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For most states the methodology used for assigning Unemployment Insurance tax rates to employers arose when the program was first established in 1935. More than 80 years later, with evolving employment relationships, state systems have become outmoded. This paper critiques current experience rating methods and presents new methodologies that are much easier to operate and that improve the incentives for employers to increase employment. The proposed methods would assess taxes based on employment or payroll variation such that growing firms would have lower taxes. A simulation analysis illustrates the impact of the new methods on employer groups.  相似文献   
123.
正When my Chinese fiance and I decided to get married, there was no question about it: We would get our wedding portraits taken at one of the Chinese wedding studios that came with quaint names like "Paris," "Rome," "Golden Ladies," or "Mona Lisa. " "Are you going for the typical Chinese look? Vaseline on the lens, the works?" a British friend asked, in, shall we say, "amused" fashion.It was a Chinese tradition I would come to love; in the West, wedding photos are usually taken only during the ceremony and reception.  相似文献   
124.
This study reports two unusual cases of skull‐encephalic injuries in bathers that were caused by violent impacts with beach umbrellas. The first case concerned a 36‐year‐old man who, while lying on a sun bed, was struck on his left temple by a beach umbrella, which had been blown away by a gust of wind. The second case concerned a six‐year‐old child who was struck on the right temporal region while he was playing on the sand. Both subjects died. A review of the literature was carried out. Various skull and brain injuries caused by several objects were found, but no injuries caused by beach umbrellas were detected. There were only cases of injuries caused by normal umbrellas. These cases showed that several objects can be responsible for traumas causing skull and brain injuries, therefore forensic investigation must be supplemented by circumstantial data.  相似文献   
125.
Entomological protocols for aging blowfly (Diptera: Calliphoridae) larvae to estimate the time of colonization (TOC) are commonly used to assist in death investigations. While the methodologies for analyzing fly larvae differ, most rely on light microscopy, genetic analysis, or, more rarely, electron microscopy. This pilot study sought to improve resolution of larval stage in the forensically important blowfly Chrysomya rufifacies using high‐content fluorescence microscopy and biochemical measures of developmental marker proteins. We established fixation and mounting protocols, defined a set of measurable morphometric criteria and captured developmental transitions of 2nd instar to 3rd instar using both fluorescence microscopy and anti‐ecdysone receptor Western blot analysis. The data show that these instars can be distinguished on the basis of robust, nonbleaching, autofluorescence of larval posterior spiracles. High‐content imaging techniques using confocal microscopy, combined with morphometric and biochemical techniques, may therefore aid forensic entomologists in estimating TOC.  相似文献   
126.
Without a defendant’s appearance in court, the adjudication of criminal charges cannot proceed. The low defendant court appearance rates of Lafayette Parish, Louisiana were identified as a high priority to address. A pilot project was implemented, in which, Lafayette Parish Sheriff’s Office (LPSO) Information Officers would call defendants approximately 5–9 days before their pretrial court appearance. This process began in September 2014. LPSO staff attempted to call all non-incarcerated or diverted defendants with known contact information. LPSO staff documented when calls were made and the type of response (spoke to defendant, left a voicemail, no answer, inoperable phone or spoke to friend or family member). Calls were made to defendants with court appearances in arraignment hearings, misdemeanor pretrial and trial, felony pretrial and traffic court. Court appearance rates for all court hearings increased from 48 to 62%.  相似文献   
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There is widespread criticism of the behaviour of junior officials in post-communist Europe where they are often accused of treating citizens unfairly and soliciting presents or bribes to solve citizens' problems. To get the perspective of officials themselves we interviewed 1307 junior officials and state employees in Ukraine, Bulgaria, Slovakia and the Czech Republic. This paper focuses on their willingness to accept gifts from clients, their confessions to having done so, and the factors that lead some officials to accept gifts while others do not – factors such as occupational bargaining power and the (related) frequency of offers from clients, economic pressures, national and institutional cultures, fear of punishment, and moral perspectives on charging clients for favours. Economic pressures make officials more inclined to feel that they 'could not afford to refuse' gifts, but this motivation is only weakly related to actual behaviour. Occupational bargaining power and the frequency of offers from clients make them more likely to 'welcome' gifts or accept them 'out of politeness'– and these less excusable motivations are more strongly related to actual gift-taking.  相似文献   
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We propose a framework for understanding how the Internet has affected the U.S. political news market. The framework is driven by the lower cost of production for online news and consumers' tendency to seek out media that conform to their own beliefs. The framework predicts that consumers of Internet news sources should hold more extreme political views and be interested in more diverse political issues than those who solely consume mainstream television news. We test these predictions using two large datasets with questions about news exposure and political views. Generally speaking, we find that consumers of generally left‐of‐center (right‐of‐center) cable news sources who combine their cable news viewing with online sources are more liberal (conservative) than those who do not. We also find that those who use online news content are more likely than those who consume only television news content to be interested in niche political issues.  相似文献   
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