Purpose This paper aims to share a practical evaluation tool intended to guide and support the participation of older people in PAR projects. Participatory action research (PAR) studies with older adults have been increasing over the past ten years. Scientific evidence provides key principles for PAR projects to achieve meaningful participation by older people; however, respecting the ideals of PAR is not always straightforward. Design/methodology/approach This paper presents a case study that evaluated the involvement of nonacademic researchers in a PAR project using an evaluation tool derived from a literature review of PAR undertaken with this population (Corrado et al., 2020). The study goals were first to assess the assets and limits of the older co-researchers’ participation within the PAR project, and second to provide a revised version of the evaluation tool to support future PAR with older people. First, the authors designed an evaluation tool for nonacademic participation in PAR studies by older people that covers three main themes: older people positioned as prominent research partners; symmetrical power relations between academic and nonacademic researchers; and commitment regarding inclusiveness and long-term collaboration. Second, the authors performed an evaluation using this tool within the Active Aging with Dignity PAR Project. Findings Third, the authors used the results of this experiment to suggest improvements for an enhanced version of the evaluation tool aiming at supporting fuller involvement of older nonacademic researchers in PAR studies. Originality/value To the authors’ knowledge, this evaluative tool is a methodological innovation in gerontology.
Tous droits réservés © HEC Montréal, 1974 Ce document est protégé par la loi sur le droit d'auteur. L'utilisation des services d'Érudit (y compris la reproduction) est assujettie à sa politique d'utilisation que vous pouvez consulter en ligne. Résumé de l'article This fiscal essay tries to specify the economic variables which have an effect upon the personal income tax during a business cycle.After clearing out the concept of trend elasticity and cyclical elasticity, we propose a model based on the concept of elasticity which will permit us to see the income increases due to the overall increase in employment (or a decrease in the rate of unemployment), and those produced by the global increase in wealth (such as the increase in per capita revenue due to productivity, inflation and so on).Then we apply this model to the federal personal income tax collected in Quebec for ten income classes and we find that there is a difference between the average taxation rate due to the increment of employment and the average taxation rate due to wealth increase and consequently at the elasticity level also. However, the difference is not statistically significant.So, our theoretical model and its application explains partly why the income elasticity of the personal income tax appears to be greater in periods of decline in economic activity and tends to abate fairly sharply as expansionary momentum is restored. CONJECTURE SUR LE COMPORTEMENT DE LTMPÔT SUR LE REVENU DES PARTICULIERS IntroductionNous connaissons le rôle important que joue dans le financement d'un budget d'un Etat moderne l'impôt sur le revenu des particuliers. Toutefois, si nous prenons comme point de départ que le niveau de l'activité économique influe dans une large mesure sur les recettes fiscales d'un gouvernement et, plus particulièrement, sur l'impôt sur le revenu des particuliers, nous devons admettre que nous connaissons très peu dans quelle mesure les fluctuations du P.N.B., par exemple, agissent sur le rendement de l'impôt sur le revenu des particuliers.Le but de cette note de recherche en analyse fiscale, est de spécifier les facteurs qui exercent une action sur l'impôt sur le revenu des particuliers au cours d'un cycle donné.
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