9,963 research outputs found
“Who Speaks for Tax Equity and Tax Fairness?” The Emergence of the Organized Tax Bar and the Dilemmas of Professional Responsibility
The Fiscal Revolution and Taxation: The Rise of Compensatory Taxation, 1929-1938
Thorndike explores the Keynesian conversion of Treasury Department tax-policy experts during the 1930s. At the beginning of the Great Depression, he narrates that there was no political interest in using tax cuts to promote economic recovery. In fact, in 1932 Congress responded to the economic emergency by enacting a tax increase in the name of fiscal responsibility. By 1937, however, Treasury experts had become persuaded of the merits of countercyclical taxation. Ironically, the first legislative experiment in Keynesian taxation took the form of a tax increase--the short-lived 1937 tax on undistributed corporate profits, intended to stimulate the economy by discouraging corporations from hoarding cash. He explains the use of income tax cuts as weapons in the countercyclical arsenal requires the existence of a tax imposed on the bulk of the population, and the income tax did not become a mass tax until World War II
Structure in the Epislon Eridani dusty disk caused by mean motion resonances with a 0.3 eccentricity planet at periastron
The morphology of the epsilon Eridani dust ring is reproduced by a numerical
simulation of dust particles captured into the 5:3 and 3:2 exterior mean-motion
resonances with a 0.3 eccentricity 10^-4 solar mass planet at periastron at a
semi-major axis of 40 AU. The morphology will differ when the planet is at
aphelion, in about 140 years. Moderate eccentricity planets in outer
extra-solar systems will cause observable variations in the morphology of
associated dusty rings.Comment: accepted to ApJ
Remote sensing of floe size distribution and surface topography
Floe size can be measured by several properties p- for instance, area or mean caliper diameter. Two definitions of floe size distribution seem particularly useful. F(p), the fraction of area covered by floes no smaller than p; and N(p), the number of floes per unit area no smaller than p. Several summertime distributions measured are a graph, their slopes range from -1.7 to -2.5. The variance of an estimate is also calculated
Supersymmetric with Large Chargino Contributions
Supersymmetric (SUSY) theories are often thought to give large branching
ratios for from charged Higgs loops. We show that in
many cases chargino loop contributions can cancel those of the Higgs, and SUSY
can give at or below the \SM\ prediction. We show
this occurs because the large stop mass splittings usually found in SUSY break
a GIM mechanism suppression. These effects are strongly enhanced by large
, so that is very sensitive to the value
of , contrary to what has been claimed. We also note that the
supergravity relation is somewhat disfavored over the general
case.Comment: TRI-PP-93-66. 12pp (Plain LATEX)+4 fig not incl. PostScript file of
figs available (~3MB), contact Corrie Kost [email protected]. Request hardcopy
or FAX of figures through [email protected]
The GoodNight study—online CBT for insomnia for the indicated prevention of depression: study protocol for a randomised controlled trial
BACKGROUND Cognitive Behaviour Therapy for Insomnia (CBT-I) delivered through the Internet is effective as a treatment in reducing insomnia in individuals seeking help for insomnia. CBT-I also lowers levels of depression in this group. However, it is not known if targeting insomnia using CBT-I will lower depressive symptoms, and thus reduce the risk of major depressive episode onset, in those specifically at risk for depression. Therefore, this study aims to examine whether Internet delivery of fully automated self-help CBT-I designed to reduce insomnia will prevent depression. METHOD/DESIGN A sample of 1,600 community-dwelling adults (aged 18-64), who screen positive for both subclinical levels of depressive symptoms and insomnia, will be recruited via various media and randomised to either a 9-week online insomnia treatment programme, Sleep Healthy Using The internet (SHUTi), or an online attention-matched control group (HealthWatch). The primary outcome variable will be depression symptom levels at the 6-month post-intervention on the Patient Heath Questionnaire-9 (PHQ-9). A secondary outcome will be onset of major depressive episodes assessed at the 6-month post-intervention using 'current' and 'time from intervention' criteria from the Mini International Neuropsychiatric Interview. DISCUSSION This trial is the first randomised controlled trial of an Internet-based insomnia intervention as an indicated preventative programme for depression. If effective, online provision of a depression prevention programme will facilitate dissemination. TRIAL REGISTRATION Australian New Zealand Clinical Trials Registry (ANZCTR), Registration number: ACTRN12611000121965.This study is supported by a grant from the National Health and Medical Research Council, Australia (GNT1005867)
Non-Leptonic B Decays into K-Resonances
We estimate the non-leptonic B decays , where are various K-meson resonances. We use the model
of Isgur, Wise, Scora and Grinstein in the context of heavy quark effective
theory, to calculate the hadronic matrix elements. Our estimates show that a
substantial fraction of results in higher resonances
of K-meson and besides , a considerable fraction of
goes to .Comment: 9 pages, late
The Sleep Or Mood Novel Adjunctive therapy (SOMNA) trial: a study protocol for a randomised controlled trial evaluating an internet-delivered cognitive behavioural therapy program for insomnia on outcomes of standard treatment for depression in men
BACKGROUND: Insomnia is a significant risk factor for depression onset, can result in more disabling depressive illness, and is a common residual symptom following treatment cessation that can increase the risk of relapse. Internet-based cognitive behavioural therapy for insomnia has demonstrated efficacy and acceptability to men who are less likely than women to seek help in standard care. We aim to evaluate whether internet delivered cognitive behavioural therapy for insomnia as an adjunct to a standard depression therapeutic plan can lead to improved mood outcomes.METHODS/DESIGN: Male participants aged 50 years or more, meeting Diagnostic and Statistical Manual of Mental Disorders criteria for current Major Depressive Episode and/or Dysthymia and self-reported insomnia symptoms, will be screened to participate in a single-centre double-blind randomised controlled trial with two parallel groups involving adjunctive internet-delivered cognitive behavioural therapy for insomnia and an internet-based control program. The trial will consist of a nine-week insomnia intervention period with a six-month follow-up period. During the insomnia intervention period participants will have their depression management coordinated by a psychiatrist using standard guideline-based depression treatments. The study will be conducted in urban New South Wales, Australia, where 80 participants from primary and secondary care and direct from the local community will be recruited. The primary outcome is change in the severity of depressive symptoms from baseline to week 12. DISCUSSION: This study will provide evidence on whether a widely accessible, evidence-based, internet-delivered cognitive behavioural therapy for insomnia intervention can lead to greater improvements than standard treatment for depression alone, in a group who traditionally do not readily access psychotherapy. The study is designed to establish effect size, feasibility and processes associated with implementing e-health solutions alongside standard clinical care, to warrant undertaking a larger more definitive clinical trial.Trial registration: Australian and New Zealand Clinical Trials Registry ACTRN12612000985886.The study is supported by beyondblue: the national depression and anxiety
initiative National Priority Driven Research Program and funded through a
donation from the Movember Foundation
- …
