Tax Subsidies to Employer-Provided Health Insurance

This paper investigates the current tax subsidy to employer- provided health insurance, and presents new evidence on the economic effects of various tax reforms. It argues that previous analyses have overstated the tax subsidy to employer-provided insurance by neglecting the substantial and growing importance of after-tax employee payments for employer-provided insurance, as well as the tax subsidy for extreme medical expenses, which discourages insurance purchase. Even after considering these factors, however, the net tax subsidy to employer-provided insurance is substantial, with tax factors generating an average reduction of approximately thirty percent in the price of this insurance. Reducing the tax subsidy, either by capping the value of employer-provided health insurance that could be excluded from taxation, or eliminating the exclusion entirely, would have substantial effects on the level of employer- provided insurance and on tax revenues.

The Faithless Employee: A Case Involving the Legal and Accounting Issues Associated with Employee Theft of Company Funds

This case explores the areas of public accounting/auditing and business law as they relate to the conduct of an employee who intentionally and unlawfully obtains, and, negotiates for his own benefit, his employer’s negotiable instruments (checks). In particular, this case involves an accountant who unlawfully acquired negotiable instruments, purportedly drawn by the employer and made payable to the accountant as a result of the accountant’s improper use of his employer’s computerized accounting system. Because of his position, his knowledge of the system, and the lack of proper accounting controls, he was able to write company checks to himself and to manipulate the deductions to his paycheck

The Impact of Bullying and Sexual Harassment on Health Outcomes of Middle School and High School Girls

The impact of bullying and sexual harassment on six health outcomes among middle school girls were compared to these outcomes among high school girls. High school girls experienced more bullying and sexual harassment and poorer health outcomes than their middle school counterparts, but the impact of these experiences was less among high school students. Differences in outcomes may be the result of better support systems and coping mechanisms among high school girls and/or challenging developmental changes during middle school. Sexual orientation, race, and disability had some notable relationships to bullying and sexual harassment experiences as well as health outcomes

Youth at work: Adolescent Employment and Sexual Harassment

An examination of the frequency and impact of workplace sexual harassment on work, health, and school outcomes on high school girls is presented in two parts. The first compares the frequency of harassment in this sample (52%) to published research on adult women that used the same measure of sexual harassment. The second part compares outcomes for girls who experienced harassment versus those who did not

Examining the Genomic Influence of Skin Antioxidants In Vitro

A series of well-known, purified antioxidants including: Resveratrol, Epigallocatechin Gallate (EGCG), Genistein, Rosavin, Puerarin, Chlorogenic Acid, Propolis and two newer unexplored isoflavonoids isolated from Maclura pomifera (Osage Orange) including Pomiferin and Osajin, were applied to Normal Human Dermal Fibroblasts (NHDF) and Normal Human Dermal Keratinocytes (NHEK) for 24 hours. The resulting treated cells were then examined using human gene microarrays supplied by Agilent. These chips typically have somewhere on the order of 30,000 individual genes which are expressed in the human genome. For our study, this large list of genes was reduced to 205 principal genes thought to be important for skin and each individual ingredient was examined for its influence on the culled list of genes. Working on a hypothesis that there may be some common genes which are either upregulated or downregulated by all or most of these ingredients, a short list of genes for each cell line was developed. What appears to emerge from these studies is that several genes in the gene pool that was screened are influenced by most or all of the molecules of interest. Genes that appear to be upregulated in both cell lines by all the ingredients include: ACLY, AQP3, COX1, NOS3, and PLOD3. Genes that appear to be downregulated in both cell lines by all ingredients include only PGR

Comparing the Impact of Bullying and Sexual Harassment Victimization on the Mental and Physical Health of Adolescents

A sample of 522 middle and high school students from a school district in a northeastern state in the U.S. was used to address two questions about bullying and sexual harassment: Is one more frequent than the other, and are there gender or sexual orientation differences in this regard? And, does one have greater adverse health effects than the other, and, if so, for whom? Bullying occurred more frequently than sexual harassment for both girls and boys but not among sexual minorities. Girls were bullied or harassed as frequently as boys, but sexual minorities experienced higher levels of both. Compared to bullying, sexual harassment had adverse effects on more health outcomes. These adverse effects were especially notable among girls and sexual minorities.[ABSTRACT FROM AUTHOR

Perceptual Cues to Lexical Tone in Burmese

Lexical tone in Modern Burmese is a complex contrast where systematic differences in intensity, duration, phonation type, and vowel quality operate alongside pitch distinctions. Prior phonetic studies have confirmed that speakers produce distinct values for each of these phonetic qualities with each tone (Thein Tun 1982, Watkins 2005, Gruber 2010). This study asked twelve native speakers of Burmese to identify resynthesized single syllable stimuli as bearing one of the four tones in a forced-choice test. Results indicate that Burmese listeners necessarily use all three properties examined (duration, pitch, and phonation type) in their perception grammar

Enhancing Vulnerable Groups’ Resilience to Climate Change: Lessons Learned from a Case Study with Older Adults

Certain groups are more vulnerable to climate change than others and will likely feel its effects more severely. These groups include children, older adults, refugees, minoritized racial and ethnic groups, and people living in poverty. To safeguard vulnerable groups, their knowledge and perspectives need to be integrated into climate change adaptation planning. Institutions of higher education have many resources to contribute to this effort. To inform and promote engaged scholarship focusing on adaptation planning in collaboration with vulnerable groups, this research presents a case study evaluation of a project conducted by researchers at Antioch University New England with the older-adult community of Bridgeport, Connecticut. The evaluation explores attributes of the project that contributed to both positive outcomes and challenges. Key themes include the value of developing a primary partnership with a local organization, fostering an accessible and inclusive process, connecting subject matter with participants’ concerns, using an iterative process to build capacity, collaborating with multiple other local organizations, recognizing ongoing community efforts, and generating initial actions. This evaluation also explores potential transferability to other contexts