Utilization of Income Tax Credits by Low-Income Individuals

The Internal Revenue Service-a sub-agency that exists to collect revenue-has the task of administering and enforcing a wide array of social policy: from subsidies for college and child care expenses, to creating jobs in depressed areas, and assisting welfare recipients with employment. While these new or expanded credits represent a new paradigm in the delivery of social policy, little is known about who uses these programs and, equally important, who does not use these programs. Understanding utilization is a key to understanding how effective this means of transferring income is and whether we are reaching the targeted populations. This paper provides a framework for thinking about utilization of tax credits among low-income individuals, supported by existing research on credit utilization. With the existing data, it appears that utilization is by far the largest for the EITC, possibly because it is the oldest of these programs, the only refundable program, and the best targeted at low-income individuals. Utilization is low among low-income individuals in some tax credits because low-income individuals are not eligible. A redesign, including reducing complexity and administrative burdens or making these programs refundable, would result in the programs reaching those that they are ostensibly targeted towards. Conditional on being eligible, one common factor associated with increasing participation in many of these programs is a high benefit to cost ratio and sophistication with the tax system, whether that be through the use of a paid preparer, higher education levels, or experience with the tax system. Policymakers should think creatively about reducing filing burdens to increase participation, such as through wider use of electronic filing

Line-Graph Lattices: Euclidean and Non-Euclidean Flat Bands, and Implementations in Circuit Quantum Electrodynamics

Materials science and the study of the electronic properties of solids are a major field of interest in both physics and engineering. The starting point for all such calculations is single-electron, or non-interacting, band structure calculations, and in the limit of strong on-site confinement this can be reduced to graph-like tight-binding models. In this context, both mathematicians and physicists have developed largely independent methods for solving these models. In this paper we will combine and present results from both fields. In particular, we will discuss a class of lattices which can be realized as line graphs of other lattices, both in Euclidean and hyperbolic space. These lattices display highly unusual features including flat bands and localized eigenstates of compact support. We will use the methods of both fields to show how these properties arise and systems for classifying the phenomenology of these lattices, as well as criteria for maximizing the gaps. Furthermore, we will present a particular hardware implementation using superconducting coplanar waveguide resonators that can realize a wide variety of these lattices in both non-interacting and interacting form

Total or Partial Knee Arthroplasty Trial - TOPKAT : study protocol for a randomised controlled trial

Peer reviewedPublisher PD

Compound C inhibits nonsense-mediated RNA decay independently of AMPK

The nonsense mediated RNA decay (NMD) pathway safeguards the integrity of the transcriptome by targeting mRNAs with premature translation termination codons (PTCs) for degradation. It also regulates gene expression by degrading a large number of non-mutant RNAs (including mRNAs and noncoding RNAs) that bear NMD-inducing features. Consequently, NMD has been shown to influence development, cellular response to stress, and clinical outcome of many genetic diseases. Small molecules that can modulate NMD activity provide critical tools for understanding the mechanism and physiological functions of NMD, and they also offer potential means for treating certain genetic diseases and cancer. Therefore, there is an intense interest in identifying small-molecule NMD inhibitors or enhancers. It was previously reported that both inhibition of NMD and treatment with the AMPK-selective inhibitor Compound C (CC) induce autophagy in human cells, raising the possibility that CC may be capable of inhibiting NMD. Here we show that CC indeed has a NMD-inhibitory activity. Inhibition of NMD by CC is, however, independent of AMPK activity. As a competitive ATP analog, CC does not affect the kinase activity of SMG1, an essential NMD factor and the only known kinase in the NMD pathway. However, CC treatment down-regulates the protein levels of several NMD factors. The induction of autophagy by CC treatment is independent of ATF4, a NMD target that has been shown to promote autophagy in response to NMD inhibition. Our results reveal a new activity of CC as a NMD inhibitor, which has implications for its use in basic research and drug development

Response to letter ‘New Zealand’s shocking diabetes rates can be reduced—9 urgently needed actions’

We are writing in response to the letter published in the 12 August 2011 issue of the New Zealand Medical Journal by Signal et al: http://journal.nzma.org.nz/journal/124- 1340/482

Should Species Distribution Models Account for Spatial Autocorrelation? A Test of Model Projections Across Eight Millennia of Climate Change

Aim: The distributions of many organisms are spatially autocorrelated, but it is unclear whether including spatial terms in species distribution models (SDMs) improves projections of species distributions under climate change. We provide one of the first comparative evaluations of the ability of a purely spatial SDM, a purely non-spatial SDM and a SDM that combines spatial and environmental information to project species distributions across eight millennia of climate change. Location: Eastern North America. Methods: To distinguish between the importance of climatic versus spatial explanatory variables we fit three Bayesian SDMs to modern occurrence data for Fagus and Tsuga, two tree genera whose distributions can be reliably inferred from fossil pollen: a spatially varying intercept model, a non-spatial model with climatic variables and a spatially varying intercept plus climate model. Using palaeoclimate data with a high temporal resolution, we hindcasted the SDMs in 1000-year time steps for 8000 years, and compared model projections with palynological data for the same periods. Results: For both genera, spatial SDMs provided better fits to the calibration data, more accurate predictions of a hold-out validation dataset of modern trees and higher variance in current predictions and hindcasted projections than non-spatial SDMs. Performance of non-spatial and spatial SDMs according to the area under the receiver operating curve varied by genus. For both genera, false negative rates between non-spatial and spatial models were similar, but spatial models had lower false positive rates than non-spatial models. Main conclusions: The inclusion of computationally demanding spatial random effects in SDMs may be warranted when ecological or evolutionary processes prevent taxa from shifting their distributions or when the cost of false positives is high.Organismic and Evolutionary Biolog

Epidemiological tracing of Batrachochytrium salamandrivorans identifies widespread infection and associated mortalities in private amphibian collections

The amphibian chytrid fungus Batrachochytrium salamandrivorans (Bsal) infects newts and salamanders (urodele amphibians), in which it can cause fatal disease. This pathogen has caused dramatic fire salamander population declines in Belgium, the Netherlands and Germany since its discovery in 2010. Thought to be native to Asia, it has been hypothesised that Bsal was introduced to Europe with the importation of infected amphibians for the commercial pet trade. Following the discovery of Bsal in captive amphibians in the United Kingdom in 2015, we used contact-tracing to identify epidemiologically-linked private amphibian collections in Western Europe. Of 16 linked collections identified, animals were tested from 11 and urodeles tested positive for Bsal in seven, including the identification of the pathogen in Spain for the first time. Mortality of Bsal-positive individuals was observed in five collections. Our results indicate that Bsal is likely widespread within the private amphibian trade, at least in Europe. These findings are important for informing policy regarding Bsal control strategies

Thirty New Low-Mass Spectroscopic Binaries

As part of our search for young M dwarfs within 25 pc, we acquired high-resolution spectra of 185 low-mass stars compiled by the NStars project that have strong X-ray emission. By cross-correlating these spectra with radial velocity standard stars, we are sensitive to finding multi-lined spectroscopic binaries. We find a low-mass spectroscopic binary fraction of 16% consisting of 27 SB2s, 2 SB3s and 1 SB4, increasing the number of known low-mass SBs by 50% and proving that strong X-ray emission is an extremely efficient way to find M-dwarf SBs. WASP photometry of 23 of these systems revealed two low-mass EBs, bringing the count of known M dwarf EBs to 15. BD -22 5866, the SB4, is fully described in Shkolnik et al. 2008 and CCDM J04404+3127 B consists of a two mid-M stars orbiting each other every 2.048 days. WASP also provided rotation periods for 12 systems, and in the cases where the synchronization time scales are short, we used P_rot to determine the true orbital parameters. For those with no P_rot, we use differential radial velocities to set upper limits on orbital periods and semi-major axes. More than half of our sample has near-equal-mass components (q > 0.8). This is expected since our sample is biased towards tight orbits where saturated X-ray emission is due to tidal spin-up rather than stellar youth. Increasing the samples of M dwarf SBs and EBs is extremely valuable in setting constraints on current theories of stellar multiplicity and evolution scenarios for low-mass multiple systems.Comment: Accepted to Ap

Modulation of anabolic and catabolic responses via a porous polymer scaffold manufactured using thermally induced phase separation

We describe two studies encompassing the iterative refinement of a polymer-based rhBMP-2 delivery system for bone tissue engineering. Firstly, we compared the boneforming capacity of porous poly(D,L-lactic-co-glycolic acid) (PLGA) scaffolds produced by thermally induced phase separation (TIPS) with non-porous solvent cast poly(D,L-lactic acid) (PDLLA) used previously. Secondly, we examined the potential synergy between rhBMP-2 and local bisphosphonate in the PLGA scaffold system. In vivo ectopic bone formation studies were performed in C57BL6/J mice. Polymer scaffolds containing 0, 5, 10 or 20 μg rhBMP-2 were inserted into the dorsal musculature. At all rhBMP-2 doses, porous PLGA produced significantly higher bone volume (BV, mm) than the solid PDLLA scaffolds. Next, porous PLGA scaffolds containing 10μg rhBMP-2 ±0.2, or 2μg zoledronic acid (ZA) were inserted into the hind-limb musculature. Co-delivery of local 10μg rhBMP-2/2μg ZA significantly augmented bone formation compared with rhBMP-2 alone (400 % BV increase, p < 0.01). Hydroxyapatite microparticle (HAp) addition (2% w/w) to the 10μg rhBMP-2/0.2μg ZA group increased BV (200 %, p < 0.01). We propose that this was due to controlled ZA release of HAp-bound ZA. Consistent with this, elution analyses showed that HAp addition did not alter the rhBMP-2 elution, but delayed ZA release. Moreover, 2 % w/w HAp addition reduced the scaffold's compressive properties, but did not alter ease of surgical handling. In summary, our data show that refinement of the polymer selection and scaffold fabrication can enhance rhBMP-2 induced bone formation in our bone tissue engineering implant, and this can be further optimised by the local co-delivery of ZA/HAp