Technology Diffusion in Tax: An Examination of Tax Analytics and Automation Routinization

This study examines the use of tax analytics and automation (TAA) technologies in corporate tax departments. We investigate the factors that influence the degree to which TAA technologies are used as an integral part of the tax department’s processes. A survey of tax professionals from Fortune 1000 companies was conducted to gain an understanding of the level of TAA routinization that exists in their corporate tax departments. This study extends the research literature on assimilation of innovative technologies by using a unique sample in a tax department setting. We adapt a technology diffusion model from Zhu, Kraemer and Xu (2006) and predict that factors related to technological, organizational and environmental contexts are related to the degree of routinization of TAA technologies. Results indicate that the context factors of technology integration, managerial obstacles, and regulatory environment are all related to the level of TAA technology used by corporate tax departments

Modelling informal carers’ health-related quality of life: challenges for economic evaluation

There has been increasing interest in including carers’ health-related qualify of life (HRQoL) in decision models, but currently there is no best practice guidance as to how to do so. Models thus far have typically assumed that carers’ HRQoL can be predicted from patient health states, as we illustrate with three examples of disease-modifying treatments. However, this approach limits the mechanisms that influence carers’ HRQoL solely to patient health and may not accurately reflect carers’ outcomes. In this article, we identify and discuss challenges associated with modelling intervention effects on carers’ HRQoL: attaching carer utilities to patient disease states, the size of the caring network, aggregation of carer and patient HRQoL, patient death, and modelling longer-term carer HRQoL. We review and critique potential alternatives to modelling carers’ HRQoL in decision models: trial-based analyses, qualitative consideration, cost-consequence analysis, and multicriteria decision analysis, noting that each of these also has its own challenges. We provide a framework of issues to consider when modelling carers’ HRQoL and suggest how these can be addressed in current practice and future research

TAMU: Blueprint for A New Space Mission Operations System Paradigm

The Transferable, Adaptable, Modular and Upgradeable (TAMU) Flight Production Process (FPP) is a System of System (SOS) framework which cuts across multiple organizations and their associated facilities, that are, in the most general case, in geographically disperse locations, to develop the architecture and associated workflow processes of products for a broad range of flight projects. Further, TAMU FPP provides for the automatic execution and re-planning of the workflow processes as they become operational. This paper provides the blueprint for the TAMU FPP paradigm. This blueprint presents a complete, coherent technique, process and tool set that results in an infrastructure that can be used for full lifecycle design and decision making during the flight production process. Based on the many years of experience with the Space Shuttle Program (SSP) and the International Space Station (ISS), the currently cancelled Constellation Program which aimed on returning humans to the moon as a starting point, has been building a modern model-based Systems Engineering infrastructure to Re-engineer the FPP. This infrastructure uses a structured modeling and architecture development approach to optimize the system design thereby reducing the sustaining costs and increasing system efficiency, reliability, robustness and maintainability metrics. With the advent of the new vision for human space exploration, it is now necessary to further generalize this framework to take into consideration a broad range of missions and the participation of multiple organizations outside of the MOD; hence the Transferable, Adaptable, Modular and Upgradeable (TAMU) concept

Quantum Critical Scaling in a Moderately Doped Antiferromagnet

Using high temperature expansions for the equal time correlator $S(q)$ and static susceptibility $\chi(q)$ for the t-J model, we present evidence for quantum critical (QC), $z\!=\!1$, behavior at intermediate temperatures in a broad range of $t/J$ ratio, doping, and temperatures. We find that the dynamical susceptibility is very close to the universal scaling function computable for the asymptotic QC regime, and that the dominant energy scale is temperature. Our results are in excellent agreement with measurements of the spin-echo decay rate, $1/T_{\rm 2G}$, in La$_2$CuO$_4$, and provide qualitative understanding of both $1/T_1$ and $1/T_{\rm 2G}$ nuclear relaxation rates in doped cuprates.Comment: 11 pages, REVTeX v3.0, PostScript file for 3 figures is attached, UIUC-P-93-07-068. In this revised version, we calculate the scaling functions and thus present new and more direct evidence in favor of our original conclusion

Biogeochemistry of upland to wetland soils, sediments, and surface waters across Mid-Atlantic and Great Lakes coastal interfaces

Transferable and mechanistic understanding of cross-scale interactions is necessary to predict how coastal systems respond to global change. Cohesive datasets across geographically distributed sites can be used to examine how transferable a mechanistic understanding of coastal ecosystem control points is. To address the above research objectives, data were collected by the EXploration of Coastal Hydrobiogeochemistry Across a Network of Gradients and Experiments (EXCHANGE) Consortium – a regionally distributed network of researchers that collaborated on experimental design, methodology, collection, analysis, and publication. The EXCHANGE Consortium collected samples from 52 coastal terrestrial-aquatic interfaces (TAIs) during Fall of 2021. At each TAI, samples collected include soils from across a transverse elevation gradient (i.e., coastal upland forest, transitional forest, and wetland soils), surface waters, and nearshore sediments across research sites in the Great Lakes and Mid-Atlantic regions (Chesapeake and Delaware Bays) of the continental USA. The first campaign measures surface water quality parameters, bulk geochemical parameters on water, soil, and sediment samples, and physicochemical parameters of sediment and soil

Modelling spillover effects on informal carers: the carer QALY trap

The provision of informal (unpaid) care can impose significant ‘spillover effects’ on carers, and accounting for these effects is consistent with the efficiency and equity objectives of health technology assessment (HTA). Inclusion of these effects in health economic models, particularly carer health-related quality of life (QOL), can have a substantial impact on net quality-adjusted life year (QALY) gains and the relative cost effectiveness of new technologies. Typically, consideration of spillover effects improves the value of a technology, but in some circumstances, consideration of spillover effects can lead to situations whereby life-extending treatments for patients may be considered cost ineffective due to their impact on carer QOL. In this piece we revisit the classic ‘QALY trap’ and introduce an analogous ‘carer QALY trap’ which may have practical implications for economic evaluations where the inclusion of carer QOL reduces incremental QALY gains. Such results may align with a strict QALY-maximisation rule, however we consider the extent to which this principle may be at odds with the preferences of carers themselves (and possibly society more broadly), potentially leading decision makers into the carer QALY trap as a result. We subsequently reflect on potential solutions, highlighting the important (albeit limited) role that deliberation has to play in HTA

The replication crisis has led to positive structural, procedural, and community changes

The emergence of large-scale replication projects yielding successful rates substantially lower than expected caused the behavioural, cognitive, and social sciences to experience a so-called ‘replication crisis’. In this Perspective, we reframe this ‘crisis’ through the lens of a credibility revolution, focusing on positive structural, procedural and community-driven changes. Second, we outline a path to expand ongoing advances and improvements. The credibility revolution has been an impetus to several substantive changes which will have a positive, long-term impact on our research environment.Social decision makin

Recommendations for Emerging Good Practice and Future Research in Relation to Family and Caregiver Health Spillovers in Health Economic Evaluations:A Report of the SHEER Task Force

BackgroundOmission of family and caregiver health spillovers from the economic evaluation of healthcare interventions remains common practice. When reported, a high degree of methodological inconsistency in incorporating spillovers has been observed.AimTo promote emerging good practice, this paper from the Spillovers in Health Economic Evaluation and Research (SHEER) task force aims to provide guidance on the incorporation of family and caregiver health spillovers in cost-effectiveness and cost-utility analysis. SHEER also seeks to inform the basis for a spillover research agenda and future practice.MethodsA modified nominal group technique was used to reach consensus on a set of recommendations, representative of the views of participating subject-matter experts. Through the structured discussions of the group, as well as on the basis of evidence identified during a review process, recommendations were proposed and voted upon, with voting being held over two rounds.ResultsThis report describes 11 consensus recommendations for emerging good practice. SHEER advocates for the incorporation of health spillovers into analyses conducted from a healthcare/health payer perspective, and more generally inclusive perspectives such as a societal perspective. Where possible, spillovers related to displaced/foregone activities should be considered, as should the distributional consequences of inclusion. Time horizons ought to be sufficient to capture all relevant impacts. Currently, the collection of primary spillover data is preferred and clear justification should be provided when using secondary data. Transparency and consistency when reporting on the incorporation of health spillovers are crucial. In addition, given that the evidence base relating to health spillovers remains limited and requires much development, 12 avenues for future research are proposed.ConclusionsConsideration of health spillovers in economic evaluations has been called for by researchers and policymakers alike. Accordingly, it is hoped that the consensus recommendations of SHEER will motivate more widespread incorporation of health spillovers into analyses. The developing nature of spillover research necessitates that this guidance be viewed as an initial roadmap, rather than a strict checklist. Moreover, there is a need for balance between consistency in approach, where valuable in a decision making context, and variation in application, to reflect differing decision maker perspectives and to support innovation

Inclusion of carer health-related quality of life in national institute for health and care excellence appraisals

Objectives Health interventions for patients can have effects on their carers too. For consistency, decision makers may wish to specify whether carer outcomes should be included. One example is the National Institute for Health and Care Excellence (NICE), whose reference case specifies that economic evaluations should include direct health effects for patients and carers where relevant. We aimed to review the methods used in including carer health-related quality of life (HRQL) in NICE appraisals. Methods We reviewed all published technology appraisals (TAs) and highly specialized technologies (HSTs) to identify those that included carer HRQL and discussed the methods and data sources. Results Twelve of 414 TAs (3%) and 4 of 8 HSTs (50%) included carer HRQL in cost-utility analyses. Eight were for multiple sclerosis, the remainder were each in a unique disease area. Twelve of the 16 appraisals modeled carer HRQL as a function of the patient’s health state, 3 modeled carer HRQL as a function of the patient’s treatment, and 1 included family quality-adjusted life year (QALY) loss. They used 5 source studies: 2 compared carer EQ-5D scores with controls, 2 measured carer utility only (1 health utilities index and 1 EQ-5D), and 1 estimated family QALY loss from a child’s death. Two used disutility estimates not from the literature. Including carer HRQL increased the incremental QALYs and decreased incremental cost-effectiveness ratios in all cases. Conclusions The inclusion of carer HRQL in NICE appraisals is relatively uncommon and has been limited by data availability