BACKGROUND The heightened awareness within organized dentistry of environmental issues led the ADA Council on Scientific Affairs to develop recommendations on proper management of silver and lead wastes. OVERVIEW This council report provides recommendations on managing silver waste (in used fixer solution) and lead waste (in used intraoral film packets, lead aprons and lead collars) through r...

the aim of this study was to examine dimensions of tax exemptions in iran sport from viewpoints of managers of sport clubs and sport experts. the research method was descriptive and correlation. statistical population included the managers of sport clubs and sport experts in three provinces of tehran, isfahan and fars. sample of managers were equal to the statistical population (n=n=25) and the...

Smart cities are required to be effectively and efficiently managed in order ensure the desired level of sustainability quality life for all inhabitants. This is a particularly difficult challenge crisis situations considerable scale intensity (for example, COVID-19 pandemic, armed conflicts, social tensions). For this reason, aim article identify attitudes perceptions risk by city administrati...

The purpose of the survey was to assess and evaluate determinants demand for e-government services among public sector employees in Limpopo Province. based on data gathered from 823 servants community-based stakeholders who work service delivery at a local community level. participants were 5 senior project managers, managers working finance-related issues, 6 Directors Deputy policy governance-...

In the Spring 1995 issue of Health Affairs Mark Pauly and John Goodman outlined their proposal for medical savings accounts (MSAs) supplemented with tax credits to purchase insurance and encourage cost-effective consumer behavior. This proposal has been widely debuted, both in Washington and across the nation. To further enlighten the debate, Health Affairs presents two accounts of the experien...

laffer curve indicates relationship between tax rate and tax income. the aim of this paper is estimating of laffer curve in iranian economy. to do so, we have used threshold regression method. empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...

This year, once again,millions of people in the United States who get health insurance through their employers received the unwelcome news that cost sharing would increase. Harvard University, where both of us work and get our health insurance, increased costsharing for its employees, raising a hue and cry from faculty.1 There were charges that the changes were regressive and particularly harmf...

T he Tax Reform Act of 1986 (TRA 86) marked an' important shift in Federal income tax policy. While previous tax acts provided incentives or disincentives for various business activities and industries, TRA 86 attempted to create a more "level playing field" by broadening the tax base and lowering tax rates. However, while TRA 86 reduced the direct effect of the Federal income tax on alternativ...