850 resultados para Taxpayer compliance
Resumo:
Arterial compliance has been shown to correlate well with overall cardiovascular outcome and it may also be a potential risk factor for the development of atheromatous disease. This study assesses the utility of 2-D phase contrast Magnetic Resonance (MR) imaging with intra-sequence blood pressure measurement to determine carotid compliance and distensibility. 20 patients underwent 2-D phase contrast MR imaging and also ultrasound-based wall tracking measurements. Values for carotid compliance and distensibility were derived from the two different modalities and compared. Linear regression analysis was utilised to determine the extent of correlation between MR and ultrasound derived parameters. In those variables that could be directly compared, an agreement analysis was undertaken. MR measures of compliance showed a good correlation with measures based on ultrasound wall-tracking (r=0.61, 95% CI 0.34 to 0.81 p=0.0003). Vessels that had undergone carotid endarterectomy previously were significantly less compliant than either diseased or normal contralateral vessels (p=0.04). Agreement studies showed a relatively poor intra-class correlation coefficient (ICC) between diameter-based measures of compliance through either MR or ultrasound (ICC=0.14). MRI based assessment of local carotid compliance appears to be both robust and technically feasible in most subjects. Measures of compliance correlate well with ultrasound-based values and correlate best when cross-sectional area change is used rather than derived diameter changes. If validated by further larger studies, 2-D phase contrast imaging with intra-sequence blood pressure monitoring and off-line radial artery tonometry may provide a useful tool in further assessment of patients with carotid atheroma.
Resumo:
Background: Autogenous vein grafting is widely used in regular bypassing procedures. Due to its mismatch with the host artery in both mechanical property and geometry, the graft often over expands under high arterial blood pressure and forms a step-depth where eddy flow develops, thus causing restenosis, fibrous graft wall, etc. External stents, such as sheaths being used to cuff the graft, have been introduced to eliminate these mismatches and increase the patency. Although histological and immunochemical studies have shown some positive effects of the external stent, the mechanical mismatch under the protection of an external stent remains poorly analyzed. Methods: In this study, the jugular veins taken from hypercholesterolemic rabbits were transplanted into the carotid arteries, and non-woven polyglycolic acid (PGA) fabric was used to fabricate the external stents to study the effect of the biodegradable external stent. Eight weeks after the operation, the grafts were harvested to perform mechanical tests and histological examinations. An arc tangent function was suggested to describe the relationship between pressure and cross-sectional area to analyse the compliance of the graft. Results: The results from the mechanical tests indicated that grafts either with or without external stents displayed large compliance in the low-pressure range and were almost inextensible in the high-pressure range. This was very different from the behavior of the arteries or veins in vivo. The data from histological tests showed that, with external stents, collagen fibers were more compact, whilst those in the graft without protection were looser and thicker. No elastic fiber was found in either kind of grafts. Furthermore, grafts without protection were over-expanded which resulted in much bigger cross-sectional areas. Conclusion: The PGA external extent contributes little to the reduction of the mechanical mismatch between the graft and its host artery while remodeling develops. For the geometric mismatch, it reduces the cross-section area, therefore matching with the host artery much better. Although there are some positive effects, conclusively the PGA is not an ideal material for external stent.
Resumo:
This research contributes a formal framework to evaluate whether existing CMFs can model and reason about various types of normative requirements. The framework can be used to determine the level of coverage of concepts provided by CMFs, establish mappings between CMF languages and the semantics for the normative concepts and evaluate the suitability of a CMF for issuing a certification of compliance. The developed framework is independent of any specific formalism and it has been formally defined and validated through the examples of such mappings of CMFs.
Resumo:
Report on evidence of shrinkage of live coral trout during professional fishing operations on the Great Barrier Reef in 2000. Excel data includes the following fields: Column A. Fish (fish number from 1 -24) Column B. Bin (1-8, container the fish was held in during the experiment) Column C. Measure (1-7, number of the measurement of each fish) Column D. Observer (1 or 2, making the measurement) Column E. Time 2 Column F. Time (time of the day the measurement was made) Column G. FL (Fork Length) Column H. TL (Total Length) Column I. Difference (difference in length between measures) Column J. Order Column K. Temperature (surface water temp under the boat)
Resumo:
Bearing area analysis has been used to study the real area of contact and compliance of rough turned steel cylinders in compression. Calculations show that the elastic real area of contact is very small compared to the plastic real area of contact, and that local compliance due to flattening of asperity tips is a small proportion of the total compliance obtained from experiments. The fact that increased load brings more and more new asperities under load rather than enlarging the contact spots leads to a rather simple load-compliance relation for a rough cylinder, viz., W' = Nh · K1δn, where W0 = K1δn defines the load-compliance relation of the individual asperities, and Nh represents the number of asperities bearing the load.
Resumo:
Background The objective is to estimate the incremental cost-effectiveness of the Australian National Hand Hygiene Inititiave implemented between 2009 and 2012 using healthcare associated Staphylococcus aureus bacteraemia as the outcome. Baseline comparators are the eight existing state and territory hand hygiene programmes. The setting is the Australian public healthcare system and 1,294,656 admissions from the 50 largest Australian hospitals are included. Methods The design is a cost-effectiveness modelling study using a before and after quasi-experimental design. The primary outcome is cost per life year saved from reduced cases of healthcare associated Staphylococcus aureus bacteraemia, with cost estimated by the annual on-going maintenance costs less the costs saved from fewer infections. Data were harvested from existing sources or were collected prospectively and the time horizon for the model was 12 months, 2011–2012. Findings No useable pre-implementation Staphylococcus aureus bacteraemia data were made available from the 11 study hospitals in Victoria or the single hospital in Northern Territory leaving 38 hospitals among six states and territories available for cost-effectiveness analyses. Total annual costs increased by $2,851,475 for a return of 96 years of life giving an incremental cost-effectiveness ratio (ICER) of $29,700 per life year gained. Probabilistic sensitivity analysis revealed a 100% chance the initiative was cost effective in the Australian Capital Territory and Queensland, with ICERs of $1,030 and $8,988 respectively. There was an 81% chance it was cost effective in New South Wales with an ICER of $33,353, a 26% chance for South Australia with an ICER of $64,729 and a 1% chance for Tasmania and Western Australia. The 12 hospitals in Victoria and the Northern Territory incur annual on-going maintenance costs of $1.51M; no information was available to describe cost savings or health benefits. Conclusions The Australian National Hand Hygiene Initiative was cost-effective against an Australian threshold of $42,000 per life year gained. The return on investment varied among the states and territories of Australia.
Resumo:
Bearing area analysis has been used to study the real area of contact and compliance of rough turned steel cylinders in compression. Calculations show that the elastic real area of contact is very small compared to the plastic real area of contact, and that local compliance due to flattening of asperity tips is a small proportion of the total compliance obtained from experiments. The fact that increased load brings more and more new asperities under load rather than enlarging the contact spots leads to a rather simple load-compliance relation for a rough cylinder, viz., W' = Nh · K1δn, where W0 = K1δn defines the load-compliance relation of the individual asperities, and Nh represents the number of asperities bearing the load.
Resumo:
Although paying taxes is a key element of a well-functioning society, there is still limited understanding as to why people actually pay their taxes. Models emphasizing that taxpayers make strategic, financially motivated compliance decisions seemingly assume an overly restrictive view of human nature. Law abidance may be more accurately explained by social norms, a concept that has gained growing importance as research attempts to understand the tax compliance puzzle. This study analyzes the influence of psychic stress generated by the possibility of breaking social norms in the tax compliance context. We measure psychic stress using heart rate variability (HRV), which captures the psychobiological or neural equivalents of psychic stress that may arise from the contemplation of real or imagined actions, producing immediate physiologic discomfort. The results of our laboratory experiments provide empirical evidence of a positive correlation between psychic stress and tax compliance, thus underscoring the importance of moral sentiments for tax compliance. We also identify three distinct types of individuals who differ in their levels of psychic stress, tax morale, and tax compliance.
Assessing taxpayer response to legislative changes: A case study of ‘in-house’ fringe benefits rules
Resumo:
On 22 October 2012, the Australian Federal Government announced the removal of the $1,000 in-house fringe benefits concession when used as part of a salary packaging arrangement. At the time of the announcement, the Federal Government predicted that the removal of the concession would contribute additional tax revenue of $445 million over the following four years as well as an increase of GST payments to the States and Territories. However, anecdotal evidence at the same time indicated that the Australian employer response was to immediately stop providing employees with such in-house fringe benefits via salary sacrificing arrangements. Data presented in this article, collected from a combination of interviews with tax managers of four Australian entities as well as a review of the published archival data, confirms that the abolition of the $1,000 in-house fringe benefits concession was perceived as a negative change, whereby employees were considered the ‘big losers’ despite assertions by the Federal Government to the contrary. Using a conceptual map of tax rule change developed by Oats and Sadler, this article seeks to understand the reasons for this fringe benefits tax change and taxpayer response. In particular, the economic and political factors, and the responses of the relevant taxpayers (employers) are explored. Drawing on behavioural economic concepts, the actions, attitudes and response of employers to the rule change are also examined. The research findings suggest that the decision by Australian employers to cease providing the in-house fringe benefits as part of a salary-packaging arrangement after the legislative amendment was impacted by more than simple rational behaviour.
Resumo:
This paper describes a concept for a collision avoidance system for ships, which is based on model predictive control. A finite set of alternative control behaviors are generated by varying two parameters: offsets to the guidance course angle commanded to the autopilot and changes to the propulsion command ranging from nominal speed to full reverse. Using simulated predictions of the trajectories of the obstacles and ship, compliance with the Convention on the International Regulations for Preventing Collisions at Sea and collision hazards associated with each of the alternative control behaviors are evaluated on a finite prediction horizon, and the optimal control behavior is selected. Robustness to sensing error, predicted obstacle behavior, and environmental conditions can be ensured by evaluating multiple scenarios for each control behavior. The method is conceptually and computationally simple and yet quite versatile as it can account for the dynamics of the ship, the dynamics of the steering and propulsion system, forces due to wind and ocean current, and any number of obstacles. Simulations show that the method is effective and can manage complex scenarios with multiple dynamic obstacles and uncertainty associated with sensors and predictions.
Resumo:
Compression of a rough turned cylinder between two hard, smooth, flat plates has been analysed with the aid of a mathematical model based on statistical analysis. It is assumed that the asperity peak heights follow Gaussian or normal and beta distribution functions and that the loaded asperities comply as though they are completely isolated from the neighbouring ones. Equations have been developed for the loadcompliance relation of the real surface using a simplified relation of the form W0 = K1δn for the load-compliance of a single asperity. Parameters K1 and n have considerable influence on the load-compliance curve and they depend on the material, tip angle of the asperity, standard deviation of the asperity peak height distribution and the density of the asperities.
Resumo:
Wave propagation in fluid?filled/submerged tubes is of interest in large HVAC ducts, and also in understanding and interpreting the experimental results obtained from fluid?filled impedance tubes. Based on the closed form analytical solution of the coupled wave equations, an eigenequation, which is the determinant of an 8×8 matrix, is derived and solved to obtain the axial wave number of the lowest?order longitudinal modes for cylindrical ducts of various diameter and wall thickness. The dispersion behavior of the wave motion is analyzed. It is observed that the larger the diameter of the duct and/or the smaller its wall thickness, the more flexible the impedance tube leading to more coupling between the waves in the elastic media. Also, it is shown that the wave motion in water?filled ducts submerged in water exhibits anomalous dispersion behavior. The axial attenuation characteristics of plane waves along water?filled tubes submerged in water or air are also investigated. Finally, investigations on the sound intensity level difference characteristics of the wall of the air?filled tubes are reported.
Resumo:
In the present work, we report a novel, in vivo, noninvasive technique to determine radial arterial compliance using the radial arterial pressure pulse waveform (RAPPW) acquired by fiber Bragg grating pulse recorder (FBGPR). The radial arterial compliance of the subject can be measured during sphygmomanometric examination by the unique signatures of arterial diametrical variations and the beat-to-beat pulse pressure acquired simultaneously from the RAPPW recorded using FBGPR. This proposed technique has been validated against the radial arterial diametrical measurements obtained from the color Doppler ultrasound. Two distinct trials have been illustrated in this work and the results from both techniques have been found to be in good agreement with each other.