Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S.

Entrepreneurial activity is presumed to generate important spillovers, potentially justifying tax subsidies. How does the tax law affect individual incentives? How much of an impact has it had in practice? We first show theoretically that taxes can affect the incentives to be an entrepreneur due simply to differences in tax rates on business vs. wage and salary income, due to differences in the tax treatment of losses vs. profits through a progressive rate structure and through the option to incorporate, and due to risk-sharing with the government. We then provide empirical evidence using U.S. individual tax return data that these aspects of the tax law have had large effects on actual behavior.

Representation through Lived Experience: Expanding Representative Bureaucracy Theory

This study draws on the insights of managers in the behavioral health treatment system to explore the value of persons who bring lived experience to their organizational positions. Within these organizations, persons with relevant lived experience occupy various nonclinical and clinical positions. When facilities incorporate workers with lived experience, managers observe increased levels of trust between clients and service providers, an enhanced client-centered perspective among service providers, and higher quality in the services provided. This study may guide managers in considering how (or whether) human service organizations might institutionalize lived experience as a mechanism to help create a representative bureaucracy

Genetic Modification of Human Peripheral Blood Lymphocytes with a Transdominant Negative Form of Rev: Safety and Toxicity

Overview summary Expression of Rev M10, a transdominant mutant form of the Rev gene, in T cell lines confers resistance to HIV in vitro. Isertion of this Rev M10 gene into PBL appears to be nontoxic and well-tolerated by SCID mice. These results demonstrate that genetic modification of T cells by an antiviral gene can be performed safely and without overt toxicity. This finding encourages the development of therapeutic strategies to genetically protect T cells to prolong their survival in HIV-infected individuals.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/63234/1/hum.1995.6.8-997.pd

Compact Hyperbolic Extra Dimensions: Branes, Kaluza-Klein Modes and Cosmology

We reconsider theories with low gravitational (or string) scale M_* where Newton's constant is generated via new large-volume spatial dimensions, while Standard Model states are localized to a 3-brane. Utilizing compact hyperbolic manifolds (CHM's) we show that the spectrum of Kaluza-Klein (KK) modes is radically altered. This allows an early universe cosmology with normal evolution up to substantial temperatures, and completely negates the constraints on M_* arising from astrophysics. Furthermore, an exponential hierarchy between the usual Planck scale and the true fundamental scale of physics can emerge with only order unity coefficients. The linear size of the internal space remains small. The proposal has striking testable signatures.Comment: 4 pages, no figure

Chalk-Ex—fate of CaCO3 particles in the mixed layer : evolution of patch optical properties

Author Posting. © American Geophysical Union, 2009. This article is posted here by permission of American Geophysical Union for personal use, not for redistribution. The definitive version was published in Journal of Geophysical Research 114 (2009): C07020, doi:10.1029/2008JC004902.The fate of particles in the mixed layer is of great relevance to the global carbon cycle as well as to the propagation of light in the sea. We conducted four manipulative field experiments called “Chalk-Ex” in which known quantities of uniform, calcium carbonate particles were injected into the surface mixed layer. Since the production term for these patches was known to high precision, the experimental design allowed us to focus on terms associated with particle loss. The mass of chalk in the patches was evaluated using the well-calibrated light-scattering properties of the chalk plus measurements from a variety of optical measurements and platforms. Patches were surveyed with a temporal resolution of hours over spatial scales of tens of kilometers. Our results demonstrated exponential loss of the chalk particles with time from the patches. There was little evidence for rapid sinking of the chalk. Instead, horizontal eddy diffusion appeared to be the major factor affecting the dispersion of the chalk to concentrations below the limits of detection. There was unequivocal evidence of subduction of the chalk along isopycnals and subsequent formation of thin layers. Shear dispersion is the most likely mechanism to explain these results. Calculations of horizontal eddy diffusivity were consistent with other mixed layer patch experiments. Our results provide insight into the importance of physics in the formation of subsurface particle maxima in the sea, as well as the importance of rapid coccolith production and critical patch size for maintenance of natural coccolithophore blooms in nature.We would like to thank the Office of Naval Research/Optical and Biological Oceanography Program for their support of Chalk-Ex with awards N000140110042 (WMB) and N00014-01-1-0141 (AJP). Additional funding for this work came from ONR (N00014-05-1- 0111) and NASA (NNG04Gl11G, NNX08AC27G, NNG04HZ25C) to W.M.B

Do Trait Emotional Intelligence and Dispositional Mindfulness Have a Complementary Effect on the Children's and Adolescents' Emotional States?

Mindfulness is both a non-judgmental and present-centered awareness, which has been applied to reduce negative emotions. On the other hand, Trait Emotional Intelligence (TEI) is the way of how good people perceive their emotional intelligence abilities (perceiving, expressing, understanding, and regulating emotions), which are involved in people's social functioning. This empirical study was designed to analyze whether dispositional mindfulness (DM) and TEI have a potential combined role for children and adolescent's emotional states. In a sample of primary school students (N = 318), age ranged from 8 to 16 years old (M = 11.25, SD = 2.20), participants filled a TEI measure (ESCQ, Emotional skills and competence questionnaire) and two measures of DM (CAMM, Child and Adolescent Mindfulness Measure and AFQ-Y, Avoidance and Fusion Questionnaire for Youth). Measures selected included: PANAS (Positive affect and negative affect schedule), White Bear Suppression Inventory (a thought suppression inventory), and STAIC (State-Trait Anxiety for Children). Findings pointed out that TEI measures (labeling and expression, understanding, and managing emotions) were positively and significantly related to positive emotional states (especially, positive affect and balance) and negatively with a lower association with state anxiety. However, DM measures were both negatively and strongly associated with negative emotional states (thought suppression, negative affect, and anxiety). Conclusions indicate that a combined effect of both TEI skills and DM based interventions would be more complete than each one separately for better social functioning of children and teenagers

Shaping care home COVID-19 testing policy: a protocol for a pragmatic cluster randomised controlled trial of asymptomatic testing compared with standard care in care home staff (VIVALDI-CT)

INTRODUCTION: Care home residents have experienced significant morbidity, mortality and disruption following outbreaks of SARS-CoV-2. Regular SARS-CoV-2 testing of care home staff was introduced to reduce transmission of infection, but it is unclear whether this remains beneficial. This trial aims to investigate whether use of regular asymptomatic staff testing, alongside funding to reimburse sick pay for those who test positive and meet costs of employing agency staff, is a feasible and effective strategy to reduce COVID-19 impact in care homes. METHODS AND ANALYSIS: The VIVALDI-Clinical Trial is a multicentre, open-label, cluster randomised controlled, phase III/IV superiority trial in up to 280 residential and/or nursing homes in England providing care to adults aged >65 years. All regular and agency staff will be enrolled, excepting those who opt out. Homes will be randomised to the intervention arm (twice weekly asymptomatic staff testing for SARS-CoV-2) or the control arm (current national testing guidance). Staff who test positive for SARS-CoV-2 will self-isolate and receive sick pay. Care providers will be reimbursed for costs associated with employing temporary staff to backfill for absence arising directly from the trial.The trial will be delivered by a multidisciplinary research team through a series of five work packages.The primary outcome is the incidence of COVID-19-related hospital admissions in residents. Secondary outcomes include the number and duration of outbreaks and home closures. Health economic and modelling analyses will investigate the cost-effectiveness and cost consequences of the testing intervention. A process evaluation using qualitative interviews will be conducted to understand intervention roll out and identify areas for optimisation to inform future intervention scale-up, should the testing approach prove effective and cost-effective. Stakeholder engagement will be undertaken to enable the sector to plan for results and their implications and to coproduce recommendations on the use of testing for policy-makers. ETHICS AND DISSEMINATION: The study has been approved by the London-Bromley Research Ethics Committee (reference number 22/LO/0846) and the Health Research Authority (22/CAG/0165). The results of the trial will be disseminated regardless of the direction of effect. The publication of the results will comply with a trial-specific publication policy and will include submission to open access journals. A lay summary of the results will also be produced to disseminate the results to participants. TRIAL REGISTRATION NUMBER: ISRCTN13296529