A Legal and Exploratory Empirical Analysis of Changes to Innocent Spouse Law

2018 ◽  
Vol 16 (2) ◽  
pp. 1-23
Author(s):  
James M. Plečnik
Keyword(s):  
Side Effects ◽  
Empirical Analysis ◽  
Rule Change ◽  
Rule Changes ◽  
Innocent Spouse ◽  
The Impact ◽  
Case Based

ABSTRACT This paper studies recent changes to innocent spouse law instituted by Rev. Proc. 2013-34. This rule change explicitly addresses issues with innocent spouse rulings, while also making innocent spouse law more flexible. I use legal and empirical methodologies to study 81 innocent spouse cases, and find that the recent rule changes have significantly modified the impact of various factors. Changes to some factors were stated objectives of the rule change; for example, abuse now has an increased impact on innocent spouse rulings. However, some changes appear to be side effects of the revised law's increased flexibility. Specifically, the health factor was unchanged by Rev. Proc. 2013-34, but appears to have gained prominence due to greater flexibility in innocent spouse law. Overall, my findings show that judges can now decide a case based on various criteria, rather than being bound primarily by taxpayer knowledge—as was the case pre-Rev. Proc. 2013-34.

scholarly journals Play more, enjoy more, keep playing; rugby is a simple game

2021 ◽  
pp. 174795412199144
Author(s):  
Ben Jones ◽  
Ed Hope ◽  
Andrew Hammond ◽  
Jason Moran ◽  
Thomas Leeder ◽  
...  
Keyword(s):  
Simple Game ◽  
Influence Factors ◽  
Team Sports ◽  
Youth Sport ◽  
Drop Out ◽  
Rule Change ◽  
Rule Changes ◽  
Playing Time ◽  
Player Enjoyment ◽  
The Impact

Drop out and attrition rates in youth sport are well-documented in the literature. Research has found that children overwhelmingly state that enjoyment, fun, and positive experiences are the primary reasons to participate in sport. Competitive Engineering (CE) is a structurally-based competitive climate process designed to create a more positive experience in youth sport. CE encompasses changes to league structures, equipment, pitch-size, and game rules. For example, rule changes that stipulate greater involvement (e.g., playing time) or action (e.g., increasing scoring opportunities) are designed to improve engagement. Despite this, few studies have examined whether CE-based rule changes influence factors known to influence drop out from sport. The aim of this study was to assess the impact of a rule change in youth rugby whereby any player selected as part of a match day squad must play at least half a game or equivalent (i.e., the ‘Half-Game Rule’). To achieve this, we studied the influence of the rule change on player reported outcomes throughout the 2017/2018 playing season. Players who “always or almost always” experienced playing at least half a game more often than other players; reported higher enjoyment, than those who played less regularly ( F = 35.6, P < .001). Importantly, players who reported higher levels of enjoyment also reported greater intentions to continue playing rugby ( F = 6.4, P < .002). Findings support the use of CE to facilitate player enjoyment in team sports and could lead to reduced attrition in youth sport more generally.

scholarly journals The Impact of Rule Modifications on Elite Basketball Teams’ Performance

2018 ◽  
Vol 64 (1) ◽  
pp. 181-193 ◽  
Author(s):  
Sergio J. Ibañez ◽  
Javier Garcia-Rubio ◽  
Miguel-Ángel Gómez ◽  
Sergio Gonzalez-Espinosa
Keyword(s):  
Performance Indicators ◽  
Cross Correlation ◽  
Descriptive Analysis ◽  
Functional Behavior ◽  
Rule Change ◽  
Rule Changes ◽  
Point Field ◽  
Change Period ◽  
The Impact ◽  
Over Time

Abstract Rule modifications in basketball are used to develop the sport, and FIBA changes the basketball regulations periodically and constantly in search of a more attractive game. The objectives of this study were as follows: i) to characterise and identify the technical-tactical performance indicators which discriminated the game style according to the effect of rule modifications; and ii) to analyse the persistence of these indicators according to rule modifications over time. Analyses were made of all the editions of the current competition system of the Copa Del Rey in Spanish basketball. One hundred and forty matches were analysed, starting from the 1995-96 to the 2014-15 season. Data were gathered from the official competition web page (www.acb.com) The variables analysed included rule modifications, the number of ball possessions, points scored, one, two and 3-point field goals made and attempted, total rebounds, defensive and offensive rebounds, assists, steals, turnovers, blocked shots, dunks and committed and received personal fouls, score differences, as well as one, two and 3-point field-goal percentages. Several analyses were carried out: descriptive analysis to characterise the sample; ANOVA to identify differences between periods; discriminant analysis to determine technical-tactical performance indicators which best discriminated between each competition term and rule change period; and finally autocorrelation function and cross-correlation were used to estimate the persistency of performance indicators over time. Results show that rule changes affect the way basketball is played. Nevertheless, players and coaches are the ones who determine functional behavior in basketball.

A Market’s Reward Scheme, Media Attention, and the Transitory Success of Managerial Change

2012 ◽  
Vol 232 (3) ◽  
Author(s):  
Bernd Süssmuth ◽  
Stefan Wagner
Keyword(s):  
Team Performance ◽  
Agency Cost ◽  
Performance Impact ◽  
Managerial Turnover ◽  
Professional Soccer ◽  
Costly State Verification ◽  
Rule Change ◽  
Rule Changes ◽  
The Impact

SummaryAgainst the background of growing media interest in professional soccer, this paper proposes a moral hazard model with costly state verification to explain how rule changes affecting the reward scheme of team performance impact on the success of managerial change. As has been shown recently based on four decades of data from the German soccer premiership by Wagner (2010), the incentive change in professional soccer leagues enacted by the FIFA in 1995/96 rendered the drastic measure of firing a coach a more efficient instrument in the clubs’ striving for success. In contrast to existing approaches, our model by accommodating the role of media interest is able to jointly explain (i) the impact of introducing an asymmetric reward scheme, (ii) of managerial turnover and (iii) of the perceived degree of ambition of a club on the athletic output of the team. It is shown that the rule change induces a higher agency cost, which is temporarily economized by clubs that change their management. This cost reducing effect temporarily enhances the efficiency of generating athletic output for top league clubs.

scholarly journals The Chain Reaction Between the Media and Sport. The Impact of Rule Changes in Handball

2018 ◽  
Vol 80 (1) ◽  
pp. 39-47
Author(s):  
Zoltan Marczinka ◽  
Andrea Gál
Keyword(s):  
Media Coverage ◽  
Focus Group Interviews ◽  
Chain Reaction ◽  
Rule Change ◽  
Rule Changes ◽  
History Of ◽  
Fast Start ◽  
The Media ◽  
Group Interviews ◽  
The Impact

AbstractA long, historical cooperation exists between sport and the media. The media can lift up the profile of a sport, and sport provides a marketable topic/product to talk about. Rules have been changed and playing conditions adapted to add to the glamor and spectacle of sport, thus making sport more marketable, enhancing media coverage and making it more appealing for the viewer. In the history of handball, rule changes have been introduced for the same purpose. However, changing the rules has a great effect on the team’s performance, and thus on the coaches’ work as well. There is no doubt that among the rule modifications introduced by the International Handball Federation (IHF) in 2016, substituting the goalkeeper for another court player during an attack without wearing a special shirt has had the greatest impact on the game in recent times. The main aim of the study was to carry out empirical research in order to analyze the recent rule modifications by the IHF, particularly when substituting the goalkeeper for an extra court player during an attack. The 2017 World Championship in France provided an ideal opportunity to collate data in order to explore how often and effectively teams used this rule change at the latest world event. In addition, we have also sought out the opinions of elite coaches concerning the state of current rules in handball and what they would change in order to make this sport discipline more marketable for the media and for spectators. The results show that teams substituted their goalkeeper for an extra court player when in numerical inferiority on average twice as much as when in numerical superiority and on average twice as often when losing as when winning. Surprisingly, the teams’ average scoring effectiveness was a little bit higher than when they played in numerical superiority or with an evenly reduced number of players. In addition, the outcome of focus group interviews shows that most coaches think that measuring the attacking time, introducing the third referee into the game, and having better judgment concerning the fast start-off is necessary for the betterment of the game.

Parliamentary Debates in Canada (1901–2015)

2021 ◽  
pp. 1-22
Author(s):  
Florence Vallée-Dubois ◽  
Jean-François Godbout ◽  
Christopher Cochrane
Keyword(s):  
Legislative Process ◽  
House Of Commons ◽  
Parliamentary Debates ◽  
Partisan Polarization ◽  
Members Of Parliament ◽  
Procedural Rule ◽  
Rule Change ◽  
Rule Changes ◽  
The Government ◽  
The Impact

Abstract This article analyzes the effect of procedural rule change on the dynamics of parliamentary speeches in the Canadian House of Commons between 1901 and 2015. During this period, several new rules were introduced to reduce the opportunities for private members to speak during the debates so that the government could get its business done within an acceptable amount of time. Our analysis looks at the impact of these rule changes on the content and orientation of all individual speeches made by members of Parliament. The results indicate that parliamentary rules had an important effect on the topic and duration of debates. Our findings also confirm that procedural changes contributed to a heightening of partisan polarization in the Canadian Parliament over time and disproportionately reduced the influence of government backbenchers in the legislative process.

The Impact of Anglicizing Former German-Language Psychology Journals on Authorship and Citation Frequencies

2012 ◽  
Vol 17 (3) ◽  
pp. 190-198 ◽  
Author(s):  
Günter Krampen ◽  
Thomas Huckert ◽  
Gabriel Schui
Keyword(s):  
Side Effects ◽  
English Language ◽  
General Trend ◽  
Native Language ◽  
Impact Factors ◽  
German Language ◽  
Journal Articles ◽  
Number Of Citations ◽  
The Impact ◽  
Number Of Authors

Exemplary for other than English-language psychology journals, the impact of recent Anglicization of five former German-language psychology journals on (1) authorship (nationality, i.e., native language, and number of authors, i.e., single or multiple authorships), (2) formal characteristics of the journal (number of articles per volume and length of articles), and (3) number of citations of the articles in other journal articles, the language of the citing publications, and the impact factors (IF) is analyzed. Scientometric data on these variables are gathered for all articles published in the four years before anglicizing and in the four years after anglicizing the same journal. Results reveal rather quick changes: Citations per year since original articles’ publication increase significantly, and the IF of the journals go up markedly. Frequencies of citing in German-language journals decrease, citing in English-language journals increase significantly after the Anglicization of former German-language psychology journals, and there is a general trend of increasing citations in other languages as well. Side effects of anglicizing former German-language psychology journals include the publication of shorter papers, their availability to a more international authorship, and a slight, but significant increase in multiple authorships.

Overcoming stereotypes of renewable energy

2019 ◽  
pp. 124-136
Author(s):  
Victor D. Gazman
Keyword(s):  
Renewable Energy ◽  
Empirical Analysis ◽  
Energy Generation ◽  
New Paradigm ◽  
Financial Instrument ◽  
Promising Direction ◽  
Investment Projects ◽  
Power Stations ◽  
New Generation ◽  
The Impact

The article considers prerequisites for the formation of a new paradigm in the energy sector. The factors that may affect the imminent change of leadership among the energy generation are analyzed. The variability of the projects of creation and functioning of power stations is examined. The focus is made on problematic aspects of the new generation, especially, storage and supply of energy, achieving a system of parity that ensures balance in pricing generations. The author substantiates the principles of forming system of parities arising when comparing traditional and new generations. The article presents the results of an empirical analysis of the 215 projects for the construction of facilities for renewable energy. The significance and direction of the impact of these factors on the growth in investment volumes of transactions are determined. The author considers leasing as an effective financial instrument for overcoming stereotypes of renewable energy and as a promising direction for accelerated implementation of investment projects.

The ‘Modernisation’ of Scotland and its Impact on Glasgow, 1955–1979: ‘Unwanted Side Effects’ and Vulnerabilities

2016 ◽  
Vol 25 (3) ◽  
pp. 294-316 ◽  
Author(s):  
Chik Collins ◽  
Ian Levitt
Keyword(s):  
Side Effects ◽  
Government Policy ◽  
Regional Policy ◽  
Excess Mortality ◽  
Policy Agenda ◽  
Policy Makers ◽  
Uk Government ◽  
1960S And 1970S ◽  
The 1960S ◽  
The Impact

This article reports findings of research into the far-reaching plan to ‘modernise’ the Scottish economy, which emerged from the mid-late 1950s and was formally adopted by government in the early 1960s. It shows the growing awareness amongst policy-makers from the mid-1960s as to the profoundly deleterious effects the implementation of the plan was having on Glasgow. By 1971 these effects were understood to be substantial with likely severe consequences for the future. Nonetheless, there was no proportionate adjustment to the regional policy which was creating these understood ‘unwanted’ outcomes, even when such was proposed by the Secretary of State for Scotland. After presenting these findings, the paper offers some consideration as to their relevance to the task of accounting for Glasgow's ‘excess mortality’. It is suggested that regional policy can be seen to have contributed to the accumulation of ‘vulnerabilities’, particularly in Glasgow but also more widely in Scotland, during the 1960s and 1970s, and that the impact of the post-1979 UK government policy agenda on these vulnerabilities is likely to have been salient in the increase in ‘excess mortality’ evident in subsequent years.

Globalization, Poverty, Environmental Degradation and Economic Growth Nexus: Empirical Analysis of SAARC Regions

2020 ◽  
Vol 39 (1) ◽  
Author(s):  
Adiqa Kiani ◽  
Ejaz Ullah ◽  
Khair Muhammad
Keyword(s):  
Economic Growth ◽  
Sri Lanka ◽  
Empirical Analysis ◽  
Environmental Degradation ◽  
Negative Relationship ◽  
Policy Makers ◽  
Significant Negative Relationship ◽  
The Impact

The main objective of this study is to investigate the impact of poverty, globalization, and environmental degradation on economic growth in the selected SAARC countries. This study is employed panel Autoregressive Distributive Lag (ARDL) technique for empirical analysis using selected SAARC regions including India, Pakistan, Bangladesh, Nepal and Sri Lanka over the period of 1980 to 2018. Globalization impacts economic growth positively and significantly.  In addition to this the significant negative relationship is found between population and economic growth. The results show that poverty is positively related with environmental degradation. Furthermore, the results indicate that globalization is positively and significantly associated with environmental degradation in the SAARC region. Finally, the results show that urbanization is positive and significantly associated with environmental degradation, which could be the serious concerns for the policy makers to control.

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