Taxpayers\u27 perceptions of joint and several liability and equitable relief under Sec. 6015

The purpose of this dissertation is to ascertain taxpayers\u27 perceptions of joint and several liability and equitable relief. Congress was aware that joint and several liability is not always fair when they passed the first innocent spouse provisions in 1971. In fiscal years 1999-2001, over 152,000 requests were filed for relief from joint and several liability, and it remains one of the top ten most litigated tax issues. The innocent spouse rules were passed to protect the public, and it is important that we understand how ordinary taxpayers feel about this area of the tax code. For this study, an internet survey company distributes the questionnaire to a representative sample of the nation\u27s taxpayers. The fairness of joint and several liability is addressed along with the importance of various factors the Internal Revenue Service (IRS) uses in determining who receives equitable relief. A scenario based on an actual case is presented to the participants who assess the importance of the factors in the case and they decide if the individual should receive equitable relief. Two versions of the survey are distributed; the only difference between the two is the gender of the petitioner for equitable relief. Results show that the participants\u27 beliefs regarding the fairness of the overall tax system affect their views on the fairness of joint and several liability; however, marital status, gender of the study participant, and whether the individual has been divorced do not influence beliefs on this issue. When studying the importance of the threshold requirements needed to qualify for equitable relief and the factors the IRS uses in determining equitable relief, the results indicate that knowledge of an error on the return and current compliance with the federal tax laws are deemed to be more important than the threshold conditions. In addition, gender has a significant affect on the perceived importance of these variables. When a scenario based on an actual case is presented, the importance ratings on some of these variables change suggesting that each individual case is subjectively analyzed to determine the significance of every individual factor in the case. Using an ordered logit model with denying or granting equitable relief as the dependent variable, the importance of the following factors is significantly related to the decision to deny or grant equitable relief at the 5% level of significance: abuse, benefit, knowledge the tax would be paid, hardship, and other spouse has the legal obligation to pay the tax liability. The perceived importance of tax factors, that is, tax attributable to the other spouse and current compliance with federal tax law, is significantly related to denying or granting equitable relief at the 10% level of significance. In addition, there is a significant interaction between the gender of study participant and gender of the petitioner requesting equitable relief. Overall, the findings suggest that the process of deciding who receives equitable relief is subjective. The decision is affected by the importance placed on many factors that the IRS uses in determining equitable relief and the interaction between the gender of the petitioner and the gender of the study participant. Furthermore, participants are overwhelmingly supportive of eliminating joint and several liability from the tax code

An Investigation of Student Performance, Student Satisfaction , and Learner Characteristics in Online Versus Face-to-Face Classes--RESEARCH

The purpose of this study was to investigate student performance, student satisfaction, and learner characteristics in online versus face-to-face delivery formats in accounting. Forty-four students, enrolled in either the face-to-face or online section of an accounting course, completed a survey assessing satisfaction, learning outcomes, and learner characteristics. Significant differences were found regarding satisfaction with learning and perception of the instructor. However, online learners displayed similar traits as their face-to-face counterparts. In addition, researchers compared pre-test / post-test, homework, quiz, and exam scores to determine if delivery method affected learning. A significant difference was found between face-to-face and online students in post-test performance. Overall, the results of this study suggest that students perform as well in an online course as they do in a traditional face-to-face classroom and learner characteristics are similar for both online students and face-to-face classroom students. Post-test results indicate that students in an online class do not retain the information as well as those in a face-to-face class. These results, like others, show that online instructors continue to face challenges in promoting student participation and interaction in the course and overall satisfaction with learning. There is a need to replicate this study in other online courses in different disciplines

Constructing Kinetically Controlled Denaturation Isotherms of Folded Proteins Using Denaturant-Pulse Chaperonin Binding

Methods to assess the kinetic stability of proteins, particularly those that are aggregation prone, are very useful in establishing ligand induced stabilizing effects. Because aggregation prone proteins are by nature difficult to work with, most solution based methods are compromised by this inherent instability. Here, we describe a label-free method that examines the denaturation of immobilized proteins where the dynamic unfolded protein populations are captured and detected by chaperonin binding

The modified Glasgow prognostic score in prostate cancer: results from a retrospective clinical series of 744 patients

<p>Background: As the incidence of prostate cancer continues to rise steeply, there is an increasing need to identify more accurate prognostic markers for the disease. There is some evidence that a higher modified Glasgow Prognostic Score (mGPS) may be associated with poorer survival in patients with prostate cancer but it is not known whether this is independent of other established prognostic factors. Therefore the aim of this study was to describe the relationship between mGPS and survival in patients with prostate cancer after adjustment for other prognostic factors.</p> <p>Methods: Retrospective clinical series on patients in Glasgow, Scotland, for whom data from the Scottish Cancer Registry, including Gleason score, Prostate Specific Antigen (PSA), C-reactive protein (CRP) and albumin, six months prior to or following the diagnosis, were included in this study.</p> <p>The mGPS was constructed by combining CRP and albumin. Five-year and ten-year relative survival and relative excess risk of death were estimated by mGPS categories after adjusting for age, socioeconomic circumstances, Gleason score, PSA and previous in-patient bed days.</p> <p>Results: Seven hundred and forty four prostate cancer patients were identified; of these, 497 (66.8%) died during a maximum follow up of 11.9 years. Patients with mGPS of 2 had poorest 5-year and 10-year relative survival, of 32.6% and 18.8%, respectively. Raised mGPS also had a significant association with excess risk of death at five years (mGPS 2: Relative Excess Risk = 3.57, 95% CI 2.31-5.52) and ten years (mGPS 2: Relative Excess Risk = 3.42, 95% CI 2.25-5.21) after adjusting for age, socioeconomic circumstances, Gleason score, PSA and previous in-patient bed days.</p> <p>Conclusions: The mGPS is an independent and objective prognostic indicator for survival of patients with prostate cancer. It may be useful in determining the clinical management of patients with prostate cancer in addition to established prognostic markers.</p&gt

An Effective Core Potential Study of Transition-Metal Chalcogenides. 1. Molecular Structure

This article discusses an effective core potential study of transition-metal chalcogenides O, S, Se, and Te

Large-scale associations between the leukocyte transcriptome and BOLD responses to speech differ in autism early language outcome subtypes.

Heterogeneity in early language development in autism spectrum disorder (ASD) is clinically important and may reflect neurobiologically distinct subtypes. Here, we identified a large-scale association between multiple coordinated blood leukocyte gene coexpression modules and the multivariate functional neuroimaging (fMRI) response to speech. Gene coexpression modules associated with the multivariate fMRI response to speech were different for all pairwise comparisons between typically developing toddlers and toddlers with ASD and poor versus good early language outcome. Associated coexpression modules were enriched in genes that are broadly expressed in the brain and many other tissues. These coexpression modules were also enriched in ASD-associated, prenatal, human-specific, and language-relevant genes. This work highlights distinctive neurobiology in ASD subtypes with different early language outcomes that is present well before such outcomes are known. Associations between neuroimaging measures and gene expression levels in blood leukocytes may offer a unique in vivo window into identifying brain-relevant molecular mechanisms in ASD

Incremental benefit in correlation with histology of native T1 mapping, partition coefficient and extracellular volume fraction in patients with aortic stenosis

Background: We investigated the histological correlation of native T1 maps, partition coefficient and extracellular volume fraction (ECV) using an 11 heart beat (11 HB) MOLLI for identification of overall burden of fibrosis. Methods: Ten patients (8 male, age 73 ± 7 years; all in sinus rhythm, 2 with ventricular ectopy) with severe aortic stenosis (3 with coexisting coronary artery disease) scheduled for surgical aortic valve replacement underwent CMR on a 1.5T scanner (MAGNETOM Avanto, Siemens Healthcare, Erlangen). The 11HB MOLLI sequence (Siemens investigational prototype WIP 448B) was acquired before and 15 minutes post 0.1 mmol/kg gadolinium administration. Incorporating hematocrit results from the same day. This allowed native T1 maps, partition coefficient and ECV calculation. Images were obtained twice at end diastole at basal, and twice at mid left ventricular level. The average of all measurements was used to calculate ECV using the standard formula Partition Coefficient= [(1/T1myocardium post contrast-1/T1 myocardium native)]/[(1/T1 blood post contrast-1/T1 blood native)] with x(1-HCt) for ECV. Similar regions of interest were drawn in the septum at both levels for T1 values. Intraoperatively, trucut biopsies were taken from the left ventricular apical anterior/ lateral wall through the epicardium to allow histological characterization of the full myocardial wall, and fixed in warm buffered formalin. Histological analysis of formalin-fixed paraffin-embedded, transmural myocardial biopsies of the left ventricle was performed on hematoxylin/eosin and Picrosirius red-stained 3-micron-thick sections by a blinded experienced cardiac pathologist. Images were analysed using a purpose-built software (Nikon NIS elements BR) on a NIKON Eclipse light projection microscope to determine the extent of overall and reactive interstitial fibrosis, which was expressed as collagen volume fraction (%) per square millimetre. Results: Native T1 mapping, partition coefficient and ECV all correlated with histologically measured fibrosis. However, native T1 mapping showed the least accuracy (panel A, R2 = 0.42) and ECV showed the highest accuracy (panel B, R2 = 0.83). Partition coefficient was more accurate than native T1 mapping but only very marginally less so than ECV (panel C, R2 = 0.80). Conclusions: These results suggest that native T1 mapping is less accurate than partition coefficient and ECV for overall fibrosis. Therefore, post gadolinium images to enable calculation of partition coefficient and ECV should be routinely obtained to increase accuracy

On the newly discovered Canes Venatici II dSph galaxy

We report on the detection of variable stars in the Canes Venatici II (CVn II) dwarf spheroidal galaxy, a new satellite of the Milky Way recently discovered by the Sloan Digital Sky Survey. We also present a V, B-V color-magnitude diagram that reaches V = 25.5 mag, showing the galaxy's main sequence turn off at V = 24.5 mag and revealing several candidate blue straggler stars. Two RR Lyrae stars have been identified within the half-light radius of CVn II,a fundamental-mode variable (RRab) with period P_ab = 0.743 days, and a first-overtone (RRc) RR Lyrae star with P_c = 0.358 days. The rather long periods of these variables along with their position on the period-amplitude diagram support an Oosterhoff type II classification for CVn II. The average apparent magnitude of the RR Lyrae stars, = 21.48 +/- 0.02 mag, is used to obtain a precision distance modulus of mu_0 = 21.02 +/- 0.06 mag and a corresponding distance of 160(+4,-5} kpc, for an adopted reddening E(B-V) = 0.015 mag.Comment: Submitted to ApJ Letter

Atypical genomic cortical patterning in autism with poor early language outcome.

Cortical regionalization develops via genomic patterning along anterior-posterior (A-P) and dorsal-ventral (D-V) gradients. Here, we find that normative A-P and D-V genomic patterning of cortical surface area (SA) and thickness (CT), present in typically developing and autistic toddlers with good early language outcome, is absent in autistic toddlers with poor early language outcome. Autistic toddlers with poor early language outcome are instead specifically characterized by a secondary and independent genomic patterning effect on CT. Genes involved in these effects can be traced back to midgestational A-P and D-V gene expression gradients and different prenatal cell types (e.g., progenitor cells and excitatory neurons), are functionally important for vocal learning and human-specific evolution, and are prominent in prenatal coexpression networks enriched for high-penetrance autism risk genes. Autism with poor early language outcome may be explained by atypical genomic cortical patterning starting in prenatal development, which may detrimentally affect later regional functional specialization and circuit formation