The Effects of Communication Among Taxpayers on Compliance

Taxpayer audits are thought to have a direct deterrent effect on the individuals actually audited. In addition, audits are believed to have an indirect deterrent effect on individuals not audited as these individuals learn (or are told) about the audits of other taxpayers. However, the effects on compliance of the ways in which taxpayers learn about - and communicate among themselves - audit rates are not known. In this study, we use laboratory experiments to examine the effects of three types of information and communication on compliance. In all sessions, each subject knows the probability of audit and the results of their own audit (if any). In our base case session, each subject knows only the result of his or her audit, and subjects receive no information about audit results of other subjects. In a second treatment (termed "official" communication), subjects are also told by the experimenter the actual number of audits conducted during a period. In a third treatment (or "unofficial" communication), subjects are offered the opportunity to send a "message" to the other participants about their audit experience. Our preliminary results indicate that "unofficial" communication has a strong indirect effect that increases compliance, but that "official" communication may not encourage voluntary compliance

Audit Information Dissemination, Taxpayer Communication, and Compliance Behavior

Taxpayer audits are a central feature of the voluntary compliance system in the United States federal individual income tax. Audits are thought to have a direct deterrent effect on the individuals actually audited. Audits are also believed to have an indirect deterrent effect on individuals not audited, and in fact there is some empirical evidence that audit rates affect compliance beyond the audited individuals themselves. However, empirical studies cannot measure or control for taxpayer awareness of audit risk, and they also cannot uncover the behavioral channels through which the direct and indirect effects operate; that is, the ways in which taxpayers learn about - and communicate among themselves - audit rates, and the subsequent effects on compliance, are not known and cannot be discovered by empirical studies. In this study, we use laboratory experiments to examine several types of information dissemination and taxpayer communication about audit frequency and audit results. These experiments allow us to test hypotheses about the effects of two types of communication of audit policies and results, in order to explore the direct and the indirect effects of audits: "official" information disseminated by the "government" (e.g., the experimenter) and "unofficial", or informal, communications among "taxpayers" (e.g., the subjects). Our results indicate that "unofficial" communications have a strong indirect effect on compliance: messages that indicate that a subject was not audited or was able to cheat actually reduce compliance, while messages that a subject was audited or paid his or her taxes increase compliance. Also, "official" announcements of information may not always encourage voluntary compliance. Working Paper 06-4

Peer support for people living with rare or young onset dementia: An integrative review

Objectives: The aim of this integrative review was to identify and synthesize the literature on peer support interventions for people living with or caring for someone with a rare or young onset dementia. Design: A literature search of articles was performed using the Nipissing University Primo search system, a central index that enables simultaneous searches across databases which included MEDLINE (PubMed), Web of Science, PsycINFO, CINAHL, Sociological Abstracts, Cochrane Library. Results: The eleven papers that met the inclusion criteria spanned eighteen years and from five countries. Studies reported on peer support programs that were either hospital-based (n = 6) or community-based (n = 4), and were predominantly led by disciplines in the health sciences. Only one study did not involve delivering services. There was a range of methodological quality within the studies included in the review. Further analysis and synthesis led to the identification of three overarching peer support themes. These included: (1) peers as necessarily part of social support interventions; (2) a theoretical portmanteau; and (3) dementia spaces and relationality. Conclusion: Consistent with a much larger body of work examining peer involvement in social interventions, this review reinforced the valuable contribution of peers. A full understanding of the mechanisms of change was not achieved. Notwithstanding, the issue of studies neglecting to sufficiently conceptualize and describe interventions is an important one – drawing attention to the need to continue to explore varied delivery, including co-produced models, and more effective evaluation strategies to inform the dementia care sector

Developing poetry as a research methodology with rarer forms of dementia: Four research protocols

People living with rarer forms of dementia tend to have progressive cognitive symptoms affecting skills other than memory and/ or onset before the age of 65 years. They are often misdiagnosed and due to symptom profile or age of onset, do not usually fit well with care pathways designed for older people with typical Alzheimer’s disease or vascular dementia. Although the arts have been increasingly used as interventions to support people with dementia, there is very little attention given to rarer dementia forms in arts and health research or practice. The objective of the present international study seeks to systematically explore four diverse forms of poetry writing within this population through virtual and in-person small and large group formats. Our approach includes investigating poetic processes as methodology through the lens of an arts-based methodological approach in order to explore how poems construct knowledge and a felt experience. We will also use more traditional qualitative approaches to understand the experience of writing, reading and listening to poetry as an intervention that can be used with different rarer forms of dementia. To the best of our knowledge, this will be the first study to explore poetry using multiple research protocols. The results will have implications for methodology development, co-constructed poetic inquiry and multiple opportunities for involving poetry in supporting people with dementia and family members

On the kinematics of massive star forming regions: the case of IRAS 17233-3606

Direct observations of accretion disks around high-mass young stellar objects would help to discriminate between different models of formation of massive stars. However, given the complexity of massive star forming regions, such studies are still limited in number. Additionally, there is still no general consensus on the molecular tracers to be used for such investigations. Because of its close distance and high luminosity, IRAS 17233-3606 is a potential good laboratory to search for traces of rotation in the inner gas around the protostar(s). Therefore, we selected the source for a detailed analysis of its molecular emission at 230 GHz with the SMA. We systematically investigated the velocity fields of transitions in the SMA spectra which are not affected by overlap with other transitions, and searched for coherent velocity gradients to compare them to the distribution of outflows in the region. Beside CO emission we also used high-angular H2 images to trace the outflow motions driven by the IRAS 17233-3606 cluster. We find linear velocity gradients in many transitions of the same molecular species and in several molecules. We report the first detection of HNCO in molecular outflows from massive YSOs. We discuss the CH3CN velocity gradient taking into account various scenarios: rotation, presence of multiple unresolved sources with different velocities, and outflow(s). Although other interpretations cannot be ruled out, we propose that the CH3CN emission might be affected by the outflows of the region. Higher angular observations are needed to discriminate between the different scenarios. The present observations, with the possible association of CH3CN with outflows in a few thousands AU around the YSOs' cluster, (i) question the choice of the tracer to probe rotating structures, and (ii) show the importance of the use of H2 images for detailed studies of kinematics.Comment: accepted for publication in A&

Misdiagnosed and misunderstood’: Insights into rarer forms of dementia through a stepwise approach to co-constructed research poetry

This study investigated co-constructed research poetry as a way to understand the lived experiences of people affected by rarer dementia and as a means to use poetry to convey those experiences to healthcare professionals. Using mixed methods, 71 people living with rarer dementia and care-partners (stakeholders) contributed to co-constructing 27 poems with professional poets; stakeholders’ verbatim words were analysed with descriptive qualitative analysis. Stakeholders were also surveyed and interviewed about their participation. Healthcare professionals (n = 93) were surveyed to elicit their responses to learning through poetry and its acceptability as a learning tool. Poems conveyed a shared narrative of different aspects of lived experience, often owing to atypical symptoms, misunderstandings by professionals, lack of support pathways, and a continuous struggle to adapt. Stakeholder surveys indicated it was a valuable experience to both co-create and respond to the poems, whilst group interviews revealed people’s experiences of the research poetry were characterised by reflection on lived experience, curiosity and exploration. Healthcare professionals’ responses reinforced poetry’s capacity to stimulate cognitive and affective learning specific to rare dementia support and prompt both empathy and critical thinking in practice. As the largest poetry-based study that we are aware of, this novel accessible approach of creating group poems yielded substantial information about the experiences and needs of those affected by rarer dementia and how poetry can contribute to healthcare education and training

Physical characterisation of southern massive star-forming regions using Parkes NH3_3 observations

We have undertaken a Parkes ammonia spectral line study, in the lowest two inversion transitions, of southern massive star formation regions, including young massive candidate protostars, with the aim of characterising the earliest stages of massive star formation. 138 sources from the submillimetre continuum emission studies of Hill et al., were found to have robust (1,1) detections, including two sources with two velocity components, and 102 in the (2,2) transition. We determine the ammonia line properties of the sources: linewidth, flux density, kinetic temperature, NH$_3$ column density and opacity, and revisit our SED modelling procedure to derive the mass for 52 of the sources. By combining the continuum emission information with ammonia observations we substantially constrain the physical properties of the high-mass clumps. There is clear complementarity between ammonia and continuum observations for derivations of physical parameters. The MM-only class, identified in the continuum studies of Hill et al., display smaller sizes, mass and velocity dispersion and/or turbulence than star-forming clumps, suggesting a quiescent prestellar stage and/or the formation of less massive stars.Comment: 20 pages, 9 Figures, 1 appendix (to appear in full online only, a sample appendix in the paper); 7 tables. Accepted by MNRA

Optical Imaging and Spectroscopic Observation of the Galactic Supernova Remnant G85.9-0.6

Optical CCD imaging with H$\alpha$ and [SII] filters and spectroscopic observations of the galactic supernova remnant G85.9-0.6 have been performed for the first time. The CCD image data are taken with the 1.5m Russian-Turkish Telescope (RTT150) at TUBITAK National Observatory (TUG) and spectral data are taken with the Bok 2.3 m telescope on Kitt Peak, AZ. The images are taken with narrow-band interference filters H$\alpha$, [SII] and their continuum. [SII]/H$\alpha$ ratio image is performed. The ratio obtained from [SII]/H$\alpha$ is found to be $\sim$0.42, indicating that the remnant interacts with HII regions. G85.9-0.6 shows diffuse-shell morphology. [SII]$\lambda\lambda 6716/6731$ average flux ratio is calculated from the spectra, and the electron density $N_{e}$ is obtained to be 395 $cm^{-3}$. From [OIII]/H$\beta$ ratio, shock velocity has been estimated, pre-shock density of $n_{c}=14$ $cm^{-3}$, explosion energy of $E=9.2\times10^{50}$ ergs, interstellar extinction of $E(B-V)=0.28$, and neutral hydrogen column density of $N(HI)=1.53\times10^{21}$ $cm^{-2}$ are reported.Comment: 20 pages, 4 tables, 4 figures. Accepted for publication in Astrophysics & Space Scienc

A mixed methods evaluation of a program exploring predeath grief and loss for carers of people with rarer dementias

Objectives: Predeath grief conceptualizes complex feelings of loss experienced for someone who is still living and is linked to poor emotional well-being. The Road Less Travelled program aimed to help carers of people with rarer dementias identify and process predeath grief. This study evaluated the feasibility, acceptability, and preliminary effectiveness of this program. Design: Pre–post interventional mixed methods study. Setting: Online videoconference group program for carers across the UK held in 2021. Participants: Nine family carers of someone living with a rare form of dementia. Eight were female and one male (mean age 58) with two facilitators. Intervention: The Road Less Travelled is an online, facilitated, group-based program that aims to help carers of people with rarer dementias to explore and accept feelings of grief and loss. It involved six fortnightly 2-hour sessions. Measurements: We collected measures for a range of well-being outcomes at baseline (T1), post-intervention (T2), and 3 months post-intervention (T3). We conducted interviews with participants and facilitators at T2. Results: Participant attendance was 98% across all sessions. Findings from the semistructured interviews supported the acceptability of the program and identified improvements in carer well-being. Trends in the outcome measures suggested an improvement in quality of life and a reduction in depression. Conclusion: The program was feasible to conduct and acceptable to participants. Qualitative reports and high attendance suggest perceived benefits to carers, including increased acceptance of grief, and support the need for a larger-scale pilot study to determine effectiveness