Effects of supervision on tax compliance : evidence from a field experiment in Austria

We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.

Randomized clinical trial of the timing it right stroke family support program: Research protocol

Background Family caregivers provide invaluable support to stroke survivors during their recovery, rehabilitation, and community re-integration. Unfortunately, it is not standard clinical practice to prepare and support caregivers in this role and, as a result, many experience stress and poor health that can compromise stroke survivor recovery and threaten the sustainability of keeping the stroke survivor at home. We developed the Timing it Right Stroke Family Support Program (TIRSFSP) to guide the timing of delivering specific types of education and support to meet caregivers' evolving needs. The objective of this multi-site randomized controlled trial is to determine if delivering the TIRSFSP across the stroke care continuum improves caregivers' sense of being supported and emotional well-being. Methods/design Our multi-site single-blinded randomized controlled trial will recruit 300 family caregivers of stroke survivors from urban and rural acute care hospitals. After completing a baseline assessment, participants will be randomly allocated to one of three groups: 1) TIRSFSP guided by a stroke support person (health care professional with stroke care experience), delivered in-person during acute care and by telephone for approximately the first six to 12 months post-stroke; 2) caregiver self-directed TIRSFSP with an initial introduction to the program by a stroke support person, or; 3) standard care receiving the educational resource "Let's Talk about Stroke" prepared by the Heart and Stroke Foundation. Participants will complete three follow-up quantitative assessments 3, 6, and 12-months post-stroke. These include assessments of depression, social support, psychological well-being, stroke knowledge, mastery (sense of control over life), caregiving assistance provided, caregiving impact on everyday life, and indicators of stroke severity and disability. Qualitative methods will also be used to obtain information about caregivers' experiences with the education and support received and the impact on caregivers' perception of being supported and emotional well-being. Discussion This research will determine if the TIRSFSP benefits family caregivers by improving their perception of being supported and emotional well-being. If proven effective, it could be recommended as a model of stroke family education and support that meets the Canadian Stroke Best Practice Guideline recommendation for providing timely education and support to families through transitions.

A feasibility and pilot randomized controlled trial of the "Timing it Right Stroke Family Support Program"

- Objective Examine feasibility of conducting a randomized controlled trial of the Timing it Right Stroke Family Support Program (TIRSFSP) and collect pilot data. - Design Multi-site mixed method randomized controlled trial. - Setting Acute and community care in three Canadian cities. - Subjects Caregivers were family members or friends providing care to individuals who experienced their first stroke. - Intervention The TIRSFSP offered in two formats, self-directed by the caregiver or stroke support person-directed over time, were compared to standard care. - Main Measures Caregivers completed baseline and follow-up measures 1, 3 and 6 months post-stroke including Centre for Epidemiological Studies Depression, Positive Affect, Social Support, and Mastery Scales. We completed in-depth qualitative interviews with caregivers and maintained intervention records describing support provided to each caregiver. - Results Thirty-one caregivers received standard care (n=10), self-directed (n=10), or stroke support person-directed (n=11) interventions. We retained 77% of the sample through 6-months. Key areas of support derived from intervention records (n=11) related to caregiver wellbeing, caregiving strategies, patient wellbeing, community re-integration, and service delivery. Compared to standard care, caregivers receiving the stroke support person-directed intervention reported improvements in perceived support (estimate 3.1, P=.04) and mastery (estimate .35, P=.06). Qualitative caregiver interviews (n=19) reflected the complex interaction between caregiver needs, preferences and available options when reporting on level of satisfaction. - Conclusions Preliminary findings suggest the research design is feasible, caregivers’ needs are complex, and the support intervention may enhance caregivers’ perceived support and mastery. The intervention will be tested further in a large scale trial.

Complex Symbolic Sequence Encodings for Predictive Monitoring of Business Processes

This paper addresses the problem of predicting the outcome of an ongoing case of a business process based on event logs. In this setting, the outcome of a case may refer for example to the achievement of a performance objective or the fulfillment of a compliance rule upon completion of the case. Given a log consisting of traces of completed cases, given a trace of an ongoing case, and given two or more possible out- comes (e.g., a positive and a negative outcome), the paper addresses the problem of determining the most likely outcome for the case in question. Previous approaches to this problem are largely based on simple symbolic sequence classification, meaning that they extract features from traces seen as sequences of event labels, and use these features to construct a classifier for runtime prediction. In doing so, these approaches ignore the data payload associated to each event. This paper approaches the problem from a different angle by treating traces as complex symbolic sequences, that is, sequences of events each carrying a data payload. In this context, the paper outlines different feature encodings of complex symbolic sequences and compares their predictive accuracy on real-life business process event logs.

Studio portrait of Elfriede Maria Roth; Cambridge, Massachusetts Portraits; Children

When Bruno Roth arrived in the United States in 1939 he opened a photo studio. He used this photograph for advertising

Signed portrait of Maria Leschnitzer.

Wife of Adolf Leschnitzer

Passport portrait of Maria Leschnitzer.

Wife of Adolf Leschnitzer

[Drinking cup of the Chevra Kadisha in Eisenstadt, Austria].

Seven photographic reproductions of a white porcelain ceremonial drinking cup used circa 1715 by the local Chevra Kadisha (burial society) in Eisenstadt, Austria, with Hebrew text and depictions of a Jewish funeral around the circumference.

The distribution and ages of regional lithologies in the lunar maria

A research program was designed (1) to map regional lithological units of the lunar surface based on measurements of spatial variations in spectral reflectance, and, (2) to establish the sequence of the formation of such lithological units from measurements of the accumulated affects of impacting bodies.

Spectral reflectance data were obtained by scanning luminance variations over the lunar surface at three wavelengths (0.4µ, 0.52µ, and 0.7µ). These luminance measurements were reduced to normalized spectral reflectance values relative to a standard area in More Serenitotis. The spectral type of each lunar area was identified from the shape of its reflectance spectrum. From these data lithological units or regions of constant color were identified. The maria fall into two major spectral classes: circular moria like More Serenitotis contain S-type or red material and thin, irregular, expansive maria like Mare Tranquillitatis contain T-type or blue material. Four distinct subtypes of S-type reflectances and two of T-type reflectances exist. As these six subtypes occur in a number of lunar regions, it is concluded that they represent specific types of material rather than some homologous set of a few end members.

The relative ages or sequence of formation of these more units were established from measurements of the accumulated impacts which have occurred since more formation. A model was developed which relates the integrated flux of particles which hove impacted a surface to the distribution of craters as functions of size and shape. Erosion of craters is caused chiefly by small bodies which produce negligible individual changes in crater shape. Hence the shape of a crater can be used to estimate the total number of small impacts that have occurred since the crater was formed. Relative ages of a surface can then be obtained from measurements of the slopes of the walls of the oldest craters formed on the surface. The results show that different maria and regions within them were emplaced at different times. An approximate absolute time scale was derived from Apollo 11 crystallization ages under an assumption of a constant rote of impacting for the last 4 x 10^9 yrs. Assuming, constant flux, the period of mare formation lasted from over 4 x 10^9 yrs to about 1.5 x 10^9 yrs ago.

A synthesis of the results of relative age measurements and of spectral reflectance mapping shows that (1) the formation of the lunar maria occurred in three stages; material of only one spectral type was deposited in each stage, (2) two distinct kinds of maria exist, each type distinguished by morphology, structure, gravity anomalies, time of formation, and spectral reflectance type, and (3) individual maria have complicated histories; they contain a variety of lithic units emplaced at different times.

Ecosystem study Altenwoerth: impacts of a hydroelectric power-station on the River Danube in Austria

The aim of this article is to briefly describe the effects of the Altenwoerth Barrage, on the River Danube, on some physical variables and their consequent effects on water chemistry and the biota of the river. The methods used for biological sampling are summarised, especially those used in the limnological part of the study, and the macroinvertebrate and fish fauna listed. Comparisons are then made between the impounded section of river immediately above the dam and two unimpounded free-flowing sections of the river. Further developments on the Danube are considered.

The distribution of native and introduced species of crayfish in Austria

This account concentrates on the six species of crayfish found in Austria, and the current state of knowledge on their distribution and laws affecting conservation. In general the occurrence and distribution of crayfish in Austria is poorly known, although information obtained by researchers and the general public, after careful checking, is increasing. Three native crayfish species occur in Austria: Austropotamobius torrentium which is relatively widespread, A. pallipes with a restricted distribution, and Astacus astacus which is widespread. Three species of non-native (alien) crayfish have been recorded from a total of 158 localities in Austria. They are Astacus leptodactylus from eastern Europe, and two Nearctic species: Pacifastacus leniusculus and Orconectes limosus. The introduction of alien species causes considerable problems as they act as vectors of crayfish plague and are able to outcompete native species by higher reproductive capacities.

Going for the jugular : strategies of resistance in the fiction of Helena Maria Viramontes

O objetivo desta dissertação é analisar contos selecionados e o romance Under the Feet of Jesus da escritora chicana Helena María Viramontes, enfocando a apropriação de mitos astecas e lendas mexicanas protagonizados por figuras femininas, históricas ou míticas, como La Manlinche, La Llorona e The Hungry Woman. Esta re-visão crítica do passado tem um papel vital para as chicanas, reais e ficcionais, ao enfrentarem o domínio patriarcal, colonial e neocolonial. Devido à complexidade gerada pela ausência de linearidade narrativa, tanto nos contos como no romance, tornou-se necessária uma breve análise das estratégias narrativas a fim de ilustrar como tais estratégias estão intrinsecamente ligadas à apresentação fragmentada da vida dos trabalhadores migrantes. Foi igualmente indispensável examinar as demais práticas narrativas da autora tais como focalização, desconstrução, simultaneidade e justaposição, assim como o elo, por ela proposto em Under the Feet of Jesus, entre leitura, identidade, e engajamento com o mundo para promover a transformação social

Monitoring well-being and changing environmental conditions in coastal communities: development of an assessment method

The intersection of social and environmental forces is complex in coastal communities. The well-being of a coastal community is caught up in the health of its environment, the stability of its economy, the provision of services to its residents, and a multitude of other factors. With this in mind, the project investigators sought to develop an approach that would enable researchers to measure these social and environmental interactions. The concept of well-being proved extremely useful for this purpose. Using the Gulf of Mexico as a regional case study, the research team developed a set of composite indicators to be used for monitoring well-being at the county-level. The indicators selected for the study were: Social Connectedness, Economic Security, Basic Needs, Health, Access to Social Services, Education, Safety, Governance, and Environmental Condition. For each of the 37 sample counties included in the study region, investigators collected and consolidated existing, secondary data representing multiple aspects of objective well-being. To conduct a longitudinal assessment of changing wellbeing and environmental conditions, data were collected for the period of 2000 to 2010. The team focused on the Gulf of Mexico because the development of a baseline of well-being would allow NOAA and other agencies to better understand progress made toward recovery in communities affected by the Deepwater Horizon oil spill. However, the broader purpose of the project was to conceptualize and develop an approach that could be adapted to monitor how coastal communities are doing in relation to a variety of ecosystem disruptions and associated interventions across all coastal regions in the U.S. and its Territories. The method and models developed provide substantial insight into the structure and significance of relationships between community well-being and environmental conditions. Further, this project has laid the groundwork for future investigation, providing a clear path forward for integrated monitoring of our nation’s coasts. The research and monitoring capability described in this document will substantially help counties, local organizations, as well state and federal agencies that are striving to improve all facets of community well-being.

Results of the Austrian-Ceylonese hydrobiological mission 1970 of the 1st Zoological Institute of the University of Vienna (Austria) and the Department of Zoology of the Vidyalankara University of Ceylon, Kelaniya. Pt. 1. Preliminary report: introduction and description of the stations

The Austrian-Ceylonese hydrobiological mission of 1970 investigated and made collections from 36 flowing water systems (brooks, torrents, rivers); of these, 34 water systems were in the mountains regions of south-west and south-east of Sri Lanka. In the crystalline mountain region, the water systems are extremely poor in electrolytes, very soft and slightly acid; these torrential streams have strong falls, high flow velocities and boulder bottoms. The water temperatures increase from the sources and brooks at 2,000 m altitude to the mouths from 15°C to 28°C. The density of animal population (macro and meso-fauna) increases from the river bank regions (and pools) towards the sections with strong current and reaches on the rocks in the cascades a density of 500 to appr. 750 individuals/1/16m².