28,091 research outputs found

    The Affordable Care Act raises the stakes on worker classification; what does this mean for the Voluntary Classification Settlement Program

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    This research considers worker classification and the many implications an employer must consider when classifying a worker as employee or independent contractor. One implication relates to healthcare benefits and healthcare taxes. As such, this research will evaluate the new healthcare taxes and implications resulting from the Affordable Care Act. Furthermore, this research will relate and explain worker classification with regards to the Voluntary Classification Settlement Program. This is a program offered by the Internal Revenue Service allowing employers to prospectively classify workers as employees with tax relief for past misclassification. The healthcare implications from the Affordable Care Act have raised the stakes on worker classification. This research will confirm whether this will provide greater incentive for employers to classify workers as employees or independent contractors. This research considers worker classification and the many implications an employer must consider when classifying a worker as employee or independent contractor. One implication relates to healthcare benefits and healthcare taxes. As such, this research will evaluate the new healthcare taxes and implications resulting from the Affordable Care Act. Furthermore, this research will relate and explain worker classification with regards to the Voluntary Classification Settlement Program. This is a program offered by the Internal Revenue Service allowing employers to prospectively classify workers as employees with tax relief for past misclassification. The healthcare implications from the Affordable Care Act have raised the stakes on worker classification. This research will confirm whether this will provide greater incentive for employers to classify workers as employees or independent contractors

    XML-based genetic rules for scene boundary detection in a parallel processing environment

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    Genetic programming is based on Darwinian evolutionary theory that suggests that the best solution for a problem can be evolved by methods of natural selection of the fittest organisms in a population. These principles are translated into genetic programming by populating the solution space with an initial number of computer programs that can possibly solve the problem and then evolving the programs by means of mutation, reproduction and crossover until a candidate solution can be found that is close to or is the optimal solution for the problem. The computer programs are not fully formed source code but rather a derivative that is represented as a parse tree. The initial solutions are randomly generated and set to a certain population size that the system can compute efficiently. Research has shown that better solutions can be obtained if 1) the population size is increased and 2) if multiple runs are performed of each experiment. If multiple runs are initiated on many machines the probability of finding an optimal solution are increased exponentially and computed more efficiently. With the proliferation of the web and high speed bandwidth connections genetic programming can take advantage of grid computing to both increase population size and increasing the number of runs by utilising machines connected to the web. Using XML-Schema as a global referencing mechanism for defining the parameters and syntax of the evolvable computer programs all machines can synchronise ad-hoc to the ever changing environment of the solution space. Another advantage of using XML is that rules are constructed that can be transformed by XSLT or DOM tree viewers so they can be understood by the GP programmer. This allows the programmer to experiment by manipulating rules to increase the fitness of a rule and evaluate the selection of parameters used to define a solution

    Yunis Varon Syndrome

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    We have reported a case of Yunis-Varon syndrome which is a rare, autosomal recessive syndrome characterized by growth retardation, defective growth of the cranial bones, characteristic facial features, abnormalities of the fingers and/or toes & cleidocranial dysplasia. Additional features in this case were patent ductus arteriosus, CT brain findings suggestive of ischemic changes, CSF examination suggestive of pyogenic meningitis & cystic changes in right adrenal gland
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