263 research outputs found
The value added tax, with reference to South Africa
There has been a growing interest in recent years in the Value Added Tax (hereinafter referred to as the VAT). Interest in tax reform is perennial but the factor which has generated such wide interest in the VAT has been its adoption by the member countries of the European Economic Community (EEC). The recent entry of Britain into the EEC and her adoption of the VAT have increased South African interest 1n the system because of the strong trading ties between our two countries. The Franzsen commission on taxation in South Africa gave some attention to VAT but in their own opinion not enough. This is clear from their statement: "The Commission is aware of the fact that a transition from the selective sales tax which rests on a commodity basis to a Value Added Tax, which is essentially a turnover tax, implies important administrative changes. It is felt, nevertheless, that the Value Added Tax merits further study". This thesis hopes to satisfy some of that need for further study. The aim of the thesis is not to arrive at a definite conclusion as to whether South Africa should or should not adopt the VAT, indeed, it may be impossible to answer this question completely objectively. Rather the thesis sets out to examine the implications, both theoretical and practical, of a VAT, and to present certain guide-lines as to what may constitute the best form of a VAT should it be decided to introduce this mode of taxation. There is no separate section on South Africa. Instead, the implications for South Africa have been integrated into the main body of the text. For this reason, the emphasis throughout has been on the VAT replacing the selective sales tax and, to a lesser extent, the profits tax. It is felt that the selective sales tax would be the tax most likely to be replaced by the VAT in South Africa, and that the added revenue which could be collected from the broader-based VAT could possibly be off-set against the revenue lost on a reduction in company profits tax. Such a measure would certainly be well received among business men
The Share Price Effects of Dividend Taxes and Tax Imputation Credits
We examine the hypothesis that dividend taxes are capitalized into share prices by focusing on investors' implicit valuations of retained earnings versus paid-in equity. Retained earnings are distributable as taxable dividends, whereas paid-in equity is distributable as a tax-free return of capital. Consistent with dividend tax capitalization, firm-level results for the United States indicate that accumulated retained earnings are valued less per unit than contributed capital. In addition, differences in dividend tax rates across U.S. tax regimes are associated with predictable differences in the magnitude of the implied tax discount for retained earnings, as are differences in dividend tax rates across Australia, Japan, France, Germany, and the United Kingdom.
Decolonial considerations of environmentalism: Observations from a (US) State Park
In this contribution to the special issue, we explore implications of decolonial theory for understanding climate change skepticism and environmental concern. The empirical portion of this project entailed interviews about perceptions of recent extreme weather, climate change, and environmental concern with N = 41 visitors to a Kansas (USA) state park, a population we selected for their (presumed) high environmental concern. Although most respondents reported personal experience of extreme weather, only a smaller subset believed these events reflected anthropogenic climate change (ACC). Consistent with other research, this tendency to be skeptical of climate change and its connection to extreme weather was greater among white participants than participants of color, a pattern we interpret as collectively motivated white ignorance about the role of modern/colonial violence in the production of the ecological crisis. Results also revealed an environmental concern characterized by wilderness preservation and individual action. We conclude by situating climate change perceptions and environmental concern within a decolonial perspective as an alternative foundation for environmentalism and psychology
Applied Soft Classes and Fuzzy Confusion in a Patchwork Semi-Arid Ecosystem: Stitching Together Classification Techniques to Preserve Ecologically-Meaningful Information
Dryland ecosystems have complex vegetation communities, including subtle transitions between communities and heterogeneous coverage of key functional groups. This complexity challenges the capacity of remote sensing to represent land cover in a meaningful way. Many remote sensing methods to map vegetation in drylands simplify fractional cover into a small number of functional groups that may overlook key ecological communities. Here, we investigate a remote sensing process that further advances our understanding of the link between remote sensing and ecologic community types in drylands. We propose a method using k-means clustering to establish soft classes of vegetation cover communities from detailed field observations. A time-series of Sentinel-2 satellite imagery and a random forest classification leverages the mixing of different phenologies over time to impute such soft community classes over the landscape. Next, we discuss the advantages of using a fuzzy confusion approach for soft classes in cases such as understanding subtle transitions in ecotones, identifying areas for targeted remediation or treatment, and in ascertaining the spatial distribution of non-dominant covers such as biological soil crusts and small native bunchgrasses which have typically been difficult to map with traditional remote sensing classifications. Our pixel-level analysis is relevant to the scale of management decisions and represents the complexity of the landscape. The combination of cloud computing with the spatial, temporal, and spectral observations from Sentinel-2 allow us to develop these ecologically-meaningful observations at large spatial extents, including complete coverage at landscape scales. Re-interpretation of large extent maps of soft classes may be helpful to land managers who need community-level information for fuel breaks, restoration, invasive plant suppression, or habitat identification
Bio-Optical Properties of the Labrador Sea
Three cruises were conducted during fall and spring in the Labrador Sea to investigate the effects of bio-optical properties on satellite retrievals of phytoplankton chlorophyll in this important high-latitude ecosystem. Taxon-specific and regional differences were found. Diatoms had similar to 1.5 lower chlorophyll-specific absorption but significantly higher reflectance ratios than prymnesiophytes. Particulate absorption at 443 nm for total, phytoplankton, and detrital\u27\u27 fractions was related to chlorophyll, but values were lower than reported for lower latitudes. Decreased particulate absorption is attributed primarily to pigment packaging, while low backscattering to scattering ratios result from a lower relative abundance of bacteria and picophytoplankton with more large phytoplankton. Soluble absorption was not related to chlorophyll. A four-component model with low, variable backscatter fractions and the observed absorption coefficients for phytoplankton, detritus,\u27\u27 and soluble materials reproduces the measured reflectance spectra. Global chlorophyll algorithms tend to underestimate biomass at high latitudes, whereas regionally tuned algorithms provide more reliable retrievals. Taxon-specific algorithms show promise, but given limited ranges, small sample sizes, and overlapping reflectance ratios they remain premature
The politics of critical policy sociology: mobilities, moorings and elite networks
This article reflects on what doing critical policy sociology means in shifting theoretical, empirical and methodological contexts of education. We focus our analytical lens on two primary considerations. First, we reflect on the politics of criticality, examining differing claims and debates about what it means to do critical research and be a critical researcher of education policy, paying particular attention to how critical policy sociologists position their work in relation to elite power and policy networks. Second, we build on these foundations to consider the trend towards researching mobilities within critical policy sociology, arguing that contemporary ‘follow the policy’ research risks orienting researchers to the problems and agendas already established by elite policy agents and organisations, while obscuring the not-so-mobile forces that continue to define education policy and practice. We also raise questions about the elite networks and privileged levels of resourcing typically required to conduct this kind of research. In conclusion, we invite further discussion on the politics of knowledge production and challenges for policy sociologists seeking to be critical in shifting contexts
Lidar and Deep Learning Reveal Forest Structural Controls on Snowpack
Forest structure has a strong relationship with abiotic components of the environment. For example, canopy morphology controls snow depth through interception and modifies incoming thermal radiation. In turn, snow water availability affects forest growth, carbon sequestration, and nutrient cycling. We investigated how structural diversity and topography affect snow depth patterns across scales. The study site, Grand Mesa, Colorado, is representative of many areas worldwide where declining snowpack and its consequences for forest ecosystems are increasingly an environmental concern. On the basis of a convolution neural network model (R2 of 0.64; root mean squared error of 0.13 m), we found that forest structural and topographic metrics from airborne light detection and ranging (lidar) at fine scales significantly influence snow depth during the accumulation season. Moreover, complex vertically arranged foliage intercepts more snow and results in shallower snow depths below the canopy. Assessing forest structural controls on snow distribution and depth will aid efforts to improve understanding of the ecological and hydrological impacts of changing snow patterns
Late Holocene Rupture History of the Alpine Fault in South Westland, New Zealand
Abstract Strata and fault relationships revealed in five trenches excavated across the recent trace of the Alpine fault at the Haast, Okuru, and Turnbull Rivers, South Westland, New Zealand, record the three most recent surface-faulting events. Using back-stripping techniques to remove the three faulting events and the sedimentary units associated with the faulting restores the cross-sections to gravel-bed floodplains at the Haast and Okuru Rivers, at about A.D. 750. Horizontal and vertical offsets of stream channels and terrace risers reveal characteristic displacements of about 8–9 m dextral and up to 1 m vertical per event. Cumulative dextral displacement is 25 ± 3 m in the past three events. The most recent surface-rupture event was probably in A.D. 1717, and the next prior events were about A.D. 1230 ± 50 and about A.D.750 ± 50. The timing of these events is consistent with past large-great earth- quakes on the southern section of the Alpine fault inferred from off-fault data, but there are fewer events identified in trenches. Our three-event dataset indicates the aver- age surface-rupture recurrence interval for the South Westland section of the fault is about 480 years, much longer than the current elapsed time of 295 years. Therefore, the Alpine fault in South Westland may not be close to rupture as is often speculated
Enabling 'citizen voice' in the English health and social care system : a national survey of the organizational structures, relationships and impacts of local Healthwatch in England
Local Healthwatch have been operating since 2013 as 'consumer champions' in health and social care in England. There is little evidence about how they operate and the daily practices through which they seek to represent citizen views and influence others. To explore (a) the current organizational arrangements, relationships and impact of local Healthwatch in England, and (b) to what extent do these vary across local Healthwatch organizations. An online survey of all 150 local Healthwatch in England between December 2018 and January 2019. The survey comprised 47 questions and used a combination of closed- and open-response questions. We received responses from 96 local Healthwatch (68% response rate). Most local Healthwatch reported that they are 'independent' organizations that only do Healthwatch-related work (58.3%) and are funded through a contract (79.2%). Budget cuts have affected four-fifths of local Healthwatch (79.3%) since 2013. Three-quarters (74%) of local Healthwatch currently receive funding external to that provided by their local authority for their Healthwatch functions. Most Healthwatch engage with only one CCG (56.3%), one mental health trust (82.3%) and one community health trust (62.5%), though 59.4% engage with more than one hospital trust. Healthwatch respondents overwhelmingly reported impacts that were local in nature. Geographical and historical factors, the quality and quantity of their relationships with stakeholders, and different funding arrangements all contribute to high variability in the structure and activities of local Healthwatch and to shaping the nature of their work and impact across England. [Abstract copyright: © 2020 The Authors Health Expectations published by John Wiley & Sons Ltd.
Observing Extended Sources with the \Herschel SPIRE Fourier Transform Spectrometer
The Spectral and Photometric Imaging Receiver (SPIRE) on the European Space
Agency's Herschel Space Observatory utilizes a pioneering design for its
imaging spectrometer in the form of a Fourier Transform Spectrometer (FTS). The
standard FTS data reduction and calibration schemes are aimed at objects with
either a spatial extent much larger than the beam size or a source that can be
approximated as a point source within the beam. However, when sources are of
intermediate spatial extent, neither of these calibrations schemes is
appropriate and both the spatial response of the instrument and the source's
light profile must be taken into account and the coupling between them
explicitly derived. To that end, we derive the necessary corrections using an
observed spectrum of a fully extended source with the beam profile and the
source's light profile taken into account. We apply the derived correction to
several observations of planets and compare the corrected spectra with their
spectral models to study the beam coupling efficiency of the instrument in the
case of partially extended sources. We find that we can apply these correction
factors for sources with angular sizes up to \theta_{D} ~ 17". We demonstrate
how the angular size of an extended source can be estimated using the
difference between the sub-spectra observed at the overlap bandwidth of the two
frequency channels in the spectrometer, at 959<\nu<989 GHz. Using this
technique on an observation of Saturn, we estimate a size of 17.2", which is 3%
larger than its true size on the day of observation. Finally, we show the
results of the correction applied on observations of a nearby galaxy, M82, and
the compact core of a Galactic molecular cloud, Sgr B2.Comment: Accepted for publication by A&
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