Friday, November 30, 2012

Cheap and Easy Bathroom Improvements

Want to spruce up your bathroom without spending a bundle? Here are some do-it-yourself ideas that use off-the-shelf items that you can easily implement to give your bathroom(s) an overall face lift without the hassle of construction or the inconvenience of having you facilities out of order for an extended time.

Mirrors

Often, simply replacing a boring vanity mirror over the sink with an antique, or retro-style, version can greatly perk up your bathroom?s overall appearance. You can also purchase self-sticking mirror tiles and place them strategically on the facing walls across from the vanity to create the illusion of more space while increasing the amount of light in your bathroom as it is amplified by bouncing around the reflections. You can also purchase a stand-alone mirror to sit in the corner of the bathroom counter to add further dimension to your bathroom space.

Trim Tiles

Often the baseboards and trim around the bathtub/shower show signs of age long before the walls and ceiling because of moisture accumulation. Old baseboards and unsightly trim can be removed and replaced with colorful ceramic tiles that add depth and color to your bathroom floor plan. You can continue the pattern along the side of the shower, around windows, behind the counter or even create a tile border around the inside of the bathroom door frame.

Lighting

The rather industrial overhead light fixtures used in many bathrooms often creates a harsh, glaring atmosphere that washes out even the most carefully planned d?cor. Overhead lights can be replaced with softer colored bulbs that coordinate with your bathroom?s color scheme. Small lamps with colorful shades can be placed on the counters or vanity tables to add a splash of color. Strategically placed night lights can eliminate the need for switching on the bright overhead lights for sleepy nocturnal visits and a row of white Christmas lights trimming the vanity mirror can add just the right touch of illumination for primping.

Shower Curtain

Another victim of the moisture in a bathroom is the shower curtain which tends to collect unsightly mold and mildew that causes it to slowly deteriorate. A crisp, new, colorful shower curtain can greatly improve the overall appearance of a bathroom and suggest new colors that can be incorporated into the towels, wash rags and curtains. If you have a glass shower door that has become murky, remove it from the hinges and treat it to a thorough cleaning using an agent designed to dissolve hard water scales. If the glass or tiles around the shower has become scratched from harsh minerals, wiping them down with wet fabric softener sheets can restore their polished appearance and also keeps future soap scum from sticking to the surface.

Faucets and Shower Heads

Unless you have recently replaced your bathroom faucets, you could well be wasting water since a new generation of low-flow faucets has been introduced. These stylish bathroom faucets can be easily installed by a layman and greatly improve the overall look of your bathroom. To give your shower a face lift and create a whole new bathing experience, looking into shower heads that have multiple settings including massage pulses and multi-directional water streams. Many of the newer shower heads include detachable sprayers that come in handy for all kinds of washing chores.

Bath Mats

The final way to liven up your bathroom without going through a lot of trouble is to purchase fresh, coordinating rugs, runners and absorbent bath mats. These can be all the same color or you can mix and match patterns with solids for a more interesting effect.

Alex Wayne is a home-improvement blogger who works with companies like MTBMechanical.com to write helpful and informative blog articles based on information directly from home-improvement and construction experts.

Source: http://www.everydayhowto.net/house-and-home/cheap-and-easy-bathroom-improvements/?utm_source=rss&utm_medium=rss&utm_campaign=cheap-and-easy-bathroom-improvements

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10 Questions To Ask When Choosing An Accountant | Tax Help HQ

The vast majority of small businesses could use the services of an accountant. The number of ways in which it is possible to introduce errors into your business through accounting practices is staggering. Your accounting includes issues related to payroll, monitoring profitability, inventory control, avoiding penalties and interest on taxes, and much, much more. It is wise to select a competent professional in this field to help you navigate the minefield of accounting pitfalls. Selecting such a professional can be difficult, especially since not all accountants are created equal. Here are some questions to ask to help ensure that you are selecting the best accountant you can for your business.

1. Are they recommended by a trusted colleague?

One way to start the search for an accountant is to ask people that you already trust for suggestions. Your banker, insurance agent, attorney, and financial planner most likely know and work with accountants on a regular basis. Also inquire to the companies that you do business with, such as you barber, florist, butcher, and plumber. Chances are, these sorts of business owners use an accountant for some business functions, since these tend to be the types of business owners that are excellent at what they do, but not so great with dealing with the complexities of taxes and accounting.

2. Ask around your Chamber of Commerce.

If you are familiar with your local Chamber, they can be an excellent resource. You can ask at Chamber events for referrals to accountants, and you are likely to meet many such service providers at Chamber functions, trade events, and leads groups. Also, many Chambers have an internal complaint system and can let you know whether or not complaints have been issued locally against an accountant or firm.

3. Do they have any complaints with the Better Business Bureau?

When many individuals decide to take action and make a complaint against a firm, they often think first of the BBB. Check with your local division, or look them up online, and make sure that the company you are considering hiring has a good record with the BBB. If they have a Gold Star award from the BBB, then you?re on the right track to working with a company that is reputable and stands by their word. The BBB?s new letter grading system can also help you in selecting a good firm.

4. Have they ever been investigated by your state Attorney General?s office or state board of accountancy?

This is another place to do your own due diligence. Complaints with the state AG or Board of Accountancy is an automatic red flag and should be highly considered before selecting a firm.

5. What services do they provide, and what services do you NEED?

Think about exactly what you?re looking for in a service provider. Do you need full service accounting, outsourcing all functions to another person or firm? Or do you just need year-end tax preparation? Knowing the answer to what services you need will help you pick the best person to do what you need, and will affect your budget for getting it done. For example, if you just need tax preparation, then you might be better off with an experienced tax preparer instead of a CPA firm that mostly does auditing and general accounting. If you only need payroll services, then you might want to hire a payroll company rather than a bookkeeper that does payroll on the side. If you need the books updated weekly or monthly, most communities have competent, independent full charge bookkeepers that you can hire.

If you?re looking for somebody to come set up your books and show you how to use your accounting software, you may want to consider a general CPA or a competent bookkeeper. If you do all your own books using Peachtree, Quickbooks, MS Money, or another popular commercial software package, it can be very helpful to have somebody to call should something go wrong. The large commercial accounting software publishers all provide some sort of certified expert rating system for individuals that are experts on using their software. You may want to look for and consult with such a certified expert on your particular accounting software. For example, Intuit offers its Quickbooks Certified ProAdvisor program to consultants. Finding one of these certified individuals can really help you a lot if you?re doing the books yourself.

If your only interest is in tax compliance, look for a CPA that specializes in taxation, or an Enrolled Agent (EA). An EA is an individual licensed directly by the U.S. Treasury to handle tax matters, and this individual can represent you before the IRS just like a CPA or an attorney. By nature of the credential, EAs are dedicated tax professionals and are generally more competent in areas of tax issues than a general CPA, unlicensed tax preparer, or bookkeeper.

Selecting the type of professional you need is a serious consideration in this process, and depends largely on what you plan on doing yourself, and what you expect to need help with.

6. Are they licensed in some way?

Credentials are not always the most important thing to consider, but they do reflect at least a minimum level of professional competency, in theory. If they are a CPA, they?ve passed a rigorous four part examination and have at least a bachelor?s degree in accounting and two years of professional experience, at a minimum. If they are an Enrolled Agent, they have passed a very rigorous three part exam covering individuals, businesses, and practices and ethics that is administered directly by the Internal Revenue Service.

The individual preparing your tax returns, doing your books, or processing your payroll doesn?t necessarily need credentials in order to do the tax and do it right, so experience is a critical piece of the puzzle you?ll want to inquire about.

Do keep in mind that if you?re audited by the IRS, only CPAs, EAs, or attorneys can represent you, unless you wish to represent yourself, which is not recommended.

7. How much experience do they have?

How many years have they been doing what they do? What type of companies do they generally work with, such as which industries and what size companies? Inquire as to how many of each of your type of entity they work with each year. If they?re experienced working with your type of legal entity, within your industry, or your size of company, they might be a good fit.

8. How do they charge, and how much?

Don?t be afraid to ask about the money. Some firms will charge by the hour, or on a piece rate for the type of work being done. Bookkeepers will usually charge an hourly rate, while tax preparers often charge a flat rate per form and schedule. If your tax return is pretty complex, expect to pay more, which could be a base rate plus an hourly rate for doing accounting work to generate the numbers needed for various line items on the return. If you?ll be seeking software assistance, find out what they will charge for this, usually at an hourly rate. It can?t hurt to know whether you?ll be over your head in terms of what you can reasonably afford for the services you are seeking.

A word of caution: Price should not be the ultimate determining factor when decided who to use and what services to do yourself. If you?re genuinely over your head when it comes to certain tasks, don?t be afraid to spend the money. There?s an old saying that goes like this, ?Do what you do best, hire out the rest.? Accounting can be one of the most frustrating aspects of owning a business, and trying to do it all yourself can take time away from what you should be doing, which is running your business to the best of your ability to generate a profit.

9. Are you comfortable with the individual?

Even if you hire a large firm to do your accounting, there is still going to be an individual person that will be doing the work and with whom you will work with almost exclusively. You need to sit down with this person and make sure that you are comfortable working with them. If anything makes you uncomfortable in any way, you need to find somebody else. Think about it: This person is going to have access to an incredible amount of private financial information, so it has to be somebody you feel comfortable trusting.

10. Don?t be afraid to make a change.

Even after selecting somebody to work with, don?t be afraid to find somebody else if things aren?t working out. Your accounting is too important to the success of your business to leave it in the hands of an incompetent person or somebody you don?t completely trust. Problems with your current accountant could range from having just plain bad interpersonal chemistry to gross incompetence on their part, or perhaps you have the wrong specialist to meet your needs. Regardless, don?t hesitate to take your business elsewhere, since your accounting, bookkeeping, and taxes are simply that important to the life of your business.

Using the ten steps outlined in this article will give you a great start towards finding the accountant that is right for you. Identify the type of professional that can best provide the services you need, ask around for referrals, then check them out and interview them personally. This process will ensure that you get the best accountant for your business needs.

Source: http://taxhelphq.com/blog/personal-finance/10-questions-to-ask-when-choosing-an-accountant/?utm_source=rss&utm_medium=rss&utm_campaign=10-questions-to-ask-when-choosing-an-accountant

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Thursday, November 29, 2012

Drug may offer new approach to treating insomnia

ScienceDaily (Nov. 28, 2012) ? A new drug may bring help for people with insomnia, according to a study published in the November 28, 2012, online issue of Neurology?, the medical journal of the American Academy of Neurology.

The drug, suvorexant, blocks the chemical messengers in the brain called orexins, which regulate wakefulness. Other drugs for insomnia affect different brain receptors.

Taking the drug suvorexant increased the amount of time people spent asleep during the night, according to the study. The study involved 254 people ages 18 to 64 who were in good physical and mental health but had insomnia that was not due to another medical condition.

The participants took either the drug or a placebo for four weeks, then switched to the other treatment for another four weeks. The participants spent the night in a sleep laboratory with their sleep monitored on the first night with each treatment and then again in the fourth week of each treatment.

While taking the drug, participants' "sleep efficiency," which reflects the total amount of time they slept during a fixed, eight hour time in bed, improved by 5 to 13 percent compared to those taking the placebo. They also experienced 21 to 37 fewer minutes awake during the night after they had fallen asleep than those who took the placebo. "This study provides evidence that suvorexant may offer a successful alternative strategy for treating insomnia," said study author W. Joseph Herring, MD, PhD, of North Wales, Penn., Executive Director of Clinical Research with Merck, the maker of suvorexant, and a member of the American Academy of Neurology. "Suvorexant was generally well-tolerated, and there were no serious side effects."

Herring said larger, longer studies have recently been conducted on suvorexant, along with studies to determine whether the drug could be safe and effective for elderly people, who make up a large percentage of those suffering from insomnia.

Merck has submitted a new drug application for the treatment with the U. S. Food and Drug Administration.

The study was funded by Merck Research Laboratories.

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The above story is reprinted from materials provided by American Academy of Neurology.

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Disclaimer: This article is not intended to provide medical advice, diagnosis or treatment. Views expressed here do not necessarily reflect those of ScienceDaily or its staff.

Source: http://feeds.sciencedaily.com/~r/sciencedaily/top_news/top_health/~3/CPernaX8GXw/121128162157.htm

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ACC announces television and football game times for November 24

You are here: home > sports > football

Posted Tuesday, November 13, 2012

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Greensboro, NC ? The Atlantic Coast Conference Monday announced that ESPN has declared its final six-day option of the year for the games of Nov. 24. ESPN will hold five ACC controlled games and announce those game times and networks no later than by noon on Sunday, Nov. 18.

The ACC did announce three gametimes for Nov. 24.

Saturday, November 24
Georgia Tech at Georgia, ESPN, Noon #GTvsUGA
Florida at Florida State, ABC,ESPN or ESPN2*, 3:30 pm #UFvsFSU
South Carolina at Clemson, ESPN or ESPN2*, 7 p.m. #SCARvsCLEM
Boston College at NC State, TBA* #BCvsNCSU
Miami at Duke, TBA* #MIAvsDUKE
Maryland at North Carolina, TBA* #MDvsUNC
Virginia at Virginia Tech, TBA * #UVAvsVT
Vanderbilt at Wake Forest, TBA* #VANDYvsWAKE

*Game times and networks to be announced no later than by noon on Sunday, Nov. 18.

All Times are Eastern


ACC Network: http://www.theacc.com/accnetwork/schedule.html

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Source: http://www.chathamjournal.com/weekly/sports/football/acc-tv-game-times-nov-24-121113.shtml

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WebOS raised from the dead again, this time as an Android app [video]

Mitt Romney can take some solace in his devastating loss on Nov. 6: at least he won the voters who really count. That's the thesis anyway of top adviser Stuart Stevens, who penned an op-ed in the Washington Post on Wednesday arguing that by winning wealthier and whiter voters, Romney secured the moral victory over Obama. "On Nov. 6, Mitt Romney carried the majority of every economic group except those with less than $50,000 a year in household income," Stevens wrote. "That means he carried the majority of middle-class voters. ...

Source: http://news.yahoo.com/webos-raised-dead-again-time-android-app-video-035619982.html

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Wednesday, November 28, 2012

Disparities in the Burden of HIV/AIDS in Canada

BackgroundWe aimed to characterize changes in patterns of new HIV diagnoses, HIV-related mortality, and HAART use in Canada from 1995 to 2008.MethodsData on new HIV diagnoses were obtained from Health Canada, HIV-related mortality statistics were obtained from Statistics Canada, and information on the number of people on HAART was obtained from the single antiretroviral distribution site in British Columbia (BC), and the Intercontinental Marketing Services Health for Ontario and Quebec. Trends of new HIV-positive tests were assessed using Spearman rank correlations and the association between the number of individuals on HAART and new HIV diagnoses were estimated using generalized estimating equations (GEE).ResultsA total of 34,502 new HIV diagnoses were observed. Rates of death in BC are higher than those in Ontario and Quebec with the rate being 2.03 versus 1.06 and 1.21 per 100,000 population, respectively. The number of HIV infected individuals on HAART increased from 5,091 in 1996 to 20,481 in 2008 in the three provinces (4 fold increase). BC was the only province with a statistically significant decrease (trend test p<0.0001) in the rate of new HIV diagnoses from 18.05 to 7.94 new diagnoses per 100,000 population. Our analysis showed that for each 10% increment in HAART coverage the rate of new HIV diagnoses decreased by 8% (95% CI: 2.4%, 13.3%)InterpretationExcept for British Columbia, the number of new HIV diagnoses per year has remained relatively stable across Canada over the study period. The decline in the rate of new HIV diagnoses per year may be in part attributed to the greater expansion of HAART coverage in this province.

Robert S. Hogg1,2, Katherine Heath1, Viviane D. Lima1,3, Bohdan Nosyk1, Steve Kanters2, Evan Wood1,3, Thomas Kerr1,3, Julio S. G. Montaner1,3*

1 British Columbia Centre for Excellence in HIV/AIDS, Vancouver, Canada, 2 Faculty of Health Sciences, Simon Fraser University, Burnaby, Canada, 3 Faculty of Medicine, University of British Columbia, Vancouver, Canada

Background

We aimed to characterize changes in patterns of new HIV diagnoses, HIV-related mortality, and HAART use in Canada from 1995 to 2008.

Methods

Data on new HIV diagnoses were obtained from Health Canada, HIV-related mortality statistics were obtained from Statistics Canada, and information on the number of people on HAART was obtained from the single antiretroviral distribution site in British Columbia (BC), and the Intercontinental Marketing Services Health for Ontario and Quebec. Trends of new HIV-positive tests were assessed using Spearman rank correlations and the association between the number of individuals on HAART and new HIV diagnoses were estimated using generalized estimating equations (GEE).

Results

A total of 34,502 new HIV diagnoses were observed. Rates of death in BC are higher than those in Ontario and Quebec with the rate being 2.03 versus 1.06 and 1.21 per 100,000 population, respectively. The number of HIV infected individuals on HAART increased from 5,091 in 1996 to 20,481 in 2008 in the three provinces (4 fold increase). BC was the only province with a statistically significant decrease (trend test p<0.0001) in the rate of new HIV diagnoses from 18.05 to 7.94 new diagnoses per 100,000 population. Our analysis showed that for each 10% increment in HAART coverage the rate of new HIV diagnoses decreased by 8% (95% CI: 2.4%, 13.3%)

Interpretation

Except for British Columbia, the number of new HIV diagnoses per year has remained relatively stable across Canada over the study period. The decline in the rate of new HIV diagnoses per year may be in part attributed to the greater expansion of HAART coverage in this province.

Citation: Hogg RS, Heath K, Lima VD, Nosyk B, Kanters S, et al. (2012) Disparities in the Burden of HIV/AIDS in Canada. PLoS ONE 7(11): e47260. doi:10.1371/journal.pone.0047260

Editor: Nicolas Sluis-Cremer, University of Pittsburgh, United States of America

Received: June 22, 2012; Accepted: September 11, 2012; Published: November 27, 2012

Copyright: ? 2012 Hogg et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

Funding: The study is funded by: Dr. Montaner's Avant-Garde Award (No. 1DP1DA026182-01) from the National Institute of Drug Abuse (NIDA), at the US National Institutes of Health (NIH). The funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript.

Competing interests: The authors have declared that no competing interests exist.

* E-mail: jmontaner@cfenet.ubc.ca

Introduction?Top

Every year 3,300 men and women in Canada are diagnosed with HIV infection. Extrapolating from national estimates, 65,000 Canadians are now living with HIV [1] and based on this 2008 estimate and the current rate of new infections this number could double within the next 15 years.

Canadians living with HIV come from all facets of society and from all regions [1]?[6]. Nearly half of these infections (48%) are among men who have sex with men. Other groups disproportionally affected by HIV in Canada include injection drug users (IDUs), Aboriginal Peoples, and migrants from endemic countries. Though, most Canadians living with HIV reside in Ontario, Quebec and British Columbia, the fastest growing epidemic in Canada is in Saskatchewan where on average 200 new people are diagnosed with HIV infection each year [7].

Untreated HIV infection leads to progressive immune system failure, which in turn leads to the development of opportunistic infections and cancers that ultimately lead to death within 10 to 15 years [8]. Since 1996, with the advent of highly active antiretroviral therapy (HAART) HIV disease has become a chronic manageable condition with a near-normal life expectancy [9]?[11].

Observational research has consistently shown that HAART use is associated with marked reductions in HIV transmission in sero-discordant couples and IDUs [12], [13]. More recently, a prospective randomized trial definitively confirmed that immediate use of HAART decreased genetically linked sexually transmitted HIV infection by 96.3% among HIV sero-discordant couples [14].

Health care in Canada is provided under the auspices of the National Health Insurance Program, often referred to as ?Medicare? [15]. This is designed to ensure that all residents have reasonable and affordable access to medically necessary hospital and physician services. Provincial and territorial governments are responsible for the management, organization and delivery of health services for their residents. HAART is subsidized across Canada, however the nature and extent of the subsidy varies across the country. HAART is free in British Columbia, while in Quebec and Ontario it is covered by either public or private insurance through a series of programs, and access may vary according to socioeconomic status [16].

In this study, we aimed to characterize changes in regional patterns for new HIV diagnoses, HAART use, mortality and averted cases in selected Canadian provinces over the past two decades.

Methods?Top

A population-based approach was used to characterize annual trends new HIV-positive diagnoses, HIV-related mortality, and HAART use in Canada from 1995 to 2008 [17]. Our analysis first focused on all Canada, then the three provinces with the largest epidemic and then the health authorities in British Columbia. Below we describe how these data were collected from published sources (also see Table 1) and how the collected data were then analyzed.

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Table 1. Data sources used in this study spanning the period 1995 to 2008.

doi:10.1371/journal.pone.0047260.t001

Data sources

The numbers of new HIV-positive cases by province and health authority in British Columbia were obtained from the latest available reports produced by Health Canada [2] and British Columbia Centre for Disease Control [18]. These reports provided the number of new positive tests for each province and territory and for the health authorities in British Columbia.

HIV/AIDS mortality data were obtained from the most recently published reports produced by Statistics Canada [19] and by British Columbia Vital Statistics. Deaths, in which HIV/AIDS was reported as the underlying cause of death, were classified according to the International Classification of Diseases ICD, version 9, from 1987 to 1999 (codes 042?044), [20] or ICD, version 10, from 2000 onwards (codes B20?B24) [21].

The number of people on HAART in British Columbia was obtained from direct counts reported by the single antiretroviral dispensing facility in the province, based at the BC-Centre for Excellence in HIV/AIDS. The number on HAART in Ontario and Quebec were obtained from counts of prescriptions generated by Intercontinental Marketing Services (IMS) Health for these two provinces. These numbers included both retail and non-retail prescriptions. While the retail numbers were readily available, the non-retail values had to be estimated using the number of prescriptions in Canada and market share of non-retail drugs for each province. It should be noted that non-retail accounts for a negligible amount of the prescription in Quebec and Ontario.

Data on the number of HIV-positive people living in British Columbia, Ontario and Quebec were based on estimates produced by Health Canada [1] and by a provincial report for Ontario [22]. Only the 2005 and 2008 values were available for British Columbia and Quebec, the other values were interpolated by taking into account changes in the number of new positive tests per year.

Finally, national and provincial population figures were obtained from annual estimates produced by Statistics Canada [23].

Outcomes of interest

Five population health indicators were calculated for this study. Rates of new HIV-diagnoses and deaths were calculated for all provinces and for the health authorities in British Columbia. We also calculated the rates of HAART coverage and averted HIV cases and deaths for the three provinces with the largest epidemics ? British Columbia, Ontario and Quebec. All rates were expressed per 100,000 populations.

Statistical analysis

Rates of new HIV-diagnoses and deaths were calculated by dividing the number of cases or deaths by the total population for that province. HIV HAART coverage was estimated by dividing the number of people on HAART in a province by the number of people estimated to be HIV-positive in that jurisdiction. Averted cases and deaths were estimated by using the pre-HAART rate for 1995 and then applying it to subsequent years to estimate the averted cases that were due to either a decrease or increase rates of new cases or deaths in subsequent years. Rates of averted cases and deaths were then calculated by dividing the number of averted cases or deaths by the total population for that province. Trends in new diagnoses were assessed using Spearman rank correlations. 95% Confidence intervals (95% CIs) were calculated for averted HIV cases and deaths.

In order to assess the association between HAART coverage and rate of positive tests, we used generalized estimating equations (GEE) to solve a negative binomial regression. The GEE used an autoregressive correlation matrix to account for the clustering of observations within provinces, across time. An offset accounted for the differences in provincial population sizes and the negative binomial accounted for the over-dispersion. As we do not have reliable data on the distribution of CD4 counts for the whole population infected with HIV in these three provinces, HAART coverage is based on everyone estimated to be infected rather than only those eligible for treatment.

The BC Centre for Excellence in HIV/AIDS and the researchers are funded by the British Columbia Government, as well as by peer-reviewed grants and by foundations or industry grants (see full disclosure statement). The funding sources had no role in the choice of methods, the contents or form of this work, or the decision to submit the results for publication. The Centre's HIV/AIDS Drug Treatment program has received ethical approval from the University of British Columbia Ethics Review Committee at its St. Paul's Hospital site. The program also conforms with the province's Freedom of Information and Protection of Privacy Act.

Results?Top

In 2008, there were an estimated 65,000 people living with HIV in Canada, with 55,947 (86.1%) residing in the provinces of Ontario, Quebec and British Columbia (see Table 2). A total of 5,141, 8,753, and 6,587 individuals were on HAART in these three provinces, respectively; with highest rate of HAART coverage being in British Columbia at 45%, followed by Quebec at 37% and Ontario at 32% in 2008. If 1995 rates applied Quebec and British Columbia had the highest rates of averted deaths, followed by Ontario.

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Table 2. Characteristics of those infected with HIV in British Columbia, Ontario and Quebec, 2008.

doi:10.1371/journal.pone.0047260.t002

Figure 1 highlights temporal changes in rates of new HIV diagnoses (Panel A) 1995 to 2008 and in rates of HIV-related mortality (Panel B) from 1995 to 2008. A total of 34,502 new HIV diagnoses occurred in Canada from 1995?2008. Over the study period, British Columbia was the only province with a statistically significant decrease in new HIV diagnoses from 18.05 to 7.94 per 100,000 population (p<0.001). New HIV diagnoses per year remained essentially constant for all other provinces except for the Prairies, where rates increased four fold (driven by new infections in the province of Saskatchewan). A total of 8,546 HIV-related deaths were reported by Statistics Canada for the years 1995?2008. Although, rates of mortality decreased in all provinces and regions, the highest rate of decline was in Quebec with 7-fold decrease over the study period. Rates in Ontario and British Columbia also decreased 6 and 4-fold respectively.

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Figure 1. Rates of new HIV-related diagnoses and deaths in Canada.

Panel A: New HIV-positive cases, by region, 1995?2008. Panel B: HIV-related deaths, by region, 1995?2008.

doi:10.1371/journal.pone.0047260.g001

The estimated number of HIV infected individuals on HAART and the rate of HAART coverage for the provinces of Ontario, Quebec and British Columbia, from 1995 to 2008 are shown in Figure 2 (Panels A and B). Based on IMS Health figures for Quebec and Ontario and direct counts for British Columbia, we observed significant increases in HAART use in all three provinces over the study period. Prior to 1996 only a small group of people were on HAART as part of a prospective clinical trial in BC [24]. From 1996 to 2009, the number of HIV infected individuals on HAART increased from 914 to 8,753 in Ontario, 295 to 6,587 in Quebec and 2,419 to 5,625 in British Columbia. HAART coverage was highest in British Columbia, followed then by Quebec and Ontario.

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Figure 2. HAART use in British Columbia, Ontario and Quebec, 1995?2008.

Panel A: Number of HIV infected individuals on HAART. Panel B: Percent HAART coverage.

doi:10.1371/journal.pone.0047260.g002

The results of the negative binomial regression showed that the rate of new HIV diagnoses decreased by 8% (95% CI: 2.4%, 13.3%) for each increase of 10% in HAART coverage. Figure 3 (Panels A and B) highlights number and rates of averted HIV cases for the provinces of British Columba, 1995?2008. British Columbia has averted more cases of HIV than Quebec and Ontario combined. In 2008, British Columbia averted 10.33 cases per 100,000 population (95% CI: 9.39, 11.34) compared to 3.40 (95% CI: 3.09, 3.73) and 0.33 (95% CI: 0.22, 0.49) averted cases per 100,0000 population for Ontario and Quebec respectively.

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Figure 3. Averted HIV cases in British Columbia, Ontario and Quebec, 1995 to 2008.

Panel A: Number of averted cases per year with 95% CIs. Panel B: The rate of averted cases per year with 95% CIs.

doi:10.1371/journal.pone.0047260.g003

Figure 4 (Panels A and B) highlights number and rates of averted HIV deaths for the provinces of British Columba, Ontario and Quebec 1995?2008. In 2008, the rate of averted deaths was 5.87 per 100,000 population (95% CI: 5.18, 6.62) in British Columbia compared to 5.17 (95% CI: 4.79, 5.58) and 6.87 (95% CI: 6.30, 7.47) averted deaths per 100,000 population for Ontario and Quebec respectively.

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Figure 4. Averted HIV deaths in British Columbia, Ontario and Quebec, 1995?2008.

Panel A: Number of averted deaths per year with 95% CIs. Panel B: The rate of averted deaths per year with 95% CIs.

doi:10.1371/journal.pone.0047260.g004

Figure 5 (Panels A and B) highlights rates of new HIV-related diagnoses and deaths in British Columbia for the years 1995 to 2008. The cumulative number of new HIV diagnoses in the province was 6,374 over the study period. Rates of new HIV diagnoses decreased significantly in all health authorities but most notably in the Vancouver Coastal Health Authority. Over the study period, a total of 1,956 HIV-related deaths were observed. The largest decline in rates of new diagnoses and mortality was again observed in the Vancouver Coastal Health Authority.

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Figure 5. Rates of new HIV-related diagnoses and deaths in BC.

Panel A: New HIV-positive cases, by health authority, 1995?2008. Panel B: HIV-related deaths, by health authority, 1995?2008.

doi:10.1371/journal.pone.0047260.g005

Interpretation?Top

Our results demonstrate that for each 10% incremental increase in HAART coverage in the provinces of British Columbia, Ontario, and Quebec, the rate of new HIV diagnoses decreased by 8% (95% CI: 2.4%, 13.3%). British Columbia stands alone in Canada, as the only jurisdiction showing a steady decline in the rate of HIV new diagnoses. These disparities maybe at least partially attributed to the greater expansion of HAART coverage in British Columbia, especially in the Vancouver Coastal Health Authority [25], as well as the implementation of other HIV prevention interventions, including novel harm reduction strategies aimed at IDUs [26], [27].

Rates of mortality have also decrease sharply, particularly in Quebec and to a lesser extent in Ontario. Rates of mortality have declined less in BC. To what extent this is a true phenomenon or is due to an ascertainment bias remains to be established. The latter could be due to enhanced data capture regarding mortality in BC with regular linkages with Vital Statistics enhanced by direct physician reporting to the centralized BC-CfE program.

Since the advent of HAART, HIV-positive individuals accessing treatment have seen a substantial reduction in HIV-related morbidity and mortality [28], [29]. The life expectancy of HIV-positive individuals on therapy now approaches that of uninfected individuals, transitioning HIV from a fatal disease to a manageable chronic condition [11], [30]. Further, a large body of global research suggests that widespread access to HAART plays an important role in reducing HIV incidence at the population level. The concept of ?HIV Treatment as Prevention? is founded on the basis that HAART lowers the amount of virus in the body and can thus reduce the chance of treated individuals spreading HIV. HAART has shown to predictably prevent vertical and percutaneous HIV transmission [31], and to curb sexual transmission between sero-discordant couples [12], [13]. Increased HAART access has been associated with reduced HIV incidence by approximately 50% in Taiwan [32], 60% in San Francisco [33] and 60% in British Columbia [17]. Most recently, HPTN 052 ? a randomized trial of HIV sero-discordant (primarily heterosexual) couples ? provided definitive proof of the efficacy of HIV Treatment as Prevention [14]. The study reported a 96% decrease in the risk of sexual transmission of HIV with immediate HAART in this setting. Of note, immediate HAART was also associated with a 41% decrease in the combined endpoint of disease progression and death, as well as an 83% reduction in the incidence of extra-pulmonary TB. Consequently, it has been argued that rapid expansion of HAART coverage should be considered a clinical and human rights priority as a means to improve HIV-related quality of life and survival, and to reduce HIV incidence and eventually HIV prevalence [25]. Vital statistics reports indicate that HIV/AIDS-related mortality have steadily decreased in Canada since 1995, as a result of the increased access to HAART [19]. However, our results show that HIV/AIDS-related mortality rates were consistently above the national average in some provinces. This relates to the fact that the HIV is not randomly distributed within the population, but rather is overrepresented within certain groups, which are expected to have higher rates of mortality, such as injection drug users and First Nations individuals in British Columbia [2]. Lack of access to health care services and limited uptake of HAART within these populations [34] have previously been shown to be important drivers of excess HIV/AIDS-related mortality in Canada, despite the existence of a socialized medical system nationally [16].

Readers should be cautious when interpreting our results. New HIV-diagnoses are not equivalent to incident infections, as they may have occurred over a variable period of time before the first positive test was obtained. Therefore, true incidence cannot be calculated due to impact of delayed and undiagnosed HIV infections, which Health Canada estimates may reach 26 per cent of cases [35]. HIV/AIDS-related mortality rates are underestimated, as problems of misdiagnosis and underreporting are also common, particularly with respect to the reporting of the underlying causes of death. We have previously shown that physician reporting underestimates HIV/AIDS-related mortality by up to 40% [36] and that a large proportion of HIV-positive men and women on HAART no longer die directly of HIV-related complications [37]. As such, the figures presented in this study may significantly underestimate the impact on HIV/AIDS-related mortality rates. Readers should also note, while the number of individuals on HAART in British Columbia was derived from the single antiretroviral drug repository, the same number for Ontario and Quebec was based on IMS Health data, which may not be equally accurate, as it reflects drug distributed rather than patients on therapy. Finally, estimates of HAART coverage are based on those infected in the province rather those that are eligible for treatment, as we do not have accuracy estimates of CD4 distributions in these provinces over time.

Conclusions

We demonstrated that for each 10% increase in HAART coverage in three provinces with the largest epidemic the rate of new HIV diagnoses decreased by 8% (95% CI: 2.4%, 13.3%). Except for British Columbia, the number of new HIV diagnoses per year has remained relatively stable across Canada over the study period. We believe this decline in number of new infections may be at least partially attributed to the greater expansion of HAART coverage, which is consistent with the recent data in support of ?HIV Treatment as Prevention? [25].

Author Contributions?Top

Conceived and designed the experiments: RSH JSGM. Analyzed the data: RSH VL SK JSGM. Wrote the paper: RSH KH VL BN SK EW TK JSGM. Reviewed manuscript prior to submission: RSH KH VL BN SK EW TK JSGM.

References?Top

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  16. Yoong D (2012) Access and coverage of HIV medications across Canada, 2009. Available at: http://www.hivclinic.ca/main/drugs_reimb?use_files/Provincial%20Coverage%20of%20H?IV%20medications.pdf. Accessed September 24, 2012.
  17. Montaner JSG, Lima VD, Barrios R, Yip B, Wood E, et al. (2010) Association of highly active antiretroviral therapy coverage, population viral load, and yearly new HIV diagnoses in British Columbia, Canada: a population-based study. Lancet 376: 532?539. Find this article online
  18. BC Centre for Disease Control (2011) HIV/AIDS Annual Report 2009. STI/HIV Prevention and Control, BC Centre for Disease Control. Available at: http://www.bccdc.ca/NR/rdonlyres/A8CE7DC?6-EBD3-4E90-9142-50B9367C8B35/0/STI_HIVR?eport_HIVAIDSUpdate2009_20110401.pdf. Accessed September 24, 2012.
  19. Statistics Canada Causes of Death 84-208-XIE. Available at: http://www.statcan.gc.ca/bsolc/olc-cel/o?lc-cel?catno=84-208-x&lang=eng. Accessed September 24, 2012.
  20. US Centers for Disease Control and Prevention International classification of diseases, ninth revision (ICD-9), 2009. Available at: http://www.cdc.gov/nchs/icd/icd9.htm. Accessed September 24, 2012.
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  22. Remis RS, Swantee C, Liu J (2010) Report on HIV/AIDS in Ontario 2008. Ontario HIV Epidemiologic Monitoring Unit. Available at: http://www.phs.utoronto.ca/ohemu/doc/201?1/PHERO2008_report_final_rev_Sept2010.pd?f. Accessed September 24, 2012.
  23. Statistics Canada Table 051-0001: Estimates of population, by age group and sex for July 1, Canada, provinces and territories, annual (persons unless otherwise noted). Available at: http://cansim2.statcan.gc.ca/cgi-win/cns?mcgi.exe?Lang=E&RootDir=CII/&ResultTempl?ate=CII/CII___&Array_Pick=1&ArrayId=0510?001. Accessed September 24, 2012.
  24. Montaner JSG, Reiss P, Cooper D, Vella S, Harris M, et al. (1998) A randomized, double-blinded trial comparing combinations of nevirapine, didanosine and zidovudine for HIV infected patients. The INCAS Trial. JAMA 279: 930?937. Find this article online
  25. Montaner J (2011) Treatment as prevention-a double hat-trick. Lancet 378: 208?209. doi: 10.1016/S0140-6736(11)60821-0. Find this article online
  26. Kerr T, Tyndall M, Li K, Montaner J, Wood E (2005) Safer injection facility use and syringe sharing in injection drug users. Lancet 366: 316?318. Find this article online
  27. Wood E, Tyndall MW, Stoltz JA, Small W, Lloyd-Smith E, et al. (2005) Factors associated with syringe sharing among users of a medically supervised safer injecting facility. American Journal of Infectious Diseases 1: 50?54. Find this article online
  28. Hogg RS, Yip B, Kully C, Craib KJP, O'Shaughnessy MV, et al. (1999) Improved survival among HIV-infected patients after initiation of triple-drug antiretroviral regimens. CMAJ 60: 659?665. Find this article online
  29. Hogg RS, O'Shaughnessy MV, Gataric N, Yip B, Craib K, et al. (1997) Decline in deaths from AIDS due to new antiretrovirals. Lancet 349: 1294. Find this article online
  30. Lima VD, Hogg RS, Harrigan PR, Moore D, Yip B, et al. (2007) Continued improvement in survival among HIV-infected individuals with newer forms of highly active antiretroviral therapy. AIDS 21: 685. Find this article online
  31. Montaner JS, Hogg R, Wood E, Kerr T, Tyndall M, et al. (2006) The case for expanding access to highly active antiretroviral therapy to curb the growth of the HIV epidemic. Lancet 368: 531?536. Find this article online
  32. Fang CT, Hsu HM, Twu SJ, Chen MY, Chang YY, et al. (2004) Decreased HIV transmission after a policy of providing free access to highly active antiretroviral therapy in Taiwan. The Journal of infectious diseases 190: 879?885. Find this article online
  33. Porco TC, Martin JN, Page-Shafer KA, Cheng A, Charlebois E, et al. (2004) Decline in HIV infectivity following the introduction of highly active antiretroviral therapy. AIDS 18: 81?88. Find this article online
  34. Miller CL, Spittal PM, Wood E, Chan K, Schechter MT, et al. (2006) Inadequacies in antiretroviral therapy use among Aboriginal and other Canadian populations. AIDS Care 18: 968?976. Find this article online
  35. Public Health Agency of Canada HIV/AIDS Epi Updates ? July 2010. Ottawa, ON: Surveillance and Risk Assessment Division, Centre for Infectious Disease Prevention and Control, Public Health Agency of Canada. Available at: http://www.phac-aspc.gc.ca/aids-sida/pub?lication/epi/2010/index-eng.php. Accessed September 24, 2012.
  36. Au-Yeung CG, Anema A, Chan K, Yip B, Montaner JSG, et al. (2010) Physician's manual reporting underestimates mortality: evidence from a population-based HIV/AIDS treatment program BMC Public. Health 10: 64. Find this article online
  37. Crum NF, Riffenburgh RH, Wegner S, Agan BK, Tasker SA, et al. (2006) Comparisons of causes of death and mortality rates among HIV-infected persons: analysis of the pre-, early, and late HAART (highly active antiretroviral therapy) eras. J Acquir Immune Defic Syndr 41: 194?200. Find this article online

Source: http://feeds.plos.org/~r/plosone/Pharmacology/~3/FysDGUi8Acs/info%3Adoi/10.1371/journal.pone.0047260

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Business events scheduled for Wednesday

Major business events and economic events scheduled for Wednesday:

WASHINGTON ? Commerce Department releases new home sales for October, 10 a.m.

WASHINGTON ? Federal Reserve releases Beige Book, 2 p.m.

BERLIN ? Germany releases preliminary inflation figure for November.

Source: http://news.yahoo.com/business-events-scheduled-wednesday-184721279.html

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Debt Management

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Source: http://www.humansthink.com/content/debt-management-0

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Tuesday, November 27, 2012

Curiosity's unsung skill: scouting Mars for a human mission (+video)

NASA's Curiosity rover is on Mars to look for signs that Gale Crater was once suitable for microbial life. But Curiosity's weather instruments are providing insight into the environment astronauts might face on Mars.

By Pete Spotts,?Staff writer / November 15, 2012

This image from the Mast Camera on NASA's Curiosity rover shows the upper portion of a wind-blown deposit dubbed 'Rocknest.' The rover team recently commanded Curiosity to take a scoop of soil from a region located out of frame, below this view.

The Herald-Times/MSSS/JPL-Caltech/NASA/AP/File

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Hey, Curiosity! Are you sure you're not in Kansas?

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Earlier this month, two tiny twisters buffeted NASA's Mars rover Curiosity in the space of 11 minutes. They were two of 21 whirlwinds the rover has detected from its home in Gale Crater so far ? with more expected as Mars' southern hemisphere enters its spring and summer.

In one sense, this seems like a ho-hum observation. Whirlwinds and dust devils are common on Mars, although no evidence of them had been found in images of Gale Crater taken from orbit.

But they represent a very important element of the planet's dust cycle, which is a key driver of Mars' climate, says Manuel de la Torre Juarez, a physicist at NASA's Jet Propulsion Laboratory in Pasadena, Calif. Their presence inside the crater, combined with the most sophisticated atmospheric monitoring station humans have landed on the planet, give scientists an unprecedented opportunity to unravel the role these mini-twisters play in Mars' current climate.

The opportunity highlights a little-heralded role for Curiosity, whose primary mission is to analyze rocks and soil to determine if the crater might have once been a suitable habitat for microbial life. The rover and its weather station and radiation monitor are monitoring today's environment, both with an eye toward understanding the evolution of the planet's atmosphere over billions of years, but also as a gauge of the hazards astronauts might face during a potential mission.

One story that is unfolding involves the changing thickness of the atmosphere with each Martian day, called a sol, and even with seasonal changes. Those changes impact the amount of radiation ? cosmic rays and charged particles from the sun ? reaching the surface.

For instance, sensors on the Rover Environmental Monitoring Station (REMS) have detected an unexpected and large day-night shift in atmospheric pressure, corresponding to changes the sun brings to the atmosphere. During the day, the atmosphere heats, expands, and grows less dense as it does so. This reduces the amount of pressure the atmosphere exerts on pressure sensors. At night, when temperatures drop to about minus 130 degrees Fahrenheit, the pressure increases as the atmosphere contracts and grows more dense.

At the same time, the rover's Radiation Assessment Detector (RAD) has found that cosmic and other forms of radiation peak during the day and drop at night as changes to the atmosphere thicken or thin this tenuous shield.

Source: http://rss.csmonitor.com/~r/feeds/science/~3/yDI3iodtzDc/Curiosity-s-unsung-skill-scouting-Mars-for-a-human-mission-video

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It&#39;s time to fix the charitable deduction - Fortune Finance: Hedge ...

By Mina Kimes

FORTUNE -- As elected officials in Washington struggle to find common ground on the deficit, it seems inevitable that tax breaks -- which, unlike tax rates, have been targeted by both parties -- will be on the chopping block. That includes the charitable deduction, which taxpayers can claim for donations to hospitals, colleges, churches, and other nonprofits. The Joint Committee on Taxation estimated that the tax break will cost the government $246 billion between 2010 and 2014.

The threat that lawmakers might eliminate -- or even curtail -- the charitable deduction has sent non-profits into a panic. The Charitable Giving Coalition, whose members include the United Way and the American Red Cross, recently announced plans to gather in the nation's capital on December 4th for a campaign called "Protect Giving - DC Days." The Independent Sector, a trade group for nonprofits, set up a website asking people to entreat their representatives to leave the deduction alone.

"We're seeing talk that we've never seen before, which suggests that we have a real issue here," says Diana Aviv, the head of the Independent Sector. Aviv says the tax break for donors should be protected because of its unique attributes. "The charitable deduction is not the same as other deductions," she says. "It doesn't benefit the individual."

Aviv is partially correct: the charitable tax break is different from many other tax breaks in so far as it clearly contributes to the public good. But the deduction does benefit individuals -- especially those in the upper class. According to a report by the Congressional Budget Office, taxpayers who make more than $100,000 a year took in 76% of the total charitable tax subsidy in 2006, despite contributing 57% of all donations. When wealthy people give money to charity, they reap outsized rewards.

Why the current deduction is unfair

There are several reasons for this discrepancy.?First, the tax break is a deduction, which means it can only be claimed by people who itemize their tax returns. That rules out the 70% of taxpayers who don't itemize. Second, because the expenditure is structured as a deduction, people in higher tax brackets can use it to net greater savings. Say a person in the 35% tax bracket donates $1000. If he or she deducts the contribution, his or her tax bill is reduced by 35% of $1000, or $350. Meanwhile, someone with a tax rate of 20% who donates the same amount of money will only save $200. As a result, it's cheaper for wealthy people to donate money.

MORE: Wall Street isn't backing Jack Lew for Treasury

By giving the rich a bigger incentive to donate, the government is effectively granting them greater control over the country's charitable giving. The subsidy is funded by all taxpayers, but the causes favored by the wealthy do not necessarily benefit everyone. PIMCO chief Bill Gross, himself a prominent philanthropist, told the New York Timesin 2007 that he thought wealthy donors were?over-compensated for giving money to "football stadiums and concert halls."?Gross added: "I don't think the public would vote for spending tax dollars on those things."

While lower-income taxpayers give 10% of their total donations to "basic needs organizations," according to the CBO, millionaires divert just 4% to such groups, preferring to donate to the arts and education sectors.?Some of those donations are used to pay for scholarships and charitable causes that benefit society at large, but other funds go to wealthy schools in high-income areas??In those cases, the government is essentially paying the rich to donate to their own communities.

Of course, many donations do go to worthy causes, none of which deserve to be starved of funding. But there's reason to believe that the charitable sector may be overstating the threat of a reduced tax break. Take, for example, the Charitable Giving Coalition's recent letter to President Obama, who proposed a couple of years ago that taxpayer deductions be limited to a rate of 28%. The Coalition argued that "any cap or limitation on charitable deductions" would undermine giving, with "long-lasting negative consequences." The Tax Policy Center has estimated that Obama's proposal would reduce private giving by about 2%.

That figure looks even smaller when you put it in the broader context of charities' revenue. In 2010, the nonprofit sector derived just 13% of its intake from private contributions. If you exclude hospitals and higher education organizations, which make most of their money from private payments and government sources, then the proportion of funding from private contributions increases to 24%.

Because the deduction has experienced little disruption since it was created in 1917, we cannot be absolutely sure what would happen if it were eliminated or cut. But there's reason to believe the effects would be smaller than previously thought. In recent years, several economists who have studied the price elasticity of giving, which is the percentage by which donations would decrease if the cost of giving were to go up, have found that the ratio is less than -1 -- meaning that, if the price went up by 1%, the level of giving would decline by less than 1%. A 2010 report by the Congressional Research Service points out that, historically, giving has not changed very much in response to changes in tax rates.

Many wealthy taxpayers say they would continue to donate if the deduction was reduced. In response to a recent survey conducted by the Center on Philanthropy at Indiana University, 50% of high-net-worth households said that they would give the same amount of money if the tax break were completely eliminated. "People tend to forget that some of the most significant giving in the U.S. dates back hundreds of years," says Rob Reich, an associate professor of political science at Stanford. "The Rockefellers and the Carnegies created foundations in the absence of any incentive whatsoever."

How to fix it: A floor and a credit

The charitable deduction is inequitable, costly, and inefficient. And yet, it should not be abolished altogether. For one, although economists have attempted to gauge the impact that eliminating the tax break would have on giving, the outcome is still uncertain; no one really knows what would happen (and which charities would suffer the most). Meanwhile, it's possible to reform the tax break and cut the subsidy while minimizing the impact on charitable giving.

Several politicians and think tanks have suggested that the tax break could be limited through the addition of a cap. An absolute dollar cap on deductions -- an idea promoted by Mitt Romney during his presidential campaign -- has been gaining steam. Such a proposal would effectively wipe out the charitable deduction, though,?because most people who itemize would first claim a deduction for their mortgage, which would consume most, if not all, of the allotted tax break.?President Obama's proposal for a 28% deduction cap -- described earlier -- would improve the structure of the tax break without hurting giving too badly, but it wouldn't raise very much money for the government.

MORE: Fiscal cliff: A modest proposal

A floor, which would force people to donate a certain amount of money to claim a tax break (and would exempt the money below the floor from the break, lowering the subsidy), offers a more elegant solution. The only people who would?who would donate less as a result of a floor would be those who contribute small amounts;?for others, there would be no reason to reduce giving at the margin. According to the Tax Policy Center, instituting a floor of 1.7% of adjusted gross income would raise $10-11 billion in annual revenue without affecting contributions at all. The CBO estimates that a floor of 2% of income would raise $15.7 billion while cutting donations by $3 billion.

The government could save even more money by converting the deduction into a tax credit, which would allow donors to claim a flat percentage of their donations. The CBO found that, if the charitable deduction were changed into a 25% credit with a floor of 2% of income, the government would cut the total subsidy by $11.9 billion a year, while donations would shrink by a mere $1 billion. A 15% credit would raise $24.6 billion, with donations falling by an estimated $10 billion, according to the CBO.

In the long-term, the savings would be significant. The Committee for a Responsible Federal Budget has estimated that changing the deduction to a 15% credit with a 2% floor would save the government $340 billion over the next decade, reducing the subsidy by 60%. Donations, meanwhile, would only decline by 4.9%. (The Bowles-Simpson commission proposed a similar, if slightly more draconian, 12% credit with a 2% floor.)

In addition to saving the government money, replacing the deduction with a credit would also make the system more equitable. All people would be equally compensated for giving to charity, regardless of their tax bracket. A credit would also reward the 70% of Americans who don't itemize their taxes, which might spur additional donations.

MORE: Wells Fargo CEO: Why Americans are saving so much

Such changes would inevitably change the profile of giving in this country, or at least the composition of donations that are subsidized by the government. People who make under $100,000 a year currently allot 67% of their donations to religious organizations, according to the CBO. Expanding the tax break to lower-income citizens would inevitably skew the subsidy toward churches.

This is a bad result. Not because it would compel taxpayers to fund widespread religious donations -- though many people would surely oppose such a large subsidy -- but because it would be wasteful. Studies have shown that the price elasticity of giving for religious donations is relatively low, which means that people would be unlikely to cut their gifts in response to a lowered tax break. Indeed, many religious donors do not currently claim a deduction.

If the government is serious about saving money, then it should consider exempting religious donations from the charitable tax break. Most people give to churches because they want to, not because they get a tax break for their generosity.

A massive subsidy would be not only controversial, but uneconomical.

Source: http://finance.fortune.cnn.com/2012/11/27/charitable-deduction-reform/

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Arafat's bones could reveal polonium poisoning

The body of Yasser Arafat is set to be exhumed tomorrow in an effort to determine whether his death in 2004 was caused by polonium-210 poisoning. Tests earlier this year found unusually high levels of the radioactive material on the former Palestinian leader's clothes and toothbrush, but it's still unclear whether Arafat was murdered. Could tests on his bones eight years after his death finally solve the mystery?

Why is Arafat's death such a puzzle?
When Arafat died at a French military hospital, his doctors could not establish a cause of death. Medical records obtained by The New York Times in 2005 suggest he died from a stroke resulting from a bleeding disorder caused by an unknown infection. But Swiss scientists working with the Al Jazeera news organisation tested a urine stain on Arafat's underwear for radioactive polonium-210 and found that it measured 180 millibecquerels (mBq). They also found 54 mBq on his toothbrush. A control garment belonging to Arafat measured just 6.7 mBq.

Those results were deemed inconclusive, as Arafat's possessions could have been contaminated after his death. However, after hearing a deposition from Arafat's widow, Suha, French prosecutors decided to open a murder inquiry in August that is still ongoing.

What is polonium-210, and what can it do to the body?
Polonium-210 is normally created in nuclear reactors. It is highly radioactive, and ingesting even small doses can be fatal. After entering the bloodstream, it goes predominantly to the liver and kidneys along with the bone marrow, says Patrick Regan, who studies radiation physics at the University of Surrey in Guildford, UK.

Former Soviet spy Alexander Litvinenko, who died from the first documented case of polonium poisoning in 2006, was initially admitted to hospital with severe diarrhoea and vomiting. His hair later fell out and his skin turned yellow, indicating liver problems before his death. Arafat was also vomiting and had flu-like symptoms when he went into hospital.

Why choose polonium-210 instead of another poison?
Polonium-210 can be rendered tasteless in a solution as a citrate, nitrate or other salt, making it easy to slip into a drink undetected. It also emits short-range alpha radiation, which cannot be picked up by airport scanners, making it very easy to smuggle into a country.

Who will exhume the body, and what will they do?
Arafat's widow Suha Arafat requested his exhumation from his mausoleum in Ramallah, to which the Palestinian Authority has agreed. Swiss, French and Russian scientists will take samples from Arafat's bones, says Tawfik Tirawi, who heads the Swiss-Palestinian team investigating the death alongside the French investigation. Arafat will then be reburied the same day.

Can they really detect a deadly dose after all this time?
Polonium-210 has a half-life of 138 days, meaning the radioactivity of a sample drops by half during that period. Arafat died more than eight years ago, equivalent to around 22 half-lives. That means just one part in 2.5 million of the original source would remain, says Regan. "That sounds tiny, but if he had enough in him to kill him, it is very measurable," he says. "If there is a significant amount above background in his bones, that would be pretty convincing."

Where would any purported assassins get polonium-210 from?
The main source is a specific type of Russian nuclear facility called a molten bismuth-cooled reactor. However, tracing the exact origin of any polonium-210 found in Arafat's bones would be very difficult, says Regan ? that is where the science ends and police work begins.

So if they find it in Arafat's bones, does that definitely mean he was murdered?
If investigators find elevated levels of polonium-210 similar to those found on Arafat's clothes, it would point to poisoning as a likely cause of death. "If he came into contact with polonium, it is likely to have been an attempt at poisoning," says Roger Jewsbury, a chemist at the University of Huddersfield, UK. On the other hand, low levels of polonium-210 exist in nature, so the presence of only trace amounts would seem to rule out foul play.

The results can be further corroborated by looking for accompanying natural radiation sources such as lead-210, lead-214 or bismuth-214, which are part of the natural polonium-210 decay chain and so would not be present if Arafat had been poisoned. Tirawi did not specify when results would be announced, but he says it could take months.

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