The federal tax code creates challenges for comparing the profit rates of different banks on a consistent basis. The earnings of banks that elect to operate under subchapter S of the federal tax code are not subject to federal corporate income tax, but shareholders of these “S-banks” are taxed on their pro rata share of the entire earnings of the bank. The number of banks electing subchapter S ...

BACKGROUND AND OBJECTIVES Laparoscopic technique to repair ventral hernia offers advantages over conventional open surgery such as shorter recovery time, decreased pain, and lower recurrence rates. There are a myriad of meshes available for laparoscopic repair of ventral hernias. This study evaluated the outcomes of laparoscopic repair of ventral hernias with Proceed mesh (Ethicon, Somerville, ...

This paper describes MiniMAO1, a core aspect-oriented calculus. Unlike previous aspectoriented calculi, it allows around advice to change the target object of an advised operation before proceeding. MiniMAO1 accurately models the ways AspectJ allows changing the target object, e.g., at call join points. Practical uses for changing the target object using advice include proxies and other wrapper...

OBJECTIVES/HYPOTHESIS To determine the attitudes of otolaryngology residency program directors and chairpersons toward unmatched residency applicants, including whether a surgical internship or research year is preferred in considering repeat applicants. STUDY DESIGN Cross-sectional survey. METHODS Approval was obtained from the Colorado Multiple Institution Review Board. A 12-question Web-...