Randomized tax enforcement massages : a policy tool for improving audit strategies

Reducing tax evasion is a key challenge for governments around the world, particularly in developing countries. This paper presents a methodology to generate information to optimize audit strategies. Randomly selected taxpayers receive a deterrence message. Comparing their subsequent tax payments to a control group allows estimating what types of taxpayers are more likely to respond to an increase in perceived audit probability. This information can be used to target audits toward taxpayers that respond particularly strongly, and to construct risk indicators to predict taxpayers’ responses. We show results from an application in Chile and describe lessons learned during the implementation

Pmp27 Promotes Peroxisomal Proliferation

Peroxisomes perform many essential functions in eukaryotic cells. The weight of evidence indicates that these organelles divide by budding from preexisting peroxisomes. This process is not understood at the molecular level. Peroxisomal proliferation can be induced in Saccharomyces cerevisiae by oleate. This growth substrate is metabolized by peroxisomal enzymes. We have identified a protein, Pmp27, that promotes peroxisomal proliferation. This protein, previously termed Pmp24, was purified from peroxisomal membranes, and the corresponding gene, PMP27, was isolated and sequenced. Prop27 shares sequence similarity with the Pmp30 family in Candida boidinii. Pmp27 is a hydrophobic peroxisomal membrane protein but it can be extracted by high pH, suggesting that it does not fully span the bilayer. Its expression is regulated by oleate. The function of Pmp27 was probed by observing the phenotype of strains in which the protein was eliminated by gene disruption or overproduced by expression from a multicopy plasmid. The strain containing the disruption (3B) was able to grow on all carbon sources tested, including oleate, although growth on oleate, glycerol, and acetate was slower than wild type. Strain 3B contained peroxisomes with all of the enzymes of β-oxidation. However, in addition to the presence of a few modestly sized peroxisomes seen in a typical thin section of a cell growing on oleate-containing medium, cells of strain 3B also contained one or two very large peroxisomes. In contrast, cells in a strain in which Pmp27 was overexpressed contained an increased number of normal-sized peroxisomes. We suggest that Pmp27 promotes peroxisomal proliferation by participating in peroxisomal elongation or fission.

A new model for high value meetings

The purpose of this research is to consider how organisations can increase competiveness by maximising the value of meetings whilst minimising their cost. This involves the development of a model which considers both the scheduling and management of meetings, whilst taking into account importance, value and cost where previously there has been no measure of these elements. This work will provide not only academic research within this under-represented area, but through a case study, a practical application. As time lost through unproductive meetings is estimated to cost billions, the potential saving through the application of this research is significant

Use of parent report to screen for feeding difficulties in young children

AimsThis study aimed to collect data on Australian children with regard to feeding difficulties using a standardised questionnaire, compare these data to international data collected using the same tool, assess the short-term reliability of this tool and determine the sensitivity and specificity of this tool in detecting feeding difficulties

Deregulation as a selective process : the agenda for reform in the U.S. bus and rail industries

Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1982.MICROFICHE COPY AVAILABLE IN ARCHIVES AND ROTCHIncludes bibliographical references.by Pamela Marshall Lebeaux.M.C.P

Development and implementation of take-home naloxone kit for patients admitted to the emergency department of a large tertiary care hospital

Title: Development and implementation of take-home naloxone kit for patients admitted to the emergency department of a large tertiary care hospital Authors: Myung Seon (Amy) Song, PharmD; Pamela Levine, PharmD, BCPS; Katharine F. Marshall, MD; Chelsea Harmon, PharmD Candidate 2020 Background/Purpose: In 2017, the United States Department of Health and Human Services (HHS) declared the opioid epidemic as a public health emergency as more than 70,000 people died from drug overdoses. Approximately 75% percent of unintentional opioid-overdose deaths occurred outside of a medical setting. In order to combat the opioid crisis, the US Surgeon General urged prescribers and pharmacists to increase access to naloxone for individuals who are at risk for opioid overdose. Community overdose education and naloxone distribution (OEND) programs have demonstrated that take-home naloxone kits are associated with reduced opioid-overdose death rates and are cost-effective. From January 2016 – June 2019, about 4,016 emergency department (ED) and urgent care visits in the Portland metropolitan area were identified to be due to opioid overdose. Recent data from the Centers for Disease Control and Prevention (CDC) indicates a continuing upward trend, making the ED a critical intervention point for providers and pharmacists to engage patients with at-risk of opioid overdose and provide evidence-based interventions such as take-home naloxone kit. The primary objective of this study is to develop and implement a pharmacist driven take-home naloxone kit protocol. The secondary objective is to increase access to naloxone by prescribing and dispensing kits to at-risk patients in the emergency department. Methods: A retrospective quasi-experimental, pre- and post-protocol analysis, will be used to compare the number of prescriptions written prior to implementation of protocol (April 1, 2017 to September 1, 2019) to the number of take-home naloxone kit dispensed post implementation of the protocol. Inclusion criteria include patients 18 years or older and admitted to ED for treatment of opioid overdose, or with risk factors of opioid overdose. The primary endpoint is number of naloxone prescription written and take-home naloxone kits dispensed. Results: Key stakeholders were identified and engaged in developing the protocol. Operational and cost consideration were reviewed. Various factors affected development and implementation of the study. Conclusions: Adaptation of parts of the study to take place in two large tertiary care hospitals. IRB status: Pendinghttps://digitalcommons.psjhealth.org/pharmacy_PGY1/1011/thumbnail.jp

The effect of Kahoot on undergraduate student anxiety and confidence when studying statistics

Many undergraduate students are required to study statistics, but often struggle understanding concepts, lack engagement, lack confidence, or feel anxious about statistics. Kahoot is a game-based learning platform that can be used to increase student engagement and learning through real-time quizzes. This study aimed to evaluate the use of Kahoot on improving students’ experience of studying statistics in an undergraduate (year 2) course. Pre and post Likert scale questionnaires (including Statistical Anxiety Measure - SAM) were used to collect student responses about their statistics study experience. Questions related to anxiety, confidence, and for the post quiz, additional questions on the impact of Kahoot on behavioural engagement. Post survey results indicate positive changes in students’ perceptions towards studying statistics in terms of anxiety and confidence. Kahoot was shown to have a significant and positive effect on student confidence and was also linked to lowered anxiety. Despite limited data, help-seeking anxiety explained over 50% of variation in final exam performance. Further research is recommended on the effect of Kahoot on student anxiety when studying statistics, particularly as it relates to confidence and performance

Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies

Reducing tax evasion is a key challenge for governments around the world, particularly in developing countries. This paper presents a methodology to generate information to optimize audit strategies. Randomly selected taxpayers receive a deterrence message. Comparing their subsequent tax payments to a control group allows estimating what types of taxpayers are more likely to respond to an increase in perceived audit probability. This information can be used to target audits toward taxpayers that respond particularly strongly, and to construct risk indicators to predict taxpayers' responses. We show results from an application in Chile and describe lessons learned during the implementation