Books published by Nova Science Publishers Inc

The Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended) included a provision to impose an excise tax on high-cost employer-sponsored insurance (ESI) coverage beginning in 2018. This provision, popularly termed the Cadillac tax, imposes an excise tax on ESI coverage in excess of a predetermined threshold. The tax is imposed on the coverage provider, typically the health insurance provider or the entity that administers the plan benefits. Currently, employers'' spending on ESI coverage and most employees'' contributions to ESI plans are exempt from income and payroll taxes. Although proposals to limit the amount of health insurance benefits eligible for this exclusion were considered, the ACA, as enacted, did not limit the exclusion for employer-provided health insurance coverage. The Cadillac tax discourages high-cost employer health plans through another approach. This book examines several issues. It evaluates the potential of the Cadillac tax to affect health insurance coverage and the health care market. It also examines the expected incidence (burden) of the tax -- that is, which group''s income will be reduced by the tax. Finally, the book discusses implications for economic efficiency in the context of tax administration.

Media reports of the sexual abuse of youth athletes by their coaches have raised questions about how athletic organisations protect against such abuse. Research shows that the power dynamic between coaches and athletes aiming for high performance makes those athletes uniquely vulnerable to abuse. Although states are primarily responsible for addressing abuse, federal laws may apply, such as those that prohibit sex discrimination, including sexual abuse, in federally-funded education programs, require reports of campus crimes, and set minimum standards for state child abuse reporting laws. This book examines the role of federal agencies in preventing and responding to sexual abuse of youth athletes; and steps selected athletic programs aimed at high performance take to prevent and respond to such abuse.

Decreasing seasonal sea ice in the Arctic has made some Arctic waters navigable for longer periods and, as a result, may contribute to new economic opportunities in commercial shipping, oil exploration, and tourism. This could eventually increase the need for a U.S. military and homeland security presence in the Arctic, particularly in the maritime environment. This book discusses the role of DOD in the Arctic based on recent strategic guidance and its assessment of the security environment in the region; the actions taken by DOD to address near-term capability needs; and the efforts DOD has under way to update plans for the Arctic and identify future capability needs.

The federal inmate population has increased more than eight-fold since 1980, and the Department of Justice (DOJ) has identified prison crowding as a critical issue since 2006. DOJ''s Bureau of Prisons'' (BOP) rising costs and offender recidivism present incarceration challenges to both DOJ and the nation. DOJ has implemented three key initiatives to address the federal incarceration challenges of overcrowding, rising costs, and offender recidivism, which includes the return of offenders to prison after release. This book discusses DOJ''s initiatives to address federal incarceration challenges; the extent to which DOJ is measuring its efforts; and the extent to which DOJ is coordinating across its components to implement the Smart on Crime Initiative. Moreover, this book examines the 5-year post-release offending patterns of persons released from state prisons in 2005 by offender characteristics, prior criminal history, and commitment offense. It provides estimates on the number and types of crimes former inmates commit both prior to their imprisonment and after release. The book includes different measures of recidivism, including a new arrest, court adjudication, conviction, and incarceration for either a new sentence or a technical violation. It also documents the extent to which the released prisoners committed crimes in states other than the one that released them.

Additive manufacturing has the potential to fundamentally change the production and distribution of goods. Unlike conventional or subtractive manufacturing processes, such as drilling, which create a part by cutting away material, additive manufacturing builds a part using a layer-by-layer process. Additive manufacturing has been used as a design and prototyping tool, but the focus of additive manufacturing is now shifting to the direct production of functional parts -- parts that accomplish one or more functions, such as medical implants or aircraft engine parts -- that are ready for distribution and sale. This book discusses the use of additive manufacturing to directly produce functional parts, including its opportunities, key challenges, and key considerations for any policy actions that could affect its future use. This book explores the development and application of additive manufacturing as well as initiatives in the United States and other countries to advance it. It also examines the technology''s effect on firm and industry production activities, as well as the potential implications for U.S. manufacturing competitiveness focused in three industries.