Toward the Development of a Model to Evaluate the Effect of the Accelerated Cost Recovery System of Depreciation as Enacted by the Economic Recovery Tax Act of 1981 on State of Florida Corporate Tax Revenues.

In 1981, Congress passed the Economic Recovery Tax Act of 1981 (ERTA). One of the major provisions of ERTA is the Accelerated Cost Recovery System (ACRS) of depreciation. ACRS allows for a more rapid recovery of the cost of a depreciable asset than existed under prior law. At the federal level, this accelerated cost recovery is expected to result in substantial revenue loss. The benefit of the revenue loss is a hoped for stimulation to capital investment to spur economic recovery. During the deliberations leading to the enactment of ERTA, much attention was focused on this revenue loss at the federal level. Little attention, however, was directed toward the revenue impact on states whose tax base conformed to the federal tax base. This study examines the revenue impact of the ACRS provisions on the State of Florida corporate tax revenues for the years 1982-1985. The examination makes use of both state data and national data. First, a Florida / U.S. model is constructed by relating Florida taxable income to U.S. taxable income for each industry represented in the sample of Florida corporate tax returns. This model allows for the use of national investment information. At the national level, a determination is made of expected investment for each industry represented in the Florida / U.S. model, for the years 1982-1985. Depreciation calculations are made for this investment, by industry, under pre-ERTA law and under ACRS. The difference in depreciation, again by industry, is translated to the state level by use of the relationships established in the Florida / U.S. model. At the state level, the change in depreciation is multiplied by the 5% state corporate tax rate. The result of this procedure in the gross revenue impact to the State of Florida caused by the ACRS provisions. This gross revenue impact is reduced to a net figure for the years 1982-1984 by the emergency excise tax. The emergency excise tax was enacted by the Florida legislature in an effort to negate the anticipated revenue loss from the ACRS provisions. This excise tax expires after 1984

Bullying Of Educators By Educators: Incivility In Higher Education

Bullying of adults by adults appears to be a common experience in work, social, and even family life. Yet, historically, there has been limited empirical research on the nature of this prevalent and aberrant interpersonal style among personnel in higher education. This article presents a review of studies that reflect key issues on bullying and incivility of/by administrators, faculty, and staff in college and university settings. There is strong empirical evidence that depicts the adult bully as harboring pervasive psychopathological tendencies such as narcissism and Machiavellianism, with a propensity for exhibiting abusive, controlling, callous, condescending, domineering, coercive, and self-centered behaviors (see Piotrowski, 2015). Several hypothetical case vignettes of incivility/bullying incidents specific to the academe are offered to illustrate these tendencies, along with strategies to recognize, manage, and combat ‘bullying’ styles in interpersonal interactions in college/university settings. Official policy should designate higher education settings as a ‘No Bully Zone’

Evaluating Three Methods of Assessing Adherence to an Inhaled Corticosteroid Regimen for Pediatric Asthma

The effects of nonadherence to treatment regimens for pediatric chronic illnesses are significant. There are several characteristics of asthma therapy that make non-adherence likely. Accurate assessment of adherence is crucial, but difficult. The primary objective of this study was to examine the relationship between three methods of assessing adherence to inhaled corticosteroid treatment for pediatric asthma. This study utilized the baseline data from a randomized controlled trial for improving adherence (Kamps et al., 2008). Participants included 22 males and 25 females with asthma (72% Caucasian, mean age = 10.34 years). Adherence measures included parent and child self-report questionnaires, parent and child 24-hour recall interviews, and electronic monitors (EM). Mean adherence according to EM for this sample (67.21%) was significantly greater than 50%, the typical level for adherence to regimens for chronic pediatric diseases (Rapoff, 2010). Thus, this study provides information about moderate (as opposed to severe) difficulties with nonadherence. Results suggested that self-report methods inflate adherence compared to EM. Sensitivity, specificity, positive predictive value, and negative predictive value were assessed for each method. The self-report methods did not demonstrate sufficient psychometric properties to justify their use as stand-alone measures of adherence. Agreement between parent and child reports was high, but not redundant. These findings call for further research investigating ways that methods of assessment may be effectively combined for an accurate measurement of adherence

The East African Court of Justice and Human Rights Jurisdiction: Drawing the Line

Human rights in Africa have gradually gained a place of recognition few could have foreseen only a decade ago. With the promotion and protection of human rights entrenched deep in the African Charter on Human and Peoples’ Rights, African states have a duty to uphold this principle in the larger goal of regional economic integration. The East African Court of Justice (EACJ), a regional court, has thus assumed the role of a watchdog in breathing life into these provisions, safeguarding the rule of law and ensuring everyone plays by the rules. It is unfortunate that these watchdogs can then lack the most important tool in steering the ship – jurisdiction. This paper, through a detailed analysis of literature review, tackles the pertinent question of whether the court has jurisdiction to handle human rights cases and arrives at the conclusion that an express mandate is lacking, but there is a somewhat implied mandate. Nonetheless, a clear articulation of the EACJ’s mandate is necessary to enable it to address issues effectively and efficiently

Using Technology To Leverage Your Lectures Stickiness

Increasingly, universities are scrambling to take advantage of online technologies.  This article describes one such technology that can be used to capture the video and audio of a PowerPoint lecture.  The specific technology is a software program called Camtasia.  With Camtasia one can simultaneously capture in a movie file everything that is occurring on a computer screen along with the audio narration.  Once captured, the video and audio can be produced as a streaming video and uploaded to a web server for online viewing

Analysis on the level of knowledge, attitude and practice of occupational safety and health among healthcare employees in Kanowit Hospital

Semua industri terutamanya sektor kerajaan, digesa mempraktikkan Akta Keselamatan dan Kesihatan Pekerjaan (OSHA) 1994. Mereka harus memenuhi tanggungjawab majikan demi memastikan keselamatan dan kesihatan pekerja di tempat kerja. Pelan Master Kesihatan dan Keselamatan Pekerjaan Kebangsaaan 2010- 2015 mensasarkan pengurangan daripada 12.4 kematian daripada 100,000 pekerja kepada 6.1 kematian daripada 100,000 pekerja dan Pelan Master Kesihatan dan Keselamatan Kebangsaan 2016- 2020 mensasarkan 4.36 kematian daripada 100,000 pekerja dan kecederaan berkurangan kepada 2.53 daripada 1,000 pekerja. Pada 2020 menurut Jabatan Kesihatan dan Keselamatan Pekerjaan melaporkan sebanyak 6793 kemalangan pekerjaan berlaku. Sektor awam dan badan berkanun mewakili 1.2% daripada keseluruhan kes. Pelan Master Kesihatan dan Keselamatan Pekerjaan 2020 menunjukkan peningkatan positif apabila 5960 kes penyakit pekerjaan dan keracunan berlaku pada 2015 dan 1785 kes pada 2019. Objektif kajian ini adalah untuk menganalisa pengetahuan, sikap dan praktis mengenai Kesihatan dan Keselamatan Pekerjaan (KKP) di kalangan pekerja kesihatan di Kanowit Hospital. Pembinaan kajian adalah mengenai Kelengkapan Perlindungan Diri, Tanggungjawab Majikan- Pekerja Keselamatan dan Kesihatan, Fungsi Jawatankuasa Keselamatan dan Kesihatan dan Pengetahuan Pekerja di dalam OSH. 162 responden terlibat. Analisa data menyimpulkan bahawa tahap pengetahuan, sikap dan praktis keselamatan dan kesihatan pekerjaan di kalangan pekerja kesihatan di Kanowit Hospital adalah tinggi. Kajian mendapati bahawa pengetahuan pekerja kesihatan dipengaruhi oleh tempoh mereka telah bekerja dan umur mereka.Penemuan yang ketara dalam kajian ini meningkatkan tahap pengetahuan, sikap dan praktis mengenai keselamatan dan kesihatan pekerjaan. (Abstract by author

พันธกรณีของประเทศไทยที่มีต่อประมวลกฎการต่อต้านสาร ต้องห้ามโลก 2021: Thailand’s Obligations to WADA Anti-Doping Code 2021

บทคัดย่อองค์กรสารต้องห้ามโลกได้จัดทำประมวลกฎการต่อต้านสารต้องห้ามโลกกำหนดกรอบนโยบาย ระเบียบ และข้อบังคับสำหรับการต่อต้านสารต้องห้ามที่ใช้บังคับกับองค์กรกีฬาและองค์กรทางกฎหมายของรัฐ ประเทศและองค์การกีฬาที่ลงนามรับรองประมวลกฎการต่อต้านสารต้องห้ามโลกมีพันธกรณีจะต้องปฏิบัติตาม หากฝ่าฝืนไม่ปฏิบัติตามองค์กรสารต้องห้ามโลกก็จะรายงานให้องค์กรคณะกรรมการกีฬาโอลิมปิคสากลลงโทษ ประมวลกฎต่อต้านสารต้องห้ามโลกฉบับแรกจัดทำขึ้นในปี ค.ศ. 2003 และได้รับการแก้ไขล่าสุดและมีผลใช้บังคับตั้งแต่วันที่ 1 มกราคม 2564 ประเทศไทยได้ตรากฎหมายต่อต้านการใช้สารต้องห้ามทางการกีฬาเพื่อปฏิบัติตามพิธีสารขององค์กรคณะกรรมการโอลิมปิคสากลที่บังคับให้องค์กรที่เป็นสมาชิกต้องยอมรับและปฏิบัติตามประมวลกฎการต่อต้านสารต้องห้ามโลก แต่เนื่องจากกฎหมายของประเทศไทยในปัจจุบันไม่ได้รับการแก้ไขให้สอดคล้องกับประมวลกฎการต่อต้านสารต้องห้ามโลก ค.ศ. 2021 จึงถูกลงโทษห้ามมิให้นักกีฬาไทยที่เข้าแข่งขันกีฬานานาชาติใช้ธงชาติไทยและตัดสิทธิมิให้ประเทศไทยเป็นเจ้าภาพจัดการแข่งขันกีฬานานาชาติ   ABSTRACTThe World Anti-Doping Agency provides the World Anti-Doping Code to provide framework international standards on anti-doping policies, rules, and regulations for sport organizations and public authorities. The first code was approved, by more than thousand delegates of sport organizations and government authorities, in Copenhagen in 2003. Signatories are most International Federal of Olympic Sports, the International Olympic Committees, National Paralympic Committees, and many other sport organizations including government. The last revision is the WADA Code 2021, entered in forced on January 1, 2021, to make major changes to the previous one. Thailand implements the Code through the Anti-Doping in Sport Act B.E. 2555 (A.D. 2012). However, the country has not revised the Act to meet the requirements of the Code 2021. Consequently, International Olympic Committee, under the WADA’s report on non-compliance, prohibits Thai international athletes using the national flag and does not allow the country to organize international sport events for one year

Acesso peritoneal minimamente invasivo : uma nova abordagem para a implantação do cateter para diálise peritoneal

Orientador: Prof. Dr. Marcelo Mazza do NascimentoCoorientador: Prof. Dr. Miguel Carlos RiellaTese (doutorado) - Universidade Federal do Paraná, Setor de Ciências da Saúde, Programa de Pós-Graduação em Medicina Interna e Ciências da Saúde. Defesa : Curitiba, 07/08/2023Inclui referências: p. 62-74Resumo: As técnicas de implante de cateter para diálise peritoneal (DP) avançaram significativamente nos últimos anos. O presente estudo tem como objetivo analisar a sobrevida e as complicações associadas de cateteres inseridos usando uma nova técnica que é guiada por ultrassom e fluoroscopia e requer dissecção tecidual mínima. Foram comparados os resultados da inserção minimamente invasiva com a implantação tradicional com trocartes. Os procedimentos analisados foram realizados por nefrologistas em regime ambulatorial. Foram colocados 152 cateteres de DP em 152 pacientes com doença renal crônica em estágio 5, dentre os quais 62,5% dos pacientes eram homens, com média de idade de 56,6 ± 18,5 anos. Os dois métodos utilizados foram: a inserção minimamente invasiva (grupo MI, n=73) e a inserção de trocarte (grupo T, n=79). Os pacientes de ambos os grupos foram acompanhados prospectivamente por 26 meses a partir da data do primeiro implante. Sexo, idade e prevalência de diabetes mellitus não foram significativamente diferentes entre os grupos, enquanto o índice de massa corporal (IMC), presença de obesidade e cicatrizes abdominais de cirurgias prévias foram maiores no grupo MI (p=0,021). A incidência de disfunção do cateter foi menor no grupo MI em relação ao grupo T (6,8% vs. 20,3%; p=0,019). A infecção do sítio de saída também foi menor com a nova técnica (4,1% vs. 18,9%; p=0,005). Além disso, a incidência cumulativa de peritonite foi reduzida no grupo MI (p=0,034). Por fim, a sobrevida global do cateter em 1 ano foi de 89%, o que se mostrou maior no grupo MI (95% vs. 82% no grupo T; p=0,025). A técnica de minimamente invasiva para inserção de cateter apresentou baixas taxas de complicações e excelente sobrevida do cateter em relação aos métodos tradicionais de implantação; assim, pode ser um método alternativo para colocação de cateter de DP.Abstract: Catheter implantation techniques for peritoneal dialysis (PD) have advanced significantly in recent years. We aimed to analyze the survival and associated complications of catheters inserted using a new technique that is guided by ultrasound and fluoroscopy and requires minimal tissue dissection. A total of 152 PD catheters were placed in 152 patients with stage 5 chronic kidney disease. Two methods were compared: minimally invasive insertion (MI group, n=73) and trocar insertion (T group, n=79). The procedure was performed by nephrologists in an outpatient basis on MI group. Patients in both the groups were followed prospectively for 26 months from the date of each group first implantation. Regarding gender, 62.5% of the patients were men, with a mean age of 56.6 ± 18.5 years. Gender, age, and prevalence of diabetes mellitus were not significantly different between groups, while body mass index, presence of obesity, and abdominal scars from previous surgeries were higher in MI group (p=0.021). Incidence of catheter dysfunction was lower in MI group compared to group T (6.8% vs. 20.3%; p=0.019). Exit site infection was also lower with the new technique (4.1% vs. 18.9%; p=0.005). Further, cumulative incidence of peritonitis also lower in MI approach (p=0.034). Finally, overall catheter survival at 1 year was 89%, which has been shown as higher in group MI (95% vs. 82% in group T; p=0.025). The MI technique for catheter insertion showed low complication rates and excellent catheter survival as compared to traditional implantation method; thus, it may be an alternative method for PD catheter placement