45 research outputs found

    Introduction, Comparative Income Taxation: A Structured Analysis

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    This work presents a comparative analysis of some of the structural and design issues which are involved in mature income tax systems. Countries selected for the study are Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom and the United States. Each of the systems has evolved its own particular set of approaches and principles, outlined in Part One. Ensuing Parts deal with Basic Income Taxation, Taxation of Business Organizations and International Taxation. There is much to learn in the tax field from a comparative analysis of common problems. One need not believe in the existence of a Platonic Tax Form to find useful insights in the experience of others

    Considerations and best practices in animal science 16S ribosomal RNA gene sequencing microbiome studies

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    Microbiome studies in animal science using 16S rRNA gene sequencing have become increasingly common in recent years as sequencing costs continue to fall and bioinformatic tools become more powerful and user-friendly. The combination of molecular biology, microbiology, microbial ecology, computer science, and bioinformatics—in addition to the traditional considerations when conducting an animal science study—makes microbiome studies sometimes intimidating due to the intersection of different fields. The objective of this review is to serve as a jumping-off point for those animal scientists less familiar with 16S rRNA gene sequencing and analyses and to bring up common issues and concerns that arise when planning an animal microbiome study from design through analysis. This review includes an overview of 16S rRNA gene sequencing, its advantages, and its limitations; experimental design considerations such as study design, sample size, sample pooling, and sample locations; wet lab considerations such as field handing, microbial cell lysis, low biomass samples, library preparation, and sequencing controls; and computational considerations such as identification of contamination, accounting for uneven sequencing depth, constructing diversity metrics, assigning taxonomy, differential abundance testing, and, finally, data availability. In addition to general considerations, we highlight some special considerations by species and sample type

    The Use of Tissue Models for Vascular Access Training: Phase I of the Procedural Patient Safety Initiative

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    INTRODUCTION: Following the Institute of Medicine report “To Err is Human,” the Agency for Healthcare Research and Quality identified proper central venous catheter (CVC) insertion techniques and wide sterile barriers (WSB) as 2 major quality indicators for patient safety. However, no standard currently exists to teach proper procedural techniques to physicians. AIM: To determine whether our nonhuman tissue model is an effective tool for teaching physicians proper wide sterile barrier technique, ultrasound guidance for CVC placement, and sharps safety. PARTICIPANTS: Educational sessions were organized for physicians at Cedars-Sinai Medical Center. Participants had a hands-on opportunity to practice procedural skills using a nonhuman tissue model, under the direct supervision of experienced proceduralists. PROGRAM EVALUATION: An anonymous survey was distributed to participants both before and after training, measuring their reactions to all aspects of the educational sessions relative to their prior experience level. DISCUSSION: The sessions were rated highly worthwhile, and statistically significant improvements were seen in comfort levels with ultrasound-guided vascular access and WSB (P<.001). Given the revitalized importance of patient safety and the emphasis on reducing medical errors, further studies on the utility of nonhuman tissue models for procedural training should be enthusiastically pursued

    Activation of nociceptive reflexes by peripheral kainate receptors

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    ABSTRACT ABBREVIATIONS: CAP, capsaicin; BK, bradykinin; KA, kainate; AMPA, amino-5-methyl-4-isoxazole-propionic acid; DNQX, 6,7-dinitroquinoxaline-2,3-dione; NMDA, N-methyl-D-aspartate; DRG, dorsal root ganglion; CNS, central nervous system. 92

    Population-dynamic instability as a cause of patch structure

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    Understanding how ocean ecosystem dynamics are driven by the coupling of trophodynamic interactions and physical factors and how these affect recruitment is one of the critical problems in biological oceanography. This paper attempts to contribute insights into these interactions by defining a population-dynamic/physical-forcing space in which it may be possible to begin unification of historical work on trophic webs, functional responses, and patch structure. We use more or less traditional reaction-diffusion equations to facilitate exploration of prey-predator relative motion effects on spatial distributions. As a particular example, reparameterization of a nondimensionalized version of the model applied to two kinds of trophodynamic interactions allows concentration upon the role of diffusion-driven instability in generating spatial patch structures of prey and predator abundance
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