23 research outputs found
Development and implementation of an automatic system for verification, validation and delivery of laboratory test results
Background: The verification/validation of laboratory test results is one of the most critical aspects of the total testing process, which may produce conflicts between competencies and duties at the point of professional crossroads. This process has centered for decades on the human component, with positive effects as well as potential adverse consequences (postanalytical errors). Manual validation of data is a time-consuming activity, is inherently subjective and arbitrary, and requires the constant presence of postgraduate physicians or biologists within the laboratory with adverse economical and organizational impacts. To overcome these inherent limitations, we have developed and implemented in our stat department an automatic system for verification, validation and delivery of laboratory results. Methods: The procedure is based on automatic validation of test results by an expert system, coupled with remote wireless connection, which allows the laboratory professional “on call” to access, visualize, analyze, validate and deliver alert values (suspect, erroneous or critical) using a small laptop. This system also provides five phases where preanalytical and analytical errors can be identified and handled. Results and conclusions: Six months following implementation of this innovative system, which can be customized to facilitate a wide variety of laboratory workflow models, the reporting efficiency of our stat laboratory has greatly improved, reducing manual data entry, and increasing the timeliness and utility of test results. Clin Chem Lab Med 2009;47:1355–60.Peer Reviewe
Generation of data on within-subject biological variation in laboratory medicine: An update
Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment
This article investigates tax-planning behaviour by means of inter-company finance and the effectiveness of government countermeasures via thin-capitalization rules. A simple theoretical model which considers the financing decision of a multinational company is used to obtain empirical implications. The empirical analysis, based on German inbound investment data from 1996 to 2004, confirms a significant impact of tax-rate differentials on the use of inter-company debt. The effectiveness of the German thin-capitalization rule is tested by using legal amendments as natural experiments. The results suggest that thin-capitalization rules induce significantly lower internal borrowing. Hence, tax planning via internal finance is effectively limited by thin-capitalization rules.
Assessing the timing of mining investment under tax policy uncertainty: the case of the Asia-Pacific region
Mining involves the discovery, extraction, and processing of non-renewable resources. The potential of mining revenues to contribute to national economic development is well known, but the allocation of mineral wealth and the concern of increasing resource scarcity have become issues of debate in the mining industry. The purpose of this study is to introduce the binomial decision tree analysis, which is a new approach to mining investment decisions. The examples used examine the impact by a policy change. Using three mining projects in the Asia-Pacific, in Australia, Indonesia and Papua New Guinea, findings about options for the investor suggest it is sometimes better to wait for a more suitable time to invest. Using such knowledge provides the potential to change the investment climate in mining
Bureaucratic corruption and profit tax evasion
Corruption, Firms, Tax evasion, D 73, H 25, H 26,