Reducing Administrative Burdens to Protect Taxpayer Rights

The tax system designed by Congress imposes significant administrative burdens on taxpayers. IRS decisions regarding how it administers tax laws can add to congressionally imposed burdens. The administrative burdens are consequential and hurt some people, especially lower- or moderate- income individual taxpayers, more than others. While the IRS strives to measure and reduce the time and money taxpayers spend to comply with their tax obligations, it does not consider the effect administrative burdens have on taxpayer rights, including the right to be informed, the right to pay no more than the correct amount of tax, and the right to a fair and just tax system. In this Article, we discuss the concept of administrative burdens and reveal specific examples of how IRS actions—and inaction—have burdened taxpayers and jeopardized taxpayer rights. In addition to identifying and contextualizing these problems, we propose that the IRS conduct Taxpayer Rights Impact Statements on new and existing systems to evaluate when it would be appropriate to reduce, eliminate, or shift burdens away from citizens and onto the government or third parties

Joint Range of Motion is Associated With Injury Risk in Women\u27s Collegiate Soccer Players

Range of motion as a predictor for injury in athletic population is controversial. Despite this, it is common to see strategies to improve ROM included in strength and conditioning, rehabilitation, and on-field warm up protocols. PURPOSE: The purpose of this investigation was to assess relationships, which may exist between joint-specific ROM and injury rates, throughout a women’s NCAA Division II collegiate soccer season. METHODS: Twenty-eight women (age 19.7 + 1.6 years, height 1.6 + .5 m, mass 63.4 + 7.9 kg) were assessed using a battery of ROM tests prior to a competitive season. Injury rates, types, and time lost from participation were tracked throughout the season. Injury information was coded and categorized each week in the following: acute vs. chronic, soft tissue vs. hard tissue; upper vs. lower body; specific anatomical location; contact vs. non-contact; week of injury occurrence; practice days missed from injury; and games missed from injury. Association was measured via a Spearman’s rank correlation coefficient, and a stepwise linear regression was performed for any variables which showed significant correlation to determine predictive relationship, which may exist. ROM was evaluated independently by multiple rater and inter-rater reliability was high (ICC = 0.995, 95% CI upper and lower = 0.996-0.995, p=0.000). Statistical significance was set a priori at p \u3c 0.05. RESULTS: Tests of hip extension and external rotation (ER); knee flexion and extension; and ankle plantarflexion (PF), dorsiflexion (DF), and inversion showed moderate to strong correlation with injury (range r = 0.48-0.72). Prediction equations were developed for ankle dorsiflexion (Y=2.6-0.45(X), p=0.002); left thoracolumbar rotation (Y=2.45-0.2(X), p=0.002); left hip ER (Y=0.86-0.75(X), p=0.02); and left ankle PF (Y=1.89-0.03(X), p=0.02) CONCLUSION: The main finding of this investigation is that multiple assessments of ROM showed association with subsequent injury in women’s collegiate soccer players. While previous research on this has been less supportive, it is possible that there is a range which is appropriate for this population below which rate of injury may increase. Future investigations may wish to explore this relationship, to include potential mechanisms which may be influential in addition, while relationships between ROM and injury were not joint specific, it is possible that there are relationships of regional interdependence that may exist

Joint Laxity is Predictive of Injury in Women’s Collegiate Soccer Players

Joint laxity assessment has been purported to be a valid and reliable screening tool for injury prediction in multiple populations. PURPOSE: The purpose of this investigation was to assess relationships which may exist between joint laxity and injury rates throughout a women’s NCAA Division II Collegiate Soccer season. METHODS: Twenty-eight women (age 19.7±1.6 yrs, height 1.6±0.5 m, mass 63.4±7.9 kg) were assessed using the Lachman, anterior drawer of the ankle, medial and lateral talar tilt, and Thessaly’s tests prior to a competitive season. Injury rates, types, and time lost from participation were tracked throughout the season. Injury information was coded and categorized each week in the following: acute vs. chronic; soft vs. hard tissue; upper vs. lower body; specific anatomical location; contact vs. non-contact; week of injury occurrence; practice days missed from injury; and games missed from injury. Association was measured via a Spearman\u27s rank correlation coefficient and a stepwise linear regression was performed for any variables which showed significant correlation to determine predictive relationships which may exist. Joint laxity tests were evaluated independently by multiple raters and inter-rater reliability was high (Cohen’s Kappa = 0.901-1.0, p=0.001). Statistical significance was set a priori at p≤0.05. RESULTS: Significant correlation and prediction were observed between joint laxity as assessed via the anterior drawer of the ankle test and injury (r=0.57, p≤0.05; Y=2.6-0.80(X), p=0.001). CONCLUSION: The main finding of this investigation is that joint laxity as assessed via the anterior drawer of the ankle test was associated with joint and ligament injuries in women’s collegiate soccer athletes through the course of a competitive season. Additional investigations should explore mechanisms behind this relationship. In addition, sports medicine professionals and coaches may wish to consider the use of this test as a potential screening tool for injury risk as well as interventions to enhance joint stability for athletes who are suspected of being positive on this test

Change of Direction is Associated with Non-Contact Injuries in Women\u27s Collegiate Soccer Players

Injury rates have been reported between men and women soccer athletes. PURPOSE: The purpose of this investigations was to assess relationships which may exist between performance in a change of direction (COD) test and injury rates throughout a women’s NCAA Division II Collegiate Soccer season. METHODS: Twenty-eight women (age 19.9±1.6 yrs, height 1.6±0.5 m, mass 63.4±7.9 kg) were assessed using the Soccer Specific Agility test prior to a competitive season. Injury rates, types, and time lost from participation were tracked throughout the season. Injury information was coded and categorized each week in the following: acute vs. chronic; soft vs. hard tissue; upper vs. lower body; specific anatomical location; contact vs. non-contact; week of injury occurrence; practice days missed from injury; and games missed from injury. Association was measured via a Spearman\u27s rank correlation coefficient and a stepwise linear regression was performed for any variables which showed significant correlation to determine predictive relationships which may exist. Statistical significance was set a priori at p≤0.05. RESULTS: Soccer Specific Agility times were 7.04±0.36 sec. A moderate correlation was seen between agility performance and non-contact injuries (r=0.47, p≤0.05). DISCUSSION: The main finding of this investigation is that performance on the soccer specific agility test showed association with non-contact injury rates throughout a women’s collegiate soccer season, with lower time being associated with smaller injury rates. Future investigations should attempt to explore whether improvements in COD, which may be assessed using the SSA, can lead to meaningful reductions in injury rates. Sports medicine professionals and coaches may wish to adopt strategies to improve COD in an effort to reduce rates of non-contact injuries in their athletes

An Academic Medical Center's Expansion to the European Union: A Case Study of UPMC's Joint Projects in Italy and Ireland

This case study examines the expansion of the University of Pittsburgh Medical Center (UPMC) to Italy and Ireland in the European Union. The authors use international business theory to help understand why US Academic Medical Centers (AMCs) are beginning to go abroad and, through semistructured interviews with UPMC officials, they examine the market entry issues UPMC faced when expanding to Italy and Ireland. The authors also explain why UPMC’s first successful foreign ventures took place in the European Union. They conclude with comments on several of the strategic issues that AMCs should address if they wish to successfully expand overseas

The effect of institutional distance on cross-border merger and acquisition time to completion: an empirical analysis of European Union deals

Cross-border merger and acquisitions (CBM&As) have extensively been used as a favorite entry mode in foreign markets, rapidly providing resources, competencies and local intelligence without risk of facing the liability of foreignness, or the burden of starting a greenfield investment. Studies indicate that greater institutional distance increases the costs of doing business in a foreign country, because it is associated with greater uncertainty and non-familiarity with the local environment. Besides that, prolonged duration of the M&A process has negative consequences for target and acquirer firms and bear significant costs for both parties. However, until so far, the studies regarding the effect of institutional distances on time to completion of a CBM&A deal are scarce. My theoretical model speculates on the effect of institutional distances (Political, Economic, Administrative and Cultural) in CBM&As time to completion. I further propose that European Union membership, of both target and acquirer countries, moderates the effect of institutional distances on CBM&As time to completion. The hypotheses are tested using a sample of 2,110 CBM&A deals that occurred during 2011 in European Union. On one hand, the results suggest that Political and Cultural distance have a positive effect on the time hiatus between announcement and completion of a CBM&A deal. On the other hand, the results suggest that European Union membership does moderate the effect of Economic and Administrative distance in CBM&A time to completion

An Academic Medical Center's Expansion to the European Union: A Case Study of UPMC's Joint Projects in Italy and Ireland. Pittsburgh Papers on the European Union Vol. 3, June 2014

This case study examines the expansion of the University of Pittsburgh Medical Center (UPMC) to Italy and Ireland in the European Union. The authors use international business theory to help understand why US Academic Medical Centers (AMCs) are beginning to go abroad and, through semistructured interviews with UPMC officials, they examine the market entry issues UPMC faced when expanding to Italy and Ireland. The authors also explain why UPMC’s first successful foreign ventures took place in the European Union. They conclude with comments on several of the strategic issues that AMCs should address if they wish to successfully expand overseas

The Relationship Between Landing Mechanics and Injury Risk in Women\u27s Collegiate Soccer Players

Mechanical performance in landing related tasks has been suggested to be related to injury in athletic. PURPOSE: The purpose of this investigations was to assess relationships which may exist between performance in landing mechanics and injury rates throughout a women’s NCAA Division II Collegiate Soccer season. METHODS: Twenty-eight women (age 19.7±1.6 yrs, height 1.6±0.5 m, mass 63.4±7.9 kg) were assessed using the Landing Error Scoring System (LESS) test prior to a competitive season. Injury rates, types, and time lost from participation were tracked throughout the season. Injury information was coded and categorized each week in the following: acute vs. chronic; soft vs. hard tissue; upper vs. lower body; specific anatomical location; contact vs. non-contact; week of injury occurrence; practice days missed from injury; and games missed from injury. Association was measured via a Spearman\u27s rank correlation coefficient and a stepwise linear regression was performed for any variables which showed significant correlation to determine predictive relationships which may exist. The LESS test was evaluated independently by multiple raters and inter-rater reliability was high (ICC=0.824, 95% CI upper and lower = 0.917-0.657, p=0.001). Statistical significance was set a priori at p≤0.05. RESULTS: No significant correlations were determined between LESS test performance and injury and the LESS score did not add strength of association to any predictive variables. DISCUSSION: The main finding of this investigation is that performance on the LESS test did not show significant association with injury rates in women’s collegiate soccer players. LESS test performance has previously been suggested to be a valid and reliable clinical assessment tool, and claims have been made regarding its utility as a screening tool for identification of persons who may be at risk for subsequent injury. Landing mechanics may still be a valid predictor of injury risk. However, the results of our investigation do not support the use of the LESS test as a screening tool for injury risk in women’s collegiate soccer athletes

Stresscam: non-contact measurement of users’ emotional states through thermal imaging

Abstract We present a novel methodology for monitoring the affective states of computer users. The method is based on thermal imaging of the face. To the user, the imaging system appears much like a video-conferencing camera. The method does not require contact with the subject and is passive; therefore, monitoring can be continuous and transparent to the computer user. We have found that user stress is correlated with increased blood flow in the frontal vessel of the forehead. This increased blood flow dissipates convective heat, which can be monitored through thermal imaging. The system has been evaluated on 12 subjects, and compared against real-time measurements of Energy Expenditure (EE). The new method is highly correlated with the established, but awkward EE methodology. The StressCam methodology is applicable to many instances where the real time measurement of users' emotional state is needed