81 research outputs found
“Tax Simplification”—Grave Threat to the Charitable Contribution Deduction: The Problem and a Proposed Solution
The present National Administration has continued to support proposed legislative changes aimed at substantially reducing the number of income tax returns in which deductions are itemized. The author contends that these tax simplification proposals are incompatible with the preservation of the charitable contribution deduction and would undermine the position of voluntary charitable organizations by reducing the incentives for giving. He proposes a solution to this dilemma by promoting the charitable contribution deduction, with certain limitations, to the position of a deduction from gross income, rather than a deduction from adjusted gross income
Changes to the law on consent in South Africa: implications for school-based adolescent sexual and reproductive health research
BACKGROUND:The National Health Act, No 61, 2003 in South Africa is the first effort made by the government to protect health-related research participants under law. Implemented on March 1, 2012, the law mandates active consent from a parent or legal guardian for all research conducted with research participants under the age of 18 years. This paper focuses on the Act's implications for school-based adolescent sexual and reproductive health research.DISCUSSION:Although well intentioned, the added legal protections in the National Health Act may have the unintended consequence of reducing participation rates in school-based adolescent sexual and reproductive health research, thereby excluding the most at-risk students. The Act may also compromise adolescents' right to dignity and privacy, especially considering the personal nature of research on sex and sexuality. Devolved, discretionary decision-making, which empowers local human research ethics committees to permit a wider range of protective measures, including passive consent, independent adolescent consent or community consultation ought to be considered. The continued and direct involvement of young people in their sexual and reproductive health and well-being is an important principle to uphold.SUMMARY:This paper calls for a re-examination of section 71's ethical guidelines relating to informed consent in the National Health Act, No 61, 2003 in South Africa in order to better serve the interests of South African adolescents in sexual and reproductive health research
Deformation analysis of a metropolis from C- to X-band PSI: proof-of-concept with Cosmo-Skymed over Rome, Italy
Stability of monuments and subsidence of residential
quarters in Rome (Italy) are depicted based on geospatial
analysis of more than 310,000 Persistent Scatterers (PS)
obtained from Stanford Method for Persistent Scatterers
(StaMPS) processing of 32 COSMO-SkyMed 3m-resolution
HH StripMap ascending mode scenes acquired between 21
March 2011 and 10 June 2013. COSMO-SkyMed PS
densities and associated displacement velocities are
compared with almost 20 years of historical C-band ERS-
1/2, ENVISAT and RADARSAT-1/2 imagery. Accounting
for differences in image processing algorithms and satellite
acquisition geometries, we assess the feasibility of ground
motion monitoring in big cities and metropolitan areas by
coupling newly acquired and legacy SAR in full time series.
Limitations and operational benefits of the transition from
medium resolution C-band to high resolution X-band PS
data are discussed, alongside the potential impact on the
management of expanding urban environments
Medical decision-making in children and adolescents: developmental and neuroscientific aspects
Family Law: Cases, Text, Problems (4th edition)
Family law is an interdisciplinary area, and the materials in this work reflect the numerous disciplines influencing this field of law. This book is policy-oriented, with non-legal social science featured in the extensive note materials to provide a rich and varied learning experience and a practice resource tool.https://digitalcommons.law.uga.edu/books/1099/thumbnail.jp
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