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The application of far-infrared energy to skin is expected to lead to vasodilatation of the skin surface, consequently warming the skin, and promoting sleep induction. The purpose of this paper was to test whether bedsheets impregnated with bioceramic far-infrared technology would improve the perception of sleep in a sample of healthy adults.

Twenty-nine adults consented to participate, randomizing 17 to the far-infrared bedsheets and 12 to the control bedsheets. Two of the control participants dropped out prior to randomization and prior to completing any assessments and therefore are excluded from the analyses. After baseline assessment, participants slept on their randomly assigned sheets for five weeks, followed by a one week “wash out”. Insomnia symptoms were assessed with the Insomnia Severity Index, depression symptoms with the Patient Health Questionnaire, “vigor” and “fatigue” with the Profile of Mood States, and napping behavior with daily sleep diaries.

During the period of randomization, the participants on the far-infrared sheets reported fewer insomnia symptoms and less napping. This advantage was lost during the wash out period.

Far-infrared technology produces benefits on reported sleep in healthy normal adults.

The authors use experiential learning theories to examine college students’ acquisition of tax knowledge and tax literacy. Tax knowledge is important because taxation affects virtually all adults, college students are often employed and subject to individual taxation, and understanding taxation and tax planning has both current and future implications for individuals’ financial well-being. Further, taxation is a key policy issue, and college student voters have the potential to impact tax policy choices. The results of this study show that real-world experiences improve college students’ understanding of tax concepts; this relationship holds for overall understanding and for understanding both current tax issues and tax issues that will have an impact in the future. The authors predict and find that a student’s socioeconomic status is positively related to understanding of tax concepts. The authors also find that the level of understanding of tax concepts is still limited; many students do not have a strong knowledge of tax concepts. The relatively low levels of understanding may have implications for structuring college curricula to improve tax literacy.

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories: