38 research outputs found
Exploring Flexibility in 83(b) Elections: A Tax Policy Proposal
No full textProperty awards, such as equity, are taxable to the recipient and have tax implications for employers, too. Without a recipient making an 83(b) election, property awards are taxable when they are granted. For awards that have vesting requirements or are considered “restricted,” they are generally taxable upon vesting. However, making an 83(b) election allows recipients of restricted property awards to be taxed as if the property were vested, meaning more income will shift from ordinary tax rate treatment to preferential tax rate treatment.
The preferential tax system is foundational to the 83(b) election. Advocates believe that preferential tax rates in an 83(b) context promote economic growth and encourage efficient capital allocation. However, critics contend that 83(b) elections disproportionately benefit the wealthy because they require electors to pay taxes earlier, which may disadvantage lower-income individuals. Two similarly situated employees may receive significantly different tax treatment based on the type of compensation and whether they make the 83(b) election. Furthermore, the complexities and rigidity of this provision of the tax code create their own inequities. Although the 83(b) election grants flexibility and control for taxpayers, it needs more flexibility by extending the deadline to file. Perhaps providing downside protection for 83(b) electors can encourage more employers to grant property to their employees and service providers. Ultimately, these solutions will allow more people to enjoy the benefits of preferential tax treatment, thereby making preferential tax rates more equitable for everyone
Exploring Flexibility in 83(b) Elections: A Tax Policy Proposal
No full textProperty awards, such as equity, are taxable to the recipient and have tax implications for employers, too. Without a recipient making an 83(b) election, property awards are taxable when they are granted. For awards that have vesting requirements or are considered “restricted,” they are generally taxable upon vesting. However, making an 83(b) election allows recipients of restricted property awards to be taxed as if the property were vested, meaning more income will shift from ordinary tax rate treatment to preferential tax rate treatment.
The preferential tax system is foundational to the 83(b) election. Advocates believe that preferential tax rates in an 83(b) context promote economic growth and encourage efficient capital allocation. However, critics contend that 83(b) elections disproportionately benefit the wealthy because they require electors to pay taxes earlier, which may disadvantage lower-income individuals. Two similarly situated employees may receive significantly different tax treatment based on the type of compensation and whether they make the 83(b) election. Furthermore, the complexities and rigidity of this provision of the tax code create their own inequities. Although the 83(b) election grants flexibility and control for taxpayers, it needs more flexibility by extending the deadline to file. Perhaps providing downside protection for 83(b) electors can encourage more employers to grant property to their employees and service providers. Ultimately, these solutions will allow more people to enjoy the benefits of preferential tax treatment, thereby making preferential tax rates more equitable for everyone
Implications of Idealism on Science
No full textArgumentative essay on the implications of Idealism in science.AgoraCopyright held by authors.IdealismScienceAgora 202
Mitigating violence against nurses through trauma-informed security
No full textThe concerning surge in workplace violence against nurses indicates a significant threat to the
safety of nurses. This study used a mixed-methods design and a pragmatic worldview to
critically appraise secondary data on how trauma-informed security can reduce violence against
nurses. The scope of this research study was limited to the healthcare security discipline and
focused on the current threats of violence against nurses, its implications on healthcare safety
and security, and the principles of trauma-informed security. The primary research question of
this study aimed to determine “How might trauma-informed security reduce violence against
nurses?” A correlation between trauma, hospitalization, and acts of violence and aggression was
reported in this study. The themes explored in the literature suggested several factors related to
workplace violence that impact the safety of nurses, the need for improved interprofessional
relationships between nurses and security officers, and, importantly, the need for traumainformed
hospital security practices and policies. This study advocates for hospital security
practices and policies to be grounded on the principles of trauma-informed security and for
further research on the benefits of transitioning towards a trauma-informed healthcare security
model that improves the safety and security of security officers and nurses.trauma-informed security; trauma; healthcare security officers; nurses; workplace violence; de-escalation; hospital security practices and policie
Opportunities for drug-delivery research in nutraceuticals and functional foods?
No full textAuthor has checked copyrightSB. 13/6/201
SPECTROSCOPY OF INORGANIC NITRATES.
No full textAuthor Institution: Department of Chemistry, Louisiana State UniversityComputations of a Mulliken-Wolfsberg-Helmholtz type, carried to self-consistency of the density matrix, were performed for nitrate ion, nitrate ion-metal complexes, and aquated nitrate ion-metal complexes. Potential energy curves for the nitrate inversion were also generated and will be correlated with Walsh's rules and the spectroscopy of the ion. Solvent effects will also be discussed
The Lateral and Post-Impact Residual Lateral Strength of Reinforced Concrete Columns
No full textLateral load resistance tests were conducted on 24 concrete columns with various reinforcement configurations and sizes by the author. Of these specimens, 13 were previously subjected to impact loading by Abdallah et al. and were used to evaluate the post-impact performance and lateral load capacity retention. From these tests it was determined that the CFST specimens exhibited both the largest lateral and residual lateral capacities of 37.37 kN and 40.17 kN, respectively. The CFST member had the highest retention of lateral load capacity for both low and high impact energy, retaining 75% and 107% of the capacity of the unimpacted specimen, respectively. Increasing the specimen diameter had no discernible effect on lateral strength retention but reduced the residual deformation especially at high impact energies with the residual deformation being reduced as much as 85% compared to the smaller specimen
Author Correction: Digital automation of transdermal drug delivery with high spatiotemporal resolution
No full textAuthor Correction to "Digital automation of transdermal drug delivery with high spatiotemporal resolution
Why Inclusion Matters (My Past, the Present, and Future of Inclusion)
No full textThere are around 54 million persons with disabilities, either sensory, cognitive, and/or physical disabilities, in the United States today. Despite this large population, these individuals still find themselves belonging to one of the most excluded groups in the nation. The United States and the world at large has a poor track record of providing equal opportunity, care, and access to persons with disabilities. I argue this is largely due to the fact that our society sets up social barriers that exclude persons with disabilities from common social circles which leads to a disparity in the treatment and quality of life that they receive. I believe that we must make conscious efforts to strive for disability inclusion, in all parts of life, from small social circles to large systemic changes in healthcare and education. My project was centered around creating a mini-curriculum for educators, students, and people of all ages and backgrounds into how and why we can implement inclusion into our lives. I argue that disability inclusion is not a one-way street, but a mutually beneficial relationship wherein both parties have so much to gain. Not only can we see life through a more expansive worldview, but we build character as a society when we give everyone a chance. I give my own personal narrative, provide stories and insight from community members with and without disabilities that I know well, and take a look at our current situation in the United States. I look at successful inclusion stories and speculate as to how we can cultivate inclusion in all facets of life from business to education to healthcare. I end with a call to action for all of us as members of human race to band together regardless of our differences, because difference makes us stronger not weaker. This mini curricula is meant to be used as a teaching and awareness tool for anyone who wishes to use it, and hopefully it can spark action to be more inclusive
Geomorphic risk maps for river migration using probabilistic modeling: A framework
No full textLateral migration of meandering rivers poses erosional risks to human settlements, roads, and infrastructure in alluvial floodplains. While there is a large body of scientific literature on the dominant mechanisms driving river migration, it is still not possible to accurately predict river meander evolution over multiple years. This is in part because we do not fully understand the relative contribution of each mechanism and because deterministic mathematical models are not equipped to account for stochasticity in the system. Besides, uncertainty due to model structure deficits and unknown parameter values remains. For a more reliable assessment of risks, we therefore need probabilistic forecasts. Here, we present a workflow to generate geomorphic risk maps for river migration using probabilistic modeling. We start with a simple geometric model for river migration, where nominal migration rates increase with local and upstream curvature. We then account for model structure deficits using smooth random functions. Probabilistic forecasts for river channel position over time are generated by Monte Carlo runs using a distribution of model parameter values inferred from satellite data. We provide a recipe for parameter inference within the Bayesian framework. We demonstrate that such risk maps are relatively more informative in avoiding false negatives, which can be both detrimental and costly, in the context of assessing erosional hazards due to river migration. Our results show that with longer prediction time horizons, the spatial uncertainty of erosional hazard within the entire channel belt increases – with more geographical area falling within 25 % < probability < 75 %. However, forecasts also become more confident about erosion for regions immediately in the vicinity of the river, especially on its cut-bank side. Probabilistic modeling thus allows us to quantify our degree of confidence – which is spatially and temporally variable – in river migration forecasts. We also note that to increase the reliability of these risk maps, we need to describe the first-order dynamics in our model to a reasonable degree of accuracy, and simple geometric models do not always possess such accuracy.Rivers, Ports, Waterways and Dredging Engineerin
