4,295 research outputs found

    The Impact of GATT on the United States Patent and Trademark Office

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    Text Organiztion and Structure in Science Textbooks

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    This study examined the text organization and structure of fourth and sixth grade science textbooks. This included prereading questions, advance organizers, margin notes, and type of text structure. In addition, chapter activities were classified as to the degree of problem solving skills developed by ranking the activities according to Bloom\u27s (1956) taxonomy of cognitive skills

    Academic and Practitioner Interests Regarding Emerging Technologies in Accounting

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    In this paper we investigate the differences between practitioner and academic interests in emerging technologies. We compare and contrast the results of an accounting faculty survey to the AICPA\u27s (American Institute of Certified Public Accountants) Top Technology list. It appears that academics and practitioners have significantly different interests concerning emerging technologies. Furthermore, technology interests for both groups change over time. We then discuss the problems that arise from the differing points of view and suggest some possible solutions

    Macroeconomic Modeling of Tax Policy: A Comparison of Current Methodologies

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    The macroeconomic effects of tax reform are a subject of significant discussion and controversy. In 2015, the House of Representatives adopted a new “dynamic scoring” rule requiring a point estimate within the budget window of the deficit effect due to the macroeconomic response to certain proposed tax legislation. The revenue estimates provided by the staff of the Joint Committee on Taxation (JCT) for major tax bills often play a critical role in Congressional deliberations and public discussion of those bills. The JCT has long had macroeconomic analytic capability, and in recent years, responding to Congress’ interest in macrodynamic estimates for purposes of scoring legislation, outside think tank groups — notably the Tax Policy Center and the Tax Foundation — have also developed macrodynamic estimation models. The May 2017 National Tax Association (NTA) Spring Symposium brought together the JCT with the Tax Foundation and the Tax Policy Center for a panel discussion regarding their respective macrodynamic estimating approaches. This paper reports on that discussion. Below each organization provides a general description of their macrodynamic modeling methodology and answers five questions posed by the convening authors

    Management and outcomes of traumatic hemothorax in children

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    Background: Adult guidelines for the management of traumatic hemothorax are well established; however, there have been no similar studies conducted in the pediatric population. The purpose of our study was to assess the management and outcomes of children with traumatic hemothorax. Materials and Methods: Following Institutional Review Board approval, we conducted a retrospective cross-sectional study of all trauma patients diagnosed with a hemothorax at a Level-1 pediatric trauma center from 2007 to 2012. Results: Forty-six children with hemothorax were identified, 23 from blunt mechanism and 23 from penetrating mechanism. The majority of children injured by penetrating mechanisms were treated with tube thoracostomy while the majority of blunt injury patients were observed (91.3% vs. 30.4% tube thoracostomy, penetrating vs. blunt, P = 0.00002). Among patients suffering from blunt mechanism, children who were managed with chest tubes had a greater volume of hemothorax than those who were observed. All children who were observed underwent serial chest radiographs demonstrating no progression and required no delayed procedures. Children with a hemothorax identified only by computed tomography, after negative plain radiograph, did not require intervention. No child developed a delayed empyema or fibrothorax. Conclusion: The data suggest that a small-volume hemothorax resulting from blunt mechanism may be safely observed without mandatory tube thoracostomy and with overall low complication rates

    Molar morphology and occlusion of the Early Jurassic mammaliaform Erythrotherium parringtoni

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    Funding Information: We thank Bhart-Anjan Bhullar (Yale University, New Haven, USA) and Roger Smith (ISAM), who kindly provided the scan of Erythrotherium parringtoni, as well as Pip Brewer (Natural History Museum of Denmark, Copenhagen, Denmark), Michael Day, Farah Ahmed, Amin Garbout (all Natural History Museum, London, UK), Robert Asher and Mathew Lowe (both UMZC) for scans and access to comparative material of Morganucodon and Megazostrodon. We are also grateful to Anton Du Plessis (ISAM), Fernando Abdala (Bernard Price Institute for Palaeontological Research, Johannesburg, South Africa) and Amin Garbout (Natural History Museum, London, United Kingdom), who scanned the material used in this study. We also thank Richard Cifelli (Sam Noble Museum, Norman, USA) and David Grossnickle (University of Washington, Seattle, USA) for their kind and helpful reviews. This study was funded by grants MA 1643/15-2 and MA 1643/20-1 of the Deutsche Forschungsgemeinschaft (DFG) to TM. Publisher Copyright: Copyright © 2022 K.R.K. Jäger et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License (for details please see http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.The South African Early Jurassic morganucodontan Erythrotherium is considered by some authors to be potentially synonymous with Morganucodon, due to similar tooth morphology. However, despite their similar dental morphology, the occlusal pattern of Erythrotherium parringtoni has been described as embrasure occlusion, close to the mode of Megazostrodon rudnerae, rather than that of Morganucodon. In this study the molars of Erythrotherium were re-examined and the two alternative occlusal hypotheses were tested using the Occlusal Fingerprint Analyser (OFA). Morphological comparison of the molars of Erythrotherium parringtoni to those of Morganucodon watsoni showed similarities in cusp height and shape in lingual/buccal views, but the molars and individual cusps of Erythrotherium parringtoni are considerably narrower linguo-buccally, and more gracile. With cusps a and c close together in Erythrotherium parringtoni, cusp positioning differs from that of Morganucodon watsoni and shows similarities to the pattern in Megazostrodon rudnerae. Also, the upper molars of Erythrotherium parringtoni are aligned in a straight row and lack the angle, relative to the longitudinal axis, between the first and second upper molars that is present in Morganucodon watsoni. This results in embrasure occlusion being the only viable occlusal mode for Erythrotherium parringtoni, which was confirmed by the OFA analysis. A Morganucodon-like occlusion would allow only the main cusps a/A to contact their antagonists and thus major gaps would be present, causing considerable reduction of functionality of the dentition. Based on the morphological evidence and the differing occlusal mode, the perpetuation of Erythrotherium parringtoni as a separate genus is confirmed.Peer reviewe

    Science-based restoration monitoring of coastal habitats, Volume One: A framework for monitoring plans under the Estuaries and Clean Waters Act of 2000 (Public Law 160-457)

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    Executive Summary: The Estuary Restoration Act of 2000 (ERA), Title I of the Estuaries and Clean Waters Act of 2000, was created to promote the restoration of habitats along the coast of the United States (including the US protectorates and the Great Lakes). The NOAA National Centers for Coastal Ocean Science was charged with the development of a guidance manual for monitoring plans under this Act. This guidance manual, titled Science-Based Restoration Monitoring of Coastal Habitats, is written in two volumes. It provides technical assistance, outlines necessary steps, and provides useful tools for the development and implementation of sound scientific monitoring of coastal restoration efforts. In addition, this manual offers a means to detect early warnings that the restoration is on track or not, to gauge how well a restoration site is functioning, to coordinate projects and efforts for consistent and successful restoration, and to evaluate the ecological health of specific coastal habitats both before and after project completion (Galatowitsch et al. 1998). The following habitats have been selected for discussion in this manual: water column, rock bottom, coral reefs, oyster reefs, soft bottom, kelp and other macroalgae, rocky shoreline, soft shoreline, submerged aquatic vegetation, marshes, mangrove swamps, deepwater swamps, and riverine forests. The classification of habitats used in this document is generally based on that of Cowardin et al. (1979) in their Classification of Wetlands and Deepwater Habitats of the United States, as called for in the ERA Estuary Habitat Restoration Strategy. This manual is not intended to be a restoration monitoring “cookbook” that provides templates of monitoring plans for specific habitats. The interdependence of a large number of site-specific factors causes habitat types to vary in physical and biological structure within and between regions and geographic locations (Kusler and Kentula 1990). Monitoring approaches used should be tailored to these differences. However, even with the diversity of habitats that may need to be restored and the extreme geographic range across which these habitats occur, there are consistent principles and approaches that form a common basis for effective monitoring. Volume One, titled A Framework for Monitoring Plans under the Estuaries and Clean Waters Act of 2000, begins with definitions and background information. Topics such as restoration, restoration monitoring, estuaries, and the role of socioeconomics in restoration are discussed. In addition, the habitats selected for discussion in this manual are briefly described. (PDF contains 116 pages
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