1,314 research outputs found

    Renourishment and Rip Currents

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    Taxing multinational beyond borders:financial and locational responses to CFC rules

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    The Implementation of the Individuals with Disabilities Education Act in a Virtual Public Charter School

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    The Individuals with Disabilities Education Act (IDEA) guarantees certain rights and protections to students with disabilities enrolled in public schools, and to their families. Even though virtual schools are one of the fastest growing trends in public k-12 education, there is evidence that these schools may not be fully implementing IDEA for enrolled students with disabilities. There has been some concern regarding the appropriateness of virtual education for student with disabilities, as well as some concern for the spectrum of services being offered in virtual schools. This case study examined the implementation of special education supports and services in one public virtual k-12 school in the United States. Interviews, document review, and participant observations were used to collect data. Findings indicated that components of IDEA were not being universally implemented for students with disabilities. Limited programming options, large special education caseloads, and an over-dependence on parents and other non-teacher adults limits students’ access to Free and Appropriate Public Education, Least Restrictive Environment, and Individualized Education Plans. Issues were also identified in the provision of Appropriate Evaluation, Parent Participation, and Procedural Safeguards. Regardless of documented challenges, benefits to virtual education were noted. Parent, faculty and staff participants reported being happier with virtual school than brick-and-mortar. Faculty enjoys easy access to a multitude of academic data. Relationships and communication among community members was reported to be stronger than what was previously experienced in brick-and-mortar schools. Faculty, staff and parent participants discussed students’ emotional and physical safety as a benefit of virtual education

    Tax Enforcement Using a Hybrid between Self- and Third-Party Reporting

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    We study behavioural responses to a widely-used tax enforcement policy that combines elements of self- and third-party reporting. Taxpayers self-report to the tax authority but must file documentation issued by a third-party to corroborate their claims. Exploiting salary-dependent cutoffs governing documentation requirements when claiming deductions for charitable contributions in Cyprus, we estimate that deductions increase by ÂŁ0.7 when taxpayers can claim ÂŁ1 more without documentation. Second, using a reform that retroactively shifted a threshold activating documentation requirements, we estimate that at least 64% of the response is purely a reporting adjustment. Finally, reporting thresholds affect the responsiveness to tax subsidies

    “We cannot stop cooking”: Stove stacking, seasonality and the risky practices of household cookstove transitions in Nigeria

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    Drawing on qualitative data from three contrasting sites in Benue state, Nigeria, this paper explores how and why cooking system use and priorities vary over time and space as well as the influence of household air pollution (HAP)-related health risks on fuel and stove choices. The findings indicated that cooking system choices were constrained by economic and access considerations linked to spatio-temporal variations in fuel cost, availability and service quality coupled with socio-cultural and utilitarian influences on cooking practices. Respondents demonstrated strong preferences for wood-fuelled traditional stoves although shifts in fuel use between wet and dry seasons were observed. Stove and fuel 'stacking' were widely practised to meet different cooking requirements and minimise risks from (often seasonal) variations in fuel prices, access and reliability of supply. 'Backsliding' from clean to solid biomass fuels was observed when families outgrew their improved cookstoves or considered biomass to be more affordable, reliable, accessible or safer. There was limited awareness or concern about HAP-related health risks and smoke was valued for preserving food and signalling food security. Attention is drawn to the value of integrating household risk perceptions into improved cookstove promotion and behaviour change initiatives to better understand constraints to the adoption and sustained use of clean cooking systems. The paper concludes by highlighting the benefits of monitoring household cooking system stacks (rather than the 'main' fuel/stove used) for analysing how their components vary over space and time and providing insights into the effectiveness of measures taken to reduce HAP exposure

    Engineering education for sustainable development: using online learning to support the new paradigms

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    This paper explores the experiences of three academic members of the University of Nottingham Open Online Course (NOOC) and Massive Open Online Course (MOOC) team, comprising an engineer (tutor), an engineering education specialist (facilitator) and a specialist in higher education pedagogy (convenor). The paper explores notions of what makes for effective teaching of sustainability within a multidisciplinary online context, and the extent to which this experience has impacted upon personal behaviours and attitudes to sustainability, from an Engineering Education for Sustainable Development (EESD) perspective. Team members’ experiences are further supported by findings from student and learner evaluations of the NOOC and MOOC courses. Key findings of the research include (a) Interdisciplinarity is a strength of the course (b) The course can lead to genuine change in the understanding of sustainability; (c) Teaching sustainability online is different; (d) Involvement in the course impacts upon teaching practices; (e) Cultural and disciplinary diversity within both the course team and the student cohort is a major contributor to the overall sustainable development learning experience in the NOOC/MOOC. It is hoped that the findings of the study will pave the way for engineering and non-engineering educators to explore the potential of integrating sustainability within the modules they teach, via online teaching and learning means

    Taxing multinational beyond borders:financial and locational responses to CFC rules

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    Textural variations in MORB sulfide droplets due to differences in crystallization history

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    Sulfide droplets from fresh Mid-Ocean-Ridge Basalt (MORB) glasses show different textures. Some are fine-grained droplets consist of Monosulfide Solid Solution (Mss) and Intermediate Solid Solution (Iss) micrometric intergrowths with pentlandite at the Mss-Iss interface and disseminated Fe-oxide grains; other droplets display a characteristic “zoned” texture consisting of segregated massive grains of Mss and Iss, with euhedral Fe-oxides and pentlandite occuring as equant grains and as flame-shaped domains in the Mss formed by exsolutions. The difference in the textures implies a difference in the crystallization history of the sulfide droplets. These different textures are observed in droplets that are only millimeters apart in the same sample, and thus had an identical cooling history. Therefore, some other factors controlled the textural development. There is relationship between the size and the texture of the droplets. The larger sulfide droplets tend to have zoned textures and the smaller ones fine-grained textures. We propose that the latter have experienced greater undercooling before crystallization. The reason for the delay in crystallization could be that, in the small sulfide droplets, large stable grains with low surface to volume ratio cannot form, which results in higher effective solubility of the Mss. Due to the high degree of undercooling in the small droplets, there were numerous nucleation sites and the diffusion rates of the crystal components in the liquid were lower, leading to fine-grained Mss-Iss intergrowths. In contrast, larger droplets with lower effective solubility of Mss began to crystallize at higher temperature, and thus had fewer nucleation sites, higher diffusion rates, and more time for sulfide differentiation

    The Influence Of Job Stress On The Components Of Organisational Commitment Of Health Care Personnel In The Eastern Cape Province South Africa

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    Health care personnel are often exposed to strenuous working conditions due to their nature of work. The study assessed whether job stress affects the organisational commitment of employees within the health institutions. A quantitative design was used; the sample consisted of 141 respondents from selected public health institutions within the Nkonkobe Municipality Region, Eastern Cape, South Africa. Cluster sampling was used to select the hospitals and then the simple random sampling was used to select the sample from the cluster. Pearson Correlation Analysis was used to solicit the sought relationships. Results of the study showed significant relationships between job stress and organisational commitment showing that job stress has an effect on the commitment of workers. These findings are helpful and useful to the health department in implementing policies and procedures that will reduce job stress in employees in order to ensure that high levels of commitment towards the organisation are maintained for optimal success
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