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The purpose of this study is to conduct a comparative analysis of the Medicare patients discharged to a long-term (acute) care hospitals (LTCH), skilled nursing facility (SNF) or inpatient rehabilitation facility (IRF) following an acute inpatient hospitalization under Medicare-severity diagnosis-related group (MS-DRG) 207. The likelihood of discharge by provider type was also examined to determine criteria informing patient discharge to a LTCH, SNF or IRF for treatment.

Retrospective cohort study, based on secondary data analysis, utilizing Medicare Provider Analysis and Review (MedPAR) File data collected by Centers for Medicare & Medicaid Services for fiscal year 2011, October 1, 2010, through September 30, 2011.

Numerous analyses were conducted upon those patients discharged to a LTCH, SNF or IRF following an acute inpatient hospitalization under MS-DRG 207. Concerning those patients discharged to LTCHs, patients were not significantly older, did not have the highest length of stay and had comparable diagnoses and diagnosis counts to those discharged to SNFs or IRFs. However, costs were significantly higher among discharges to LTCHs. Multinomial logistic regression analyses also indicated numerous associations between certain variables and discharge location.

With the aging of the US population and increasing costs of rendering services, both the Medicare population and Medicare expenditures, already at their highest levels in the history of the program, are projected to rise going forward (The Boards of Trustees, 2012). As such, recent research has focused on Part A hospitals/facilities and the variations in costs submitted and payments received for treatment/services provided. This study aims to address whether patients discharged to LTCHs, which receive higher payment(s) as a result of serving a higher proportion of medically complex beneficiaries, are more medically complex than those discharged to SNFs/IRFs.

The purpose of this paper is to examine the non‐communicable disease (NCD) known as gestational diabetes mellitus (GDM). Specifically, this paper aims to examine the influence of NCDs on health outcomes both worldwide and throughout the Islamic Republic of Iran, to discuss the current issues surrounding GDM and its impact on pregnant women and their children, and to present a new multi‐faceted approach for preventing future occurrences of GDM.

The paper examines the current issues surrounding NCDs and GDM, in terms of its prevalence and risk factors, and the efforts taken by the Iranian government to address the growing problem of GDM, through a comprehensive literature review. Further, this paper presents the basis for a new multi‐faceted approach for addressing and preventing GDM.

GDM is an NCD that can damage the health of both mothers and children. The disease has been linked to macrosomia, congenital cardiac and central nervous system abnormalities, and skeletal muscle deformities among neonates. Pregnant women who develop GDM are more likely to have induced labor, require caesarean section, and develop type 2 diabetes later in life. In the most severe cases, GDM can even result in fetal and maternal mortality. Worldwide prevalence of GDM varies by country, but Iranian women are a particularly high‐risk population. In fact, approximately one of every 20 pregnancies in Iran will be affected by complications and outcomes related to GDM.

In response to growing concerns surrounding the current prevalence of GDM both worldwide and within the Islamic Republic of Iran, along with the associated impact of GDM on health outcomes, the paper presents a multi‐faceted approach for addressing this NCD. This approach will involve a consolidated program of prevention and control with a focus on health‐care solutions which promote both awareness and education.

What copulas are, their estimation, and use is illustrated using a geographical diversification example. To accomplish this, dependencies between county-level yields are calculated for non-irrigated wheat, upland cotton, and sorghum using Pearson linear correlation and Kendall's tau. The use of Kendall's tau allows the implementation of copulas to estimate the dependency between county-level yields. The paper aims to discuss these issues.

Four parametric copulas, Gaussian, Frank, Clayton, and Gumbel, are used to estimate Kendall's tau. These four estimates of Kendall's tau are compared to Pearson's linear correlation, a more typical measure of dependence. Using this information, functions are estimated to determine the relationships between dependencies and changes in geographic and climate data.

The effect on county-level crop yields based on changes of geographical and climate variables differed among the different dependency measures among the three different crops. Implementing alternative dependency measures changed the statistical significance and the signs of the coefficients in the sorghum and cotton dependence functions. Copula-based elasticities are consistently less than the linear correlation elasticities for wheat and cotton. For sorghum, however, the copula-based elasticities are generally larger. The results indicate that one should not take the issue of measuring dependence as a trivial matter.

This research not only extends the current literature on geographical diversification by taking a more detailed examination of factors impacting yield dependence, but also extends the copula literature by comparing estimation results using linear correlation and copula-based rank correlation.

To alert companies and individuals subject to regulation and investigation by the US Securities and Exchange Commission (SEC) of potential arguments to enforce time limits on enforcement actions that have heretofore commonly been ignored.

Analyzes two cases - one recently decided and one pending - in US Courts of Appeals, explains significance of issues at stake.

The Courts of Appeals for District of Columbia Circuit has recently reviewed, and the Court of Appeals for the 11th Circuit will soon decide whether statutory timing provisions effectively remove SEC power to bring enforcement actions past their deadlines, at least in some circumstances.

Depending on the outcomes of the cases, companies and individuals may gain a new procedural defense or two against SEC enforcement actions. They may also expect the SEC to respond by more actively seeking tolling agreements, and/or being more cautious in issuing Wells notices.

Guidance based on pending decisions interpreting US securities law, may bring regulatory adjustments to agency practice and procedure.

This study examines whether US effective tax rates on foreign income of US multinationals (MNCs) vary according to the favorability of US macroeconomic conditions relative to those of non-US countries. We use the pre-Tax Cuts and Jobs Act of 2017 regime as our setting and present evidence that US effective tax rates on foreign earnings are higher (lower) in periods when macroeconomic conditions in the US are favorable (unfavorable) relative to those elsewhere in the world. These results imply that firms seek to maximize after-tax returns when making asset allocation decisions, even when faced with US repatriation tax costs. We provide further evidence indicating that our primary results vary predictably according to certain firm characteristics, namely the ability to acquire funds for investment through less expensive means than repatriation of foreign profits, high intangible asset intensity, and tax aggressiveness. Finally, we show that economic uncertainty in the US counters the positive effects of favorable US macroeconomic conditions on US effective tax rates on foreign earnings. Our findings have implications for the policy debate around the US taxation of foreign earnings and provide a (partial) explanation for the observed lower-than-expected levels of repatriation activity following the implementation of the Tax Cuts and Jobs Act of 2017.

Gender and disability are intimately connected as embodied experiences that young people navigate interactionally. Disabilities scholars have theorized that men and women with chronic health conditions face uniquely gendered challenges. Theories of gender and disability centered on youth continue to gain prominence as the population of children and young adults with chronic health conditions grows. This study draws on data from 22 in-depth interviews with young adults diagnosed with chronic health conditions in childhood in the United States. Women, men, and gender nonbinary individuals report that doing disability in interactions in childhood meant doing gender in expected feminine ways. Specifically, interviewees described increased empathy, a deep understanding of their own emotions, and the ability to use adversity to connect with and benefit others as expectations. Interviewees employed or resisted doing gender in ways that reflected individuals' gender locations. Women and nonbinary individuals saw feminine performance as a sign of weakness, often resisting demonstrating it in interactions. On the other hand, feminine performance reportedly impacted men in the sample in positive ways. This study takes a life course approach to illuminate how the ableist expectations expressed to disabled children are gendered and impact how disabled young adults negotiate an ableist world.