Although there have not been many ta law changes this year, one tax policy change being implemented this year is sure to cause confusion for a plethora of our clients. That change is the new reporting requirements for the 1099- K. CPA firms are already beginning to get calls from clients about these information reporting forms. If you are a tax preparer, you will no doubt have to help your clients sort through the tax consequences of this form if they use third parties such as PayPal, Venmo and many others for day-to-day cash transactions [...]

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Abstract available through American Astronomical Society.

The aim of the present thesis was to further increase our understanding of mechanisms contributing to and maintaining cellular insulin resistance in type 2 diabetes (T2D). For this reason, the effects of high glucose and insulin levels on glucose transport capacity and insulin signaling, with emphasis on insulin receptor substrate 1 (IRS-1) were assessed in fat cells. Altered levels of IRS-1 have previously been observed in adipose tissue from insulin-resistant and T2D subjects. A high glucose level (≥15 mM) for 24 h exerted only a minor impairment on glucose transport capacity in human adipocytes, as opposed to rat adipocytes. However, when combined with a high insulin level (104 µU/ml), basal and insulin-stimulated glucose transport was significantly impaired in both human and rat adipocytes. This was associated with a depletion of IRS-1 and IRS-2 protein levels in rat adipocytes, as a result of post-translational changes and altered gene transcription, respectively. In human adipocytes was only IRS-1 protein levels reduced. The high glucose/high insulin setting achieved maximal impairment of glucose transport within 6 h. Subsequent incubations of rat adipocytes under physiological conditions could partially restore insulin sensitivity. Interestingly, in both human and rat fat cells, decreased levels of IRSs occurred after the establishment of impaired glucose transport, suggesting that the observed depletion of IRSs is a consequence rather than a cause of insulin resistance. Nonetheless, IRS depletion is likely to further aggravate insulin resistance. Tyrosine phosphorylation of IRS-1 upon insulin stimulation activates the signaling pathway that mediates glucose transport. Pre-treatment of human adipocytes with high glucose and insulin levels was not associated with any alterations in the total IRS-1 Tyr612 phosphorylation following 10 min insulin stimulation. However, a significant increase in basal Tyr612 phosphorylation was observed. Furthermore, a rise in basal IRS-1 Ser312 phosphorylation was found. This is associated with reduced IRS-1 function and is considered to target IRS-1 to degradation pathways, and thus could potentially explain the observed decrease in IRS-1 protein levels. Our results imply an enhanced activation of insulin’s negative-feedback control mechanism that inhibit IRS-1 function. This could potentially have contributed to the observed impairment of insulin action on glucose transport in these cells. Accordingly, we have also shown that the downstream activation of protein kinase B upon insulin-stimulation is significantly impaired in human adipocytes exposed to the high glucose/high insulin setting, indicating a defect in the signaling pathway mediating glucose transport. We also investigated whether there are humoral factors in the circulation of T2D patients that contribute to peripheral insulin resistance. Human adipocytes cultured for 24 h in medium supplemented with 25% serum from T2D subjects, as compared to serum from non-diabetic subjects, displayed significantly reduced insulin-stimulated glucose uptake capacity. The effect could neither be attributed to glucose, insulin, FFA, TNF-α or IL-6 levels in the serum, but other circulating factor(s) seem to be of importance. In conclusion, chronic conditions of elevated glucose and/or insulin levels all impair insulin action on glucose turnover, but to different extents. A clear distinction between rat and human fat cells in the response to these different milieus was also observed. Alterations in the function of the key insulin signaling protein IRS-1 might be involved in the mechanisms underlying the impaired glucose uptake capacity. IRS-1 reduction however, occurs after but probably aggravates the existing insulin resistance. The effects of high glucose and/or insulin levels may be of importance in T2D, but additional novel factors present in the circulation of T2D patients seem to contribute to cellular insulin resistance.

The purpose of this thesis is to examine the role of financial markets and institutions on the economical growth of a developing country. The IRS (interest rate spread) is used as the main tool, to examine Chile and Taiwan regarding their economical growth between 1988 and 2007. The reason Taiwan and Chile have been chosen is due to vast differences in the geographical location, and even divergence in political and economical system of these countries. The research method that has been chosen for this thesis is a quantitative method. The economic theory is mainly based on secondary data. The method of data presentation and analysis are manly descriptive even though the layout of the thesis is more of an explanation research. The carculations are made with the statictical computer program SPSS. The results of the study are expressed mathematically and in sets of tables. In order to determinate the correlation between IRS and macroeconomic factors and the correlation between IRS and Economy growth, the magnitude and trend of the IRS is analysed from 1988 to 2007. To test the hypothesis, the OLS regression and panel data model is used. The theoretical part is the base of the empirical part. The theoretical part is needed in order to understand and later on analyze the results from research on Chile and Taiwan. Different aspects of economical growth are defined to make it easier to understand and follow the thesis thoroughly. The financial markets and institutions are discussed very shortly. To understand the growth theory, Solow growth model is discussed, which is one of the most important models concerning the economical growth. The empirical part of the thesis is dealing with the test of IRS against some macro economical factors such as; costumer price index (CPI), Exchange Rate (EX), Export Volume (EXP) and Money Supply (MO) of two different countries; Taiwan and Chile. The study provides evidence of the correlation between interest rate spread and the macroeconomical factors. The result shows that the correlation between interest rate spread and the macroeconomics factors vary from country to country. This mainly depends on the difference in political situation, the different economic and political policies of various goverments, the high inflation rates and the market structure of the countries. The value of the coefficients gives the magnitude of adjustment in the event that the systems move out of equilibrium. It also provides some evidence that there is a significant relationship between interst rate spread and economical growth. The test results show clearly that in order to gain a sustainable development and economical growth the financial markets must perform well.

<p>The purpose of this thesis is to examine the role of financial markets and institutions on the economical growth of a developing country. The IRS (interest rate spread) is used as the main tool, to examine Chile and Taiwan regarding their economical growth between 1988 and 2007. The reason Taiwan and Chile have been chosen is due to vast differences in the geographical location, and even divergence in political and economical system of these countries.</p><p>The research method that has been chosen for this thesis is a quantitative method. The economic theory is mainly based on secondary data. The method of data presentation and analysis are manly descriptive even though the layout of the thesis is more of an explanation research. The carculations are made with the statictical computer program SPSS. The results of the study are expressed mathematically and in sets of tables. In order to determinate the correlation between IRS and macroeconomic factors and the correlation between IRS and Economy growth, the magnitude and trend of the IRS is analysed from 1988 to 2007. To test the hypothesis, the OLS regression and panel data model is used.</p><p>The theoretical part is the base of the empirical part. The theoretical part is needed in order to understand and later on analyze the results from research on Chile and Taiwan. Different aspects of economical growth are defined to make it easier to understand and follow the thesis thoroughly. The financial markets and institutions are discussed very shortly. To understand the growth theory, Solow growth model is discussed, which is one of the most important models concerning the economical growth.</p><p>The empirical part of the thesis is dealing with the test of IRS against some macro economical factors such as; costumer price index (CPI), Exchange Rate (EX), Export Volume (EXP) and Money Supply (MO) of two different countries; Taiwan and Chile. The study provides evidence of the correlation between interest rate spread and the macroeconomical factors. The result shows that the correlation between interest rate spread and the macroeconomics factors vary from country to country. This mainly depends on the difference in political situation, the different economic and political policies of various goverments, the high inflation rates and the market structure of the countries. The value of the coefficients gives the magnitude of adjustment in the event that the systems move out of equilibrium. It also provides some evidence that there is a significant relationship between interst rate spread and economical growth. The test results show clearly that in order to gain a sustainable development and economical growth the financial markets must perform well.</p>

Le Foreign Account Tax Compliance Act est une réglementation américaine issue du Hiring Incentives to Restore Employment Act adopté par le 111e Congrès américain le 18 mars 2010. Cette réglementation instaure un système de communication automatique d’informations financières à des fins fiscales adossé à un mécanisme de retenue à la source d’un montant de 30% sur des paiements de source américaine faits à des institutions financières étrangères ou à certaines entités non-financières étrangères qui ne respecteraient pas les obligations de déclaration mise en place. La résonance de la loi FATCA est globale et la réglementation touche aussi bien les personnes américaines que les bénéficiaires étrangers et notamment les banques ainsi que les fonds d’investissement. La finalité de la réglementation n’est toutefois pas de permettre à l’Internal Revenue Service (administration fiscale américaine) de collecter la retenue à la source de 30% mais de contraindre les entités étrangères, sur lesquelles il n’a aucune juridiction, à transmettre les informations nécessaires à l’identification des détenteurs de comptes américains. Résolument bilatéral, la loi FATCA a ouvert la voie à une nouvelle forme de lutte contre l’évasion et la fraude fiscales vers les centres financiers offshore et fût émulée rapidement par l’OCDE lequel a institué son propre standard, la Norme commune de déclaration, s’inscrivant dans une logique multilatérale. Pourtant, le risque résulte de l’interaction de ces deux instruments, faisant notamment des États-Unis un véritable trou noir dans un réseau international de coopération administrative fiscale pour les contribuables non-résidents sur le territoire américain / The Foreign Account Tax Compliance Act is an American law spawned by the Hiring Incentives to Restore Employment Act enacted by the 111th Congress of the United-States on March 18th, 2010. FATCA imposes a system of automatic information reporting, seconded by a 30% rate withholding tax on US source payments made to foreign financial institutions and some identified non-financial foreign entities that do not comply with the reporting obligation. FATCA has developed a worldwide resonance and affects US persons as well as foreign payee and especially foreign banks and investment funds. The purpose of FATCA is not however to allow the IRS to collect the 30% withholding tax but rather to force foreign entities, over which the IRS does not have jurisdiction, to comply with their reporting information and allow for the IRS to obtain the required documentation regarding their US account owners.Fundamentally bilateral, FATCA’s regime has paved the way towards a new system of control of international tax fraud and evasion towards offshore tax havens and was quickly emulated by the OECD which created its own system, fundamentally multilateral: the Common Reporting Standard. However, it’s the interaction between the two systems that creates an unfortunate outcome, turning, for non-US taxpayers, the United-States into a black hole in the global transparency network created by the countries in an effort to fend off tax evasion

Recent conceptualizations of psychopathy are moving toward more inclusive, purely trait-based models. However, researchers continue to heavily rely on assessments of psychopathy that include categorical behavioral elements. The newly developed Comprehensive Assessment of Psychopathic Personality – Institutional Rating Scale appears to be a promising interview-based measure of psychopathy, but research on its reliability and validity is in its infancy. As a second issue, the vast majority of research on psychopathy, particularly in offender populations, is conducted with male participants. Nonetheless, the growing body of literature involving incarcerated females suggests gender differences in the prevalence and manifestation of psychopathic traits. Reasons for these differences are unclear, but some have proposed socialized gender roles as a contributing factor. With a sample of 52 female 49 male offenders recruited from a large, metropolitan jail, this dissertation evaluated the construct validity of the CAPP-IRS and examined the effect of gender role conformity on the manifestation of psychopathic traits. Results indicated that a three-factor model of psychopathy represented by antagonistic interpersonal relations, restricted emotions, and disinhibited behavior best fit the data. Findings further suggested convergent and discriminant validity for the CAPP-IRS. Additionally, masculine and feminine gender role conformity differentially related to psychopathy, but generally accounted for a small proportion of the variance in psychopathic traits. Recommendations for future research on the CAPP model and its assessment as well as implications for the clinical assessment of psychopathy in women are discussed.

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No description available.