaneously breathing patients in some centers. In an attempt for combining less invasive surgical approaches with less aggressive anesthesia, nonintubated uniportal video-assisted thoracic surgery (VATS) lobectomies and segmentectomies have been proved feasible and safe, but there are no comparative trials and the evidence is still poor. A program in nonintubated uniportal major surgery should be started in highly experienced units, overcoming first a learning period performing minor procedures and a training program for the management of potential crisis situations when operating on these patients. A multidisciplinary approach including all the professionals in the operating room (OR), emergency protocols and a comprehensive knowledge of the special physiology of nonintubated surgery are mandatory. Some concerns about regional analgesia, vagal block for cough reflex control and oxygenation techniques, combined with some specific surgical tips can make safer these procedures. Specialists must remember an essential global concept: all the efforts are aimed at decreasing the invasiveness of the whole procedure in order to benefit patients' intraoperative status and postoperative recovery.

The value added by sawmilling in the Appalachian hill country of Ohio and Kentucky

Treesearch

Orris D. McCauley; James C. Whittaker

1967-01-01

The difference between log costs and lumber values at 40 sawmills in the Appalachian hill country of Ohio and Kentucky provides an estimate of the value added by sawmill production. Based on these estimates, sawmilling contributed about $12.8 million to the region's economy in 1962.

40 CFR 600.314-86 - Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economies for...

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 29 2010-07-01 2010-07-01 false Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economies for comparable automobiles. 600.314-86 Section 600.314-86 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) ENERGY POLICY FUEL ECONOMY AND CARBON-RELATED EXHAUST EMISSIONS OF MOTOR...

40 CFR 600.314-01 - Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economies for...

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 29 2010-07-01 2010-07-01 false Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economies for comparable automobiles. 600.314-01 Section 600.314-01 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) ENERGY POLICY FUEL ECONOMY AND CARBON-RELATED EXHAUST EMISSIONS OF MOTOR...

40 CFR 600.314-08 - Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economy for...

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 29 2010-07-01 2010-07-01 false Updating label values, annual fuel cost, Gas Guzzler Tax, and range of fuel economy for comparable automobiles. 600.314-08 Section 600.314-08 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) ENERGY POLICY FUEL ECONOMY AND CARBON-RELATED EXHAUST EMISSIONS OF MOTOR...

Method for conversion of carbohydrate polymers to value-added chemical products

DOEpatents

Zhang, Zongchao C [Norwood, NJ; Brown, Heather M [Kennewick, WA; Su, Yu [Richland, WA

2012-02-07

Methods are described for conversion of carbohydrate polymers in ionic liquids, including cellulose, that yield value-added chemicals including, e.g., glucose and 5-hydroxylmethylfurfural (HMF) at temperatures below 120.degree. C. Catalyst compositions that include various mixed metal halides are described that are selective for specified products with yields, e.g., of up to about 56% in a single step process.

Feasibility of producing value-added wood products from reclaimed hemlock lumber

Treesearch

John J. Janowiak; Robert H. Falk; Jeffery D. Kimmel

2007-01-01

This study evaluated the feasibility of producing value-added wood products from hemlock lumber salvaged from building deconstruction. About 6,000 board feet of lumber, ranging in size from 3 in. by 8 in. to 3 in. by 12 in., was remilled into four products including log cabin siding, V-groove paneling, beadboard (wainscoting), and tongue and groove flooring. The...

Targeted and efficient transfer of multiple value-added genes into wheat varieties

USDA-ARS?s Scientific Manuscript database

With an objective to optimize an approach to transfer multiple value added genes to a wheat variety while maintaining and improving agronomic performance, two alleles with mutations in the acetolactate synthase (ALS) gene located on wheat chromosomes 6B and 6D providing tolerance to imidazolinone (I...

Enhanced recovery pathways in thoracic surgery from Italian VATS group: nursing care program

PubMed Central

Loizzi, Domenico; Panariti, Silvana; Piccinin, Ivana; Sollitto, Francesco

2018-01-01

Enhanced recovery after surgery (ERAS) is an interprofessional program that can lead to hastened patient recovery and reduced time in hospital. Nursing staff play a key role in the implementation of enhanced recovery protocols. This issue focalizes the role of nurses in ERAS program for patients submitted to Thoracic Surgery, in particular for cases of major lung resection performed by a minimally invasive surgical approach (VATS, video assisted thoracic surgery). PMID:29629199

Added Value of Reliability to a Microgrid: Simulations of Three California Buildings

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

Marnay, Chris; Lai, Judy; Stadler, Michael

The Distributed Energy Resources Customer Adoption Model is used to estimate the value an Oakland nursing home, a Riverside high school, and a Sunnyvale data center would need to put on higher electricity service reliability for them to adopt a Consortium for Electric Reliability Technology Solutions Microgrid (CM) based on economics alone. A fraction of each building's load is deemed critical based on its mission, and the added cost of CM capability to meet it added to on-site generation options. The three sites are analyzed with various resources available as microgrid components. Results show that the value placed on highermore » reliability often does not have to be significant for CM to appear attractive, about 25 $/kWcdota and up, but the carbon footprint consequences are mixed because storage is often used to shift cheaper off-peak electricity to use during afternoon hours in competition with the solar sources.« less

Excise Tax Avoidance: The Case of State Cigarette Taxes

PubMed Central

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

Excise tax avoidance: the case of state cigarette taxes.

PubMed

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. Copyright © 2013 Elsevier B.V. All rights reserved.

What Do We Know about Using Value-Added to Compare Teachers Who Work in Different Schools? What We Know Series: Value-Added Methods and Applications. Knowledge Brief 10

ERIC Educational Resources Information Center

Raudenbush, Stephen

2013-01-01

This brief considers the problem of using value-added scores to compare teachers who work in different schools. The author focuses on whether such comparisons can be regarded as fair, or, in statistical language, "unbiased." An unbiased measure does not systematically favor teachers because of the backgrounds of the students they are…

MICROREFINING OF WASTE GLYCEROL FOR THE PRODUCTION OF A VALUE-ADDED PRODUCT

EPA Science Inventory

As a result of Phase I, a process to refine crude glycerin waste to value-added products was designed. An economic analysis was performed to determine the capital and operating costs for a commercial facility that implements this design. Using the estimated 1,800 gallons of ra...

Can Value-Added Measures of Teacher Performance Be Trusted? Working Paper #18

ERIC Educational Resources Information Center

Guarino, Cassandra M.; Reckase, Mark D.; Woolridge, Jeffrey M.

2012-01-01

We investigate whether commonly used value-added estimation strategies can produce accurate estimates of teacher effects. We estimate teacher effects in simulated student achievement data sets that mimic plausible types of student grouping and teacher assignment scenarios. No one method accurately captures true teacher effects in all scenarios,…

26 CFR 20.2055-3 - Effect of death taxes and administration expenses.

Code of Federal Regulations, 2013 CFR

2013-04-01

... to receive only the amount of the fund less the tax, the deduction is limited to the present value... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Effect of death taxes and administration... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate...

26 CFR 20.2055-3 - Effect of death taxes and administration expenses.

Code of Federal Regulations, 2014 CFR

2014-04-01

... to receive only the amount of the fund less the tax, the deduction is limited to the present value... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Effect of death taxes and administration... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate...

Designing a food tax to impact food-related non-communicable diseases: the case of Chile.

PubMed

Caro, Juan Carlos; Smith-Taillie, Lindsey; Ng, Shu Wen; Popkin, Barry

2017-08-01

The global shift towards diets high in sugar-sweetened beverages (SSBs) and energy dense ultra-processed foods is linked to higher prevalence of obesity, diabetes and most other noncommunicable diseases (NCDs), causing significant health costs. Chile has the highest SSB consumption in the world, very high junk food intake and very rapid increases in these poor components of the diet plus obesity prevalence. This study's purpose is to compare the effect of different tax schemes for SSBs and ultra-processed foods on nutrient availability, utilizing price-elasticities, which are estimated from a Quadratic Almost Ideal Demand System model, using the 2011-2012 Income and Expenditure survey. We take into account the high proportion of households not purchasing various food and beverage groups (censored nature of data). The food groups considered were: sweets and desserts; salty snacks and chips; meat products and fats; fruits, vegetables and seafood; cereals and cereal products; SSB ready-to-drink; SSB from concentrate; plain water, coffee and tea; and milk, which together represent 90% of food expenditures. The simulated taxes were: (1) 40% price tax on SSBs(22% above the current tax level); (2) a 5 cents per gram of sugar tax on products with added sugar; and (3) 30% price tax on all foods(27% above current tax levels) and beverages (12% above the current tax level) exceeding thresholds on sodium, saturated fat, and added sugar and for which marketing is restricted (based on a Chilean law, effective June 16 2016). Unhealthy foods are price-elastic (-1.99 for salty snacks and chips, -1.06 for SSBs ready-to-drink, and -1.27 for SSBs from concentrate), meaning that the change in consumption is proportionally larger with respect to a change in price. Results are robust to different model specification, and consistent among different socioeconomic sub-populations. Overall, the tax on marketing controlled foods and beverages is associated with the largest reduction in

Designing a food tax to impact food-related non-communicable diseases: the case of Chile

PubMed Central

Caro, Juan Carlos; Smith-Taillie, Lindsey; Ng, Shu Wen; Popkin, Barry

2018-01-01

The global shift towards diets high in sugar-sweetened beverages (SSBs) and energy dense ultra-processed foods is linked to higher prevalence of obesity, diabetes and most other noncommunicable diseases (NCDs), causing significant health costs. Chile has the highest SSB consumption in the world, very high junk food intake and very rapid increases in these poor components of the diet plus obesity prevalence. This study’s purpose is to compare the effect of different tax schemes for SSBs and ultra-processed foods on nutrient availability, utilizing price-elasticities, which are estimated from a Quadratic Almost Ideal Demand System model, using the 2011–2012 Income and Expenditure survey. We take into account the high proportion of households not purchasing various food and beverage groups (censored nature of data). The food groups considered were: sweets and desserts; salty snacks and chips; meat products and fats; fruits, vegetables and seafood; cereals and cereal products; SSB ready-to-drink; SSB from concentrate; plain water, coffee and tea; and milk, which together represent 90% of food expenditures. The simulated taxes were: (1) 40% price tax on SSBs(22% above the current tax level); (2) a 5 cents per gram of sugar tax on products with added sugar; and (3) 30% price tax on all foods(27% above current tax levels) and beverages (12% above the current tax level) exceeding thresholds on sodium, saturated fat, and added sugar and for which marketing is restricted (based on a Chilean law, effective June 16 2016). Unhealthy foods are price-elastic (−1.99 for salty snacks and chips, −1.06 for SSBs ready-to-drink, and −1.27 for SSBs from concentrate), meaning that the change in consumption is proportionally larger with respect to a change in price. Results are robust to different model specification, and consistent among different socioeconomic sub-populations. Overall, the tax on marketing controlled foods and beverages is associated with the largest reduction

26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

Code of Federal Regulations, 2012 CFR

2012-04-01

... loss under the income tax is the value of the stock on such December 31. Thus, in 1985, A includes only... value. A foreign tax that, judged on the basis of its predominant character, is imposed on the basis of... that is greater than the fair market value of actual gross receipts; therefore, the tax on extraction...

Getting added value from using qualitative research with randomized controlled trials: a qualitative interview study

PubMed Central

2014-01-01

Background Qualitative research is undertaken with randomized controlled trials of health interventions. Our aim was to explore the perceptions of researchers with experience of this endeavour to understand the added value of qualitative research to the trial in practice. Methods A telephone semi-structured interview study with 18 researchers with experience of undertaking the trial and/or the qualitative research. Results Interviewees described the added value of qualitative research for the trial, explaining how it solved problems at the pretrial stage, explained findings, and helped to increase the utility of the evidence generated by the trial. From the interviews, we identified three models of relationship of the qualitative research to the trial. In ‘the peripheral’ model, the trial was an opportunity to undertake qualitative research, with no intention that it would add value to the trial. In ‘the add-on’ model, the qualitative researcher understood the potential value of the qualitative research but it was viewed as a separate and complementary endeavour by the trial lead investigator and wider team. Interviewees described how this could limit the value of the qualitative research to the trial. Finally ‘the integral’ model played out in two ways. In ‘integral-in-theory’ studies, the lead investigator viewed the qualitative research as essential to the trial. However, in practice the qualitative research was under-resourced relative to the trial, potentially limiting its ability to add value to the trial. In ‘integral-in-practice’ studies, interviewees described how the qualitative research was planned from the beginning of the study, senior qualitative expertise was on the team from beginning to end, and staff and time were dedicated to the qualitative research. In these studies interviewees described the qualitative research adding value to the trial although this value was not necessarily visible beyond the original research team due

Getting added value from using qualitative research with randomized controlled trials: a qualitative interview study.

PubMed

O'Cathain, Alicia; Goode, Jackie; Drabble, Sarah J; Thomas, Kate J; Rudolph, Anne; Hewison, Jenny

2014-06-09

Qualitative research is undertaken with randomized controlled trials of health interventions. Our aim was to explore the perceptions of researchers with experience of this endeavour to understand the added value of qualitative research to the trial in practice. A telephone semi-structured interview study with 18 researchers with experience of undertaking the trial and/or the qualitative research. Interviewees described the added value of qualitative research for the trial, explaining how it solved problems at the pretrial stage, explained findings, and helped to increase the utility of the evidence generated by the trial. From the interviews, we identified three models of relationship of the qualitative research to the trial. In 'the peripheral' model, the trial was an opportunity to undertake qualitative research, with no intention that it would add value to the trial. In 'the add-on' model, the qualitative researcher understood the potential value of the qualitative research but it was viewed as a separate and complementary endeavour by the trial lead investigator and wider team. Interviewees described how this could limit the value of the qualitative research to the trial. Finally 'the integral' model played out in two ways. In 'integral-in-theory' studies, the lead investigator viewed the qualitative research as essential to the trial. However, in practice the qualitative research was under-resourced relative to the trial, potentially limiting its ability to add value to the trial. In 'integral-in-practice' studies, interviewees described how the qualitative research was planned from the beginning of the study, senior qualitative expertise was on the team from beginning to end, and staff and time were dedicated to the qualitative research. In these studies interviewees described the qualitative research adding value to the trial although this value was not necessarily visible beyond the original research team due to the challenges of publishing this research

Low-cost production of 6G-fructofuranosidase with high value-added astaxanthin by Xanthophyllomyces dendrorhous.

PubMed

Ning, Yawei; Li, Qiang; Chen, Feng; Yang, Na; Jin, Zhengyu; Xu, Xueming

2012-01-01

The effects of medium composition and culture conditions on the production of (6)G-fructofuranosidase with value-added astaxanthin were investigated to reduce the capital cost of neo-fructooligosaccharides (neo-FOS) production by Xanthophyllomyces dendrorhous. The sucrose and corn steep liquor (CSL) were found to be the optimal carbon source and nitrogen source, respectively. CSL and initial pH were selected as the critical factors using Plackett-Burman design. Maximum (6)G-fructofuranosidase 242.57 U/mL with 5.23 mg/L value-added astaxanthin was obtained at CSL 52.5 mL/L and pH 7.89 by central composite design. Neo-FOS yield could reach 238.12 g/L under the optimized medium conditions. Cost analysis suggested 66.3% of substrate cost was reduced compared with that before optimization. These results demonstrated that the optimized medium and culture conditions could significantly enhance the production of (6)G-fructofuranosidase with value-added astaxanthin and remarkably decrease the substrate cost, which opened up possibilities to produce neo-FOS industrially. Copyright © 2011 Elsevier Ltd. All rights reserved.

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

Microalgal cultivation for value-added products: a critical enviro-economical assessment.

PubMed

Kothari, Richa; Pandey, Arya; Ahmad, Shamshad; Kumar, Ashwani; Pathak, Vinayak V; Tyagi, V V

2017-08-01

The present review focuses on the cultivation of algal biomass for generating value-added products (VAP) and to assess their economic benefits and harmful environmental impact. Additionally, the impact of bioreactor designs on the yield of microalgal biomass for VAP is also considered. All these factors are discussed in relation to the impact of microalgae production on the bio-economy sector of commercial biotechnology.

[A Paired Case Controlled Study Comparing the Short-term Outcomes of Da Vinci RATS and VATS Approach for Non-small Cell Lung Cancer].

PubMed

Dai, Feng; Xu, Shiguang; Xu, Wei; Ding, Renquan; Liu, Bo; Meng, Hao; Kang, Yunteng; Meng, Xiangrui; Lin, Jie; Wang, Shumin

2018-03-20

Da Vinci Surgical System is one of the greatest inventions of the 20th century, which represents the development direction of the precise minimally invasive surgical techniques, the aim of this study was to comparing the short-term outcomes between da Vinci robot-assisted lobectomy and video-assisted thoracic surgery (VATS) lobectomy for non-small cell lung cancer. 45 pairs of non-small cell lung cancer patients underwent pulmonary lobectomy with da Vinci Robotic assisted thoracoscopic (RATS) and VATS approach during the same period from January 2014 to January 2017. The operative time, estimated blood loss (EBL), total number and total groups of dissected lymph nodes, postoperative duration of drainage, the first day volume of drainage, total volume of drainage were compared. No perioperative death and convertion to thoracotomy occured in both groups. There were significant difference between RATS group and VATS group in EBL [(50.30±32.33) mL vs (208.60±132.63) mL], the first day volume of drainage [(275.00±145.42) mL vs (347.60±125.80) mL], the dissected total number [(22.67±9.67) vs (15.51±5.41)] and total team [(6.31±1.43) vs (4.91±1.04)] of lymph node. There were no significant difference in other outcomes. RATS is safe and effective and took better short-outcomes than VATS in non-small cell lung cancer.

Changing demographics and state fiscal outlook: the case of sales taxes.

PubMed

Mullins, D R; Wallace, S

1996-04-01

"Broad-scale demographic changes have implications for state and local finance in terms of the composition of the base of revenue sources and their yields. This article examines the effect of such changes on the potential future yield of consumption-based taxes. The effect of household characteristics and composition on the consumption of selected groups of goods subject to ad valorem retail sales taxes is estimated, generating demographic elasticities of consumption. These elasticities are applied to projected demographic changes in eight states through the year 2000. The results show rather wide variation in expected consumption shifts and potential tax bases across the states, with income growth having the greatest effect...." The geographical focus is on the United States. excerpt

Penicillium roqueforti: a multifunctional cell factory of high value-added molecules.

PubMed

Mioso, R; Toledo Marante, F J; Herrera Bravo de Laguna, I

2015-04-01

This is a comprehensive review, with 114 references, of the chemical diversity found in the fungus Penicillium roqueforti. Secondary metabolites of an alkaloidal nature are described, for example, ergot alkaloids such as festuclavine, isofumigaclavines A and B, and diketopiperazine alkaloids such as roquefortines A-D, which are derived from imidazole. Other metabolites are marcfortines A-C, PR-toxin, eremofortines A-E, mycophenolic and penicillic acids, and some γ-lactones. Also, recent developments related to the structural characteristics of botryodiplodin and andrastin are studied-the latter has anticancer properties. Finally, we discuss the enzymes of P. roqueforti, which can participate in the biotechnological production of high value-added molecules, as well as the use of secondary metabolite profiles for taxonomic purposes. © 2014 The Society for Applied Microbiology.

Warped AdS3 black holes

NASA Astrophysics Data System (ADS)

Song, Wei; Anninos, Dionysios; Li, Wei; Padi, Megha; Strominger, Andrew

2009-03-01

Three dimensional topologically massive gravity (TMG) with a negative cosmological constant -ell-2 and positive Newton constant G admits an AdS3 vacuum solution for any value of the graviton mass μ. These are all known to be perturbatively unstable except at the recently explored chiral point μell = 1. However we show herein that for every value of μell ≠ 3 there are two other (potentially stable) vacuum solutions given by SL(2,Bbb R) × U(1)-invariant warped AdS3 geometries, with a timelike or spacelike U(1) isometry. Critical behavior occurs at μell = 3, where the warping transitions from a stretching to a squashing, and there are a pair of warped solutions with a null U(1) isometry. For μell > 3, there are known warped black hole solutions which are asymptotic to warped AdS3. We show that these black holes are discrete quotients of warped AdS3 just as BTZ black holes are discrete quotients of ordinary AdS3. Moreover new solutions of this type, relevant to any theory with warped AdS3 solutions, are exhibited. Finally we note that the black hole thermodynamics is consistent with the hypothesis that, for μell > 3, the warped AdS3 ground state of TMG is holographically dual to a 2D boundary CFT with central charges c_R-formula and c_L-formula.

Warped AdS3 black holes

NASA Astrophysics Data System (ADS)

Anninos, Dionysios; Li, Wei; Padi, Megha; Song, Wei; Strominger, Andrew

2009-03-01

Three dimensional topologically massive gravity (TMG) with a negative cosmological constant -l-2 and positive Newton constant G admits an AdS3 vacuum solution for any value of the graviton mass μ. These are all known to be perturbatively unstable except at the recently explored chiral point μl = 1. However we show herein that for every value of μl ≠ 3 there are two other (potentially stable) vacuum solutions given by SL(2,Bbb R) × U(1)-invariant warped AdS3 geometries, with a timelike or spacelike U(1) isometry. Critical behavior occurs at μl = 3, where the warping transitions from a stretching to a squashing, and there are a pair of warped solutions with a null U(1) isometry. For μl > 3, there are known warped black hole solutions which are asymptotic to warped AdS3. We show that these black holes are discrete quotients of warped AdS3 just as BTZ black holes are discrete quotients of ordinary AdS3. Moreover new solutions of this type, relevant to any theory with warped AdS3 solutions, are exhibited. Finally we note that the black hole thermodynamics is consistent with the hypothesis that, for μl > 3, the warped AdS3 ground state of TMG is holographically dual to a 2D boundary CFT with central charges c_R-formula and c_L-formula.

26 CFR 301.6320-1 - Notice and opportunity for hearing upon filing of notice of Federal tax lien.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., accruals of penalties, or both. Q-D2. Will a CDP hearing with respect to one tax period be combined with a CDP hearing with respect to another tax period? A-D2. To the extent practicable, a CDP hearing with...

Society of Behavioral Medicine (SBM) position statement: Enact taxes on sugar sweetened beverages to prevent chronic disease.

PubMed

Taber, Daniel R; Dulin-Keita, Akilah; Fallon, Megan; Chaloupka, Frank J; Andreyeva, Tatiana; Schwartz, Marlene B; Harris, Jennifer L

2018-04-10

The Society of Behavioral Medicine (SBM) encourages stakeholders to implement a sugar sweetened beverage excise tax. Sugar sweetened beverages are the largest source of added sugars in the USA and have detrimental effects on population health by increasing risks for chronic diseases. Based on existing research evidence, SBM supports an excise tax equivalent to at least 20% to meaningfully affect consumption patterns. As evidenced by research studies in Mexico and the USA, sugar sweetened beverage taxes can have positive impacts on population health and can raise significant tax revenue. To avoid potential unintended consequences that may arise from taxes to improve diet-related behaviors, it is important to monitor industry and consumer behavior in response to the tax.

A Research on Performance Measurement Based on Economic Valued-Added Comprehensive Scorecard

NASA Astrophysics Data System (ADS)

Chen, Qin; Zhang, Xiaomei

With the development of economic, the traditional performance mainly rely on financial indicators could not satisfy the need of work. In order to make the performance measurement taking the best services for business goals, this paper proposed Economic Valued-Added Comprehensive Scorecard based on research of shortages and advantages of EVA and BSC .We used Analytic Hierarchy Process to build matrix to solve the weighting of EVA Comprehensive Scorecard. At last we could find the most influence factors for enterprise value forming the weighting.

Tax Tips for Forest Landowners for the 1999 Tax Year

Treesearch

Larry M. Bishop

1999-01-01

Larry Bishop of the USDA Forest Service Southern Region comes through again with conciseinformation to help forest landowners prepare their taxes. Tax Tips for Forest Landowners for the 1999 Tax Year covers basis and tax records; passive loss rules; reforestation tax credit and amortization; capital gains and self-employment taxes; cost-share payments; conservation...

Examining the Relationship between Value-Added Results and Elements of Teacher Effectiveness

ERIC Educational Resources Information Center

Holloway, Carla Euniece

2014-01-01

The purpose of this quantitative, correlational study was to determine if student growth as measured by value-added measure of fourth grade 2011-2012 reading test scores was correlated with teacher observation ratings on the Teach and Cultivate Learning Environment domains of the Teaching and Learning Framework Rubric. A second purpose of the…

Cost segregation of assets offers tax benefits.

PubMed

Grant, D A

2001-04-01

A cost-segregation study is an asset-reclassification strategy that accelerates tax-depreciation deductions. By using this strategy, healthcare facility owners can lower their current income-tax liability and increase current cash flow. Simply put, certain real estate is reclassified from long-lived real property to shorter-lived personal property for depreciation purposes. Depreciation deductions for the personal property then can be greatly accelerated, thereby producing greater present-value tax savings. An analysis of costs can be conducted from either detailed construction records, when such records are available, or by using qualified appraisers, architects, or engineers to perform the allocation analysis.

26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general...

Aquacultural and socio-economic aspects of processing carps into some value-added products.

PubMed

Sehgal, H S; Sehgal, G K

2002-05-01

Carps are the mainstay of Indian aquaculture, contributing over 90% to the total fish production, which was estimated to be 1.77 million metric tonnes in 1996. Carp culture has a great potential for waste utilization and thus for pollution abatement. Many wastes such as cow, poultry, pig, duck, goat, and sheep excreta, biogas slurry, effluents from different kinds of factories/industries have been efficiently used for enhancing the productivity of natural food of carps and related species. Besides, several organic wastes/byproducts such as plant products, wastes from animal husbandry, and industrial by-products have been used as carp feed ingredients to lower the cost of supplementary feeding. However, to ensure the continued expansion of fish ponds and the pollution control, there must be a market for the fish (carps) produced in these ponds. The carps have, however, a low market value due to the presence of intra-muscular bones, which reduces their consumer acceptability. Thus, a need was felt to develop some boneless convenience products for enhancing the consumer acceptability of the carps. Efforts were made to prepare three value-added fish products, namely fish patty, fish finger and fish salad from carp flesh and were compared with a reference product ('fish pakoura'). Sensory evaluation of these products gave highly encouraging results. The methods of preparation of these products were transferred to some progressive farmers of the region who prepared and sold these products at very attractive prices. Carp processing has a great potential for the establishment of a fish ancillary industry and thus for boosting the production of these species. In Punjab alone, there is a potential of consuming 32,448 metric tonnes per annum of such value-added products (which would require 54,080 metric tonnes of raw fish). The development of value-added products has a significant role in raising the socio-economic status of the people associated with carp culture. The

Added clinical value of the inferior temporal EEG electrode chain.

PubMed

Bach Justesen, Anders; Eskelund Johansen, Ann Berit; Martinussen, Noomi Ida; Wasserman, Danielle; Terney, Daniella; Meritam, Pirgit; Gardella, Elena; Beniczky, Sándor

2018-01-01

To investigate the diagnostic added value of supplementing the 10-20 EEG array with six electrodes in the inferior temporal chain. EEGs were recorded with 25 electrodes: 19 positions of the 10-20 system, and six additional electrodes in the inferior temporal chain (F9/10, T9/10, P9/10). Five-hundred consecutive standard and sleep EEG recordings were reviewed using the 10-20 array and the extended array. We identified the recordings with EEG abnormalities that had peak negativities at the inferior temporal electrodes, and those that only were visible at the inferior temporal electrodes. From the 286 abnormal recordings, the peak negativity was at the inferior temporal electrodes in 81 cases (28.3%) and only visible at the inferior temporal electrodes in eight cases (2.8%). In the sub-group of patients with temporal abnormalities (n = 134), these represented 59% (peak in the inferior chain) and 6% (only seen at the inferior chain). Adding six electrodes in the inferior temporal electrode chain to the 10-20 array improves the localization and identification of EEG abnormalities, especially those located in the temporal region. Our results suggest that inferior temporal electrodes should be added to the EEG array, to increase the diagnostic yield of the recordings. Copyright © 2017 International Federation of Clinical Neurophysiology. Published by Elsevier B.V. All rights reserved.

26 CFR 302.1-4 - Computation of taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) Relationship of Attorney General and former owner. In the computation of tax liability under the regulations in... the collection or operation thereof and any investment, sale, or other disposition and any payment or... the value of any of the property returned to the former owner the latter shall be liable for such tax...

Houston, We Have a Problem: Teachers Find No Value in the SAS Education Value-Added Assessment System (EVAAS®)

ERIC Educational Resources Information Center

Collins, Clarin

2014-01-01

This study examined the SAS Education Value-Added Assessment System (EVAAS®) in practice, as perceived and experienced by teachers in the Southwest School District (SSD). To evaluate teacher effectiveness, SSD is using SAS EVAAS® for high-stakes consequences more than any other district or state in the country. A mixed-method design including a…

A new method to assess the added value of high-resolution regional climate simulations: application to the EURO-CORDEX dataset

NASA Astrophysics Data System (ADS)

Soares, P. M. M.; Cardoso, R. M.

2017-12-01

Regional climate models (RCM) are used with increasing resolutions pursuing to represent in an improved way regional to local scale atmospheric phenomena. The EURO-CORDEX simulations at 0.11° and simulations exploiting finer grid spacing approaching the convective-permitting regimes are representative examples. The climate runs are computationally very demanding and do not always show improvements. These depend on the region, variable and object of study. The gains or losses associated with the use of higher resolution in relation to the forcing model (global climate model or reanalysis), or to different resolution RCM simulations, is known as added value. Its characterization is a long-standing issue, and many different added-value measures have been proposed. In the current paper, a new method is proposed to assess the added value of finer resolution simulations, in comparison to its forcing data or coarser resolution counterparts. This approach builds on a probability density function (PDF) matching score, giving a normalised measure of the difference between diverse resolution PDFs, mediated by the observational ones. The distribution added value (DAV) is an objective added value measure that can be applied to any variable, region or temporal scale, from hindcast or historical (non-synchronous) simulations. The DAVs metric and an application to the EURO-CORDEX simulations, for daily temperatures and precipitation, are here presented. The EURO-CORDEX simulations at both resolutions (0.44o,0.11o) display a clear added value in relation to ERA-Interim, with values around 30% in summer and 20% in the intermediate seasons, for precipitation. When both RCM resolutions are directly compared the added value is limited. The regions with the larger precipitation DAVs are areas where convection is relevant, e.g. Alps and Iberia. When looking at the extreme precipitation PDF tail, the higher resolution improvement is generally greater than the low resolution for seasons

Handbook for Local Coordinators: Value-Added, Compact Disk, Union Catalog Test Phase.

ERIC Educational Resources Information Center

Townley, Charles

In 1988, the Associated College Libraries of Central Pennsylvania received a grant to create a value-added, compact disk, union catalog from the U.S. Department of Education's College Library Technology and Cooperative Grants Program, Title II of the Higher Education Act. Designed to contain, in time, 2,000,830 records from 17 member library…

Investigating the Added Value of Interactivity and Serious Gaming for Educational TV

ERIC Educational Resources Information Center

Bellotti, F.; Berta, R.; De Gloria, A.; Ozolina, A.

2011-01-01

TV is a medium with high penetration rates and has been suited to deliver informal education in several aspects since years. Thus, interactive TV may play a significant role in the current Life-Long Learning challenges, provided that meaningful applications are implemented. In this research work, we have explored the added value of interactivity…

Student Sorting and Bias in Value Added Estimation: Selection on Observables and Unobservables. NBER Working Paper No. 14666

ERIC Educational Resources Information Center

Rothstein, Jesse

2009-01-01

Non-random assignment of students to teachers can bias value added estimates of teachers' causal effects. Rothstein (2008a, b) shows that typical value added models indicate large counter-factual effects of 5th grade teachers on students' 4th grade learning, indicating that classroom assignments are far from random. This paper quantifies the…

Recent tobacco tax rate adjustment and its potential impact on tobacco control in China.

PubMed

Hu, Teh-Wei; Mao, Zhengzhong; Shi, Jian

2010-02-01

To compare the new tobacco tax structure effective from May 2009 with the tax structure before May 2009 and to analyse its potential impact. Published government statistics and estimated price elasticities of the demand for cigarettes are used to estimate the impact of the new tax rate adjustment on cigarette consumption and population health. The new adjustment increased the tax rate by 11.7% points at the producer price level. Converting this 11.7% point increase to the retail price level would mean an increase of 3.4% points in the retail price tax rate. Thus, China's new cigarette tax rate at the retail level would be 43.4% instead of the previous 40%. The primary motivation for the recent Chinese government tobacco tax adjustment is to raise additional government revenue. Because the additional ad valorem tax has not yet been transferred to smokers, there is no public health benefit. It is hoped that the Chinese government will pass along these taxes to the retail price level, which would result in between 640,000 and two million smokers quitting smoking and between 210,000 and 700,000 quitters avoiding smoking-related premature death.

Mushroom cultivation, processing and value added products: a patent based review.

PubMed

Singhal, Somya; Rasane, Prasad; Kaur, Sawinder; Garba, Umar; Singh, Jyoti; Raj, Nishant; Gupta, Neeru

2018-06-03

Edible mushrooms are an abundant source of carbohydrates, proteins, and multiple antioxidants and phytonutrients. This paper presents a general overview on the edible fungus describing the inventions made in the field of its cultivation, equipment and value added products. To understand and review the innovations and nutraceutical benefits of mushrooms as well as to develop interest regarding the edible mushrooms. Information provided in this review is based on the available research investigations and patents. Mushrooms are an edible source of a wide variety of antioxidants and phytonutrients with a number of nutraceutical properties including anti-tumor and anti-carcinogenic. Thus, several investigations are made for cultivation and improvement of the yield of mushrooms through improvisation of growth substrates and equipment used for mushroom processing. The mushroom has been processed into various products to increase its consumption, providing the health and nutritional benefit to mankind. This paper summarizes the cultivation practices of mushroom, its processing equipments, methods of preservation, value added based products, and its nutraceutical properties. The review also highlights the various scientific feats achieved in terms of patents and research publications promoting mushroom as a wholesome food. Copyright© Bentham Science Publishers; For any queries, please email at epub@benthamscience.org.

48 CFR 229.402-70 - Additional provisions and clauses.

Code of Federal Regulations, 2013 CFR

2013-10-01

... clause at 252.229-7006, Value Added Tax Exclusion (United Kingdom), in solicitations and contracts when... from Customs Duty and Value Added Tax on Fuel (Passenger Vehicles) (United Kingdom), in solicitations... REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 229.402-70...

A Reanalysis of the Effects of Teacher Replacement Using Value-Added Modeling

ERIC Educational Resources Information Center

Yeh, Stuart S.

2013-01-01

Background: In principle, value-added modeling (VAM) might be justified if it can be shown to be a more reliable indicator of teacher quality than existing indicators for existing low-stakes decisions that are already being made, such as the award of small merit bonuses. However, a growing number of researchers now advocate the use of VAM to…

Methods for Accounting for Co-Teaching in Value-Added Models. Working Paper

ERIC Educational Resources Information Center

Hock, Heinrich; Isenberg, Eric

2012-01-01

Isolating the effect of a given teacher on student achievement (value-added modeling) is complicated when the student is taught the same subject by more than one teacher. We consider three methods, which we call the Partial Credit Method, Teacher Team Method, and Full Roster Method, for estimating teacher effects in the presence of co-teaching.…

An Evaluation of Empirical Bayes's Estimation of Value-Added Teacher Performance Measures

ERIC Educational Resources Information Center

Guarino, Cassandra M.; Maxfield, Michelle; Reckase, Mark D.; Thompson, Paul N.; Wooldridge, Jeffrey M.

2015-01-01

Empirical Bayes's (EB) estimation has become a popular procedure used to calculate teacher value added, often as a way to make imprecise estimates more reliable. In this article, we review the theory of EB estimation and use simulated and real student achievement data to study the ability of EB estimators to properly rank teachers. We compare the…

A winter survey of domestic heating among elderly patients.

PubMed Central

Morgan, R; Blair, A; King, D

1996-01-01

Elderly people have a greater need for domestic heating given the time they spend at home and the decline in the body thermoregulation that occurs with ageing. The use of domestic heating by 200 mentally competent newly admitted elderly in patients was evaluated by means of a questionnaire survey. Most patients (69%) were aware of the addition of value added tax (VAT) to their fuel bill and 31% said they had reduced the amount of heating they use because of this. A third of patients (29.5%) said they had difficulty keeping warm prior to this admission. The majority of patients said they could not manage to keep warm in the winter without financial hardship. In addition, 29% said they had reduced the amount spent on food in order to pay for fuel bills. This study suggests that cold may contribute to hospital admissions in elderly patients. This should have implications for government spending and taxation policy on domestic heating. PMID:8683507

A winter survey of domestic heating among elderly patients.

PubMed

Morgan, R; Blair, A; King, D

1996-02-01

Elderly people have a greater need for domestic heating given the time they spend at home and the decline in the body thermoregulation that occurs with ageing. The use of domestic heating by 200 mentally competent newly admitted elderly in patients was evaluated by means of a questionnaire survey. Most patients (69%) were aware of the addition of value added tax (VAT) to their fuel bill and 31% said they had reduced the amount of heating they use because of this. A third of patients (29.5%) said they had difficulty keeping warm prior to this admission. The majority of patients said they could not manage to keep warm in the winter without financial hardship. In addition, 29% said they had reduced the amount spent on food in order to pay for fuel bills. This study suggests that cold may contribute to hospital admissions in elderly patients. This should have implications for government spending and taxation policy on domestic heating.

The 'added value' GPs bring to commissioning: a qualitative study in primary care.

PubMed

Perkins, Neil; Coleman, Anna; Wright, Michael; Gadsby, Erica; McDermott, Imelda; Petsoulas, Christina; Checkland, Kath

2014-11-01

The 2012 Health and Social Care Act in England replaced primary care trusts with clinical commissioning groups (CCGs) as the main purchasing organisations. These new organisations are GP-led, and it was claimed that this increased clinical input would significantly improve commissioning practice. To explore some of the key assumptions underpinning CCGs, and to examine the claim that GPs bring 'added value' to commissioning. In-depth interviews with clinicians and managers across seven CCGs in England between April and September 2013. A total of 40 clinicians and managers were interviewed. Interviews focused on the perceived 'added value' that GPs bring to commissioning. Claims to GP 'added value' centred on their intimate knowledge of their patients. It was argued that this detailed and concrete knowledge improves service design and that a close working relationship between GPs and managers strengthens the ability of managers to negotiate. However, responders also expressed concerns about the large workload that they face and about the difficulty in engaging with the wider body of GPs. GPs have been involved in commissioning in many ways since fundholding in the 1990s, and claims such as these are not new. The key question is whether these new organisations better support and enable the effective use of this knowledge. Furthermore, emphasis on experiential knowledge brings with it concerns about representativeness and the extent to which other voices are heard. Finally, the implicit privileging of GPs' personal knowledge ahead of systematic public health intelligence also requires exploration. © British Journal of General Practice 2014.

76 FR 32340 - Federal Travel Regulation; Temporary Duty (TDY) Travel Allowances (Taxes); Relocation Allowances...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-06

..., as taxable income. When you receive taxable benefits, you must pay income tax on the amount or value... Allowances (Taxes); Relocation Allowances (Taxes) AGENCY: Office of Governmentwide Policy (OGP), General...) concerning calculation of reimbursements for taxes on relocation expenses. In addition, this proposed rule...

29 CFR 779.264 - Excise taxes separately stated.

Code of Federal Regulations, 2010 CFR

2010-07-01

... appears that it has been added to the sales price as a separate, identifiable amount, even though there was no invoice or sales slip. In the absence of a sales slip or invoice, the amount of the tax may either be separately stated orally at the time of sale, or visually by means of a poster or other sign...

The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

ERIC Educational Resources Information Center

Brighton, Deb; Northup, Jim

The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

Advanced Manufacturing and Value-added Products from US Agriculture

NASA Technical Reports Server (NTRS)

Villet, Ruxton H.; Child, Dennis R.; Acock, Basil

1992-01-01

An objective of the US Department of Agriculture (USDA) Agriculture Research Service (ARS) is to develop technology leading to a broad portfolio of value-added marketable products. Modern scientific disciplines such as chemical engineering are brought into play to develop processes for converting bulk commodities into high-margin products. To accomplish this, the extremely sophisticated processing devices which form the basis of modern biotechnology, namely, genes and enzymes, can be tailored to perform the required functions. The USDA/ARS is a leader in the development of intelligent processing equipment (IPE) for agriculture in the broadest sense. Applications of IPE are found in the production, processing, grading, and marketing aspects of agriculture. Various biotechnology applications of IPE are discussed.

Impact of Maryland's 2011 alcohol sales tax increase on alcoholic beverage sales.

PubMed

Esser, Marissa B; Waters, Hugh; Smart, Mieka; Jernigan, David H

2016-07-01

Increasing alcohol taxes has proven effective in reducing alcohol consumption, but the effects of alcohol sales taxes on sales of specific alcoholic beverages have received little research attention. Data on sales are generally less subject to reporting biases than self-reported patterns of alcohol consumption. We aimed to assess the effects of Maryland's July 1, 2011 three percentage point increase in the alcohol sales tax (6-9%) on beverage-specific and total alcohol sales. Using county-level data on Maryland's monthly alcohol sales in gallons for 2010-2012, by beverage type, multilevel mixed effects multiple linear regression models estimated the effects of the tax increase on alcohol sales. We controlled for seasonality, county characteristics, and national unemployment rates in the main analyses. In the 18 months after the tax increase, average per capita sales of spirits were 5.1% lower (p < 0.001), beer sales were 3.2% lower (p < 0.001), and wine sales were 2.5% lower (p < 0.01) relative to what would have been expected from sales trends in the 18 months prior to the tax increase. Overall, the alcohol sales tax increase was associated with a 3.8% decline in total alcohol sold relative to what would have been expected based on sales in the prior 18 months (p < 0.001). The findings suggest that increased alcohol sales taxes may be as effective as excise taxes in reducing alcohol consumption and related problems. Sales taxes also have the added advantages of rising with inflation and taxing the highest priced beverages most heavily.

48 CFR 229.402-70 - Additional clauses.

Code of Federal Regulations, 2014 CFR

2014-10-01

... Value Added Tax on Fuel (Passenger Vehicles) (United Kingdom), in solicitations issued and contracts... contain the clause at 252.229-7005, Tax Exemptions (Spain). (f) Use the clause at 252.229-7006, Value Added Tax Exclusion (United Kingdom), in solicitations and contracts when contract performance will be...

48 CFR 229.402-70 - Additional provisions and clauses.

Code of Federal Regulations, 2012 CFR

2012-10-01

... Value Added Tax on Fuel (Passenger Vehicles) (United Kingdom), in solicitations issued and contracts... contain the clause at 252.229-7005, Tax Exemptions (Spain). (f) Use the clause at 252.229-7006, Value Added Tax Exclusion (United Kingdom), in solicitations and contracts when contract performance will be...

Added Value of Early Literacy Screening in Preschool Children.

PubMed

Iyer, Sai Nandini; Dawson, M Zachary; Sawyer, Mark I; Abdullah, Neelab; Saju, Leya; Needlman, Robert D

2017-09-01

The Early Literacy Screener (ELS) is a brief screen for emergent literacy delays in 4- and 5-year-olds. Standard developmental screens may also flag these children. What is the value of adding the ELS? Parents of children aged 4 (n = 45) and 5 (n = 26) years completed the Ages and Stages Questionnaire-3 (ASQ-3), the Survey of Well-Being in Young Children (SWYC), and the ELS. Rates of positive agreement (PA), negative agreement (NA), and overall agreement (Cohen's κ) across the various screening tools were calculated. Early literacy delays were detected in 51% of those who passed the ASQ and 38% of those who passed the SWYC. For ELS versus ASQ, κ = 0.18, PA = 0.36 (95% CI = 0.23-0.51), and NA = 0.83 (95% CI = 0.66-0.92). For ELS versus SWYC, κ = 0.42, PA = 0.61 (95% CI = 0.45-0.75), and NA = 0.82 (95% CI = 0.65-0.92). The ELS adds value by flagging early literacy delays in many children who pass either the ASQ-3 or SWYC.

State Taxation of Mineral Deposits and Production. Rural Development Research Report No. 2.

ERIC Educational Resources Information Center

Stinson, Thomas F.

Alternative methods for taxing the mineral industry at the State level include four types of taxes: the ad valorem tax, severance tax, gross production tax, and net production tax. An ad valorem tax is a property tax levied on a mineral deposit's assessed value and due whether the deposit is being worked or not. The severance tax is usually an…

The Long-Term Impacts of Teachers: Teacher Value-Added and Student Outcomes in Adulthood. NBER Working Paper No. 17699

ERIC Educational Resources Information Center

Chetty, Raj; Friedman, John N.; Rockoff, Jonah E.

2011-01-01

Are teachers' impacts on students' test scores ("value-added") a good measure of their quality? This question has sparked debate largely because of disagreement about (1) whether value-added (VA) provides unbiased estimates of teachers' impacts on student achievement and (2) whether high-VA teachers improve students' long-term outcomes.…

The Implications of Summer Learning Loss for Value-Added Estimates of Teacher Effectiveness

ERIC Educational Resources Information Center

Gershenson, Seth; Hayes, Michael S.

2018-01-01

School districts across the United States increasingly use value-added models (VAMs) to evaluate teachers. In practice, VAMs typically rely on lagged test scores from the previous academic year, which necessarily conflate summer with school-year learning and potentially bias estimates of teacher effectiveness. We investigate the practical…

26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application to...

ARM Climate Research Facility Quarterly Value-Added Product Report

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

Sivaraman, C.

The purpose of this report is to provide a concise status update for Value-Added Products (VAPs) implemented by the Atmospheric Radiation Measurement (ARM) Climate Research Facility. The report is divided into the following sections: (1) new VAPs for which development has begun; (2) progress on existing VAPs; (3) future VAPs that have been recently approved; (4) other work that leads to a VAP; (5) top requested VAPs from the ARM Data Archive; and (6) a summary of VAP and data releases to production and evaluation. New information is highlighted in blue text. New information about processed data by the developermore » is highlighted in red text. The upcoming milestones and dates are highlighted in green.« less

History of the Combat Zone Tax Exclusion

DTIC Science & Technology

2011-09-01

and Accounting Service (DFAS), Military Pay Tables, 1943 and 1945. Note: Minimum and maximum pay values vary within grades due to a member’s years of...Horowitz, Task Leader Log: H 11-001279 Approved for public release; distribution is unlimited. The Institute for Defense Analyses is a non- profit ...instrumental to the functioning of a fair tax system for members of the armed services. Despite its historical ties to wartime finance, the income tax

Added Diagnostic Value of Cerebrospinal Fluid Biomarkers for Differential Dementia Diagnosis in an Autopsy-Confirmed Cohort.

PubMed

Niemantsverdriet, Ellis; Feyen, Bart F E; Le Bastard, Nathalie; Martin, Jean-Jacques; Goeman, Johan; De Deyn, Peter Paul; Bjerke, Maria; Engelborghs, Sebastiaan

2018-01-01

Differential dementia diagnosis remains a challenge due to overlap of clinical profiles, which often results in diagnostic doubt. Determine the added diagnostic value of cerebrospinal fluid (CSF) biomarkers for differential dementia diagnosis as compared to autopsy-confirmed diagnosis. Seventy-one dementia patients with autopsy-confirmed diagnoses were included in this study. All neuropathological diagnoses were established according to standard neuropathological criteria and consisted of Alzheimer's disease (AD) or other dementias (NONAD). CSF levels of Aβ1 - 42, T-tau, and P-tau181 were determined and interpreted based on the IWG-2 and NIA-AA criteria, separately. A panel of three neurologists experienced with dementia made clinical consensus dementia diagnoses. Clinical and CSF biomarker diagnoses were compared to the autopsy-confirmed diagnoses. Forty-two patients (59%) had autopsy-confirmed AD, whereas 29 patients (41%) had autopsy-confirmed NONAD. Of the 24 patients with an ambiguous clinical dementia diagnosis, a correct diagnosis would have been established in 67% of the cases applying CSF biomarkers in the context of the IWG-2 or the NIA-AA criteria respectively. AD CSF biomarkers have an added diagnostic value in differential dementia diagnosis and can help establishing a correct dementia diagnosis in case of ambiguous clinical dementia diagnoses.

Reducing added sugar intake increases the relative reinforcing value of high-sugar foods

USDA-ARS?s Scientific Manuscript database

Objective: To determine whether reducing added sugar intake to <10% of calories for 1 week changes the relative reinforcing value (RRV) of foods high in sugar and to test whether changes in RRV of high-sugar foods differed between non-overweight and obese adults. Background: The 2015-2020 DGA focu...

Tax tips for forest landowners for the 2008 tax year

Treesearch

Linda Wang; John L. Greene

2009-01-01

This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

Code of Federal Regulations, 2010 CFR

2010-04-01

... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 3405; and (iv) The income tax withheld under section 3406, relating to backup withholding with respect... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

48 CFR 229.402-70 - Additional clauses.

Code of Federal Regulations, 2010 CFR

2010-10-01

... performance will be in Spain. (f) Use the clause at 252.229-7006, Value Added Tax Exclusion (United Kingdom.... (i) Use the clause at 252.229-7009, Relief from Customs Duty and Value Added Tax on Fuel (Passenger... SYSTEM, DEPARTMENT OF DEFENSE GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 229.402-70...

48 CFR 229.402-70 - Additional clauses.

Code of Federal Regulations, 2011 CFR

2011-10-01

... performance will be in Spain. (f) Use the clause at 252.229-7006, Value Added Tax Exclusion (United Kingdom.... (i) Use the clause at 252.229-7009, Relief from Customs Duty and Value Added Tax on Fuel (Passenger... SYSTEM, DEPARTMENT OF DEFENSE GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 229.402-70...

Design of Value-Added Models for IMPACT and TEAM in DC Public Schools, 2010-2011 School Year. Final Report

ERIC Educational Resources Information Center

Isenberg, Eric; Hock, Heinrich

2011-01-01

This report presents the value-added models that will be used to measure school and teacher effectiveness in the District of Columbia Public Schools (DCPS) in the 2010-2011 school year. It updates the earlier technical report, "Measuring Value Added for IMPACT and TEAM in DC Public Schools." The earlier report described the methods used…

Assessing the Added Value of Dynamical Downscaling Using ...

EPA Pesticide Factsheets

In this study, the Standardized Precipitation Index (SPI) is used to ascertain the added value of dynamical downscaling over the contiguous United States. WRF is used as a regional climate model (RCM) to dynamically downscale reanalysis fields to compare values of SPI over drought timescales that have implications for agriculture and water resources planning. The regional climate generated by WRF has the largest improvement over reanalysis for SPI correlation with observations as the drought timescale increases. This suggests that dynamically downscaled fields may be more reliable than larger-scale fields for water resource applications (e.g., water storage within reservoirs). WRF improves the timing and intensity of moderate to extreme wet and dry periods, even in regions with homogenous terrain. This study also examines changes in SPI from the extreme drought of 1988 and three “drought busting” tropical storms. Each of those events illustrates the importance of using downscaling to resolve the spatial extent of droughts. The analysis of the “drought busting” tropical storms demonstrates that while the impact of these storms on ending prolonged droughts is improved by the RCM relative to the reanalysis, it remains underestimated. These results illustrate the importance and some limitations of using RCMs to project drought. The National Exposure Research Laboratory’s Atmospheric Modeling Division (AMAD) conducts research in support of EPA’s mission t

Limited take-up of health coverage tax credits: a challenge to future tax credit design.

PubMed

Dorn, Stan; Varon, Janet; Pervez, Fouad

2005-10-01

The Trade Act of 2002 created federal tax credits to subsidize health coverage for certain early retirees and workers displaced by international trade. Though small, this program offers the opportunity to learn how to design future tax credits for larger groups of uninsured. During September 2004, the most recent month for which there are data about all forms of Trade Act credits, roughly 22 percent of eligible individuals received credits. The authors find that health insurance tax credits are more likely to reach their target populations if such credits: 1) limit premium costs for the low-income uninsured and do not require full premium payments while applications are pending; 2) provide access to coverage that beneficiaries value, including care for preexisting conditions; 3) are combined with outreach that uses easily understandable, multilingual materials and proactive enrollment efforts; and 4) feature a simple application process involving one form filed with one agency.

The HTLV-1 oncoprotein Tax is modified by the ubiquitin related modifier 1 (Urm1).

PubMed

Hleihel, Rita; Khoshnood, Behzad; Dacklin, Ingrid; Omran, Hayssam; Mouawad, Carine; Dassouki, Zeina; El-Sabban, Marwan; Shirinian, Margret; Grabbe, Caroline; Bazarbachi, Ali

2018-04-17

Adult T-cell leukemia/lymphoma (ATL) is an aggressive malignancy secondary to chronic human T-cell lymphotropic virus 1 infection, triggered by the virally encoded oncoprotein Tax. The transforming activity and subcellular localization of Tax is strongly influenced by posttranslational modifications, among which ubiquitylation and SUMOylation have been identified as key regulators of the nuclear/cytoplasmic shuttling of Tax, as well as its ability to activate NF-κB signaling. Adding to the complex posttranslational modification landscape of Tax, we here demonstrate that Tax also interacts with the ubiquitin-related modifier 1 (Urm1). Conjugation of Urm1 to Tax results in a redistribution of Tax to the cytoplasm and major increase in the transcription of the NF-ĸB targets Rantes and interleukin-6. Utilizing a tax-transgenic Drosophila model, we show that the Urm1-dependent subcellular targeting of Tax is evolutionary conserved, and that the presence of Urm1 is strongly correlated with the transcriptional output of Diptericin, an antimicrobial peptide and established downstream target of NF-κB in flies. These data put forward Urm1 as a novel Tax modifier that modulates its oncogenic activity and hence represents a potential novel target for developing new strategies for treating ATL.

Ten years of medical education registrars: Value added?

PubMed

Brazil, Victoria; Davin, Lorna

2018-05-22

There is a paucity of any long-term follow up of trainees' career pathways or organisational outcomes from medical education registrar posts in emergency medicine training. We report on the experience of a selected group of medical education trainees during and subsequent to their post and reflect on the value added to emergency medical education at three institutions. We conducted an online survey study, examining quantitative outcomes and qualitative reflections, of emergency physicians who had previously undertaken a medical education registrar post. Descriptive statistics were used to summarise responses to Likert items. The authors independently analysed and interpreted the reflective responses to identify key themes and sub-themes. Nineteen of 21 surveys were completed. Most respondents were in formal educational roles, in addition to clinical practice. The thematic analysis revealed that the medical education registrar experience, and the subsequent contribution of these trainees to medical education, is significantly shaped by external factors. These include the extent of faculty support, and the value placed on medical education by hospitals/departments/leaders. Acquisition of knowledge and skills in medical education was only part of a broader developmental journey and transitioning of identity for the trainees. Our findings suggest that medical education trainees in emergency medicine progress to educational roles, and most respondents attribute their career progression to the medical education training experience. We recommend that medical education registrar programmes need to be valued within the clinical service, supported by faculty and a 'community of practice', to support trainees' transition to clinician educator leadership roles. © 2018 Australasian College for Emergency Medicine and Australasian Society for Emergency Medicine.

Cloud Type Classification (cldtype) Value-Added Product

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

Flynn, Donna; Shi, Yan; Lim, K-S

The Cloud Type (cldtype) value-added product (VAP) provides an automated cloud type classification based on macrophysical quantities derived from vertically pointing lidar and radar. Up to 10 layers of clouds are classified into seven cloud types based on predetermined and site-specific thresholds of cloud top, base and thickness. Examples of thresholds for selected U.S. Department of Energy (DOE) Atmospheric Radiation Measurement (ARM) Climate Research Facility sites are provided in Tables 1 and 2. Inputs for the cldtype VAP include lidar and radar cloud boundaries obtained from the Active Remotely Sensed Cloud Location (ARSCL) and Surface Meteorological Systems (MET) data. Rainmore » rates from MET are used to determine when radar signal attenuation precludes accurate cloud detection. Temporal resolution and vertical resolution for cldtype are 1 minute and 30 m respectively and match the resolution of ARSCL. The cldtype classification is an initial step for further categorization of clouds. It was developed for use by the Shallow Cumulus VAP to identify potential periods of interest to the LASSO model and is intended to find clouds of interest for a variety of users.« less

Insight into the bacterial diversity of fermentation woad dye vats as revealed by PCR-DGGE and pyrosequencing.

PubMed

Milanović, Vesna; Osimani, Andrea; Taccari, Manuela; Garofalo, Cristiana; Butta, Alessandro; Clementi, Francesca; Aquilanti, Lucia

2017-07-01

The bacterial diversity in fermenting dye vats with woad (Isatis tinctoria L.) prepared and maintained in a functional state for approximately 12 months was examined using a combination of culture-dependent and -independent PCR-DGGE analyses and next-generation sequencing of 16S rRNA amplicons. An extremely complex ecosystem including taxa potentially contributing to both indigo reduction and formation, as well as indigo degradation was found. PCR-DGGE analyses revealed the presence of Paenibacillus lactis, Sporosarcina koreensis, Bacillus licheniformis, and Bacillus thermoamylovorans, while Bacillus thermolactis, Bacillus pumilus and Bacillus megaterium were also identified but with sequence identities lower than 97%. Dominant operational taxonomic units (OTUs) identified by pyrosequencing included Clostridium ultunense, Tissierella spp., Alcaligenes faecalis, Erysipelothrix spp., Enterococcus spp., Virgibacillus spp. and Virgibacillus panthothenicus, while sub-dominant OTUs included clostridia, alkaliphiles, halophiles, bacilli, moderately thermophilic bacteria, lactic acid bacteria, Enterobacteriaceae, aerobes, and even photosynthetic bacteria. Based on the current knowledge of indigo-reducing bacteria, it is considered that indigo-reducing bacteria constituted only a small fraction in the unique microcosm detected in the natural indigo dye vats.

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the cooperative housing corporation's total interest or real estate taxes as the fair market value of... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Amounts representing taxes and interest paid to... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additional Itemized Deductions for...

Reformers, Batting Averages, and Malpractice: The Case for Caution in Value-Added Use

ERIC Educational Resources Information Center

Gleason, Daniel

2014-01-01

The essay considers two analogies that help to reveal the limitations of value-added modeling: the first, a comparison with batting averages, shows that the model's reliability is quite limited even though year-to-year correlation figures may seem impressive; the second, a comparison between medical malpractice and so-called educational…

Evaluating Specification Tests in the Context of Value-Added Estimation. Working Paper #38

ERIC Educational Resources Information Center

Guarino, Cassandra M.; Reckase, Mark D.; Stacy, Brian W.; Wooldridge, Jeffrey M.

2014-01-01

We study the properties of two specification tests that have been applied to a variety of estimators in the context of value-added measures (VAMs) of teacher and school quality: the Hausman test for choosing between random and fixed effects and a test for feedback (sometimes called a "falsification test"). We discuss theoretical…

What Works Clearinghouse Quick Review: "The Long-Term Impacts of Teachers: Teacher Value-Added and Student Outcomes in Adulthood"

ERIC Educational Resources Information Center

What Works Clearinghouse, 2012

2012-01-01

This study examined whether being taught by a teacher with a high "value-added" improves a student's long-term outcomes. The study analyzed more than 20 years of data for nearly one million fourth- through eighth-grade students in a large urban school district. The study reported that having a teacher with a higher level of value-added was…

26 CFR 2.1-24 - Extent of tax liability.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

26 CFR 2.1-24 - Extent of tax liability.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

26 CFR 2.1-24 - Extent of tax liability.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

26 CFR 2.1-24 - Extent of tax liability.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

26 CFR 2.1-24 - Extent of tax liability.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

The Effects of the Federal Estate Tax on Nonindustrial Private Landowners

Treesearch

Tamara Cushing; Steve Bullard; John Greene; Ted Beauvias

1998-01-01

The federal estate tax is designed to tax the accumulation and transfer of wealth. Between 1987 and 1997, the estate tax was as high as 55% of assets above $600,000. Timber and land values have increased significantly in many areas of the U.S. in recent years, and in some circumstances heirs liquidate timber, or sell or develop portions of inherited timber and...

Introducing local property tax for fiscal decentralization and local authority autonomy

NASA Astrophysics Data System (ADS)

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

2015-06-01

Charles Tiebout (1956), in his work "A Pure Theory of Local Expenditures", provides a vision of the workings of the local public sector, acknowledging many similarities to the features of a competitive market, however omitting any references to local taxation. Contrary to other researchers' claim that the Tiebout model and the theory of fiscal decentralization are by no means synonymous, this paper aims to expand Tiebout's theory, by adding the local property tax in the context, introducing a fair, ad valorem property taxation system based on the automated assessment of the value of real estate properties within the boundaries of local authorities. Computer Assisted Mass Appraisal methodology integrated with Remote Sensing technology and GIS analysis is applied to local authorities' property registries and cadastral data, building a spatial relational database and providing data to be statistically processed through Multiple Regression Analysis modeling. The proposed scheme accomplishes economy of scale using CAMA procedures on one hand, but also succeeds in making local authorities self-sufficient through a decentralized, fair, locally calibrated property taxation model, providing rational income administration.

26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641 prescribes...

26 CFR 1.903-1 - Taxes in lieu of income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu of...

78 FR 17612 - Rules Relating to Additional Medicare Tax; Hearing Cancellation

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-22

...This document cancels a public hearing on proposed regulations under sections 3101(b), 3102, 3202(a), 1401(b), 6205, and 6402 of the Internal Revenue Code; relating to the Additional Hospital Insurance Tax on income above threshold amounts as added by the Affordable Care Act.

26 CFR 1.511-4 - Minimum tax for tax preferences.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

26 CFR 1.511-4 - Minimum tax for tax preferences.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

26 CFR 1.903-1 - Taxes in lieu of income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

The forecaster's added value in QPF

NASA Astrophysics Data System (ADS)

Turco, M.; Milelli, M.

2010-03-01

: - despite the overall improvement in global scale and the fact that the resolution of the limited area models has increased considerably over recent years, the QPF produced by the meteorological models involved in this study has not improved enough to allow its direct use: the subjective HQPF continues to offer the best performance for the period +24 h/+48 h (i.e. the warning period in the Piemonte system); - in the forecast process, the step where humans have the largest added value with respect to mathematical models, is the communication. In fact the human characterization and communication of the forecast uncertainty to end users cannot be replaced by any computer code; - eventually, although there is no novelty in this study, we would like to show that the correct application of appropriated statistical techniques permits a better definition and quantification of the errors and, mostly important, allows a correct (unbiased) communication between forecasters and decision makers.

Expanding access and choice for health care consumers through tax reform.

PubMed

Butler, S; Kendall, D B

1999-01-01

A refundable tax credit for the uninsured would complement the existing job-based health insurance system while letting people keep their job-based coverage if they wish. Among the wide variety of design options for a tax credit, policy and political analysis does not reveal an obvious choice, but a tax credit based on a percentage of spending may have a slight advantage. Congress should give states maximum flexibility to use existing funding sources to supplement the value of a federal tax credit and encourage the use of techniques to create stable insurance pools.

Associations between Student Achievement and Student Learning: Implications for Value-Added School Accountability Models

ERIC Educational Resources Information Center

Ready, Douglas David

2013-01-01

Accountability systems that measure student learning rather than student achievement have the potential to more accurately evaluate school quality. However, one methodological concern has remained surprisingly absent from discussions of value-added modeling. Standardized assessments that exhibit either positive or negative correlations between…

Assessments and Tax Rates. Delaware Public Schools, 1976-77.

ERIC Educational Resources Information Center

Spartz, James L.

This report presents tabulations of various tax data for all of Delaware's 26 school districts for the 1976-77 school year. Table l provides the assessed value of real estate and the number of capitations in each school district, as well as the tax rates for debt service, current expense, tuition, minor capital improvement, and total levies. Table…

Analytic estimation of recycled products added value as a means for effective environmental management

NASA Astrophysics Data System (ADS)

Batzias, Dimitris F.

2012-12-01

In this work, we present an analytic estimation of recycled products added value in order to provide a means for determining the degree of recycling that maximizes profit, taking also into account the social interest by including the subsidy of the corresponding investment. A methodology has been developed based on Life Cycle Product (LCP) with emphasis on added values H, R as fractions of production and recycle cost, respectively (H, R >1, since profit is included), which decrease by the corresponding rates h, r in the recycle course, due to deterioration of quality. At macrolevel, the claim that "an increase of exergy price, as a result of available cheap energy sources becoming more scarce, leads to less recovered quantity of any recyclable material" is proved by means of the tradeoff between the partial benefits due to material saving and resources degradation/consumption (assessed in monetary terms).

Attention oilheat marketers: Turn brownfields into greenbacks using property tax reductions