Revised Innocent Spouse Rules Offer Greater Tax Relief

When a married couple files a joint tax return, both spouses become jointly and severally liable for the income taxes due, including any additional taxes, interest, and penalties determined at a later date. In the event of an underpayment of income tax, the IRS can proceed against either spouse to collect the entire tax deficiency. This places a spouse in a precarious position in situations where the other spouse deliberately omits income or overstates deductions on a jointly filed income tax return, even if the spouse is totally unaware of the other\u27s transgressions. Relief from joint and several liability is available to spouses that signed and filed a joint return for the year in which an income tax deficiency is assessed and who satisfy requirements under one of the following 3 areas: 1. innocent spouse relief under section 6105(b), 2. separate liability relief under section 6015(c), or 3. equitable relief under section 6015(f)

Sequential Simulation (SqS): an empirical and theoretical model

Ethics statement: The authors declare that they have followed the guidelines for scientific integrity and professional ethics. The article does not contain any studies with human or animal subjects. Introduction & Aim: Stroke is one of the leading causes of morbidity and mortality worldwide. In eligible patients with acute ischemic stroke, early treatment with intravenous thrombolysis is crucial for a good patient outcome. We introduced simulation training sessions in conjunction with an improved treatment protocol as part of a quality improvement project to reduce door-to-needle times in stroke thrombolysis. Methods: A questionnaire assessing our preexisting treatment protocol was sent to all members of the stroke team. A panel of experts reviewed the responses and suggested potential changes to streamline the treatment protocol. In February 2017, we introduced the new protocol along with weekly videotaped in-situ scenario based simulation sessions with all stroke team members as participants. Previous stroke patients acted as markers. Kirkpatrick’s four-level training evaluation model was used for assessment. Here we present 1) Participant reactions (level 1) on a Likert item from 0-10, and 2) Median door-to-needle times in stroke thrombolysis, a measure of clinical behavioral change (level 3), using a statistical process control method. Simulated performance and long term patient outcomes will be assessed in future analysis. Results & Discussion: Participant reactions were predominantly positive. Self-perceived learning scored a median of 8 (IQR 7-9). We compared door-to-needle times for 478 prospectively included patients with acute ischemic stroke treated with intravenous thrombolysis at our hospital from January 2014 – July 2017. There was a significant reduction in median door-to-needle time from 27 (IQR 19-41) to 13 minutes (IQR 9-21, p<0.001) for the 78 patients in the post-intervention group. The results remained significant regardless of time of admission. There were no significant changes in the rate of stroke mimics, prehospital time or fatal intracranial hemorrhage. Simulation training in conjunction with protocol improvement led to an immediate and significant reduction of median door-to-needle time in stroke thrombolysis (Fig. 1). To our knowledge, no other published data have shown lower median treatment times. Combining simulation training with protocol change holds promise as a method both for effective implementation and significant results in attempts to reduce in-hospital delays in stroke thrombolysis. Effects on non-technical skills, provider variability and long term patient outcomes are yet to be evaluated

Effects of the Simulation Using Team Deliberate Practice (Sim-TDP) model on the performance of undergraduate nursing students

Background The use of simulation has grown in prominence, but variation in the quality of provision has been reported, leading to calls for further research into the most effective instructional designs. Simulation Using Team Deliberate Practice (Sim-TDP) was developed in response. It combines the principles of simulation with deliberate practice, therefore, providing participants with opportunities to work towards well-defined goals, rehearse skills and reflect on performance whilst receiving expert feedback. This study aimed to compare the effects of Sim-TDP, versus the use of traditional simulation, on the performance of second year adult nursing students. Methods Using a longitudinal quasi-experimental design, the effects of the two approaches were compared over a 1-year period. Sixteen groups, each containing an average of six participants, were randomised into an intervention arm (n=8) or comparison arm (n=8). Data collection took place at 3 monthly intervals, at which point the performance and time to complete the scenario objectives/tasks, as a team, were recorded and analysed using a validated performance tool. Results The independent t-tests, comparing the performance of the groups, did not demonstrate any notable differences during the three phases. However, in phase 1, the independent t-tests suggested an improvement in the Sim-TDP participants’ time spent on task (t (14) = 5.12, p<0.001), with a mean difference of 7.22 min. The mixed analysis of covariance inferred that the use of the Sim-TDP led to an improvement, over time, in the participants’ performance (F(1, 5) = 12.91, p=0.016), and thus, an association between Sim-TDP and the enhanced performance of participants. Conclusion The results suggest that Sim-TDP, potentially, optimised participant performance, while maximising the use of Simulation-based education (SBE) resources, such as simulation facilities and equipment. The model could be of practical benefit to nurse educators wishing to integrate SBE into their programmes

Antimicrobial properties and cytotoxicity of sulfated (1,3)-β-D-glucan from the mycelium of the mushroom Ganoderma lucidum

Ganoderma lucidum BCCM 31549 has a long established role for its therapeutic activities. In this context, much interest has focused on the possible functions of the (1,3)-β-D-glucan (G) produced by these cultures in a stirred-tank bioreactor and extracted from their underutilized mycelium. In the existing study, we report on the systematic production of G, and its sulfated derivative (GS). The aim of this study was to investigate the G and its GS from G. lucidum in terms of antibacterial properties, and cytotoxicity spectrum against Human-Prostate-Cell (PN2TA) and Human-Caucasian-Histiocytic-Lymphoma (U937). (1)H NMR for both G and GS compounds showed β-glycosidic linkages and structural similarities when compared with two standards (Laminarin and Fucoidan). The existence of characteristic absorptions at 1,170 and 867 cm(-1) in the FTIR for GS demonstrated the successful sulfation of G. Only GS exhibited antimicrobial activity against a varied range of test bacteria of relevance to foodstuffs and human health. Moreover, both G and GS did not show any cytotoxic effects on PN2TA cells, thus helping demonstrate the safety on these polymers. Also, GS shows 40% antiproliferation against cancerous U937 cells at low concentration (60 µg/mL) applied in this study compared to G (10%). Together, this demonstrates that sulfation clearly improved the solubility and therapeutic activities of G. The water-soluble GS demonstrates the potential multi-functional effects of these materials in foodstuffs

The State of the Region: Hampton Roads 2010

This is Old Dominion University\u27s 11th annual State of the Region Report. While it represents the work of many people connected in various ways to the university, the report does not constitute an official viewpoint of Old Dominion or it\u27s president, John R. Broderick. The report maintains the goal of stimulating thought and discussion that ultimately will make Hampton Roads an even better place to live. We are proud of our region\u27s many successes, but realize that it is possible to improve our performance. In order to do so, we must have accurate information about where we are and a sound understanding of the policy options open to us.https://digitalcommons.odu.edu/economics_books/1008/thumbnail.jp

State of Type 1 Diabetes Management and Outcomes from the T1D Exchange in 2016–2018

Objective: To provide a snapshot of the profile of adults and youth with type 1 diabetes (T1D) in the United States and assessment of longitudinal changes in T1D management and clinical outcomes in the T1D Exchange registry. Research Design and Methods: Data on diabetes management and outcomes from 22,697 registry participants (age 1–93 years) were collected between 2016 and 2018 and compared with data collected in 2010–2012 for 25,529 registry participants. Results: Mean HbA1c in 2016–2018 increased from 65 mmol/mol at the age of 5 years to 78 mmol/mol between ages 15 and 18, with a decrease to 64 mmol/mol by age 28 and 58–63 mmol/mol beyond age 30. The American Diabetes Association (ADA) HbA1c goal of 10-fold in children <12 years old. HbA1c levels were lower in CGM users than nonusers. Severe hypoglycemia was most frequent in participants ≥50 years old and diabetic ketoacidosis was most common in adolescents and young adults. Racial differences were evident in use of pumps and CGM and HbA1c levels. Conclusions: Data from the T1D Exchange registry demonstrate that only a minority of adults and youth with T1D in the United States achieve ADA goals for HbA1c

Implications of the 2019–2020 megafires for the biogeography and conservation of Australian vegetation

Australia's 2019–2020 'Black Summer' bushfires burnt more than 8 million hectares of vegetation across the south-east of the continent, an event unprecedented in the last 200 years. Here we report the impacts of these fires on vascular plant species and communities. Using a map of the fires generated from remotely sensed hotspot data we show that, across 11 Australian bioregions, 17 major native vegetation groups were severely burnt, and up to 67–83% of globally significant rainforests and eucalypt forests and woodlands. Based on geocoded species occurrence data we estimate that >50% of known populations or ranges of 816 native vascular plant species were burnt during the fires, including more than 100 species with geographic ranges more than 500 km across. Habitat and fire response data show that most affected species are resilient to fire. However, the massive biogeographic, demographic and taxonomic breadth of impacts of the 2019–2020 fires may leave some ecosystems, particularly relictual Gondwanan rainforests, susceptible to regeneration failure and landscape-scale decline

Research Progress Reports: Fruit and Vegetable Processing and Technology Division, Department of Horticulture [1967]

Evaluation of snap bean varieties for processing / Wilbur A. Gould and William Hildebolt -- Evaluation of various grape cultivars for processing. I. Table wines ; Recommended fruit varieties for canning and freezing / J. F. Gallander -- Evaluation of tomato varieties for processing / W. A. Gould, J. R. Geisman, C. S. Parrott, J. H. McClelland and W. N. Brown -- The effect of different levels of sugar and acid on the quality of apple fruit juice blends / James Gallander and Harold Stammer -- Epidermal sloughing of snap beans as influenced by processing variables / William Hildebolt and W. A. Gould -- Effect of stannous chloride on the color of glass packed kraut / J. R. Geisman -- Proteins and enzymes in the apple fruit in relation to variety and maturation ; Proteins and enzymes in tomato fruits / Robert L. Clements -- Effect of food additives on quality of canned tomatoes / Wilbur A. Gould -- Effects of selective herbicides on the composition and quality of tomatoes / W. A. Gould, J. R. Geisman, E. K. Alban and John Deppen -- Trace levels of pesticide residues in agricultural commodities in marketing channels / W. A. Gould, J. R. Geisman, E. K. Alban, John Deppen, and P. van Pottlesberghe -- Removal of DDT residues by unit operations in preparing and processing spinach / J. R. Geisman, John Deppen and Benita Yao -- The use of chlorine dioxide in handling and holding mechanically harvested tomatoes / J. R. Geisman, Winston D. Bash, Edwin Schmidt, Jr., Linda Hamrick and W. A. Gould -- Effect of mechanical harvesting and handling of tomatoes on quality of canned tomatoes / Wilbur A. Gould, J. R. Geisman, Edwin Schmidt, Jr., John McClelland and W. N. Brow

MAMBO 1.2mm observations of luminous starbursts at z~2 in the SWIRE fields

We report on--off pointed MAMBO observations at 1.2 mm of 61 Spitzer-selected star-forming galaxies from the SWIRE survey. The sources are selected on the basis of bright 24um fluxes (f_24um>0.4mJy) and of stellar dominated near-infrared spectral energy distributions in order to favor z~2 starburst galaxies. The average 1.2mm flux for the whole sample is 1.5+/-0.2 mJy. Our analysis focuses on 29 sources in the Lockman Hole field where the average 1.2mm flux (1.9+/-0.3 mJy) is higher than in other fields (1.1+/-0.2 mJy). The analysis of the sources multi-wavelength spectral energy distributions indicates that they are starburst galaxies with far-infrared luminosities ~10^12-10^13.3 Lsun, and stellar masses of ~0.2-6 x10^11 M_sun. Compared to sub-millimeter selected galaxies (SMGs), the SWIRE-MAMBO sources are among those with the largest 24um/millimeter flux ratios. The origin of such large ratios is investigated by comparing the average mid-infrared spectra and the stacked far-infrared spectral energy distributions of the SWIRE-MAMBO sources and of SMGs. The mid-infrared spectra exhibit strong PAH features, and a warm dust continuum. The warm dust continuum contributes to ~34% of the mid-infrared emission, and is likely associated with an AGN component. This constribution is consistent with what is found in SMGs. The large 24um/1.2mm flux ratios are thus not due to AGN emission, but rather to enhanced PAH emission compared to SMGs. The analysis of the stacked far-infrared fluxes yields warmer dust temperatures than typically observed in SMGs. Our selection favors warm ultra-luminous infrared sources at high-z, a class of objects that is rarely found in SMG samples. Our sample is the largest Spitzer-selected sample detected at millimeter wavelengths currently available.Comment: Accepted for publication in ApJ (51 pages; 16 figures). The quality of some figures has been degraded for arXiv purposes. Full resolution version available at this http://www.iasf-milano.inaf.it/~polletta/mambo_swire/lonsdale08_ApJ_accepted.pd