The taxation of corporate profits in the United States has been one of the most widely discussed issues in the area of public finance. Corporate revenues are currently subject to double taxation. Profits are taxed first at the corporate level and then, when distributed as dividends or when capital gains are realized, taxed a second time at the individual level. The share of tax revenues from co...

OBJECTIVES To develop a formula for allocating resources for commissioning hospital care to all general practices in England based on the health needs of the people registered in each practice DESIGN Multivariate prospective statistical models were developed in which routinely collected electronic information from 2005-6 and 2006-7 on individuals and the areas in which they lived was used to ...

In the United Kingdom, the influenza A(H1N1) 2009 pandemic had a distinct two-wave pattern of general practice consultations for influenza-like illness (ILI). We describe the epidemiology of the influenza pandemic in Wales between April and December 2009 using integrated data from a number of independent sources: GP surveillance, community virology surveillance, hospital admissions and deaths, ...

BACKGROUND There is evidence that the addition of current medical student interviewers (CMSI) to faculty interviewers (FI) is valuable to the medical school admissions process. This study provides objective data about the contribution of CMSI to the admissions process. METHOD Thirty-six applicants to a 4-year medical school program were interviewed by both CMSI and FI, and the evaluations com...

The Department of Health has published the contract about to be imposed on junior doctors in England, along with a related “equality analysis” and a “family test.” 2 Evenwith an imposed contract, the government has duties under the Equalities Act: UK law forbids direct discrimination against women and disabled people. And the department’s self penned analysis concludes that the contract is “fai...

BACKGROUND Seasonal variations in asthma are widely recognised. This study was undertaken to investigate the relative differences in seasonal patterns by age as they impact on episodes of care in general practice, hospital admissions, and deaths. METHODS General practice episode data from the Weekly Returns Service of the Royal College of General Practitioners, hospital admissions for asthma ...

OBJECTIVES  To determine the accuracy of coding of admissions for stroke on weekdays versus weekends and any impact on apparent outcome. DESIGN  Prospective population based stroke incidence study and a scoping review of previous studies of weekend effects in stroke. SETTING  Primary and secondary care of all individuals registered with nine general practices in Oxfordshire, United Kingdom ...

BACKGROUND Cancer care usually involves several health professionals from different parts of the health care system. Often, the GP has an important role. Patients' experiences of continuity and support may be related to characteristics of health care, disease or patients. OBJECTIVES To investigate Danish cancer patients' experiences of their contact to the GP and the cooperation between the G...

BACKGROUND Case management is widely promoted as a means of ensuring continuity of care, improving patient outcomes, and achieving efficient management of resources. Community matrons have been introduced recently as specialists in the case management of patients with multiple complex problems. AIM To understand how nurse case managers are seen by GPs and NHS managers. SETTING (1) Telephone...

BACKGROUND Hospitals use patient satisfaction surveys to assess their quality of care. A key question is whether these data provide valid information about the medically related quality of hospital care. The objective of this study was to determine whether patient satisfaction is associated with adherence to practice guidelines and outcomes for acute myocardial infarction and to identify the ke...