Phase XIII: the twelfth annual national survey of compensation paid to scientists and engineers engaged in research and development activities in the United States. Final report

This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules and explanation of the evolution of the current rules is presented. The economic and social consequences of the current rules which require R&D costs to be expressed are examined. The paper explores possible alternative treatment of R&D costs. As a contrast to U.S. practice, the accounting treatment of R&D costs in other countries is discussed. Given the findings of this paper, a strong case can be made for changing the way that R&D costs are accounted for in the United States.

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Mathematical pattern of Kessler psychological distress distribution in the general population of the U.S. and Japan

BMC Psychiatry ◽

10.1186/s12888-021-03198-y ◽

2021 ◽

Vol 21 (1) ◽

Author(s):

Shinichiro Tomitaka ◽

Toshiaki A. Furukawa

Keyword(s):

United States ◽

General Population ◽

National Survey ◽

Goodness Of Fit ◽

Quadratic Function ◽

The United States ◽

Depression Screening ◽

Distribution Model ◽

Epidemiological Surveys ◽

Screening Scale

Abstract Background Although the 6-item Kessler psychological scale (K6) is a useful depression screening scale in clinical settings and epidemiological surveys, little is known about the distribution model of the K6 score in the general population. Using four major national survey datasets from the United States and Japan, we explored the mathematical pattern of the K6 distributions in the general population. Methods We analyzed four datasets from the National Health Interview Survey, the National Survey on Drug Use and Health, and the Behavioral Risk Factor Surveillance System in the United States, and the Comprehensive Survey of Living Conditions in Japan. We compared the goodness of fit between three models: exponential, power law, and quadratic function models. Graphical and regression analyses were employed to investigate the mathematical patterns of the K6 distributions. Results The exponential function had the best fit among the three models. The K6 distributions exhibited an exponential pattern, except for the lower end of the distribution across the four surveys. The rate parameter of the K6 distributions was similar across all surveys. Conclusions Our results suggest that, regardless of different sample populations and methodologies, the K6 scores exhibit a common mathematical distribution in the general population. Our findings will contribute to the development of the distribution model for such a depression screening scale.

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