Prevalence and predictors of psychological distress following injury: findings from a prospective cohort study

Background Research examining psychological distress in people who have experienced an injury has focused on those with serious injuries or specific injury types, and has not involved long-term follow up. The aims of this investigation were to describe the prevalence of, and factors contributing to, psychological distress in a cohort of people with a broad range of injuries. Methods The Prospective Outcomes of Injury Study (POIS) is a longitudinal cohort study of 2856 injured New Zealanders recruited from a national insurance entitlement claims register between 2007 and 2009. Participants were interviewed approximately 3, 12, and 24 months after their injury. The Kessler Psychological Distress Scale (K6) was used to measure psychological distress at each interview. Results 25% of participants reported clinically relevant distress (K6 ≥ 8) 3 months post-injury, 15% reported distress at 12 months, and 16% reported distress at 24 months. Being 45 years or older, Māori or Pacific ethnicity, experiencing pre-injury mental health conditions, having inadequate pre-injury income, reporting poor pre-injury health or trouble accessing healthcare, having a severe injury or an injury resulting from assault, and reporting clinically relevant distress 3 months post-injury were independently associated with an increased risk of distress 12 months post-injury. The majority of these associations were also evident with respect to distress 24 months post-injury. Conclusions Distress is common after injury among people with a broad range of injury types and severities. Screening for distress early after injury is important to identify individuals in need of targeted support.

TAX AUDIT AND COMPLIANCE OF INDONESIAN INDIVIDUAL TAXPAYERS

This research is conducted to answer the question whether the audit increases the tax compliance or not. The results shows that there is an increase in the amount of gross income reported by the taxpayer after audit although the result is weak.This study adopt the research of Norman Gemmell and Marissa Ratto (2012) by using difference-in-difference to determine the effect of changes in taxpayer compliance after audit. The population of the research is individual taxpayers who are registered at the high-wealth individual tax office in Indonesia who submit their tax return in the period 2008 to. 2012.From the regression results, I obtain an interaction coefficient of 0.035 although only significance at α = 0.15. It shows that there is a difference in the growth of gross income reporting from taxpayers who are audited after compared to the growth in gross income reporting from taxpayers who do not undergo audit. With a coefficient of 0.035 it can be interpreted that the gross income reporting of the audited Taxpayer is 3.56 percentage points higher than those who has not been audited.