Implications of the Revised Common Rule for Qualitative Health Research: Opportunities, Concerns, and Recommendations

In January 2019, revisions to federal regulations that outline requirements for ethical oversight of human subjects research (The Revised Common Rule) went into effect. These revisions reflect major changes in thinking about risk and protection of research subjects. The Revised Common Rule (RCR) considerably curtails federal oversight of social and behavioral science, with most non-interventional research and “benign” behavioral interventions becoming exempt from mandated Institutional Review Board (IRB) approval, although determination of exemption remains with IRBs. As two qualitative health researchers serving on IRBs, we consider how this contraction of federal oversight dovetails with longstanding criticisms of IRB oversight of qualitative research. We explore the passage of the RCR as a point of potentially important change in procedure and principle in relation to ethical oversight of qualitative health research. We identify challenges and opportunities with these changes at the institutional, professional, and individual levels for ethical and impactful qualitative research.

Analysis Process MILAR: Mining Indirect Least Association Rule Algorithm

One of the interesting and meaningful information that is hiding in transactional database is indirect association rule. It corresponds to the property of high dependencies between two items that are rarely occurred together but indirectly emerged via another items. Since indirect association rule is nontrivial information, it can implicitly give a new perspective of relationship which cannot be directly observed from the common rule. Therefore, we proposed an algorithm for Mining Indirect Least Association Rule (MILAR) from the real and benchmarked datasets. MILAR is embedded with our scalable least measure namely Critical Relative Support (CRS). The experimental results show that MILAR can generate the desired rules in term of least and indirect least association rules. In addition, the obtained results can also be used by the domain experts to do further analysis and finally reveal more interesting findings

Comparison of ESP programming platforms

The growing popularity of ESP boards has led to the development of several programming platforms. They allow users to develop applications for ESP modules in different programming languages, such as C++, C, Lua, MicroPython, or using AT Commands. Each of them is very specific and has different advantages. The programming style, efficiency, speed of execution, level of advancement, or memory usage will differ from one language to another. Users mostly base their choice depending on their programming skills and goals of the planned projects. The aim of this work is to determine, which language is the best suitable for a particular user for a particular type of project. We have described and compared the mentioned languages. We have prepared test tasks to indicate quantified values. There is no common rule because each of the languages is intended for a different kind of user. While one of the languages is slower but simpler in usage for a beginner, the other one requires broad knowledge but offers availability to develop very complex applications.

Interest Limitation Rule Under ATAD: Case of the Czech Republic

The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a common rule for tax-deductibility of exceeding borrowing costs of corporate taxpayers – the interest limitation rule. For interest limitation, the Czech Republic had so far used the so-called safe haven thin capitalisation rule. With the implementation of ATAD, companies need to test not only the thin capitalisation rule but also the new interest limitation rule according to ATAD. This paper aims to review the impact of the new interest limitation rule on the 200 largest Czech companies by their 2017 revenue as recorded in the Albertina database. Results covering the new rules, i.e. following the ATAD implementation, are being compared to the situation before the implementation. Most of the analysed companies seem unaffected by the new interest limitation rule. The analysis also showed that most of the analysed companies do not imply exceeding borrowing costs, either before or following the ATAD implementation.

Horse Owner Compliance to Non-Pharmaceutical Interventions During the COVID-19 Pandemic

In December 2019, an unusual cluster of pneumonia cases were reported in Wuhan and promptly confirmed to be caused by a new virus known as severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) of which the disease it caused would be known as COVID-19. In March 2020, in the absence of any vaccines, and in response to the global spread of SARS-CoV-2 the UK implemented non-pharmaceutical intervention (NPI) measures in the form of a national lockdown to decelerate the spread. Compliance with NPIs can have significant impact on reducing disease transmission however there are currently no studies measuring compliance within the horse ownership world which naturally brings groups of people together during everyday caregiving activities. This article describes the reported horse owner compliance during the COVID-19 pandemic from March 2020 to December 2020 as deduced from 1036 respondents which completed an anonymous online survey between December 30th, 2020 and January 11th, 2021. Where rules/guidance did exist, there was good compliance with 92.76% of respondents indicating that they were following them. The most common rule/guidance implemented was social distancing, which was also the most common rule/guidance to be breached. Riding with others whilst at the yard (hacking or in an arena) and meeting up with non-household members (family and friends) when off the yard were also common rules/guidelines breached. Respondents who kept their horses at either DIY livery, or on a private yard were most likely to breach rules/regulations whereas respondents who kept their horses at full livery were least likely to breach rules/regulations. The results indicate that compliance of horse owners with COVID-19 rules/guidance is high when rules/guidance exists. However, just under half of respondents indicated that there were no rules/guidelines on their yards indicating that there is room for an increased contribution from the horse owning community by encouraging more yards to impose control measures where they currently do not exist.

Durability and activity of Co2YZ (Y = Mn or Fe, Z = Ga or Ge) Heusler alloy catalysts for dehydrogenation of 2-propanol

As a group of ternary intermetallic compounds, Heusler alloys (X2YZ) can be unique catalysts. Heusler alloys are suitable as a platform to reveal a common rule for the catalysis of...