946 resultados para implications where Commissioner of Taxation a party to proceedings


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Career Academy instructors' technical literacy is vital to the academic success of students. This nonexperimental ex post facto study examined the relationships between the level of technical literacy of instructors in career academies and student academic performance. It was also undertaken to explore the relationship between the pedagogical training of instructors and the academic performance of students. ^ Out of a heterogeneous population of 564 teachers in six targeted schools, 136 teachers (26.0 %) responded to an online survey. The survey was designed to gather demographic and teaching experience data. Each demographic item was linked by researchers to teachers' technology use in the classroom. Student achievement was measured by student learning gains as assessed by the reading section of the FCAT from the previous to the present school year. ^ Linear and hierarchical regressions were conducted to examine the research questions. To clarify the possibility of teacher gender and teacher race/ethnic group differences by research variable, a series of one-way ANOVAs were conducted. As revealed by the ANOVA results, there were not statistically significant group differences in any of the research variables by teacher gender or teacher race/ethnicity. Greater student learning gains were associated with greater teacher technical expertise integrating computers and technology into the classroom, even after controlling for teacher attitude towards computers. Neither teacher attitude toward technology integration nor years of experience in integrating computers into the curriculum significantly predicted student learning gains in the regression models. ^ Implications for HRD theory, research, and practice suggest that identifying teacher levels of technical literacy may help improve student academic performance by facilitating professional development strategies and new parameters for defining highly qualified instructors with 21st century skills. District professional development programs can benefit by increasing their offerings to include more computer and information communication technology courses. Teacher preparation programs can benefit by including technical literacy as part of their curriculum. State certification requirements could be expanded to include formal surveys to assess teacher use of technology.^

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The relative abundance of diatom species in different habitats can be used as a tool to infer prior environmental conditions and evaluate management decisions that influence habitat quality. Diatom distribution patterns were examined to characterize relationships between assemblage composition and environmental gradients in a subtropical estuarine watershed. We identified environmental correlates of diatom distribution patterns across the Charlotte Harbor, Florida, watershed; evaluated differences among three major river drainages; and determined how accurately local environmental conditions can be predicted using inference models based on diatom assemblages. Sampling locations ranged from freshwater to marine (0.1–37.2 ppt salinity) and spanned broad nutrient concentration gradients. Salinity was the predominant driver of difference among diatom assemblages across the watershed, but other environmental variables had stronger correlations with assemblages within the subregions of the three rivers and harbor. Eighteen indicator taxa were significantly affiliated with subregions. Relationships between diatom taxon distributions and salinity, distance from the harbor, total phosphorus (TP), and total nitrogen (TN) were evaluated to determine the utility of diatom assemblages to predict environmental values using a weighted averaging-regression approach. Diatom-based inferences of these variables were strong (salinity R 2 = 0.96; distance R 2 = 0.93; TN R 2 = 0.83; TP R 2 = 0.83). Diatom assemblages provide reliable estimates of environmental parameters on different spatial scales across the watershed. Because many coastal diatom taxa are ubiquitous, the diatom training sets provided here should enable diatom-based environmental reconstructions in subtropical estuaries that are being rapidly altered by land and water use changes and sea level rise.

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Stable isotope analysis has become a standard ecological tool for elucidating feeding relationships of organisms and determining food web structure and connectivity. There remain important questions concerning rates at which stable isotope values are incorporated into tissues (turnover rates) and the change in isotope value between a tissue and a food source (discrimination values). These gaps in our understanding necessitate experimental studies to adequately interpret field data. Tissue turnover rates and discrimination values vary among species and have been investigated in a broad array of taxa. However, little attention has been paid to ectothermic top predators in this regard. We quantified the turnover rates and discrimination values for three tissues (scutes, red blood cells, and plasma) in American alligators (Alligator mississippiensis). Plasma turned over faster than scutes or red blood cells, but turnover rates of all three tissues were very slow in comparison to those in endothermic species. Alligator δ15N discrimination values were surprisingly low in comparison to those of other top predators and varied between experimental and control alligators. The variability of δ15N discrimination values highlights the difficulties in using δ15N to assign absolute and possibly even relative trophic levels in field studies. Our results suggest that interpreting stable isotope data based on parameter estimates from other species can be problematic and that large ectothermic tetrapod tissues may be characterized by unique stable isotope dynamics relative to species occupying lower trophic levels and endothermic tetrapods.

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Cities are no longer recognizing their boundaries beyond their legal or political implications. This thesis explored the architecture of a boundary in the design of a structure that visually and symbolically marked the current Miami-Dade County development limit along Krome Avenue. This limit ultimately separates the city from the endangered Everglades ecosystem. Through the examination of ancient boundaries such as Medieval and Renaissance Military fortifications, as well as contemporary interventions such as Steven Holl's "Edge of the City Projects", an architectural vocabulary was developed considering the Double Wall, Bastion, Rampart, and Gate principles. However, rather than considering these principles to defend the city from outside forces, the focus of this exploration is their inversion in order to contain the city by strengthening its periphery visually and symbolically. From this exploration, it was concluded that a successful boundary or limit should be visible and significant. Furthermore, it should serve as an informative and reflective landmark.

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The purpose of this study was to investigate the role of hardiness in health perception and psychosocial adaptation in adult hispanics with chronic hepatitis C (n = 32). The Health Related Hardiness Scale and the Psychosocial Adaptation to Illness Scale were administered to 32 adult hispanics diagnosed with chronic heptitis C at a gastroenterology center. The results indicate that a comparison of subjects with low and high hardiness scores did not reveal significant differences on any of the PAIS domains (health care orientation, sexual relationships, psychological distress, vocational, domestic and social environments). Furthermore, hardiness subscales of control and committment did not have any influence on patient's psychosocial adaptation nor in its domains. However, a comparison of subjects with low and high challenge scores indicates that those with low challenge had lower total psychosocial adaptation scores (M = 5.55, SD = 2.13) than subjects with high challenge scores (M = 4.24, SD = .67) ,t = (1, 30) = 2.34, p < 0.05. Differences were also found for the domains of health care orientation, psychological distress, social and vocational environment. Lastly, there were significant differences on perceived health rating (poor, fair, and good) for the total hardiness score (F = (2,29) =5.49, p < 0.05), control (F =(2,29) = 4.09, p < 0.05), committment (F=(2,29) = 3.76, p < 0.05) and challenge (F=(2,29)= 4.92, p < 0.05). Thus, those patients who rated their health as poor had lower hardiness levels. Findings have implications for promoting hardiness for better health perception and in certain aspects of psychosocial adaptations in adult hispanics with chronic hepatitis C.

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As long as governmental institutions have existed, efforts have been undertaken to reform them. This research examines a particular strategy, coercive controls, exercised through a particular instrument, executive orders, by a singular reformer, the president of the United States. The presidents studied- Johnson, Nixon, Ford, Carter, Reagan, Bush, and Clinton-are those whose campaigns for office were characterized to varying degrees as against Washington bureaucracy and for executive reform. Executive order issuance is assessed through an examination of key factors for each president including political party affiliation, levels of political capital, and legislative experience. A classification typology is used to identify the topical dimensions and levels of coerciveness. The portrayal of the federal government is analyzed through examination of public, media, and presidential attention. The results show that executive orders are significant management tools for the president. Executive orders also represent an important component of the transition plans for incoming administrations. The findings indicate that overall, while executive orders have not increased in the aggregate, they are more intrusive and significant. When the factors of political party affiliation, political capital, and legislative experience are examined, it reveals a strong relationship between executive orders and previous executive experience, specifically presidents who served as a state governor prior to winning national election as president. Presidents Carter, Reagan, and Clinton (all former governors) have the highest percent of executive orders focusing on the federal bureaucracy. Additionally, the highest percent of forceful orders were issued by former governors (41.0%) as compared to their presidential counterparts who have not served as governors (19.9%). Secondly, political party affiliation is an important, but not significant, predictor for the use of executive orders. Thirdly, management strategies that provide the president with the greatest level of autonomy-executive orders redefine the concept of presidential power and autonomous action. Interviews of elite government officials and political observers support the idea that executive orders can provide the president with a successful management strategy, requiring less expenditure of political resources, less risk to political capital, and a way of achieving objectives without depending on an unresponsive Congress.

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Patient awareness and concern regarding the potential health risks from ionizing radiation have peaked recently (Coakley et al., 2011) following widespread press and media coverage of the projected cancer risks from the increasing use of computed tomography (CT) (Berrington et al., 2007). The typical young and educated patient with inflammatory bowel disease (IBD) may in particular be conscious of his/her exposure to ionising radiation as a result of diagnostic imaging. Cumulative effective doses (CEDs) in patients with IBD have been reported as being high and are rising, primarily due to the more widespread and repeated use of CT (Desmond et al., 2008). Radiologists, technologists, and referring physicians have a responsibility to firstly counsel their patients accurately regarding the actual risks of ionizing radiation exposure; secondly to limit the use of those imaging modalities which involve ionising radiation to clinical situations where they are likely to change management; thirdly to ensure that a diagnostic quality imaging examination is acquired with lowest possible radiation exposure. In this paper, we synopsize available evidence related to radiation exposure and risk and we report advances in low-dose CT technology and examine the role for alternative imaging modalities such as ultrasonography or magnetic resonance imaging which avoid radiation exposure.

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Prospective estimation of patient CT organ dose prior to examination can help technologist adjust CT scan settings to reduce radiation dose to patient while maintaining certain image quality. One possible way to achieve this is matching patient to digital models precisely. In previous work, patient matching was performed manually by matching the trunk height which was defined as the distance from top of clavicle to bottom of pelvis. However, this matching method is time consuming and impractical in scout images where entire trunk is not included. Purpose of this work was to develop an automatic patient matching strategy and verify its accuracy.

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As the burden of non-communicable diseases increases worldwide, it is imperative that health systems adopt delivery approaches that will enable them to provide accessible, high-quality, and low-cost care to patients that need consistent management of their lifelong conditions. This is especially true in low- and middle-income country settings, such as India, where the disease burden is high and the health sector resources to address it are limited. The subscription-based, managed care model that SughaVazhvu Healthcare—a non-profit social enterprise operating in rural Thanjavur, Tamil Nadu—has deployed demonstrates potential for ensuring continuity of care among chronic care patients in resource-strained areas. However, its effectiveness and sustainability will depend on its ability to positively impact patient health status and patient satisfaction with the care management they are receiving. Therefore, this study is not only a program appraisal to aid operational quality improvement of the SughaVazhvu Healthcare model, but also an attempt to identify the factors that affect patient satisfaction among individuals with chronic conditions actively availing services.

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In mixed sediment beds, erosion resistance can change relative to that of beds composed of a uniform sediment because of varying textural and/or other grain-size parameters, with effects on pore water flow that are difficult to quantify by means of analogue techniques. To overcome this difficulty, a three-dimensional numerical model was developed using a finite difference method (FDM) flow model coupled with a distinct element method (DEM) particle model. The main aim was to investigate, at a high spatial resolution, the physical processes occurring during the initiation of motion of single grains at the sediment-water interface and in the shallow subsurface of simplified sediment beds under different flow velocities. Increasing proportions of very fine sand (D50=0.08 mm) were mixed into a coarse sand matrix (D50=0.6 mm) to simulate mixed sediment beds, starting with a pure coarse sand bed in experiment 1 (0 wt% fines), and proceeding through experiment 2 (6.5 wt% fines), experiment 3 (10.5 wt% fines), and experiment 4 (28.7 wt% fines). All mixed beds were tested for their erosion behavior at predefined flow velocities varying in the range of U 1-5=10-30 cm/s. The experiments show that, with increasing fine content, the smaller particles increasingly fill the spaces between the larger particles. As a consequence, pore water inflow into the sediment is increasingly blocked, i.e., there is a decrease in pore water flow velocity and, hence, in the flow momentum available to entrain particles. These findings are portrayed in a new conceptual model of enhanced sediment bed stabilization.

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Research points to the potential of youth sport as an avenue to support the growth of particular assets and outcomes. A recurring theme in this line of research is the need to train coaches to deliberately deliver themes relating to positive youth development (PYD) consistently in youth sport programs. The purpose of the study was to design and deliver a technology-based PYD program. Project SCORE! (www.projectscore.ca) is a series of 10 lessons to help coaches integrate PYD into sport. Four youth sport coaches completed the program in this first phase of this research and were interviewed. The goal of this study was to gain some insights from coaches as they completed the program. Positive comments about the program (i.e. ease of use, success of particular lessons, coach’s personal growth) and challenges regarding teaching positive skills to youth are discussed. These results helped to shape the program and make necessary changes so that it may be used for a larger research study. Other implications and future research directions are discussed.

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This paper provides an introduction to issues surrounding the participation rights of young people in research and the implications of their growing involvement in research as well as providing a discourse on the ethical implications related to consent. The unique contribution of this paper is that it considers children’s rights in respect to the increasing opportunities for young people to take part in evaluation research. The aim of this paper, therefore, is to acknowledge the growing involvement for young people in research and the implications of ensuring that their rights of participation are respected. Secondly we will consider the children’s rights legislation and our obligations as researchers to implement this. Finally we will explore consent as an issue in its own right as well as the practicalities of accessing participants. This paper will postulate that any research about young people should involve and prioritise at all stages of the research process; including participation in decision-making. We conclude by identifying five key principles, which we believe can help to facilitate the fulfilment of post-primary pupils’ ability to consent to participate in trials and evaluative research.

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Neoliberal capitalism and its accompanied austerity measures has had a profound effect on social reproduction throughout Europe. Social reproduction, ie, the process that makes it possible for individuals, families, and society to reproduce itself – is in crisis. The concept of social reproduction utilized in this presentation is framed within the feminist and Marxist tradition. Historically, social reproduction was met through both waged and unwaged work with women playing a predominant role either as waged, predominantly public sector, workers (social workers, teachers, carers, nurses, etc) or as unpaid workers (unpaid carers: mothers, wives, etc.) but now both forms of work are destabilized and undermined. Thus, the crisis in social reproduction. Within this crisis women’s unequal position is further undermined but at the same time progressive women and men are organizing to present alternatives forms of social reproduction. This presentation by utilizing the case of Greece will first outline the neoliberal processes that have caused the crisis in social reproduction. Second, it will present the consequences of social reproduction by highlighting the gender implications. Third, it will discuss the reorganization of social reproduction which is taking place outside the logic of capitalist society and is manifested through the creation of solidarity health clinics and pharmacies, communal kitchens, creation of various forms of bartering etc. This presentation will argue that these forms present glimpses of another society , a society based on principles of solidarity and cooperation. A society worth fighting for. And finally the presentation will conclude by discussing at which level can this crisis be resolved and the role of the social work profession.

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Environ 90% des composés produits industriellement sont fabriqués à l’aide de catalyseurs. C’est pourquoi la conception de catalyseurs toujours plus performants pour améliorer les procédés industriels actuels est toujours d’intérêt. De la grande variété de complexes avec des métaux de transition rapportés jusqu’à présent, les complexes zwitterioniques attirent notre attention par leurs activités catalytiques souvent supérieures aux complexes cationiques normaux. Un complexe métallique zwitterionique est un fragment métal-ligand neutre où la charge positive est située sur le centre métallique et où la charge négative est délocalisée sur un des ligands liés au métal. Nous proposons la synthèse de ligands anioniques phosphine comportant des groupements borates et boratabenzènes. Cette dernière espèce est un cycle à 6 membres où l’un des atomes de carbone est remplacé par un atome de bore et qui est négativement chargé. La capacité de ces phosphines anioniques à se lier à un centre métallique à l’aide de la paire libre du phosphore est due à la nature du lien P-B qui défavorise l’interaction entre la paire libre du phosphore et l’orbitale p vide du bore. Les propriétés de di-tert-butylphosphido-boratabenzène (DTBB) comme ligand phosphine anionique hautement donneur et encombré ainsi que la découverte de ses modes de coordination inhabituels pour stabiliser les métaux de transition insaturés ont été étudiés au cours de ce travail. De nouvelles perspectives sur les modes de coordination de phosphido-boratabenzène et la force de l’interaction du lien P-B seront discutées ainsi que les applications catalytiques. Nous avons d’abord étudié la coordination η1 avec des complexes de fer, ce qui nous a fourni des données quantitatives précieuses sur la capacité du DTBB d’agir comme ligand très donneur par rapport aux autres ligands donneurs bien connus. La capacité du DTBB à changer de mode de coordination pour soutenir les besoins électroniques du métal a été démontrée par la découverte d’une nouvelle espèce ferrocenyl phosphido-boratabenzène et sa nucléophilie a été étudiée. Au meilleur de notre connaissance, aucun exemple d’un ligand boratabenzène coordonné aux métaux du groupe 11 n’existe dans la littérature. Voilà pourquoi nous avons décidé d’explorer les modes de coordination du ligand DTBB avec Cu(I), Ag(I) et Au(I). A notre grande surprise, le ligand DTBB est capable de stabiliser les métaux du groupe 11 aux états d’oxydation faibles par une liaison MP qui est une coordination du type η1, un mode de coordination guère observé pour les ligands boratabenzène. Pendant nos travaux, notre attention s’est tournée vers la synthèse d’un complexe de rhodium(I) afin de tester son utilité en catalyse. A notre grande satisfaction, le complexe Rh-DTBB agit comme un précatalyseur pour l’hydrogénation des alcènes et alcynes à la température ambiante et à pression atmosphérique et son activité est comparable à celle du catalyseur de Wilkinson. Dans un désir d’élargir les applications de notre recherche, notre attention se tourna vers l’utilisation des composés du bore autres que le boratabenzène. Nous avons décidé de synthétiser une nouvelle espèce phosphido-borate encombrée. Lorsqu’elle réagit avec des métaux, l’espèce phosphido-borate subit un clivage de la liaison P-B. Toutefois, cette observation met en évidence la singularité et les avantages de la stabilité de la liaison P-B lors de l’utilisation du fragment boratabenzène. Ces observations enrichissent notre compréhension des conditions dans lesquelles la liaison P-B du ligand DTBB peut être clivée. Ces travaux ont mené à la découverte d’un nouveau ligand ansa-boratabenzène avec une chimie de coordination prometteuse.

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A new method for the evaluation of the efficiency of parabolic trough collectors, called Rapid Test Method, is investigated at the Solar Institut Jülich. The basic concept is to carry out measurements under stagnation conditions. This allows a fast and inexpensive process due to the fact that no working fluid is required. With this approach, the temperature reached by the inner wall of the receiver is assumed to be the stagnation temperature and hence the average temperature inside the collector. This leads to a systematic error which can be rectified through the introduction of a correction factor. A model of the collector is simulated with COMSOL Multipyisics to study the size of the correction factor depending on collector geometry and working conditions. The resulting values are compared with experimental data obtained at a test rig at the Solar Institut Jülich. These results do not match with the simulated ones. Consequentially, it was not pos-sible to verify the model. The reliability of both the model with COMSOL Multiphysics and of the measurements are analysed. The influence of the correction factor on the rapid test method is also studied, as well as the possibility of neglecting it by measuring the receiver’s inner wall temperature where it receives the least amount of solar rays. The last two chapters analyse the specific heat capacity as a function of pressure and tem-perature and present some considerations about the uncertainties on the efficiency curve obtained with the Rapid Test Method.