Attention-deficit/hyperactivity disorder (ADHD) is 1 of the most common neurobehavioral disorders of childhood and can profoundly affect children's academic achievement, well-being, and social ...interactions. The American Academy of Pediatrics first published clinical recommendations for evaluation and diagnosis of pediatric ADHD in 2000; recommendations for treatment followed in 2001. The guidelines were revised in 2011 and published with an accompanying process of care algorithm (PoCA) providing discrete and manageable steps by which clinicians could fulfill the clinical guideline's recommendations. Since the release of the 2011 guideline, the
has been revised to the fifth edition, and new ADHD-related research has been published. These publications do not support dramatic changes to the previous recommendations. Therefore, only incremental updates have been made in this guideline revision, including the addition of a key action statement related to diagnosis and treatment of comorbid conditions in children and adolescents with ADHD. The accompanying process of care algorithm has also been updated to assist in implementing the guideline recommendations. Throughout the process of revising the guideline and algorithm, numerous systemic barriers were identified that restrict and/or hamper pediatric clinicians' ability to adopt their recommendations. Therefore, the subcommittee created a companion article (available in the Supplemental Information) on systemic barriers to the care of children and adolescents with ADHD, which identifies the major systemic-level barriers and presents recommendations to address those barriers; in this article, we support the recommendations of the clinical practice guideline and accompanying process of care algorithm.
The US employs the most assertive worldwide system of income taxation found in the world today. Under this system, income earned outside the US in blocked, unconvertible currencies is fully taxable ...currently, even though it is impossible to convert the income into US dollars to pay the tax. A study reviews the impact of this rule on newly emerging market economies and details an alternative tax accounting method that may be elected to defer the US income tax on blocked currency income, highlighting the complexities and risks associated with its use.
Presents evidence that conceptual and numerical multiple-choice questions effectively measure achievement in accounting courses for students with varying but basic English language skills, regardless ...of a student's native language. Well constructed multiple-choice questions are valid measuring devices for heterogeneous native-language groups. (seven references) (Author/CK)
The Taisei Fire and Marine Insurance Co. Ltd. case serves as citable authority for several key issues in the agent-as-permanent-establishment controversy. Initially, the Tax Court clearly accepted ...the government's view that either legal or economic dependence of the agent on the principal is sufficient to render the agent a permanent establishment, thereby causing the principal to be taxed in the US. Regarding the legal dependence of the agent on the foreign principal, the court appeared to focus on the actual control exerted by the foreign principal over the agent. Economic dependence appears to have been determined by the Tax Court by reference to both the substance and the form of the economic relationship of the principal and agent. Avoiding the US tax by avoiding permanent establishment status on the part of agents requires both legal and economic independence of the agent, and Taisei provides a template to accomplish this feat.
THE ACCUMULATED EARNINGS TAX Davison, Dale L
Management accounting (New York, N.Y.),
11/1973, Letnik:
55, Številka:
5
Magazine Article
The Government has long recognized that certain uses of earnings are not reasonable with regard to the operation of a corporation. If the amounts accumulated are unreasonable, they may be subject to ...the accumulated earnings tax. The accumulated earnings tax is a penalty tax of 27 percent on the first $100,000 and 38 percent on all additional amounts of earnings and profits accumulated by a...
"Dale L. Davison" and "Edward Thomson" point out the implications of the decision of the Fifth Circuit Court of Appeals in the recent "Motor Fuel Carriers, Inc." case - the taxpayer may finally have ...the relief from poorly screened and analyzed accumulated earnings tax assessments intended by Congress in 1954
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