The tartan tax versus other revenue-raising options

Much has already been written about the devolved Scottish Parliament's Tartan Tax-varying powers (for example Blow et al. 1996, Darby et al. 2002, Heald and Geaughan 1996 and 1999, Heald et al. 1998, Heald and McLeod 2002, McGregor et al. 1997, Midwinter 2002, Muscatelli 2001, SPICe 2002). Much less has been written about other revenue raising options and it is the contention of this paper that the focus of attention on Tartan Tax-varying powers has been misplaced

Cartoon Connections: Identifying Connections Between Language Use and Evolution

In lieu of an abstract, below is the article\u27s first paragraph. Holy Cowabunga, dude! You need to, like, stop having a cow, man! Does this sound familiar? In considering the extreme number of slang expressions that have infiltrated present- day English, it is no surprise that sayings such as these are so widely recognized. Cartoon shows and their characters have had an especially strong impact on the use and promotion of slang throughout the past century. With characters such as Bart Simpson and Beavis and Butthead leading the way, it has become nearly impossible to hold a conversation without using at least one word or saying that is a result of popular culture and its extensive influence. In the visibly increased usage of slang language, it has simultaneously become recognized that many elements of this construction have evolved and are still currently subject to changes in both meaning and connotation

A Monte Carlo Simulation of the Tax Burdens and Impacts Associated With Common Intergenerational Family Farm Transfer Strategies

This paper utilizes a Monte Carlo approach to simulate intergenerational farm property transfers within the context of four common succession strategies across a series of ordinary income and capital gain tax rates. Ordinary income/expenses accompany these intergenerational transfers in the form of interest income and the potential for depreciation recapture and capital gain income for all sales between the parties where transaction prices exceed basis and financing is utilized. Finally, post-transfer depreciation charges for the successor may accompany the usage of the family farm assets exchanged. The findings highlight the fact that transfers through estates represent the best pure tax outcomes (lowest aggregate tax burden), while sales transactions involve the highest tax burden. The conclusion is that it would be prudent and well-advised for everyone contemplating or engaging in intergenerational family farm transfers to ensure that tax considerations represent a focus for evaluating, determining, and selecting the best timing and course of action

An examination of auxetic componentry for applications in human-centred biomedical product design settings

This paper explores how the examination of additively manufactured auxetic componentry can be applied in human-centred design settings with particular focus on biomedical products. Firstly, the design applications of auxetics are detailed followed by a review of the key problems facing practical researchers in the field with the treatment of boundary conditions identified as a key issue. The testing setup that is then introduced utilises a novel method of part mounting and facilitates optical analysis and real-time force–displacement measurements. A study is advanced that analyses three different auxetic structures (re-entrant, chiral, and semi-rigid), a set of samples of which were additively manufactured in flexible TPU material. A range of parameters were varied across the three designs including interior geometry and wall thicknesses in order to demonstrate the effectiveness of the setup for the examination of the different structures. The results from these examinations are subsequently discussed and a number of suggestions made regarding how this kind of analysis may be integrated into novel design development workflows for achieving human-centred biomedical devices which often require detailed consideration of ergonomic and usability factors

The application of generative algorithms in human-centered product development

Algorithmic design harnesses the power of computation to generate a form based on input data and rules. In the product design setting, a major advantage afforded by this approach is the ability to automate the customization of design variations in accordance with the requirements of individual users. The background knowledge, intuition, and critical judgement of the designer are still essential but are focused on different areas of the design process. Thus far, little research has been applied directly to the problem of ergonomics in generative design. In this paper, we review the relevant literature in generative design, topology optimization, and computational design in order to describe the ways in which algorithms can be incorporated into the design process from a human-factors perspective–design tailored around human anatomy and usability requirements. We then develop a model for approaching generative design development work, oriented around human factors (particular ergonomics), and describe a case study from the PRIME-VR2 research project in which an algorithmic workflow utilized user scan data and 3D-printing technology to generate bespoke versions of a standard controller device

A systematic review into the suitability of urban refugia for the Eurasian red squirrel Sciurus vulgaris

1. Urban growth and intensification are projected to increase as the global human population increases. Historically, urban areas have been disregarded as suitable wildlife habitat, but it is now known that these areas can be biodiverse and that wildlife species can adapt to the environmental conditions. One such urban-dwelling species is the Eurasian red squirrel Sciurus vulgaris, which has suffered population declines in several countries throughout its range in recent decades. 2. The current published literature was systematically reviewed to determine whether or not urban habitats are suitable refugia for red squirrels, through identifying and discussing key topics regarding the urban ecology of red squirrels. 3. Urban environments can support higher population densities of red squirrels than rural areas, probably due to the widespread and reliable provision of anthropogenic supplemental food alongside natural food sources. The availability and quality of urban greenspaces are important determinants of the suitability of urban habitats for red squirrels, as they provide natural food sources and nesting sites. Despite the barriers present in urban landscapes (e.g. roads), red squirrels can still disperse and maintain gene flow at the population level. 4. Road traffic accidents appear to be a significant cause of mortality in some urban red squirrel populations, and seasonal peaks of mortality occur during the autumn months. Diseases (e.g. squirrelpox virus) can also be a significant cause of mortality, although effects differ between populations and depend on whether grey squirrels Sciurus carolinensis are present. Many of the predation events that affect red squirrels appear to be due to free-ranging domestic and feral cats Felis catus, although there is currently little evidence to suggest that predation is a limiting factor for urban red squirrel populations. 5. We conclude that urban areas can be suitable refugia for red squirrels, provided that high-quality greenspaces are maintained. Mitigation measures may also be necessary to reduce population mortality and to prevent disease outbreaks

Design and development of a novel testing rig for the examination of additively manufactured auxetic components

This paper reports upon the design and development of a novel testing rig for the examination of additively manufactured auxetic componentry. By firstly reviewing the key challenges for practical researchers and exploring the range of approaches used to examine auxetic structures, we subsequently introduce a new testing configuration seeking to enhance the existing methods found within the literature. The developed testing configuration includes a novel mechanical design with a new method for component mounting offering advanced control of the boundary condition and a fully developed control interface which facilitates real-time analytics, a range of data acquisitions and integration with a CAD environment. This paper describes both the development of the mechanical design and the development of the control interface by exploring the key design features and documentation of the manufacturing and assembly process. Finally, we discuss how the presented testing configuration offers a new and flexible way of testing auxetic componentry with additional insights offered for future researchers who wish to recreate or adapt the testing setup for their own examinations of additively manufactured componentry

Ultrasonographic evaluation of tracheal collapse in dogs

Tracheal ultrasonography was performed to measure the width of the tracheal ring shadow and to assess the clinical relevance of these measurements for identifying tracheal collapse. The first tracheal ring width (FTRW) and thoracic inlet tracheal ring width (TITRW) were measured on both expiration and inspiration. The mean of the FTRW width (129 dogs) was greater in expiration (10.97 ± 1.02 mm, p = 0.001) than that in inspiration (9.86 ± 1.03 mm). For 51 normal dogs, the mean of the TITRW width was greater in expiration (9.05 ± 1.52 mm, p = 0.001) than in inspiration (8.02 ± 1.43 mm). For 78 tracheal collapse dogs, the mean of the TITRW width was greater in expiration (15.89 ± 1.01 mm, p = 0.001) than in inspiration (14.85 ± 1.17 mm). The TITRW/FTRW ratio of the normal dogs was higher (p = 0.001) in expiration (0.81 ± 0.09) than that in inspiration (0.79 ± 0.10). When compared between the normal and tracheal collapse dogs, the TITRW/FTRW ratio was also increased (p = 0.001) both in expiration (1.54 ± 0.09) and inspiration (1.47 ± 0.08), respectively. Based on these results, the cutoff level of the TITRW/FTRW ratio was statistically analyzed according to the receiver operating characteristic curve and it could be set at 1.16 in expiration and at 1.13 in inspiration. We have demonstrated that tracheal ultrasonography is a useful technique for the evaluation of tracheal collapse and it can be a supportive tool together with the radiographic findings for making the correct diagnosis

Patterns of urgent hoarseness referrals to ENT – When should we be suspicious of cancer?

Background: Current UK referral criteria stipulate that hoarseness should be persistent to merit 2 week wait (2WW) or urgent suspicion of cancer (USOC) referral. This study delineates patterns of hoarseness presentation with a view to assisting referral pathways, and whereby reassurance could be provided. Methods: A pre-existing database of patients referred with hoarseness under the urgent suspicion of cancer (USOC) category was analysed. Univariate and multivariate analyses were performed on a variety of demographic and comorbid features to produce odds ratios (OR) of features either related or not related to laryngeal cancer. Results: Of 698 consecutive hoarseness referrals were studied. In these referrals there were 506(73%) with persistent hoarseness and 192(27%) with intermittent hoarseness. The most significant patient variables related to laryngeal cancer were persistent hoarseness (OR 4.97), recreational drug use (OR 4.94), male gender (OR 4.01) and weight loss (OR 3.75). Significant patient variables present not related to laryngeal cancer diagnosis were intermittent hoarseness (OR 0.2), the presence of cough (OR 0.2), globus sensation (OR 0.25) and recent viral infection (OR 0.29). Conclusion: The strongest association with cancer is seen in patients that are persistently hoarse. Patients with fluctuating hoarseness do not need an “urgent suspicion of cancer” referral. Additional demographic referral information could help to streamline the referral of these patients, and reassure others

Catalysis in flow: Operando study of Pd catalyst speciation and leaching

A custom-made plug flow reactor was designed and constructed to examine the behaviour of Pd catalysts during Suzuki-Miyaura cross-coupling reactions. Spatial-temporal resolution of catalyst activation, deactivation and leaching processes can be obtained by single-pass experiments. Subsequent deployment of the flow reactor in a XAS beam line revealed speciation of Pd along the catalyst bed