1,484 research outputs found

    Potential Role of Social Support Systems and Post Traumatic Stress Disorder

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    This research is being conducted to determine the possible relationship between an individual\u27s resistance to developing PTSD and his or her social support system. The goal is for this information to be used in clinical settings to develop/facilitate better treatment profiles for individuals suffering from PTSD. In order to determine if a valid and reliable relationship exists between cognitive resistance to developing PTSD and social support systems, a screening tool had to be created. A mixture of biographical information, Impact of Events Scale - Revised, Beck\u27s Hopelessness and Depression Scales was utilized to gather co-relational data so that a factor analysis could be run from the comparison of responses between deployed troops that have returned to the US within the last 12 months and those who have been back for over 12 months. Subjects were pulled from within the US Army Reserves units that have deployed during Operation Iraqi Freedom (Iraq) and Operation Noble Eagle (Afghanistan). The targeted subjects were screened as either having returned from deployment within the last 12 months or over 12 months ago. A presenter was trained to disseminate the screening material to the subjects and collect back up the completed material. The consent forms were left with each of the participants and the tests were completed and collected in such a way as to maintain anonymity. The completed brief self-report questionnaires were collected, sealed in a container and delivered to Gregory Harris for data collection and analysis of responses. The goal was to determine if social support systems within an individual\u27s life can impact and potentially shield him or her from developing PTSD symptomology. If the data reflect a positive correlation, then a therapeutic model can be developed as a treatment modality to aid in the treatment of PTSD. Participants were advised prior to answering questionnaires that their answers will not be seen by the US military and that they are not obligated to answer any questions if they are not comfortable with the study

    The Share Price Effects of Dividend Taxes and Tax Imputation Credits

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    We examine the hypothesis that dividend taxes are capitalized into share prices by focusing on investors' implicit valuations of retained earnings versus paid-in equity. Retained earnings are distributable as taxable dividends, whereas paid-in equity is distributable as a tax-free return of capital. Consistent with dividend tax capitalization, firm-level results for the United States indicate that accumulated retained earnings are valued less per unit than contributed capital. In addition, differences in dividend tax rates across U.S. tax regimes are associated with predictable differences in the magnitude of the implied tax discount for retained earnings, as are differences in dividend tax rates across Australia, Japan, France, Germany, and the United Kingdom.

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