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National estimates of persons with disability are of great importance since they inform policy and program development. However, accurate estimation depends on accurate measurement, and disability measurement is still evolving. Using data from the 1994–1995 National Health Interview Survey and Disability Supplement, this study examines the relationship between functional and activity limitations and equipment use in order to characterize the influence of environmental factors on disability measurement. Our findings highlight the challenging methodologic issues related to measuring a concept of disability that reflects person–environment interactions.

This article presents an application of survey non-response theory to a specific population with disabilities. From 1994 to 1997 the U.S. National Health Interview Survey (NHIS) did a special, two-phase study of disability. This survey format allowed for response patterns of the disabled population to be operationalized into contact, cooperation and proxy/assisted versus self-response categories. Using these data, the authors investigated the effects of severity of activity limitation at first interview on response patterns at second interview, with statistical controls for other characteristics related to the response outcome. The statistical results of the study show that respondents with moderate or severe activity limitation are more likely than those with mild activity limitation to be contacted and to cooperate, yielding higher response rates. However, respondents with a higher degree of activity limitation are also more likely to have proxy/assisted responses at re-interview. Barriers to self-response in household surveys are discussed in the concluding remarks.

In a virtual interconnected digital space, the metaverse encompasses various virtual environments where people can interact, including engaging in business activities. Machine learning (ML) is a strategic technology that enables digital transformation to the metaverse, and it is becoming a more prevalent driver of business performance and reporting on performance. However, ML has limitations, and using the technology in business processes, such as accounting, poses a technology governance failure risk. To address this risk, decision makers and those tasked to govern these technologies must understand where the technology fits into the business process and consider its limitations to enable a governed transition to the metaverse. Using selected accounting processes, this study aims to describe the limitations that ML techniques pose to ensure the quality of financial information.

A grounded theory literature review method, consisting of five iterative stages, was used to identify the accounting tasks that ML could perform in the respective accounting processes, describe the ML techniques that could be applied to each accounting task and identify the limitations associated with the individual techniques.

This study finds that limitations such as data availability and training time may impact the quality of the financial information and that ML techniques and their limitations must be clearly understood when developing and implementing technology governance measures.

The study contributes to the growing literature on enterprise information and technology management and governance. In this study, the authors integrated current ML knowledge into an accounting context. As accounting is a pervasive aspect of business, the insights from this study will benefit decision makers and those tasked to govern these technologies to understand how some processes are more likely to be affected by certain limitations and how this may impact the accounting objectives. It will also benefit those users hoping to exploit the advantages of ML in their accounting processes while understanding the specific technology limitations on an accounting task level.

The local property tax is the oldest tax in the United States, as well as being the only substantial tax on landed wealth, a major part of the housing expense of most American families, and the most important revenue source for local governments. It is also increasingly limited by state law. This chapter presents a synthetic review of the literature on property tax limitation laws. Property taxation is a crucial resource for local governments because it is primarily a tax on real estate, and land is the least mobile tax base. A tax on the market value of real estate may have the effect of transmitting real estate price shocks to individual land users. Property tax limitation laws provide some homeowners with social protection from such market-induced economic shocks, but they do so at the price of a substantial reduction in state capacity. A meta-regression analysis of published studies finds that property tax levy limitations, on average, reduce local government budgets by as much as 5%. The potential implications for provision of other public goods, including social protection for other groups, are discussed.

Arthritis is the most prevalent chronic condition in persons ages 65 and older and is projected to increase substantially as the population ages. The purpose of this research is to assess if age, duration of arthritis, and severity of arthritis exert independent effects on various aspects of the disability process: functional limitations, activities of daily living (ADL) limitations, and instrumental activities of daily living (IADL) limitations. Type of arthritis, socio-demographic factors, behavioral factors, and additional health statuses are also examined. Using longitudinal data from the Health and Retirement study, results show age and severity of arthritis are related to the number of functional limitations one has and to the odds of having ADL and IADL limitations. Duration of arthritis is positively related to functional limitations and to the odds of reporting ADL limitations. Duration of arthritis is not significantly related to IADL limitations, which are strongly linked to performing social roles and have less to do with physical functioning compared to ADL tasks and functional tasks. There is no difference between those with established arthritis compared to those who have had it for a shorter time period, suggesting those with arthritis adapt to social tasks better than physical tasks. The resources used to cope with IADL limitations may be more effective over time compared to those used to cope with functional limitations and ADL disability. Understanding the context of functional limitations and disability among those with arthritis may lead to improved support and care for those living with arthritis.

In recent years, recognition of environmental influences in public health has expanded to include more components of the environment such as the built environment, attitudes, and public policies. This environmental attention has addressed the need for healthier housing, schools, roads, and work sites, as some examples. Paralleling the development of awareness of the impact of environment on health and health behaviors, the influence of the environment and its contribution to the experience of disability has become more apparent. This national descriptive analysis of environmental barriers contributes to our understanding of the extent of environmental considerations for the entire U.S. adult population, not just older individuals, and will document those problems for those with self-reported functional limitations (i.e., disability).

This analysis uses the 2002 National Health Interview data to examine physical, social, and policy barriers experienced by the U.S. national population of adults age 18 or over. Focusing specifically on those who report a physical, activity, participation, or mental health limitation, the experience of barriers in the home, workplace, school, and the community is examined using descriptive analyses.

Results indicate that approximately 11% of the population with disabilities and 2% of the nondisabled adult population experience barriers in their daily lives. Severity of limitations and poor health status among those with disabilities increase the experience of barriers. The only sociodemographic factor related to reporting barriers was income. Depending on the kind of limitation, up to 28.6% of the population with disabilities experience barriers. The two most frequently reported types of barriers were building design and attitudes of other people.

This analysis provides an indication of how the environment is experienced by adults with disabilities and identifies perceived barriers found in the home, the work/school environment and the community. It starts to provide a baseline for understanding of the environment as experienced by persons with disabilities and suggests the most pressing areas for attention.

To our knowledge, this is among the first nationally representative analysis of barriers that interfere with daily activities experienced by adults in the United States. It highlights the experience of adults with disabilities and describes numerous types of potential barriers.

The objective of this study is to show the utility of the newly-approved World Health Organization’s International Classification of Functioning, Disability, and Health (ICF) as a framework for organizing data from the National Health Interview Survey describing limitations in life activities among the U.S. population. Data were obtained from the 1994 to 1995 National Health Interview Survey (NHIS) Disability Supplement, Phase I (n=202,569). Forty-two items were selected from the survey to operationalize selected life domains of the ICF. Results indicated a prevalence rate of 19% for at least one life-domain limitation, with rates of limitations increasing with age, lower income and less education. Movement limitations were most frequently reported across the sample, but variations occurred within demographic characteristics. Life activities by sex and race produced noteworthy differences, by race/ethnicity generally, and by sex and race/ethnicity specifically. An example of mental health issues highlighted the use of the framework for health outcomes.

The ICF provides a foundational conceptual and classification system for improving disability science. These data suggest that the ICF has utility by providing data consistent with other disability measures, while providing an expanded and integrated model for science and policy. Fresh information is gleaned from organizing the data by ICF’s personal activity limitations. Differences by demographics across life domains, for example, can be more clearly presented and future analyses can assess associated impairments and environmental factors, including health service planning, health promotion, and access to care. The system can frame coherent integrated public health science and associated interventions to address the health and well being of people with disabilities.

This study examined use of preventive health care services, for working-age adults with mobility limitations (uses mobility aids, has difficulty walking, difficulty standing for extended periods of time, or difficulty climbing steps) and for working-age adults reporting no mobility limitation, in order to identify similarities and disparities between the two populations. We analyzed data from the 1994 National Health Interview Survey Disability Supplement and NHIS Year 2000 file with cross-tabulation and logistic regression procedures to examine the relationship between mobility limitation and use of health screenings, immunizations, and health behavior counseling. Results were mixed, but disparities in preventive service use were identified.

Now that the threat of infectious disease is under control among the Native American population, the prevalence of chronic disease and occupational illness has become the focus of concern, particularly in relation to associated mortality and morbidity. This analysis addresses the issue of disability as caused by chronic illness, accidents and occupational illness among native populations and provides prevalence estimates of disability as measured by functional and activity limitations. The analysis also provides a description of the socioeconomic situation among Native Americans with various impairments and limitations. Compared to whites, blacks and persons of other races, Native Americans report the highest levels of impairment and functional and activity limitations. Overall, 32% report some type of limitation. As for those of all other races, the rates of prevalence increase with age and are associated with low levels of education and income. However, the rates among the youngest age group of Native Americans are greater whether examining physical limitations or task/activity limitations. Logistic regression analysis indicates that when controlling for all the characteristics commonly associated with limitations and impairment, race continues to be a predictor of both physical and task/activity limitations, with Native Americans 29% more likely to report some form of limitation.

This study aims to evaluate the suspicious transaction reporting (STR) as a financial intelligence tool to identify the potential strengths and limitations of STR and to come up with the criteria, which will make this tool an effective one in early detection of terrorist financing activities.

Considering the research aim, this research uses the funnelling method for identifying effectiveness criteria. Funnelling is a method of literature review that helps find pertinent literature by refining the search through filtering the available research (Ridley, 2008). Using this method, the researcher first applied the criteria of actionable intelligence to filter the financial intelligence tools to select the most promising and important tool (suspicious transaction reporting) for early detection of terrorist financing activities. The funnelling method was also applied to derive the effectiveness criteria from the operational features, and corresponding limitations, of the suspicious transaction reporting system. The funnelling method was also used to identify those operational features and limitations of suspicious transaction reporting that have the most direct relevance to the early detection problem of suspicious transaction reporting.

There are some operational features of STR that give rise to certain limitations that undermine its effectiveness in terms of early detection of terrorist financing activities. The limitations of STR necessitate a search for criteria that will make STR effective in early detection of terrorist financing activities. Based on the operational features and their corresponding limitations, effectiveness criteria for STR have been derived in this study. It is shown how these effectiveness criteria can remove the limitations of STR.

The list of operational features and the corresponding limitations based on which the effectiveness criteria have been derived may not be exhaustive. There may have other operational features, and corresponding limitations that also make STR largely ineffective in the early detection of terrorist financing activities, and for which more effectiveness criteria should also be derived.

The limitations and the effectiveness criteria will pave the way for redesigning STR in such a way that will make it highly useful for detecting financing activities relating to imminent terrorist attacks.

The society will experience fewer terrorist attacks that will make the society peaceful, happy and vibrant.

In this study, the effectiveness criteria of STR for early detection of terrorist financing activities have been derived in an innovative way by deducing them from the operational features of STR and the corresponding limitations.