A probable case was defined as diarrhea (three or more loose stools in 24 hours) or vomiting within 72 hours of eating at restaurant A on November 23; probable cases with norovirus RNA detected in a ...stool specimen by real-time reverse transcription-polymerase-chain reaction (RT-PCR) were considered confirmed. Reinforcing the need for proper handwashing and performing thorough environmental cleaning with appropriate personal protective equipment in food service establishments can prevent or mitigate future outbreaks. 1 Epidemic Intelligence Service, CDC; 2Division of Scientific Education and Professional Development, CDC; 3Communicable and Environmental Diseases and Emergency Preparedness, Tennessee Department of Health; ^Department of Health Policy, Vanderbilt University Medical Center, Nashville, Tennessee.
Many clients have IRAs that are worth less than their basis because of recent stock market declines. Such clients can generate tax savings that alleviate these losses by liquidating their IRAs and ...deducting the excess basis. This article models this tax reduction opportunity, making it easier for the financial planner to identify those clients whose circumstances make it advantageous to pursue this strategy. PUBLICATION ABSTRACT
Corporations can grant stock options to their employees in the form of either incentive stock options (ISOs) or nonqualified stock options (NQOs). ISOs are more tax favorable for employees because ...they are able to recognize income from the ISO at capital gains rates. NQOs are more tax favorable to the employer because the company can take a tax deduction for stock option expense. This tax difference is the primary difference between the two types of options, yet previous research has not found strong significance for taxes in examining why companies choose one plan over the other. This dissertation extends the prior research by incorporating non-tax costs not included in other models, as well as introducing other tax measures into the model. Specifically, corporate governance costs are added to the model. Financial reporting costs and agency costs are used as control variables. The other tax measures included in the analysis are the variance of the marginal tax rate, Alternative Minimum Tax status, and the interaction between the marginal tax rate and a proxy for the individual capital gains rate. A logistic regression model is used to analyze the data. Results of this dissertation are similar to results of previous studies in that no strong evidence is found to support the hypothesized relationship between taxes and option plan choice. The 1998 results show marginal significance in the expected direction on the marginal tax rate, but 1999 results present strongly significant results in the wrong direction. No significance is found for Alternative Minimum Tax, tax variance, or corporate governance costs. A potential reason for these results is excessive noise in the dependent variable and weak measures for some of the independent variables. The main contribution of this dissertation is the use of a more comprehensive model to examine stock option choice. Previous studies in this area did not include controls for corporate governance costs and also did not include financial reporting costs and agency costs together. Even though the significance on the marginal tax rate is only marginal, this dissertation also adds to the growing literature by using Graham's (1996) simulated marginal tax rate measure.
The treatment of laryngeal cancer (LC) has advanced immensely over the past century, and clinicians now have a large armamentarium of therapeutic modalities from which they can design individualized ...treatment plans. Techniques for surgery, reconstruction, radiation therapy, chemotherapy, and targeted therapy have evolved, providing patients and providers with more options than ever (Shuman, Fins, & Prince, 2012). However, despite the increasing complexity of cancer treatment, there has not been a concomitant improvement in survival outcomes (Gourin et al., 2015). Patients with LC often still find themselves facing an incurable disease with significant morbidity. Many patients are ultimately forced to bear the burden of a multitude of symptoms that threaten their physical and psychological well-being (Shuman, Yang, Taylor, & Prince, 2011).
Book Reviews Kramer, John L.; Soled, Jay A.; Blanthorne, Cindy ...
Journal of the American Taxation Association,
09/2005, Letnik:
27, Številka:
2
Book Review
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