Is It Time for Federal Regulation of the Tax Preparer Industry? New Insights from Legal and Empirical Developments

The tax preparer industry is unusual in that it involves the interpretation of an intricate and complicated tax code, but imposes no minimum requirements of competency because the industry is largely unregulated. A study by the Government Accountability Office (GAO) indicated that unregulated tax preparers commit significantly higher error rates and, based in part on that study’s findings, the Internal Revenue Service (IRS) attempted to regulate the tax preparer industry nationwide under the Registered Tax Return Preparer (RTRP) regime. This RTRP program was invalidated in Loving v. IRS, however, leaving the industry largely unregulated, except in the small minority of states that have enacted tax preparer regulations

Estabilidade de genótipos de feijoeiro-comum com grãos carioca em Goiás e Distrito Federal.

Foram instalados ensaios de Valor de Cultivo e Uso (VCU) de feijoeiro comum em 19 ambientes dos Estados de Goiás e Distrito Federal, nas safras de seca inverno-águas/2009 e seca-inverno/2010

Boas práticas para produção de sementes.

A produção de semente comercial é controlada por normas restritas estabelecidas em nível estadual. No Estado do Mato Grosso do Sul, as normas são estabelecidas pela Comissão Estadual de Sementes e Mudas (CESM/MS) e os padrões nacionais encontram-se no Ministério da Agricultura, Pecuária e Abastecimento.bitstream/item/214628/1/CNPAF-2009-p48.pd

Demographics, Support Opportunities, and Self-Reported Well-Being of Patients Presenting for Hepatitis C Treatment at a Federally Qualified Health Center in Philadelphia

Introduction: As the opioid epidemic develops and evolves, the number of people who inject drugs is rising. A growing number of new Hepatitis C Virus (HCV) infections have been identified in people who inject drugs. Objective: This study aims to better understand the demographics, well-being, and satisfaction with medical care of patients presenting for HCV treatment at a Federally Qualified Health Center (FQHC) in an urban setting. The study also looks to assess the impact of continued connection to holistic medical care. Methods: Surveys were administered to 51 unique patients at their first visit for HCV treatment. Along with demographic questions, the survey included the PHQ-9 depression screen, the PSQ-18 patient satisfaction questionnaire, the AUDIT-C alcohol screen, the SF-12 Health Survey, and an HCV risk factor assessment. Nineteen of the 51 patients were re-surveyed after 3 months. Conclusion: Many of the patients presenting for HCV treatment face difficulties such as substance use, homelessness, low socioeconomic status, disability, unemployment, and a history of incarceration. HCV treatment offers opportunities to connect patients to a support system that addresses those problems. The patients surveyed, who had access to patient navigators, social workers, behavioral health counselors, and benefits coordinators, showed improvements in general health, mental health, and in satisfaction with their care. More data is needed to see if the results are generalizable to a broader population.

Linhagens de feijoeiro comum resistentes à murcha de fusário avaliadas quanto a caracteres de interesse agronômico.

Linhagens obtidas em um programa de melhoramento da Embrapa Arroz e Feijão para resistência à murcha de fusário foram avaliadas, com o objetivo de confirmar a resistência em condições de campo e verificar seu desempenho quanto a outras características de interesse agronômico, em ensaios de Valor de Cultivo e Uso (VCU). As linhagens CNFP 15869, CNFP 15867, CNFP 15870 e a cultivar BRS Esplendor tiveram reação de resistência

Interação genótipos por ambientes em ensaios de feijoeiro-comum para agricultura familiar em Goiás.

Com a finalidade de orientar o programa de melhoramento do feijoeiro-comum visando ao desenvolvimento de cultivares produtivas e adaptadas ao cultivo familiar, este trabalho teve como objetivo estudar a interação de genótipos por ambientes em ensaios de Valor de Cultivo e Uso (VCU). Foram analisados os dados dos ensaios de Valor de Cultivo e Uso (VCU) de feijoeiro-comum implementados em 20 ambientes do Estado de Goiás, conduzidos em dois ciclos (2007/08 e 2009/2010) nas safras da seca, das águas e inverno. Cada ensaio foi constituído por quinze genótipos de feijoeiro-comum dos grupos comerciais carioca, roxo e rosinha. O delineamento utilizado foi de blocos completos casualizados com três repetições. Foi utilizada a metodologia de Annicchiarico (1992) para obter as estimativas dos parâmetros de adaptabilidade e estabilidade das linhagens e cultivares. Os genótipos CNFC 10729, CNFRX 10241 e CNFC 10753 superaram a média dos ambientes em 11,587%; 7,061% e 6,667% respectivamente

Prospective Study on Several Urinary Biomarkers as Indicators of Renal Damage in Children with CAKUT

Purpose The aim of the study was to investigate urinary levels of monocyte chemotactic protein-1 (MCP-1), epidermal growth factor (EGF), β-2-microglobulin (β2M), and FAS-ligand (FAS-L) in children with congenital anomalies of kidney and urinary tract (CAKUT) disease at risk of developing glomerular hyperfiltration syndrome. For this reason, we selected patients with multicystic kidney, renal agenesia and renal hypodysplasia, or underwent single nephrectomy. Materials and Methods This prospective, multicentric study was conducted in collaboration between the Pediatric Surgery Unit in Foggia and the Pediatric Nephrology Unit in Bari, Italy. We enrolled 80 children with CAKUT (40 hypodysplasia, 22 agenetic; 10 multicystic; 8 nephrectomy) who underwent extensive urological and nephrological workup. Exclusion criteria were recent urinary tract infections or pyelonephritis, age > 14 years, presence of systemic disease, or hypertension. A single urine sample was collected in a noninvasive way and processed for measuring by enzyme-linked immunosorbent assay urine levels of MCP-1, EGF, β2M, and FAS-L. As control, urine samples were taken from 30 healthy children. Furthermore, we evaluated the urinary ratios uEGF/uMCP-1 (indicator of regenerative vs inflammatory response) and uEGF/uβ2M (indicator of regenerative response vs. tubular damage). Results These results suggest that urinary levels of MCP-1 are overexpressed in CAKUT patients. Furthermore, our findings clearly demonstrated that both uEGF/uMCP-1 and uEGF/uβ2M ratios were significantly downregulated in all patient groups when compared with the control group. Conclusion These findings further support that CAKUT patients may, eventually, experience progressive renal damage and poor regenerative response. The increased urinary levels of MCP-1 in all groups of CAKUT patients suggested that the main factor responsible for the above effects is chronic renal inflammation mediated by local monocytes

Regionalização de áreas produtoras de feijão comum para recomendação de cultivares no Brasil.

Caracterização do problema. Definição de regiões homogêneas.bitstream/CNPAF-2010/29961/1/comt-187.pd