Le régime d'imposition simplifié du Québec : est-ce vraiment plus simple?

La présente étude vise à évaluer dans quelle mesure le régime d’imposition simplifié du Québec a atteint les objectifs qu’il visait lors de son introduction, en 1998, à savoir la simplification du processus de préparation de la déclaration de revenus et l’amélioration de l’équité du régime d’imposition. Suite à une analyse empirique et à une analyse systématique, l’étude conclut que le régime simplifié n’a pas atteint ces objectifs. D’une part, le choix entre le régime simplifié et le régime général s’avère trop complexe dans de nombreuses situations, obligeant les contribuables à de nombreux calculs et même à remplir deux déclarations de revenus afin d’effectuer le choix le plus avantageux. D’autre part, le régime simplifié souffre de problèmes d’équité, le montant forfaitaire ne procurant pas les mêmes économies d’impôt à des contribuables ayant une capacité contributive égale, dans certaines situations. L’étude propose l’abolition pure et simple du régime d’imposition simplifié et l’ajout du montant forfaitaire au montant de base dans le régime général, en remplacement des crédits pour contributions au Régime des rentes du Québec, à l’assurance-emploi et au Fonds des services de santé. Tous les autres crédits et déductions seraient disponibles pour tous les contribuables

Sheep Feed and Scrapie, France

Proprietary concentrates and milk replacers were linked to risk for scrapie

Efficacy, durability, and tolerability of bictegravir/emtricitabine/tenofovir alafenamide for the treatment of HIV in a real-world setting in Belgium.

peer reviewed[en] OBJECTIVES: Our objective was to evaluate the efficacy, durability, and tolerability of bictegravir/emtricitabine/tenofovir alafenamide (BIC/FTC/TAF) in a real-world setting in Belgium. METHODS: This was a retrospective, multicentre cohort study involving adult treatment-naïve (TN) and treatment-experienced (TE) people living with HIV receiving BIC/FTC/TAF between 1 January 2019 and 30 September 2020. The primary outcome was rate of virological suppression (plasma HIV-1 viral load 200 copies/mL after being virologically suppressed) by week 48 and analysis of resistance-associated mutations at time of LVS; tolerability of BIC/FTC/TAF over the 48-week study period; and change in weight and proportion of participants reporting a >10% weight gain at week 48. RESULTS: Overall, 2001 participants were included. Through 48 weeks, overall rate of virological suppression was 93.5%, with similar results observed in the following subgroups: age ≥50 years (92.7%), women (92.8%), Black sub-Saharan African (91%), TN (94%), TE (93.2%), and non-suppressed at baseline (86.6%). LVS was observed in 0.7% (n = 14) of participants, with one participant developing resistance-associated mutations to nucleoside reverse transcriptase inhibitors (184 V) and integrase strand transfer inhibitors (263KR). Of the 131 (6.5%) treatment discontinuations, the most common reason was an adverse event (2.4%), with the most frequent being central nervous system/psychiatric (0.4%) and gastrointestinal (0.4%) toxicity. Median weight gain at week 48 was 2 kg (interquartile range -1 to 5), and a >10% weight increase was observed in 11.6% of participants. CONCLUSION: In this large real-world cohort, BIC/FTC/TAF showed excellent virological efficacy in a diverse population of patients with HIV. Rare occurrence of emergent drug resistance was observed, and treatment was well tolerated

Data availability and requirements relevant for the Ariel space mission and other exoplanet atmosphere applications

The goal of this white paper is to provide a snapshot of the data availability and data needs primarily for the Ariel space mission, but also for related atmospheric studies of exoplanets and brown dwarfs. It covers the following data-related topics: molecular and atomic line lists, line profiles, computed cross-sections and opacities, collision-induced absorption and other continuum data, optical properties of aerosols and surfaces, atmospheric chemistry, UV photodissociation and photoabsorption cross-sections, and standards in the description and format of such data. These data aspects are discussed by addressing the following questions for each topic, based on the experience of the "data-provider" and "data-user" communities: (1) what are the types and sources of currently available data, (2) what work is currently in progress, and (3) what are the current and anticipated data needs. We present a GitHub platform for Ariel-related data, with the goal to provide a go-to place for both data-users and data-providers, for the users to make requests for their data needs and for the data-providers to link to their available data. Our aim throughout the paper is to provide practical information on existing sources of data whether in databases, theoretical, or literature sources.Comment: 58 pages, submitted to RAS Techniques and Instruments (RASTI). The authors welcome feedback: corresponding author emails can be found as footnotes on page