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

Exploring the Collection of Swedish-American Children’s Literature

For five days I examined resources related to children’s literature held in the Swenson Swedish Immigration Research Center collection. Initially, I proposed that I would examine anything having to do with children\u27s literature. I ended up looking at lots of immigration stories as well as the holdings in the children\u27s collection

A Guide for Occupational Therapists: Utilizing Trauma-Informed Care to Guide Intervention for Children in Foster Care

The purpose of this scholarly project was to create a guide for trauma-informed interventions for occupational therapists specifically to use with foster care children. Currently, there are approximately 600,000 children living in foster care in the United States (Child Welfare League of America, 2015). Children in the foster system who have experienced or witnessed violent actions often demonstrate post-traumatic stress like symptoms and diagnoses. Often times these experiences affect their development, coping skills, emotional regulation, and relationships and attachments (Lynch et al., 2017; Deutsch et al., 2015; Heim et al., 2010). It is estimated that between 40% and 60% of children in the foster care system have been diagnosed with at least one psychiatric disorder and approximately 33% of foster care children have three or more psychiatric diagnoses (Paul-Ward & Lambdin-Pattavina, 2016). Due to their traumatic experiences and subsequent diagnoses, children in foster care often have complex mental health needs (Simms, Dubowitz, & Szilagyi, 2000; Deutsch et al., 2015). A literature review was conducted in order to identify the need to address trauma’s effects and its impact on occupational performance and engagement in various environments. The authors utilized research articles, textbooks, and resources from the American Occupational Therapy Association and other reliable databases. The Ecology of Human Performance model (EHP) was used as the framework in guiding the development of this guide. Our guide, A Guide for Occupational Therapists: Utilizing Trauma-Informed Care to Guide Intervention for Children in Foster Care, was organized by the various aspects of the EHP model. The guide begins with operational definitions, followed by background information, assessments for occupational therapists to use, and trauma-informed interventions that can be utilized by occupational therapists based off of the EHP model

Positive psychology for overcoming symptoms of depression: A pilot study exploring the efficacy of a positive psychology self-help book versus a CBT self-help book

Background: Depression is an extremely common mental health disorder, with prevalence rates rising. Low-intensity interventions are frequently used to help meet the demand for treatment. Bibliotherapy, for example, is often prescribed via books on prescription schemes (for example ‘Reading Well’ in England) to those with mild-to-moderate symptomology. Bibliotherapy can effectively reduce symptoms of depression (Naylor et al., 2010). However, the majority of self-help books are based on cognitive behavioural therapy (CBT), which may not be suitable for all patients. Research supports the use of positive psychology interventions for the reduction of depression symptoms (Bolier et al., 2013) and as such self-help books from this perspective should be empirically tested. Aims: This study aimed to test the efficacy of ‘Positive Psychology for Overcoming Depression’ (Akhtar, 2012), a self-help book for depression that is based on the principles of positive psychology, in comparison to a CBT self-help book that is currently prescribed in England as part of the Reading Well books on prescription scheme. Method: Participants (N = 115) who were not receiving treatment, but had symptoms of depression, read the positive psychology or the CBT self-help book for 8- weeks. Depression and well-being were measured at baseline, post-test, and one-month follow-up. Results: Results suggest that both groups experienced a reduction in depression and an increase in well-being, with no differences noted between the two books. Conclusions: Future directions are discussed in terms of dissemination, to those with mild to moderate symptoms of depression, via books on prescription schemes

Melanoma mimicking malignant peripheral nerve sheath tumor with spread to the cerebellopontine angle: Utility of next-generation sequencing in diagnosis

Cutaneous spindle cell malignancy is associated with a broad differential diagnosis, particularly in the absence of a known primary melanocytic lesion. We present an unusually challenging patient who presented with clinical symptoms involving cranial nerves VII and VIII and a parotid-region mass, which was S100-positive while lacking in melanocytic pigment and markers. Over a year after resection of the parotid mass, both a cutaneous primary lentigo maligna melanoma and a metastatic CP angle melanoma were diagnosed in the same patient, prompting reconsideration of the diagnosis in the original parotid-region mass. Next-generation sequencing of a panel of cancer-associated genes demonstrated 19 identical, clinically significant mutations as well as a high tumor mutation burden in both the parotid-region and CP angle tumors, indicating a metastatic relationship between the two and a melanocytic identity of the parotid-region tumor

Fish Eating Birds Can Spread Bacterial Diseases Between Catfish Ponds

Severe outbreaks of Motile Aeromonad Septicemia disease in commercial catfish aquaculture ponds have been associated with a virulent Aeromonas hydrophila strain (VAh) that is genetically distinct from less virulent strains. We demonstrated that Great Egrets (Arde alba), Double-crested Cormorants (Phalacrocorax auritus), American White Pelicans (Pelecanus erythrorhynchos), and Wood Storks (Mycteria americana) can carry and shed viable VAh after consuming fish infected with Vah. Edwardsiella ictaluri and E. tarda are considered the primary species of Edwardsiella to cause disease outbreaks in North American catfish aquaculture. Genetic analysis has determined that most isolates designated as E. tarda were actually a new species, E. piscicida. There has been an increase in E. piscicida diagnostic cases in recent years possibly due to an increase in hybrid (Channel x blue) catfish production. We conducted a study to determine if Great Egrets (Ardea alba) shed viable E. piscicida when fed catfish infected with the bacteria. Great Egrets fed infected fish shed viable E. piscicida bacteria for multiple days, (Table 1), after last consuming infected fish on day 2 of the study. Great Egrets in the control group did not shed the bacteria. Given that Great Egrets can shed viable E. piscicida after consuming diseased fish, we hypothesize that they could also serve as a reservoir for E. piscicida and could spread the pathogen while predating fish in catfish ponds. Additional research is needed to determine if this shedding could cause disease in these ponds

Potential of Double-crested Cormorants (\u3ci\u3ePhalacrocorax auritus\u3c/i\u3e), American White Pelicans (\u3ci\u3ePelecanus erythrorhynchos\u3c/i\u3e), and Wood Storks (\u3ci\u3eMycteria americana\u3c/i\u3e) to Transmit a Hypervirulent Strain of \u3ci\u3eAeromonas hydrophila\u3c/i\u3e between Channel Catfish Culture Ponds

Aeromonas hydrophila is a Gramnegative bacterium ubiquitous to freshwater and brackish aquatic environments that can cause disease in fish, humans, reptiles, and birds. Recent severe outbreaks of disease in commercial channel catfish (Ictalurus punctatus) aquaculture ponds have been associated with a hypervirulent Aeromonas hydrophila strain (VAH) that is genetically distinct from less virulent strains. The epidemiology of this disease has not been determined. Given that research has shown that Great Egrets (Ardea alba) can shed viable hypervirulent A. hydrophila after consuming diseased fish, we hypothesized that Doublecrested Cormorants (Phalacrocorax auritus), American White Pelicans (Pelecanus erythrorhynchos), and Wood Storks (Mycteria americana) could also serve as a reservoir for VAH and spread the pathogen during predation of fish in uninfected catfish ponds. All three species, when fed VAH-infected catfish, shed viable VAH in their feces, demonstrating their potential to spread VAH

Attitudes and preferences towards self-help treatments for depression in comparison to psychotherapy and antidepressant medication

Background: Self-help is an effective treatment for depression. Less is known, however, about how acceptable people find different self-help treatments for depression. Aims: To investigate preferences and attitudes toward different self-help treatments for depression in comparison to psychotherapy and antidepressants. Method:N = 536 people who were not actively seeking treatment for depression were randomly assigned to read about one of five treatment options (bibliotherapy, Internet-based self-help, guided self-help, antidepressants, or psychotherapy) before rating how acceptable they found the treatment. Participants also ranked the treatments in order of preference. Results: Psychotherapy and guided self-help were found to be the most acceptable and preferred treatment options. Antidepressants and bibliotherapy were found to be the least acceptable treatments, with antidepressants rated as the most likely to have side effects. Preference data reflected the above findings – psychotherapy and guided self-help were the most preferred treatment options. Conclusions: The findings highlight differences in attitudes and preferences between guided and unguided self-help interventions; and between self-help interventions and psychotherapy. Future research should focus on understanding why unguided self-help interventions are deemed to be less acceptable than guided self-help interventions for treating depression