EMPIRICAL ANALYSIS OF THE RELATIONSHIP BETWEEN THE TAX BASE AND GOVERNMENT SPENDING: EVIDENCE FROM STATE PANEL DATA, 1977-1992

Essentially, there are two competing propositions on tax base choices. The optimal tax theory on taxation asserts that the broader the tax base the better the tax. On the other hand, some public choice proponents have argued that, at the constitutional level, we should choose to restrict the power to tax and thus limit the available base. These theories assert fundamentally different views on the state and its citizens. Within the traditional optimal tax framework, governments maximize residents utility and tax base broadening lowers the tax rate, thus there is a revenue neutral response. When, however, governments do not choose to maximize residents utility, then increases in the tax base can have an impact on governments revenues and spending. In order to determine if tax bases influence government spending data on forty-eight states were compiled for the years 1977 through 1992. A state finance system of equations was developed. Using three-stage least squares estimation in a fixed effects econometric model, the relationship between the broadness of a tax base and state government spending was estimated. The state sales tax base was the tax base used to study this relationship. The results of this estimation found that states with broader sales tax bases had higher spending, all else equal. This result suggest that governments do not act as if they maximize resident utility when making tax base and rate decisions, otherwise base broadness would have no impact on spending. An additional result from this empirical analysis, is that tax base and rates are inversely related, but the relationship does not lead to revenue-neutral adjustments

Mechanisms of deaths in captive juvenile New Zealand fur seals (Arctocephalus forsteri)

Abstract Juvenile seals are sometimes encountered in waters around South Australia with injuries and/or diseases that require veterinary treatment. Two cases are reported where apparently stable animals died soon after being rescued due to quite disparate conditions. In Case 1 a juvenile male New Zealand fur seal (Arctocephalus forsteri) was found unexpectedly dead in its enclosure. A necropsy examination revealed an emaciated juvenile male with no injuries. The intestine was filled throughout its length with melena stool that was due to heavy infestation of the stomach with roundworms with adjacent gastritis. Death was due to shock from upper gastrointestinal blood loss secondary to parasitosis. In Case 2 a second juvenile male New Zealand fur seal (Arctocephalus forsteri) also died unexpectedly in its enclosure. It had been listless with loud respirations since capture. At necropsy there was no blood around the head, neck or mouth, and no acute external injuries were identified. An area of induration was, however, present over the snout with fragmentation of underlying bones. The maxilla was freely mobile and CT scanning revealed multiple comminuted fractures of the adjacent facial skeleton. Examination of the defleshed skull showed fragmentation of the facial skeleton with roughening of bones in keeping with osteomyelitis. Death was attributed to sepsis from osteomyelitis of a comminuted midfacial fracture. These cases demonstrate two unusual and occult conditions that may be present in recently retrieved juvenile fur seals. Failure to establish the correct diagnosis rapidly may result in death soon after capture. The usefulness of imaging techniques such as CT scanning in delineating underlying injuries prior to necropsy is clearly demonstrated

Dual-locus DNA metabarcoding reveals southern hairy-nosed wombats (Lasiorhinus latifrons Owen) have a summer diet dominated by toxic invasive plants

Habitat degradation and summer droughts severely restrict feeding options for the endangered southern hairy-nosed wombat (SHNW; Lasiorhinus latifrons). We reconstructed SHNW summer diets by DNA metabarcoding from feces. We initially validated rbcL and ndhJ diet reconstructions using autopsied and captive animals. Subsequent diet reconstructions of wild wombats broadly reflected vegetative ground cover, implying local rather than long-range foraging. Diets were all dominated by alien invasives. Chemical analysis of alien food revealed Carrichtera annua contains high levels of glucosinolates. Clinical examination (7 animals) and autopsy (12 animals) revealed that the most degraded site also contained most individuals showing signs of glucosinolate poisoning. We infer that dietary poisoning through the ingestion of alien invasives may have contributed to the recent population crashes in the region. In floristically diverse sites, individuals appear to be able to manage glucosinolate intake by avoidance or episodic feeding but this strategy is less tractable in the most degraded sites. We conclude that recovery of the most affected populations may require effective Carrichtera management and interim supplementary feeding. More generally, we argue that protection against population decline by poisoning in territorial herbivores requires knowledge of their diet and of those food plants containing toxic principles

Variety is the spice of life : flying-foxes exploit a variety of native and exotic food plants in an urban landscape mosaic

Generally, urbanization is a major threat to biodiversity; however, urban areas also provide habitats that some species can exploit. Flying-foxes (Pteropus spp.) are becoming increasingly urbanized; which is thought to be a result of increased availability and temporal stability of urban food resources, diminished natural food resources, or both. Previous research has shown that urban-roosting grey-headed flying-foxes (Pteropus poliocephalus) preferentially forage in human-modified landscapes. However, which land-use areas and food plants support its presence in urban areas is unknown. We tracked nine P. poliocephalus roosting in Adelaide, South Australia, between December 2019 and May 2020, using global positioning systems (GPS), to investigate how individuals used the urban landscape mosaic for feeding. The most frequently visited land-use category was “residential” (40% of fixes) followed by “road-side,” “reserves” and “primary production” (13–14% each). However, “reserves” were visited four times more frequently than expected from their areal availability, followed by the “residential” and “road-side” categories that were visited approximately twice more than expected each; in contrast, the “primary production” category was visited approximately five times less than expected. These results suggest that while residential areas provide most foraging resources supporting Adelaide’s flying-fox population, reserves contain foraging resources that are particularly attractive to P. poliocephalus. Primary production land was relatively less utilized, presumably because it contains few food resources. Throughout, flying-foxes visited an eclectic mixture of diet plants (49 unique species), with a majority of feeding fixes (63%) to locally indigenous Australian native species; however, in residential areas 53% of feeding visits were to non-locally indigenous species, vs only 13% in reserves. Flowering and fruiting phenology records of the food plants visited further indicated that non-locally indigenous species increase the temporal availability of foraging resources for P. poliocephalus in urban Adelaide. Our findings demonstrate the importance of residential areas for urban-roosting P. poliocephalus, and suggest that the anthropogenic mixture of food resources available in the urban landscape mosaic supports the species’ year-round presence in urban areas. Our results further highlight the importance of conserving natural habitats within the urban landscape mosaic, and stress the need for accounting for wildlife responses to urban greening initiatives

Faecal virome of the Australian grey-headed flying fox from urban/ suburban environments contains novel coronaviruses, retroviruses and sapoviruses

Bats are important reservoirs for viruses of public health and veterinary concern. Virus studies in Australian bats usually target the families Paramyxoviridae, Coronaviridae and Rhabdoviridae, with little known about their overall virome composition. We used metatranscriptomic sequencing to characterise the faecal virome of greyheaded flying foxes from three colonies in urban/suburban locations from two Australian states. We identified viruses from three mammalian-infecting (Coronaviridae, Caliciviridae, Retroviridae) and one possible mammalianinfecting (Birnaviridae) family. Of particular interest were a novel bat betacoronavirus (subgenus Nobecovirus) and a novel bat sapovirus (Caliciviridae), the first identified in Australian bats, as well as a potentially exogenous retrovirus. The novel betacoronavirus was detected in two sampling locations 1375 km apart and falls in a viral lineage likely with a long association with bats. This study highlights the utility of unbiased sequencing of faecal samples for identifying novel viruses and revealing broad-scale patterns of virus ecology and evolution

Population density estimate of leopards (Panthera pardus) in north-western Mpumalanga, South Africa, determined using spatially explicit capture-recapture methods

AVAILABILITY OF DATA AND MATERIAL : Raw data and material are either published in the manuscript or available in data repository DANS (https://doi.org/10.17026/dans-zvs-betq).Please read abstract in the article.PhD student operating funds available from the School of Animal and Veterinary Sciences at The University of Adelaide.https://link.springer.com/journal/42991hj2023Production Animal Studie

Gene flow connects key leopard (Panthera pardus) populations despite habitat fragmentation and persecution

DATA AVAILABILITY : All mtDNA strands have been uploaded to Genbank under the following accession numbers; NADH-5 : OQ132962-OQ132992 & Cytochrome B : OQ117400-OQ117430. Microsatellite data were uploaded to Figshare (https://doi.org/10.6084/m9.figshare.21743852); There are no restrictions on data availability.The leopard (Panthera pardus) is facing the threat of continued population decline across its range. In order to inform more effective conservation management programs, genetic information is needed from leopard populations that persist in previously unstudied, isolated and highly fragmented protected areas. The aim of this study was to explore the population structure and genetic diversity of leopard populations across the Mpumalanga province of South Africa. We collected a total of 33 leopard samples from four major locations along a west to east transect across the province. We analysed 17 polymorphic microsatellites and two regions of the mitochondrial genome (NADH-5 and Cytb) to determine the genetic structure of the leopard population in the province. We also calculated genetic diversity indices and explored gene flow in the region. We found that while there is gene flow occurring across the province, the population was genetically structured. We identified two major population units that we describe as ‘West Mpumalanga’ and ‘East Mpumalanga’. Gene flow was moderate between the two populations and we found very high genetic diversity levels compared to other leopard populations previously studied in South Africa. From a conservation perspective, our results show that gene flow is still occurring across seemingly isolated leopard populations that exist in fragmented landscapes, highlighting the importance of all leopard populations in South Africa. Management authorities need to focus conservation efforts on maintaining corridors between regions that are suitable for leopard occupancy and work closely with human settlements to minimise human-leopard conflicts.PhD student operating funds available from the School of Animal and Veterinary Science at The University of Adelaide.http://link.springer.com/journal/10531hj2024Production Animal StudiesVeterinary Tropical DiseasesSDG-15:Life on lan

Bat E-Commerce: Insights Into the Extent and Potential Implications of This Dark Trade

Little is known about the global bat souvenir trade despite previous research efforts into bat harvest for bushmeat. We screened eBay listings of bats in Australia, Canada, Italy, Switzerland, United Kingdom and USA to assess the nature and extent of the online offers. A total of 237 listings were retrieved in between the 11th and 25th of May 2020 with a median price per item of US$38.50 (range: US$8.50–2,500.00). Items on offer were mostly taxidermy (61.2%) or skull (21.1%) specimens. Overall, 32 different species of bat were advertised, most of which (n = 28) are listed as “Least Concern” on the International Union for Conservation of Nature (IUCN) Red List. One species (Nycteris javanica) is classified as “Vulnerable” and one (Eidolon helvum) as “Near Threatened.” Pteropus spp. specimens were the most expensive specimens on offer and the conservations status of these species may range from “Critically Endangered” to “Data Deficient” by IUCN and the entire genus is listed in the Appendix II by the Convention on the International Trade in Endangered Species of Wild Fauna and Flora (CITES). However, the exact species concerned, and their respective conservation status, could not be confirmed based on the listings' photos. The sourcing of bat was restricted to mostly South-East Asian countries (a third of items sourced from Indonesia) and to two African countries. Our survey revealed that the online offer of bat products is diverse, abundant, and facilitated by worldwide sellers although most offered bats species are from South-East Asia. With a few exceptions, the species on offer were of little present conservation concern, however, many unknowns remain on the potential animal welfare, biosecurity, legal implications, and most importantly public health risks associated with this dark trade

Nursing considerations to complement the Surviving Sepsis Campaign guidelines

Objectives: To provide a series of recommendations based on the best available evidence to guide clinicians providing nursing care to patients with severe sepsis. Design: Modified Delphi method involving international experts and key individuals in subgroup work and electronic-based discussion among the entire group to achieve consensus. Methods: We used the Surviving Sepsis Campaign guidelines as a framework to inform the structure and content of these guidelines. We used the Grades of Recommendation, Assessment, Development, and Evaluation (GRADE) system to rate the quality of evidence from high (A) to very low (D) and to determine the strength of recommendations, with grade 1 indicating clear benefit in the septic population and grade 2 indicating less confidence in the benefits in the septic population. In areas without complete agreement between all authors, a process of electronic discussion of all evidence was undertaken until consensus was reached. This process was conducted independently of any funding. Results: Sixty-three recommendations relating to the nursing care of severe sepsis patients are made. Prevention recommendations relate to education, accountability, surveillance of nosocomial infections, hand hygiene, and prevention of respiratory, central line-related, surgical site, and urinary tract infections, whereas infection management recommendations related to both control of the infection source and transmission-based precautions. Recommendations related to initial resuscitation include improved recognition of the deteriorating patient, diagnosis of severe sepsis, seeking further assistance, and initiating early resuscitation measures. Important elements of hemodynamic support relate to improving both tissue oxygenation and macrocirculation. Recommendations related to supportive nursing care incorporate aspects of nutrition, mouth and eye care, and pressure ulcer prevention and management. Pediatric recommendations relate to the use of antibiotics, steroids, vasopressors and inotropes, fluid resuscitation, sedation and analgesia, and the role of therapeutic end points. Conclusion: Consensus was reached regarding many aspects of nursing care of the severe sepsis patient. Despite this, there is an urgent need for further evidence to better inform this area of critical care