Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research

This paper reviews the literature on taxation of the informal economy, taking stock of key debates and drawing attention to recent innovations. Conventionally, the debate on whether to tax has frequently focused on the limited revenue potential, high cost of collection, and potentially adverse impact on small firms. Recent arguments have increasingly emphasised the more indirect benefits of informal taxation in relation to economic growth, broader tax compliance, and governance. More research is needed, we argue, into the relevant costs and benefits for all, including quasi-voluntary compliance, political and administrative incentives for reform, and citizen-state bargaining over taxation

Schmidt Hammer exposure dating (SHED): Calibration procedures, new exposure age data and an online calculator

Recent research has established Schmidt Hammer exposure dating (SHED) as an effective method for dating glacial landforms in the UK. This paper presents new data and discussion to clarify and to evaluate calibration procedures. These make a distinction between Schmidt Hammer drift following use (instrument calibration), and variation between both individual Schmidt Hammers and between user strategies when utilising age-calibration curves (age calibration). We show that while test anvil methods are useful for verifying that Schmidt Hammers maintain their standard R-values, they are inappropriate for instrument calibration except for the hardest natural rock surfaces (R-values: ≥ 70). A range of surfaces were tested using 3 N-Type Schmidt Hammers, which showed that existing anvil calibration procedures led to consistent overestimation of R-values by up to 17.9%. In contrast, new calibration procedures, which are based on the use of a calibration point which lies within the range of R-values measured in the field [Dortch et al. 2016, Quat. Geochron., 35, 67-68], limit variance to maximum of 4.4% for surfaces typically tested by Quaternary researchers (R-values: 25 - 60). Moreover, these new calibration procedures are more appropriate for age calibration as they incorporate operator variance through choice of sampling location. New calibration procedures are used to compile an updated age-calibration curve based upon 54 granite surfaces (R2 = 0.94, p < 0.01) from across Scotland, NW England and Ireland. The inclusion of a further 29 terrestrial cosmogenic nuclide (TCN) exposure ages extends the calibration period to 0.8 – 23.8 ka, covering the entire post-Last Glacial Maximum (LGM) history of the British-Irish Ice Sheet. To facilitate comparison between studies, an online calculator is made available at http://shed.earth for Schmidt Hammer instrument and age calibration and SHED exposure age calculation. The SHED-Earth calculator provides a rapid and accessible means of exposure age calculation to encourage wider and more consistent application of SHED throughout the British Isles

Knowledge Management in Small and Medium Enterprises. A structured literature review

Purpose – This paper aims to review and critique the knowledge management (KM) literature within small and medium enterprises (SMEs), offers an overview of the state of research and outline a future research agenda. Design/methodology/approach – Papers published in KM journals are analysed using a structured literature review methodology. The paper analyses 89 papers published in ten journals specialising in the field of KM. Findings – KM within SMEs is a research area of growing importance. Findings show that literature on KM in SMEs is fragmented and dominated by unrelated research, with few comparative studies between countries and several countries receiving little attention. Additionally, different definitions of SMEs are used and different kinds of SMEs (e.g. micro, small and medium) are often treated as equivalent, making comparison almost impossible. The results show a failure to address the implications of findings for practitioners and policymakers, which risks relegating the KM research on SMEs to irrelevance. Originality/value – The paper presents a comprehensive structured literature review of the articles published in KM journals. The paper’s findings can offer insights into future research avenues. Keywords Small and medium enterprises, Knowledge management, Structured literature review, Research relevanc

Author Correction: High-resolution record reveals climate-driven environmental and sedimentary changes in an active rift (Scientific Reports, (2019), 9, 1, (3116), 10.1038/s41598-019-40022-w)

This Article contains errors in Reference 40 which is incorrectly given as: Palyvos, N., Pantosti, D. &amp; Zabci, C. Paleoseismological evidence of recent earthquakes on the 1967 Mudurnu Valley earthquake segment of the North Anatolian fault. Bull. Seis. Soc. Am. 97, 1646–1661 (2007). © 2019, The Author(s)