Arithmetic of semisubtractive semidomains

A subset $S$ of an integral domain is called a semidomain if the pairs $(S,+)$ and $(S\setminus\{0\}, \cdot)$ are commutative and cancellative semigroups with identities. The multiplication of $S$ extends to the group of differences $\mathscr{G}(S)$, turning $\mathscr{G}(S)$ into an integral domain. In this paper, we study the arithmetic of semisubtractive semidomains (i.e., semidomains $S$ for which either $s \in S$ or $-s \in S$ for every $s \in \mathscr{G}(S)$). Specifically, we provide necessary and sufficient conditions for a semisubtractive semidomain to be atomic, to satisfy the ascending chain condition on principals ideals, to be a bounded factorization semidomain, and to be a finite factorization semidomain, which are subsequent relaxations of the property of having unique factorizations. In addition, we present a characterization of factorial and half-factorial semisubtractive semidomains. Throughout the article, we present examples to provide insight into the arithmetic aspects of semisubtractive semidomains.Comment: 15 page

Making Dependent Care FSAa Work for Low- to Moderate-Income Families 5 Action Steps for Employers

Dependent Care Flexible Spending Accounts (DCFSAs) can help workers save money on child care expenses by using pre-tax dollars, but few employees actually use the accounts, particularly low- to moderate-income (LMI) employees, because: • DCFSAs are difficult to understand; figuring out if they are possible to use and worth the trouble is a complex task for families. • Families face a “double-hit” if they use the accounts – they have to set aside pre-tax dollars for child care expenses and then pay out-of-pocket before getting reimbursed. • Using a DCFSA may require certainty about a year’s worth of child care costs, with a possible penalty for over-estimating expenses (depending on each employers’ plan rules). • DCFSAs can interact with tax credits, Medicaid, and federal/state poverty alleviation programs

Dependent Care FSAs Work for Low- to Moderate-Income Families: 5 Action Steps for Policymakers

Dependent Care Flexible Spending Accounts (DCFSAs) can help workers save money on child care expenses by using pre-tax dollars, but few employees actually use the accounts, particularly low- to moderate-income (LMI) employees, because: • DCFSAs are difficult to understand; figuring out if they are possible to use and worth the trouble is a complex task for families. • Families face a “double-hit” if they use the accounts – they have to set aside pre-tax dollars for child care expenses and then pay out-of-pocket before getting reimbursed. • Using a DCFSA may require certainty about a year’s worth of child care costs, with a possible penalty for over-estimating expenses (depending on each employers’ plan rules). • DCFSAs can interact with tax credits, Medicaid, and federal/state poverty alleviation programs

Dependent Care FSAs: Policy Proposals to level the Playing Field for Low- to Moderate-Income Parents

This research was funded by the Annie E. Casey Foundation. We thank them for their support but acknowl-edge that the findings and conclusions presented in this report are those of the authors alone, and do not necessarily reflect the opinions of the Foundation.The authors are grateful to Don Baylor at the Annie E. Casey Foundation for his guidance and support throughout the project. We are also grateful to Elaine Maag at the Urban Institute for offering her expertise related to interactions between the Earned Income Tax Credit and dependent care flexible spending ac-counts. Finally, we extend our sincere thanks to Human Resource professionals at several private universities for generously sharing their knowledge and insights.In this two-part series, we provide a field scan of the dependent care flexible spending accounts (DCFSAs) landscape, focusing on child care expenses. We describe the proliferation and utilization of these programs, identify barriers to usage by low- to moderate-income (LMI) parents (those with household incomes at or below Area Median Income as defined by the U.S. Department of Housing and Urban Development, ~$50,000 per year), and explain features of DCFSA design and program administration that address some of these challenges. We also identify opportunities for improvements in public policies and employer practices that can level the DCFSA playing field for LMI employees.Part 1 defines dependent care flexible spending accounts and outlines the process through which employ-ees may obtain reimbursement, the benefits that employers may experience by offering DCFSAs, patterns of adoption of such plans by employers and employees, and employee decision-making regarding plan partici-pation.In Part 2, we describe features of DCFSA design and program administration that address some of the chal-lenges and provide a set of policy proposals for consideration by both employers and policymakers

Dependent Care FSAs: The Uneven Playing Field for Employers and Workers

This research was funded by the Annie E. Casey Foundation. We thank them for their support but acknowl-edge that the findings and conclusions presented in this report are those of the authors alone, and do not necessarily reflect the opinions of the Foundation.The authors are grateful to Don Baylor at the Annie E. Casey Foundation for his guidance and support throughout the project. We extend our thanks to Elaine Maag at the Urban Institute for offering her expertise related to interactions between the Earned Income Tax Credit and dependent care flexible spending ac-counts.In this two-part series, we provide a field scan of the dependent care flexible spending accounts (DCFSAs) landscape, focusing on child care expenses. We describe the proliferation and utilization of these programs, identify barriers to usage by low- to moderate-income (LMI) parents, and explain features of DCFSA design and program administration that address some of these challenges. We also identify opportunities for im-provements in public policies and employer practices that can level the DCFSA playing field for LMI employ-ees.Part 1 defines DCFSAs and outlines the process through which employees may obtain reimbursement, the benefits that employers may experience by offering DCFSAs, patterns of adoption of such plans by employ-ers and employees, and employee decision-making regarding plan participation.In Part 2, we describe features of DCFSA design and program administration that address some of the chal-lenges and provide a set of policy proposals for consideration by both employers and policymakers

Anterior cruciate ligament injuries in Australian football: Should women and girls be playing? You\u27re asking the wrong question

Anterior cruciate ligament (ACL) injuries have been a rising concern in the early years of the women\u27s Australian Football League (AFLW), eliciting headlines of a â € knee crisis\u27 surrounding the league. There has been a focus on female biology as the primary factor driving the high rate of ACL injuries in the AFLW. Emphasising Australian football (AF) as being dangerous predominantly due to female biology may be misrepresenting a root cause of the ACL injury problem, perpetuating gender stereotypes that can restrict physical development and participation of women and girls in the sport. We propose that an approach addressing environmental and sociocultural factors, along with biological determinants, is required to truly challenge the ACL injury problem in the AFLW. Sports science and medicine must therefore strive to understand the whole system of women in AF, and question how to address inequities for the benefit of the athletes. © © Author(s) (or their employer(s)) 2020. Re-use permitted under CC BY-NC. No commercial re-use. See rights and permissions. Published by BMJ

Disparate financial assistance support for small business owners

Small business owners experienced a drastic economic disruption caused by the COVID-19 pandemic. Government pandemic assistance failed to reach many small business owners, especially those historically underserved by financial institutions. Drawing on a 2021 survey of 246 small business owners, the Social Policy Institute at Washington University in St. Louis descriptively examined the extent to which small business owners sought and received business assistance, and whether applications and approval of government assistance varied by race and ethnicity. We find that though Hispanic and Black business owners applied for government assistance at a higher rate than white business owners, Black business owners were significantly less likely to be granted assistance. For example, 67% of Hispanic and 44% of Black business owners applied for Paycheck Protection Program (PPP) loans compared with 39% of their white counterparts. Only 59% of Black business owners were approved compared with 100% of all others. 43% of Black business owners received a Shuttered Venue Operators Grant (SVOG) compared with 64% of white business owners and 100% of all others. 25% of Black business owners were approved for a delay in payroll tax compared with 75% of white business owners and 100% of all others. Thus, while government assistance programs are crucial for the survival of many businesses during the COVID-19 pandemic, our descriptive analysis shows that these programs are significantly less likely to reach Black business owners

Non-invasive procedure for fetal electrocardiography

Antenatal fetal surveillance is a field of increasing importance in modern obstetrics. Measurements extracted (such as fetal heart rate) from antenatal fetal monitoring techniques have the potential to reduce the social, personal and financial burdens of fetal death on families, health care systems and the community. Techniques to monitor the fetus through pregnancy have been developed with the aim of providing information to enable the clinician to diagnose fetal wellbeing, characterise development and detect abnormality. An early diagnosis before delivery may increase the effectiveness of the appropriate treatment. Over the years, various research efforts have been carried out in the field of fetal electrocardiography by attaching surface electrodes to the maternal body. Unfortunately the desired fetal heartbeat signals at the electrode output are buried in an additive mixture of undesired interference disturbances. In this thesis, a non-invasive fetal electrocardiogram machine has been designed, constructed and implemented. This machine is composed of three modified electrocardiogram circuits and an external soundcard. Data was acquired from four surface electrodes placed on the maternal body. Eleven pregnant subjects, with a gestation age between the 30th and 40th weeks of pregnancy, were used to investigate the validity of this machine. Fetal R-waves were detected in 72.7 percent of subjects. The development of a non-invasive machine, capable of detecting and recording valuable anatomic and electrophysiological information of a fetus, represents an important tool in clinical and investigative obstetrics

Strategies for Debt Reduction: Comparing Financial Tips and Financial Counseling

U.S. households hold increasingly more debt, with almost 80% of adults holding debt of some form.1 While ownership of debt is widespread, debt burdens can be particularly challenging for low-income households; debt-to-income ratios can be three times higher for these households compared to those with high-incomes.2 Debt reduction has thus become an aim of initiatives to help lower-income Americans increase their financial well-being. This brief examines two different mechanisms for delivering debt management advice and describes the success of each method in helping individuals reduce their debt