Tax Compliance as a Social Norm and the Deterrent Effect of Investigations

In this paper we focus on the effects of investigations on tax compliance. In a very general model we explain the direct and indirect effects of investigations and analyse taxpayers’ response to an increase in the probability of audit when tax compliance is a social norm. We define the different elements that determine the impact of audits on compliance and show that if tax compliance is a social norm in the relevant community there is an additional effect arising because of social norm considerations. The behavioural response of taxpayers to an increase in the audit rate is stronger. Our Findings help explain seemingly contradictory results that emerge from the empirical evidence.tax evasion, social norm, opportunities to evade, optimal audit rule

On the dependability and feasibility of layperson ratings of divergent thinking

A new system for subjective rating of responses to divergent thinking tasks was tested using raters recruited from Amazon Mechanical Turk. The rationale for the study was to determine if such raters could provide reliable (aka generalizable) ratings from the perspective of generalizability theory. To promote reliability across the Alternative Uses and Consequence task prompts often used by researchers as measures of Divergent Thinking, two parallel scales were developed to facilitate feasibility and validity of ratings performed by laypeople. Generalizability and dependability studies were conducted separately for two scoring systems: the average-rating system and the snapshot system. Results showed that it is difficult to achieve adequate reliability using the snapshot system, while good reliability can be achieved on both task families using the average-rating system and a specific number of items and raters. Additionally, the construct validity of the average-rating system is generally good, with less validity for certain Consequences items. Recommendations for researchers wishing to adopt the new scales are discussed, along with broader issues of generalizability of subjective creativity ratings. © 2018 Hass, Rivera and Silvia

Dysmenorrhea and body mass index

Dysmenorrhea is a common gynecological complaint among women, one that costs the U.S. economy approximately $2 billion in lost productivity each year. The present observational study examined the correlation of BMI and diagnoses of dysmenorrhea in a large sample of women ages 18-40 seen in an outpatient setting over the course of one year at a large health system in southeast Michigan. Although there were no statistically significant differences in the probability of dysmenorrhea among women of different BMI groups, the trending information seemed to suggest that dysmenorrhea is not influenced by BMI categories per se, but by extremes in body weight. Future research must include a larger data set so that differences between BMI groups can be more readily detected. It may also be prudent to control for nulliparity in future studies since dysmenorrhea has been shown to be inversely related to parity

Perinatal psychiatry

Perinatal psychiatric disorders are common and can result in significant suffering for women and their families; indeed, suicide is a leading cause of maternal death. The most severe form of postpartum mood disorder – postpartum psychosis – follows approximately 1 in 1000 deliveries. Women with a history of bipolar disorder or who have suffered a previous severe postpartum episode are at a many hundred-fold increased risk, and their identification in the antenatal period is a key aspect of management. Decisions regarding the use of psychotropic medication in pregnancy must be made following a full risk–benefit analysis. Risks of taking many medications remain unknown but include teratogenic effects, withdrawal or toxic symptoms in the newborn and long-term developmental effects. However, these must be balanced against the risks of untreated mental illness and the risk of recurrence from stopping or switching well-established and efficacious medications. More data are clearly needed to inform the difficult choices regarding medication that women with severe mental illness are forced to make in regard to pregnancy

The Marketing of Electronic Cigarettes in the UK

First paragraph: Tobacco harm reduction has long been a public private partnership (PPP), with all the potential conflicts of interest between the two sectors that such arrangements bring. Until recently, however, this was a relatively simple PPP, between tobacco control and one private partner: the pharmaceutical industry. Now a combination of technical innovation and an energised debate about harm reduction has opened the territory to two new private sector operators: electronic cigarette (e-cigarette) companies and tobacco companies, which has stimulated a dramatic increase in commercial activity. This study was commissioned to examine these developments, and map out both current activity and likely future trends. It covered the period from May 2012 to June 2013, and comprised a systematic audit of all forms of e-cigarette marketing, as well as the related public relations and editorial comment in tobacco industry and retail trade press. Traditional and digital / social networking outlets were included. In addition, in-depth interviews were conducted with marketing experts to help make sense of what was a very extensive data set: 991 discrete items (editorial, images, online posts and advertising) were identified

Elementary After School Programs: An Opportunity to Promote Physical Activity for Children

Objective: To present project design and baseline characteristics of a project promoting life-long physical activity (PA) in an elementary after-school program. Methods: The project incorporates a two group design with delayed treatment control. PA and context observations and surveys (n=533; grades 4-6; attitude, enjoyment, intention, subjective norm, confidence, PA behavior, and fruit and vegetable consumption) were conducted. Results: Students spend almost 90 minutes standing, sitting and lying down and less than 17 minutes in moderate and vigorous PA during the after-school program. Students were strenuously active 3.89 days per week, moderately active 3.12 days per week, and mildly active 3.06 days per week, and watched television or played video games for 3.71 hours per day during leisure time. Attitudes, enjoyment, intention, and subjective norms differentiated students in different stages of PA. Discussion: There is an opportunity for PA promotion during after school, and stage specific interventions are indicated to facilitate PA

Core Services in the Architecture of the National Digital Library for Science Education (NSDL)

We describe the core components of the architecture for the (NSDL) National Science, Mathematics, Engineering, and Technology Education Digital Library. Over time the NSDL will include heterogeneous users, content, and services. To accommodate this, a design for a technical and organization infrastructure has been formulated based on the notion of a spectrum of interoperability. This paper describes the first phase of the interoperability infrastructure including the metadata repository, search and discovery services, rights management services, and user interface portal facilities

Predictors of Routine Medical Care Use among Mexican Immigrants/Mexican-Americans Varying in Legal Status

Background: Immigration has been the focus of intense political debate, with a recurrent theme being the use of public services, including healthcare. Although Latinos are the largest and fastest growing ethnic group in the United States (U.S.), evidence suggests they underutilize healthcare, with Mexican Immigrants and Mexican Americans (MI-MA) living on the U.S.-Mexico border exhibiting the greatest disparities. Objective: This study explored the association of predisposing, enabling and need characteristics, including legal status, with the use of routine medical care (RMC) among 387 MI-MA living on the California-Mexico border. Methods: This cross-sectional study used data collected in 2009 for the San Diego Prevention Research Center (SDPRC) community survey; data analyses were completed in Summer 2012. This study involved multistage sampling and recruitment of Latino adults in 200 census blocks near the California-Mexico border to complete an interview and height and weight measurements. Sequential logistic regressions assessed the relative contribution of predisposing, enabling and need factors to the use of RMC. Results: Predisposing and enabling factors (gender, undocumented status, cost) distinguished between respondents with recent (<1 year) versus limited (≥ 5 years including never) use of RMC, whereas enabling and need factors (insurance, dispositional trust, presence of a chronic illness) adequately differentiated between those with recent versus delayed (≥1 year, but <5 years) use. Undocumented status distinguished between those with delayed versus limited use of RMC. Conclusions: Consideration of different factors, including financial difficulties and legal status, is necessary for promoting use of RMC among MI-MA living in this border region.Contexte : L'immigration est au cœur de débats politiques intenses, dont l'un des thèmes récurrents est l'utilisation des services publics, et notamment des soins de santé. Bien que les Latinos constituent le groupe ethnique le plus important et connaissant la croissance la plus rapide des Etats-Unis, les données semblent indiquer qu'ils sous-utilisent les services de santé, les immigrés mexicains et les Américano-Mexicains (IM-AM) vivant à la frontière américano-mexicaine affichant les plus fortes disparités. Objectif : Cette étude a exploré les liens entre les facteurs prédisposants, favorables et de nécessité, dont le statut juridique, et l'utilisation des soins médicaux courants (SMC) chez 387 IM-AM vivant à la frontière entre la Californie et le Mexique. Méthodes : Cette étude transversale s'est fondée sur les données recueillies en 2009 dans le cadre de l'enquête communautaire du San Diego Prevention Research Center (SDPRC), dont l'analyse s'est achevée à l'été 2012. Cette étude prévoyait un échantillonnage à plusieurs degrés et le recrutement d'adultes latinos dans 200 îlots de recensement situés à proximité de la frontière entre la Californie et le Mexique, afin de les interroger et de relever des mesures de taille et de poids. Des modèles de régression logistique séquentielle ont permis d’évaluer la contribution relative des facteurs prédisposants, favorables et de nécessité à l'utilisation des SMC.  Résultats : Les facteurs prédisposants et favorables (sexe, statut non documenté, coût) faisaient la différence entre les répondants ayant récemment (<1 an) ou peu (≥ 5 ans ou jamais) eu recours aux SMC, tandis que les facteurs favorables et de nécessité (assurance, prédisposition à faire confiance, présence de maladie chronique) distinguaient convenablement ceux qui avaient récemment eu recours aux SMC de ceux qui y avaient eu recours tardivement (≥1 an, mais <5 ans). Le statut non documenté faisait la différence entre ceux qui avaient tardivement ou peu eu recours aux SMC. Conclusions : La prise en compte des différents facteurs, y compris des difficultés financières et du statut légal, est nécessaire pour encourager l'utilisation des SMC chez les IM-AM vivant dans cette région frontalière.Antecedentes: La inmigración es objeto de un intenso debate político en el que uno de los temas recurrentes es el uso de los servicios públicos, entre ellos la atención sanitaria. Aunque los latinos constituyen el grupo étnico más numeroso y de más rápido crecimiento en Estados Unidos, las pruebas indican que no utilizan lo suficiente las instituciones de asistencia sanitaria. Son los inmigrantes mexicanos y los estadounidenses de origen mexicano que viven en la frontera entre Estados Unidos y México los que mayores disparidades muestran al respecto.  Objetivo: Este estudio analizó la asociación existente entre las características de los predisponentes, facilitadores y factores de necesidad, como el estado legal, y el uso de la asistencia médica rutinaria entre 387 estadounidenses de origen mexicano residentes en la frontera de California con México. Métodos: Este estudio transversal utilizó los datos recopilados en 2009 para un estudio comunitario del Centro de Investigación para la Prevención en San Diego (SDPRC), y el análisis de los datos se llevó a cabo en verano de 2012. Se realizaron muestreos en diferentes fases y se reclutaron adultos latinos en bloques censales de 200 cerca de la frontera mexicana con California para completar una entrevista y realizar mediciones de peso y altura. Las regresiones logísticas secuenciales evaluaron la contribución relativa de los predisponentes, facilitadotes y factores de necesidad al uso de la atención médica rutinaria.  Resultados: Los predisponentes y facilitadores (género, situación ilegal o “sin papeles”, coste) variaron entre los participantes entre un uso reciente (<1 año) o limitado (≥ 5 años, o nunca) de la atención médica rutinaria, mientras que los facilitadotes y factores de necesidad (seguro, confianza, presencia de enfermedad crónica) se diferenciaron de forma adecuada entre un uso reciente o retardado (≥1 año, pero <5 años). El estado de indocumentado se diferenció igualmente entre un uso retardado o limitado de la asistencia médica rutinaria. Conclusiones: Es necesario tener en cuenta factores diversos, como las dificultades económicas y la situación jurídica, para promover el uso de la asistencia médica rutinaria entre los estadounidenses de origen mexicano que residen en esta región fronteriza

Limitations in the energy balance when VGO/aqueous bio-oil mixtures are co-processed in FCC units

The effect on the energy balance of a FCC unit after co-feeding the aqueous fraction of a bio-oil together with a vacuum gas oil (VGO) has been studied. The simulation program considers the interdependency relationship between the reaction and regeneration sections in the unit, where the heat of coke combustion has to sustain the energy requirements to preheat and vaporize the feedstock as well as the endothermic cracking reactions. The combustion of coke deposited on an equilibrium commercial FCC catalyst in cracking various bio-oil/VGO mixtures at 530 degrees C, with catalyst to oil relationships between 3 and 6 in a CREC Riser Simulator laboratory reactor, was investigated by means of thermogravimetric analysis (TGA) and differential scanning calorimetry (DSC). Results showed that the heat from coke combustion is not enough to provide the energy needed in the unit when the amount of bio-oil in the feedstock is larger than 5 wt%, mainly due to the high content of water in the aqueous fraction of the bio-oil and to the lower heat of combustion of the coke formed in co-processing, as compared to the VGO alone.This work has been carried out with the financial support of the Ministry of Science, Innovation and Universities (MICIU) of the Spanish Government (grant RTI2018-096981-B-I00) , the European Union's ERDF funds and Horizon 2020 research and innovation programme under the Marie Sklodowska-Curie Actions (grant No 823745) and the Basque Government (grant IT1645-22) . The financial support of the Universidad Nacional del Litoral (UNL, Santa Fe, Argentina) , Proj. CAID 50420150100068LI, and Agencia Nacional de Promocion Cientifica y Tecnologica (ANPCyT) , PICT 1208/2016 is gratefully acknowledged