956 research outputs found
An Analysis of the Employment Effects of the Washington High Technology Business and Occupation (B&O) Tax Credit: Technical Report
This paper estimates the effects of an R&D tax credit in the state of Washington on job creation. The research uses micro-data on the job creation and tax credits received by individual firms in the state of Washington from 2004 to 2009. We correct for the endogeneity of R&D tax credits received by individual firms by using instrumental variables based in part on national industry factor shares for R&D. We estimate that this tax credit created jobs, but at a high cost. The cost per job-year created is estimated to be between 50,000. The credit was so high cost in part because the credit was non-refundable. As a result, about one-quarter of the firms receiving credits were maxed out on credit eligibility, so that the credit provided no marginal incentive for additional R&D spending or job creation
Denial of long-term issues with agriculture on tropical peatlands will have devastating consequences
Non peer reviewe
EMSL and Institute for Integrated Catalysis (IIC) Catalysis Workshop
Within the context of significantly accelerating scientific progress in research areas that address important societal problems, a workshop was held in November 2010 at EMSL to identify specific and topically important areas of research and capability needs in catalysis-related science
Politics ahead of patients: The battle between medical and chiropractic professional associations over the inclusion of chiropractic in the American Medicare System
Health care professions struggling for legitimacy, recognition, and market share can become disoriented to their priorities. Health care practitioners are expected to put the interests of patients first. Professional associations represent the interests of their members. So when a professional association is composed of health care practitioners, its interests may differ from those of patients, creating a conflict for members. In addition, sometimes practitionersâ perspectives may be altered by indoctrination in a belief system, or misinformation, so that a practitioner could be confused about the reality of patient needs. Politicians, in attempting to find an expedient compromise, can value a âwinâ in the legislative arena over the effects of that legislation. These forces all figure into the events that led to the acceptance of chiropractic into the American Medicare system. Two health care systems in a political fight lost sight of their main purpose: to provide care to patients without doing harm.
Dans leur recherche de lĂ©gitimitĂ©, de reconnaissance et dâune juste part sur le marchĂ© de la santĂ©, les professionnels de la santĂ© peuvent perdre de vue leurs prioritĂ©s. Ces praticiens doivent donner prĂ©sĂ©ance aux intĂ©rĂȘts des patients tandis que les associations professionnelles reprĂ©sentent ceux de leurs membres. Lorsquâune association professionnelle regroupe des praticiens de la santĂ© cependant, ses intĂ©rĂȘts sâopposent parfois Ă ceux des patients, crĂ©ant ainsi un conflit pour les membres. De plus, les praticiens peuvent ĂȘtre endoctrinĂ©s par un systĂšme de valeurs ou mal informĂ©s, au point de se tromper dans lâĂ©valuation des besoins rĂ©els des patients. De leur cĂŽtĂ©, les politiciens peuvent prĂ©fĂ©rer une « victoire » dans lâarĂšne lĂ©gislative Ă une juste apprĂ©ciation des impacts dâune loi. Ces forces ont toutes participĂ© aux Ă©vĂšnements qui ont menĂ© Ă lâacceptation de la chiropraxie par le systĂšme amĂ©ricain Medicare. Dans cette bataille politique, deux systĂšmes de santĂ© ont nĂ©gligĂ© leur principal objectif : soigner des patients sans leur nuire
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