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The American Rescue Plan, signed into law on March 11, 2021, contained $1.9 trillion of relief for taxpayers (Segers, 2021). The new law, with several retroactive 2020 tax return items, passed in the middle of filing season. Tax preparers scrambled to quickly understand how to process the remaining tax returns and how to handle the millions of already filed tax returns. Tax professionals and individuals seem to now have a handle on the changes that were retroactive, but the 2021 expanded Child Tax Credit and its advance payments are still causing much confusion among individual taxpayers. Tax preparers need to be able to explain this credit to their clients.

This study assesses cost savings associated with specific contraceptive methods provided to beneficiaries enrolled in South Carolina Medicaid between 2012 and 2018. Incremental cost-effectiveness ratios, defined as the additional cost of contraception provision per live birth averted, were estimated for 4 contraceptive methods (intrauterine devices [IUDs], implants, injectable contraceptives, and pills), relative to no prescription method provision, and savings per dollar spent on method provision were calculated. Costs associated with publicly funded live births were derived from published sources. The analysis was conducted for the entire Medicaid sample and separately for individuals enrolled under low-income families (LIFs), family planning, and partners for healthy children (PHC) eligibility programs. Sensitivity analysis was performed on contraceptive method costs. IUDs and implants were the most cost-effective with cost savings of up to $14.4 and $7.2 for every dollar spent in method provision, respectively. Injectable contraceptives and pills each yielded up to $4.8 per dollar spent. However, IUDs and implants were less cost-effective than injectable contraceptives and pills if the average length of use was less than 2 years. Medicaid's savings varied across Medicaid eligibility programs, with the highest and lowest savings from contraceptive provision to women in the LIFs and PHC eligibility programs, respectively. The results suggest the need to account for unique needs and preferences of beneficiaries in different Medicaid eligibility categories during contraception provision. The findings also inform program administration and provide evidence to justify legislative appropriations for Medicaid reproductive health care services.

This study used semi-structured interviews of athletic directors to present a descriptive narrative of academic support provided to student athletes in five Southern California high schools. These interviews highlighted what supports were provided as well as structures that would better support student athletes. The impetus of this study was the mixed findings regarding the academic performance of student athletes in comparison to their non-athlete peers. While high school students must satisfy academic requirements to remain eligible to participate, California high schools are not required to provide academic support to their student athletes (California Interscholastic Federation, 2017). Without an obligation to provide academic support, some schools may not (or cannot) invest in the resources needed to ensure that student athletes remain academically eligible, causing further disparate outcomes. The purpose of this research was to investigate what academic supports were being provided by five Southern California high schools to ensure that all student athletes were eligible to play their sport while achieving academic success. Additionally, the study further uncovered what structures athletic directors believed would better support their student athletes. This study applied the Total Person Program (TPP), a framework utilized by the National Collegiate Athletic Association (NCAA), as a basis of holistic supports for student athletes. Through analysis of the interviews, the researcher curated strategies that were being used to support the academic performance of student athletes and synthesized the ideas about structures that would better support student athletes. The results revealed that a collaborative approach is needed to implement various academic supports. The athletic directors identified that structures need to change to address the variance in academic performance and support student athletes with applying to college. Findings also point to the leadership capacity of athletic directors.

The selected aspects of the legal relationship of doctor, parents and minor patient - the criminal aspects. (Abstract) This paper discusses various legal aspects of the relationship, which may arise between a minor patient, his parents and his doctor (or other appropriate health professional). The most important general rule holds good also in the Czech healthcare law. The general rule says that any interference with bodily integrity, and therefore each therapeutic medical intervention, can take place only with the consent of the patient. To be eligible to make such an agreement is a crucial legal capacity according to the arrangements of the Czech Civil Code. If someone is not eligible in this way about himself decide to grant consent to an intervention, it must be done by his legal guardian. In the case of minors it is usually intended by both parents. The most important regulation of the legal issues that arise in the care of the patient is found in Act No. 20/1966 Coll. Health Care. However from the perspective of the Convention on Human Rights and Biomedicine this regulation appears to be somewhat outdated and patients and physicians (as well as other medical staff) find the law like overly complex, unintelligible and therefore unsuitable for their use. Unfortunately this law should help and serve...

Title: Paralympic classification in table tennis players with physical impairments Objectives: The aim of this work is to create systematic text by literary research follow up issue about classification in paralympic sport with focusing on table tennis players with physical impairments. Methods: In this thesis we used qualitative research methods. It is based on the analysis and synthesis of available literature resources, key organizations, and expert consultations. Results: A comprehensive text about issue of classification in the paralympic table tennis of physically disabled players was created. This work can help national table tennis classifiers of physically disabled players to classify players. In the future, research in this area needs to be carried a way that the classification is truly based on scientific evidence. Keywords: health impairment, evaluation, paralympic games, classifier, sport classes, eligibility

A partir de alguns estudos sobre a Academia Brasileira de Letras entidade fundada no Rio de Janeiro, em 1897 , é possível chegar a uma imagem já muito conhecida, porém pouco questionada: a de um espaço cuja compleição é marcadamente androcêntrica. Ainda que a associação entre Academia e dominação masculina possa parecer um tanto apressada, há um conjunto de implicações sociológicas nela inscritas que merecem ser descortinadas e problematizadas. Cabe-nos, assim, percorrer os caminhos teórico-analíticos que nos possibilitem apreender os matizes que tal correlação encoberta, tendo em vista as prerrogativas de gênero. Para tanto, nosso ponto de partida, situado no encalço de alguns déficits documentais, será o período de consolidação da ABL, que assiste à cogitação do nome de uma mulher para figurar entre seus membros fundadores. Trata-se da escritora Júlia Lopes de Almeida que, logo em seguida, viu-se excluída da relação final de agremiados. Também dedicaremos especial atenção a 1930, ano em que a escritora Amélia Beviláqua propõe candidatura à Academia, obtendo como resposta um sonoro não. Além destes episódios, que representam verdadeiros vazios institucionais, buscaremos evidenciar as mudanças que se processaram na Casa de Machado de Assis ao longo do tempo, tendo como ponto de inflexão o ano de 1976, momento em que é aprovada a elegibilidade feminina, alteração regimental esta que fora sucedida pela exígua presença de mulheres até os dias atuais, mais especificamente, pelo ingresso de seis escritoras: respectivamente Rachel de Queiroz, Dinah Silveira de Queiroz, Lygia Fagundes Telles, Nélida Piñon, Zélia Gattai e Ana Maria Machado. A partir do quadro construído, procuraremos mostrar se a referida modificação no Regimento Interno foi sintomática de uma alteração nos contornos tradicionais e conservadores da ABL, ou se as circunstâncias e motivações que orientaram tais ingressos resultam de forças sociais ratificadoras do cânon literário. / From some studies about the Brazilian Academy of Letters an institute established in Rio de Janeiro in 1897 , we can see an image that is widespread but not questioned, i.e., that of a space that tends to be visibly male chauvinist. Although the association of the Brazilian Academy and the male domination may seem to be simplistic, there is in it, in fact, a series of sociological implications that must be scrutinized and questioned. Thus, taking a theoretical and analytical approach vis-à-vis the gender, the aim of this study is to capture the nuances that such an association veils. Therefore, our starting point, which takes into consideration the absence of some documents, will be the period of consolidation of the ABL, when the name of a woman is considered to emerge among its founding members. This woman was the writer Júlia Lopes de Almeida, who immediately afterwards saw herself excluded from the final list of members. Also we will dedicate special attention to 1930, year in which the writer Amélia Beviláqua proposed her candidacy to the ABL and got a sound no as a reply. Besides these occurrences, which represent a true institutional emptiness, we will seek to elucidate the changes that took place in the House of Machado de Assis throughout the years, having as a turning point the year 1976, period in which women eligibility was approved. We will see that such an alteration has been followed, until now, by a rare presence of women, more specifically, by the admission of six writers: Rachel de Queiroz, Dinah Silveira de Queiroz, Lygia Fagundes Telles, Nélida Piñon, Zélia Gattai and Ana Maria Machado. From the resulting frame, we will find out whether the changes made in its statute in 1976 were, finally, indicative of a shift in the traditional and conservative structure of ABL or whether the circumstances and motivation that oriented the attainment of prestige and, consequently, a chair in the Brazilian Academy of Letters was the result of social forces which ratify the literary canon.

A partir de alguns estudos sobre a Academia Brasileira de Letras entidade fundada no Rio de Janeiro, em 1897 , é possível chegar a uma imagem já muito conhecida, porém pouco questionada: a de um espaço cuja compleição é marcadamente androcêntrica. Ainda que a associação entre Academia e dominação masculina possa parecer um tanto apressada, há um conjunto de implicações sociológicas nela inscritas que merecem ser descortinadas e problematizadas. Cabe-nos, assim, percorrer os caminhos teórico-analíticos que nos possibilitem apreender os matizes que tal correlação encoberta, tendo em vista as prerrogativas de gênero. Para tanto, nosso ponto de partida, situado no encalço de alguns déficits documentais, será o período de consolidação da ABL, que assiste à cogitação do nome de uma mulher para figurar entre seus membros fundadores. Trata-se da escritora Júlia Lopes de Almeida que, logo em seguida, viu-se excluída da relação final de agremiados. Também dedicaremos especial atenção a 1930, ano em que a escritora Amélia Beviláqua propõe candidatura à Academia, obtendo como resposta um sonoro não. Além destes episódios, que representam verdadeiros vazios institucionais, buscaremos evidenciar as mudanças que se processaram na Casa de Machado de Assis ao longo do tempo, tendo como ponto de inflexão o ano de 1976, momento em que é aprovada a elegibilidade feminina, alteração regimental esta que fora sucedida pela exígua presença de mulheres até os dias atuais, mais especificamente, pelo ingresso de seis escritoras: respectivamente Rachel de Queiroz, Dinah Silveira de Queiroz, Lygia Fagundes Telles, Nélida Piñon, Zélia Gattai e Ana Maria Machado. A partir do quadro construído, procuraremos mostrar se a referida modificação no Regimento Interno foi sintomática de uma alteração nos contornos tradicionais e conservadores da ABL, ou se as circunstâncias e motivações que orientaram tais ingressos resultam de forças sociais ratificadoras do cânon literário. / From some studies about the Brazilian Academy of Letters an institute established in Rio de Janeiro in 1897 , we can see an image that is widespread but not questioned, i.e., that of a space that tends to be visibly male chauvinist. Although the association of the Brazilian Academy and the male domination may seem to be simplistic, there is in it, in fact, a series of sociological implications that must be scrutinized and questioned. Thus, taking a theoretical and analytical approach vis-à-vis the gender, the aim of this study is to capture the nuances that such an association veils. Therefore, our starting point, which takes into consideration the absence of some documents, will be the period of consolidation of the ABL, when the name of a woman is considered to emerge among its founding members. This woman was the writer Júlia Lopes de Almeida, who immediately afterwards saw herself excluded from the final list of members. Also we will dedicate special attention to 1930, year in which the writer Amélia Beviláqua proposed her candidacy to the ABL and got a sound no as a reply. Besides these occurrences, which represent a true institutional emptiness, we will seek to elucidate the changes that took place in the House of Machado de Assis throughout the years, having as a turning point the year 1976, period in which women eligibility was approved. We will see that such an alteration has been followed, until now, by a rare presence of women, more specifically, by the admission of six writers: Rachel de Queiroz, Dinah Silveira de Queiroz, Lygia Fagundes Telles, Nélida Piñon, Zélia Gattai and Ana Maria Machado. From the resulting frame, we will find out whether the changes made in its statute in 1976 were, finally, indicative of a shift in the traditional and conservative structure of ABL or whether the circumstances and motivation that oriented the attainment of prestige and, consequently, a chair in the Brazilian Academy of Letters was the result of social forces which ratify the literary canon.

Thesis (MPH.) --University of Limpopo, 2018 / Background: The prevalence of HIV in South Africa has increased largely due to the combined effect of new infections, and a successfully expanded antiretroviral treatment programme, which has increased survival among people living with HIV. As the up-scaling of patients on ART has been increased, the aim of the current study was to investigate the variations of the clinical outcomes between patients initiated with CD4 < 350 and of those above 350 after the implementation of the new eligibility criteria for ARV therapy. Methods The current study used quantitative approach to retrospectively review a total of 488 records of adult patient who were registered in health facilities which were purposefully sampled from Sekhukhune District of Limpopo Province. SPSS version 23.0 was used to analyse data. Results Approximately 60% of the patients initiated on ART were having CD4 count <350 and male patients were more at 74% as compared to females at 54.7%. Patients who started ART with a baseline CD4 >350 had a high rate of lost to follow up within 3 months after start of ART at 15% than those with a baseline CD4 <350 at 10.2. More patients were lost to follow-up shortly after starting treatment at 3 months at an average of 13.8% in both CD4 counts. Majority of patients retained in care were those who started ART treatment with a baseline CD4<350 at 87.4%. Viral load completion rate at 12 months was higher than that of 6 months, at 86.8 and 80.5 respectively. Patients with a baseline CD4 >350 suppressed more than those who started ART with a baseline CD4 <350 at both 6 and 12 months at >90% suppression rate. Lastly, most of the patients died within 3 months of ART treatment and had a baseline CD4 < 350 than at 2.4% those with a baseline CD4 >350 at 0.6%. Conclusions The implementation of the new eligibility criteria of ART initiation improves the clinical outcome of patients on ART. There are still patients that are missed to be monitored viral load bloods which play a key role in determining the clinical outcomes of patients. Clinicians and nurses should adhere to the recommended time frames for monitoring of ART patients to improve clinical outcomes. Keywords: HIV/AIDS, antiretroviral therapy, clinical outcome, ART initiation; Eligibility Criteria;

En el presente trabajo de investigación se realiza un Plan de Negocios para la construcción y comercialización de 35 departamentos que conforman un Edificio multifamiliar, distribuidos en (7) pisos, (1) semisótano, (1) azotea y áreas comunes. La obra se ejecutará en un terreno de 575.68 m2 ubicado en la Urbanización Recaudadores del distrito de Ate. El proyecto será construido bajo un concepto que incorpora criterios de sostenibilidad ambiental denominado Mivivienda Verde, el cual forma parte del programa Mi Vivienda y es impulsado por el Estado Peruano. Actualmente, existe en el mercado una tendencia creciente en el otorgamiento de créditos mediante los programas Mi Vivienda. Los beneficios que generan estos proyectos eco sostenibles como (i) ahorro de hasta el 30% en consumos mensuales de agua y luz, (ii) cuota mensual más baja ya que tiene una tasa preferencial que va desde un 6.99% y un bono que varía entre 3% y 4% del monto de financiamiento (iii) y promoción de la sostenibilidad de recursos en el tiempo, han generado un impulso de las viviendas eco sostenibles y gran expectativa en el sector inmobiliario. El avance ha sido notorio, la gran demanda de las personas por obtener estos beneficios ha impulsado el interés de las constructoras e inmobiliarias para desarrollar este tipo de proyectos y en respuesta a esta tendencia, la empresa constructora inmoboliaria Acrecer ha identificado esta oportunidad de mercado que le permitirá tener mayor velocidad en la venta de los departamentos que conforman el proyecto, generando mayor rentabilidad para la empresa. Para el desarrollo de esta idea de negocio y lograr la justificación del proyecto, así como la validación del mismo, se emplearon tres fuentes de recolección primaria; entrevistas a expertos (constructoras e inmobiliarias), técnica de sondeo dentro del area de influencia y sondeo en las Ferias inmobiliarias. El levantamiento de la información se aplica en un radio de acción cercano a la localización del proyecto, los alrededores de la Urbanización Recaudadores en el distrito de Ate, asimismo en la feria inmobiliaria ExpoUrbania 2019 llevada a cabo en el Centro Comercial Jockey Plaza en el distrito de Surco, los resultados obtenidos nos lleva a confirmar que nuestro proyecto no solo es deseable, es factible y rentable, dado que, obtenemos validez y se ratifica la viabilidad del proyecto mediante indicadores económicos descritos en los criterios del Valor Actual Neto y la Tasa Interna de Retorno, después de incorporar la tasa de descuento promedio ponderada de las fuentes de financiamiento, que incorpora los riesgos no sólo del proyecto sino también del sector construcción. Como conclusión, luego de determinar la viabilidad del proyecto inmobiliario, se confirma la existencia de un nicho de mercado en el sector construcción como alternativa de inversión. / In the present research work, a Business Plan is made to propose the construction and commercialization of 35 departments that make up a multifamily housing, distributed over 7 floors and social areas. The project will be built under a concept that incorporates environmental sustainability criteria named Mivivienda Verde promoted by the peruvian state in response to the deficit of housing in Lima Metropolitana and the environmental impact as a result of man's actions. The project will be executed on a 575.68 m2 plot located in the Recaudadores Urbanization of the district of Ate. Currently, there is a growing trend in the market in granting credits through the Fund Mivivienda, Techo propio and Mivivienda Verde programs. Mivivienda Verde Fund has shown an increasing demand and dynamism in the real estate sector with 45% of the bonds placed between banks and financiers only at the beginning of 2019. The benefits generated by these eco-sustainable projects such as (i) savings of up to 30% in monthly consumption of water and electricity, (ii) lower monthly payment for credit (iii) and promotion of sustainability criteria by the| proper use of resources over time is part of the dynamism of the sector since the end of 2018 and, in response to this trend, the company Acrecer SAC has identified this market opportunity and offers to its clients the construction of a project of 35 departments under this concept, with high quality finishes in its design and construction and a post-sale service to address your doubts or needs, which makes them the pioneers in the execution of a real estate project under the concept of sustainability in the Recaudadores Urbanization in the district of Ate. For the development of this business idea and achieve the justification of the project, as well as its validation, three sources of data collection were used, described in interviews with experts, surveys to the target public and construction and real estate companies through the sounding technique. The gathering of information is applied within a radius of action of the location of the project, the surroundings of the Recaudadores urbanization in the district of Ate, as well as the ExpoUrbania 2019 real estate fair held at the Jockey Plaza Shopping Center in the district of Surco. The results obtained lead us to confirm that our project is not only desirable, but also feasible and profitable, given that, We obtain validity and the viability of the project is ratified by means of economic indicators described in the Current Value criteria Net and the Internal Rate of Return, after incorporating the weighted average discount rate of the financing sources, which incorporates the risks not only of the project but also of the construction sector. Finally; as a final conclusion, after determining the viability of the real estate project, the existence of a niche market in the construction sector as an investment alternative is confirmed. / Tesis