Granting Chevron Deference to IRS Revenue Rulings: The Charitable Thing to Do

The article focuses on the applicability of the standards of deference provided by the Chevron U.S.A. v. Natural Resources Defense Council, Inc. court case to U.S. Internal Revenue Service revenue rulings, and includes problems arising out of United States v. Mead Corp. court case

Readmission rates in not-for-profit vs. proprietary hospitals before and after the hospital readmission reduction program implementation.

BACKGROUND: The Patient Protection and Affordable Care Act established the Hospital Readmission Reduction Program (HRRP) to penalize hospitals with excessive 30-day hospital readmissions of Medicare enrollees for specific conditions. This policy was aimed at increasing the quality of care delivered to patients and decreasing the amount of money paid for potentially preventable hospital readmissions. While it has been established that the number of 30-day hospital readmissions decreased after program implementation, it is unknown whether this effect occurred equally between not-for-profit and proprietary hospitals. The aim of this study was to determine whether or not the HRRP decreased readmission rates equally between not-for-profit and proprietary hospitals between 2010 and 2012. METHODS: Data on readmissions came from the Dartmouth Atlas and hospital ownership data came from the Centers for Medicare and Medicaid Services. Data were joined using the Medicare provider number. Using a difference-in-differences approach, bivariate and regression analyses were conducted to compare readmission rates between not-for-profit and proprietary hospitals between 2010 and 2012 and were adjusted for hospital characteristics. RESULTS: In 2010, prior to program implementation, unadjusted readmission rates for proprietary and not-for-profit hospitals were 16.16% and 15.78%, respectively. In 2012, following program implementation, 30-day readmission rates dropped to 15.76% and 15.29% for proprietary and not-for-profit hospitals. The data suggest that the implementation of the Hospital Readmission Reduction Program had similar effects on not-for-profit and proprietary hospitals with respect to readmission rates, even after adjusting for confounders. CONCLUSIONS: Although not-for-profit hospitals had lower 30-day readmission rates than proprietary hospitals in both 2010 and 2012, they both decreased after the implementation of the HRRP and the decreases were not statistically significantly different. Thus, this study suggests that the Hospital Readmission Reduction Program was equally effective in reducing readmission rates, despite ownership status

Wireless Chemical Sensing Method

A wireless chemical sensor includes an electrical conductor and a material separated therefrom by an electric insulator. The electrical conductor is an unconnected open-circuit shaped for storage of an electric field and a magnetic field. In the presence of a time-varying magnetic field, the first electrical conductor resonates to generate harmonic electric and magnetic field responses. The material is positioned at a location lying within at least one of the electric and magnetic field responses so-generated. The material changes in electrical conductivity in the presence of a chemical-of-interest

Wireless Chemical Sensor and Sensing Method for Use Therewith

A wireless chemical sensor includes an electrical conductor and a material separated therefrom by an electric insulator. The electrical conductor is an unconnected open-circuit shaped for storage of an electric field and a magnetic field. In the presence of a time-varying magnetic field, the first electrical conductor resonates to generate harmonic electric and magnetic field responses. The material is positioned at a location lying within at least one of the electric and magnetic field responses so-generated. The material changes in electrical conductivity in the presence of a chemical-of-interest

Wireless Chemical Sensor and Sensing Method for Use Therewith

A wireless chemical sensor includes an electrical conductor and a material separated therefrom by an electric insulator. The electrical conductor is an unconnected open-circuit shaped for storage of an electric field and a magnetic field. In the presence of a time-varying magnetic field, the first electrical conductor resonates to generate harmonic electric and magnetic field responses. The material is positioned at a location lying within at least one of the electric and magnetic field responses so-generated. The material changes in electrical conductivity in the presence of a chemical-of-interest

Translating the call to teach into instructional practice and the mentoring of student teachers

This study examines the life stories of three African American teachers who believe that they were called by God to teach. This sense of calling is both religious and contexualized. The teachers' ideology acknowledges the presence and power of God, while it is at the same time grounded in their experiences as African American women. The study further explores the way that one of the teacher's call manifests itself in instructional practice and in the mentoring of two student teachers. The study uses the narrative methodology in this investigation of teacher beliefs and practices. For purposes of intertextuality, several types of data collection methods are used, including taped open-ended interviews, taped semi-structured interviews, and field observations of the classroom dynamics. Among the conclusions are that African American teachers who are called to teach share a discourse in discussing their life's work. Six major themes inform their stories: receiving the call, testing the call, confronting teaching challenges, employing a pedagogy that addresses the total child, persevering in the face of social opposition, and reaping rewards. A focus on one of these women reveals that this call manifests itself as ethical teaching. Further, this woman articulates her call with two student teachers through a focus on such issues as honesty, social learning for pupils, lifelong learning for teachers, and cultural diversity

Incorporating Web-Based Homework Problems in Engineering Dynamics

We are involved in a project funded by the Department of Education (FIPSE) which focuses on developing interactive software to improve the teaching and learning of engineering statics, dynamics, and mechanics of materials. This paper presents an overview of this project, discusses its objectives, and focuses on one particular aspect of the project.the use of web-based homework problems as assessment tools to evaluate student learning. The overall project includes creating, for all three engineering mechanics courses, the following web-based learning tools: (a) Animated theory modules, using Macromedia.s Flash development software, which display basic theory and example problems in an engaging, clear, and concise way; (b) Conceptual quizzes to evaluate student understanding of the theory; (c) Web-based homework problems to assess students. quantitative skills; (d) Other media elements, including streaming video mini-lectures over key topics, and video of real mechanisms and examples. The paper will give examples of web-based homework used in dynamics, discuss aspects of creating and using these, and give some results of student feedback from using these problems