Comparative Conflict Resolution Procedures in Taxation: An Analytic Comparative Study

Tax administrators in well developed countries rarely have either occasion or opportunity to compare experiences or exchange opinions regarding procedures and practices utilized in administering complicated tax laws. Moreover, there is little comparative literature on the subject. Even the tax institutes which are internationally oriented usually focus on substantive tax principles, not procedures and practices. Hopefully, therefore, administrators in highly developed countries will find useful this analytic comparison of practices and procedures through which six of their number resolve disputable income tax questions -administratively and judicially. Concern for tax administrators in well developed countries, however, was not the prime motivation for this study. The initial conception grew out of the belief that administrators in countries just now developing would find especially useful an analytic comparison of diverse functioning models which had evolved out of long experience. Since these now developing countries differ from one another on many counts, it was imperative that there be equally wide dissimilarity among the several experienced countries selected as models. Thus, the choice of Belgium, France, West Germany, Great Britain, the Netherlands, and the United States. These countries differ in their size and population, the complexity and precision of their tax statutes, the degree their legislative bodies provide additional guidance through pre-enactment materials, the assessment system used (self- versus non-self-assessment systems), the standards of construction to which their courts traditionally conform, the theoretical status assigned by each to the doctrine of precedent, and the types of persons available to handle tax disputes-both within and without the government. Consequently, it was possible to determine whether such basic differences were relevant or irrelevant when choosing, from among the alternative functioning models, the structural arrangement and practices most appropriate for each level involved in the conflict resolution process. Also, the analytic comparison contained in the first four chapters should enable any given country to determine the extent to which diverse parts of different wholes are adaptable to its situation. The third purpose of this study is a byproduct of the first two. Practitioners engaged in international tax practice may gain a useful insight into the conflict resolution process followed in each of the six countries covered.https://repository.law.umich.edu/michigan_legal_studies/1005/thumbnail.jp

Comparative Conflict Resolution Procedures in Taxation: An Analytic Comparative Study

Tax administrators in well developed countries rarely have either occasion or opportunity to compare experiences or exchange opinions regarding procedures and practices utilized in administering complicated tax laws. Moreover, there is little comparative literature on the subject. Even the tax institutes which are internationally oriented usually focus on substantive tax principles, not procedures and practices. Hopefully, therefore, administrators in highly developed countries will find useful this analytic comparison of practices and procedures through which six of their number resolve disputable income tax questions -administratively and judicially. Concern for tax administrators in well developed countries, however, was not the prime motivation for this study. The initial conception grew out of the belief that administrators in countries just now developing would find especially useful an analytic comparison of diverse functioning models which had evolved out of long experience. Since these now developing countries differ from one another on many counts, it was imperative that there be equally wide dissimilarity among the several experienced countries selected as models. Thus, the choice of Belgium, France, West Germany, Great Britain, the Netherlands, and the United States. These countries differ in their size and population, the complexity and precision of their tax statutes, the degree their legislative bodies provide additional guidance through pre-enactment materials, the assessment system used (self- versus non-self-assessment systems), the standards of construction to which their courts traditionally conform, the theoretical status assigned by each to the doctrine of precedent, and the types of persons available to handle tax disputes-both within and without the government. Consequently, it was possible to determine whether such basic differences were relevant or irrelevant when choosing, from among the alternative functioning models, the structural arrangement and practices most appropriate for each level involved in the conflict resolution process. Also, the analytic comparison contained in the first four chapters should enable any given country to determine the extent to which diverse parts of different wholes are adaptable to its situation. The third purpose of this study is a byproduct of the first two. Practitioners engaged in international tax practice may gain a useful insight into the conflict resolution process followed in each of the six countries covered.https://repository.law.umich.edu/michigan_legal_studies/1005/thumbnail.jp

Perceived social norms of health behaviours and college engagement in British students.

The social norms approach is an increasingly widely used strategy of behaviour and attitude change that is based on challenging misperceptions individuals hold about their peers. Research to date has been carried out predominately in the US college system, with a focus on substance use behaviours. The aim of the current study was to explore peer perceptions of both substance use and other behaviours in a British student sample, as the first step in determining whether the social norms approach may be applicable within Europe. Students at eight further education colleges in the UK were surveyed on their personal and perceived peer health and college engagement behaviours and attitudes by means of a printed and online survey. Respondents reported a perceived norm of frequency of substance use that was higher than the reported norm. Results relating to the injunctive norms of substance use were mixed but demonstrated that the majority of respondents do not actively approve of tobacco, cannabis or other drug use. Respondents also reported a norm of academic engagement that was more positive than the perceived norm of their peers. The results relating to substance use are consistent with work conducted in the US college system, despite the differences in culture and legislation. In addition, the results indicate that there may be similar misperceptions around other areas of health and college engagement. This suggests that the social norms approach may be a viable method of behaviour change in UK students

Cross-validated stepwise regression for identification of novel non-nucleoside reverse transcriptase inhibitor resistance associated mutations

<p>Abstract</p> <p>Background</p> <p>Linear regression models are used to quantitatively predict drug resistance, the phenotype, from the HIV-1 viral genotype. As new antiretroviral drugs become available, new resistance pathways emerge and the number of resistance associated mutations continues to increase. To accurately identify which drug options are left, the main goal of the modeling has been to maximize predictivity and not interpretability. However, we originally selected linear regression as the preferred method for its transparency as opposed to other techniques such as neural networks. Here, we apply a method to lower the complexity of these phenotype prediction models using a 3-fold cross-validated selection of mutations.</p> <p>Results</p> <p>Compared to standard stepwise regression we were able to reduce the number of mutations in the reverse transcriptase (RT) inhibitor models as well as the number of interaction terms accounting for synergistic and antagonistic effects. This reduction in complexity was most significant for the non-nucleoside reverse transcriptase inhibitor (NNRTI) models, while maintaining prediction accuracy and retaining virtually all known resistance associated mutations as first order terms in the models. Furthermore, for etravirine (ETR) a better performance was seen on two years of unseen data. By analyzing the phenotype prediction models we identified a list of forty novel NNRTI mutations, putatively associated with resistance. The resistance association of novel variants at known NNRTI resistance positions: 100, 101, 181, 190, 221 and of mutations at positions not previously linked with NNRTI resistance: 102, 139, 219, 241, 376 and 382 was confirmed by phenotyping site-directed mutants.</p> <p>Conclusions</p> <p>We successfully identified and validated novel NNRTI resistance associated mutations by developing parsimonious resistance prediction models in which repeated cross-validation within the stepwise regression was applied. Our model selection technique is computationally feasible for large data sets and provides an approach to the continued identification of resistance-causing mutations.</p

"Ruvettiin jakamaan maapalloa keskenämme" : Helsingin Sanomien kehitysmaauutisointi vuosina 1965–1974

Tarkastelen tutkielmassani Helsingin Sanomien (HS) kehitysmaauutisointia vuosina 1965–1974. Tavoitteena on selvittää, miten yhteiskunnan ja journalismin merkittävä murroskohta heijastui Suomen suurimman sanomalehden välittämään maailmankuvaan. Päälähteinä ovat tekemäni aikalaistoimittajien haastattelut, Päivälehden arkiston teettämät toimittajahaastattelut ja muu arkistomateriaali sekä digitaalisessa muodossa löytyvät HS:n lehdet vuosilta 1965–1974. Tarkempi analyysi kohdistuu huhti- ja lokakuun lehtiin vuosina 1965, 1968, 1971 ja 1974. Tutkimukseni perusteella HS:n kehitysmaauutisoinnissa tapahtui selkeitä muutoksia. Vuonna 1965 pääpaino oli kansainvälisten uutistoimistojen sähkeuutisissa. Sähkeet kattoivat määrällisesti suuren joukon maita, mutta aiheiden käsittely jäi pintapuoliseksi ja näkökulmat olivat uutistoimistojen valitsemia. Omien toimittajien nimiin kirjattuja juttuja kehitysmaa-aiheista ei vuonna 1965 juuri ollut. Vuonna 1968 tilanne oli samankaltainen. Esimerkiksi maailmalla ja Suomessa suurta huomiota herättänyttä Biafran kriisiä ei analysoitu omien toimittajien voimin, eikä HS lähettänyt alueelle omaa toimittajaa. Vuoteen 1971 mennessä ulkomaantoimituksen omien toimittajien kirjoittamien, kehitysmaita käsittelevien juttujen määrä kasvoi selvästi. Myös pidempien artikkeleiden määrä lisääntyi, samoin tekstien kommentoiva ja kantaaottava tyyli. Vuonna HS:ssa oli jo kolme Euroopan ja Pohjois-Amerikan ulkopuolisia alueita seuraavaa toimittajaa. Vuosina 1971–1974 isoin muutos näyttäisi tapahtuneen aihepiirien laventumisessa: maailman eriarvoisuuteen ja humanitaarisiin ongelmiin liittyvät artikkelit lisääntyivät. Kehitysmaauutisoinnin rinnalle alkoi nousta kehitysmaajournalismi, joka pyrki tuomaan esiin kehityskysymyksiä ja kehitysmaiden näkökulmia. Myös kehitysmaita seuraavien toimittajien työmatkat kohdealueilleen lisääntyivät. Kaikki tutkimukseen haastatellut HS:n ulkomaantoimittajat olivat sitä mieltä, että uutispäällikkö Olli Kivisellä oli merkittävä rooli uudenlaisen uutisoinnin muovaajana. Taustalla vaikutti myös Aatos Erkon vuonna 1965 käynnistämä muutosprosessi HS:n uudistamiseksi. Erkko halusi huomioida ajan hengen ja avasi ovet nuorelle, usein vasemmistolaiselle, toimittajapolvelle. Tutkimukseni tarkastelujaksolla HS:n kehitysmaita seuraavat toimittajat olivat 1940-luvulla syntyneitä nuoria miehiä, joilla yliopisto-opinnot olivat juuri takana tai meneillään. Kaikki olivat aatemaailmaltaan selkeästi vasemmistolaisia, ja kirjoitusten pontimena oli halu valistaa lukijoita ja vaikuttaa siihen, että imperialistinen maailmanjärjestys jää historiaan. Vaikka HS säilyi arvoiltaan oikeistoliberaalina, se näyttää sallineen “radikaalitoimittajilleen” hyvinkin vasemmistolaisia kannanottoja varsinkin vuosina 1969–1974

Alcohol and cannabis use among adolescents in Flemish secondary school in Brussels: effects of type of education

<p>Abstract</p> <p>Background</p> <p>Research regarding socio-economic differences in alcohol and drug use in adolescence yields mixed results. This study hypothesizes that (1) when using education type as a proxy of one's social status, clear differences will exist between students from different types of education, regardless of students' familial socio-economic background; (2) and that the effects of education type differ according to their cultural background.</p> <p>Methods</p> <p>Data from the Brussels youth monitor were used, a school survey administered among 1,488 adolescents from the 3rd to 6th year of Flemish secondary education. Data were analyzed using multilevel logistic regression models.</p> <p>Results</p> <p>Controlling for their familial background, the results show that native students in lower educational tracks use alcohol and cannabis more often than students in upper educational tracks. Such a relationship was not found for students from another ethnic background.</p> <p>Conclusion</p> <p>Results from this study indicate that research into health risks should take into account both adolescents' familial background and individual social position as different components of youngsters' socio-economic background.</p

AIDS knowledge and sexual activity among Flemish secondary school students: a multilevel analysis of the effects of type of education

<p>Abstract</p> <p>Background</p> <p>The behavior of adolescents puts them at an increased risk for HIV and other STIs, and their knowledge about HIV/AIDS is often inadequate. An understanding of how AIDS knowledge and sexual activity co-vary among Flemish secondary school students and of how education type, specifically, affects these students is limited. This study addresses the question of whether the effects of education type on HIV/AIDS knowledge and sexual activity are independent of the socio-demographic characteristics of the students.</p> <p>Methods</p> <p>Data from the Flemish Educational Assessment survey, which collected data from a large representative sample of third- and fifth-grade high school students (<it>N </it>= 11,872), were used. Data were analyzed using multilevel logistic and Poisson regression techniques.</p> <p>Results</p> <p>There is an indication that type of education affects both an adolescent's sexual activity and his/her AIDS knowledge; these effects prove robust for differences in socio-economic backgrounds. Students in lower status education types are more likely to be sexually active and to have poorer AIDS knowledge. The relationship between AIDS knowledge and sexual activity is, however, more complex. Although students in education types with poorer AIDS knowledge are more sexually active, within each of these groups the sexually active have better AIDS knowledge than the non-sexually active. There is also evidence of active information seeking by sexually active students, which leads to improved AIDS knowledge.</p> <p>Conclusion</p> <p>These findings are consistent with the literature on the role of the educational system in the reproduction of social inequalities. Students from lower status education types are at increased sexual risk compared to those from higher status types. There is also evidence of active information seeking by sexually active students, which leads to improved AIDS knowledge.</p

Development and characterization of a human monoclonal antibody targeting the N-terminal region of hepatitis C virus envelope glycoprotein E1

Monoclonal antibodies (mAbs) targeting the hepatitis C virus (HCV) envelope have been raised mainly against envelope protein 2 (E2), while the antigenic epitopes of envelope protein 1 (E1) are not fully identified. Here we describe the detailed characterization of a human mAb, designated A6, generated from an HCV genotype 1b infected patient. ELISA results showed reactivity of mAb A6 to full-length HCV E1E2 of genotypes 1a, 1b and 2a. Epitope mapping identified a region spanning amino acids 230-239 within the N-terminal region of E1 as critical for binding. Antibody binding to this epitope was not conformation dependent. Neutralization assays showed that mAb A6 lacks neutralizing capacity and does not interfere with the activity of known neutralizing antibodies. In summary, mAb A6 is an important tool to study the structure and function of E1 within the viral envelope, a crucial step in the development of an effective prophylactic HCV vaccine

The potential determinants of young people's sense of justice: an international study

This paper uses reports from 13,000 Grade Nine pupils in five countries to examine issues such as whether they were treated fairly at school, trust their teachers and adults in wider society, are willing to sacrifice teacher attention to help others, and support the cultural integration of recent immigrants. Using such reports as ‘outcomes’ in a multi‐stage regression model, it is clear that they are largely unrelated to school‐level pupil mix variables. To some extent, these outcomes are stratified by pupil and family background in the same way for all countries. However, the largest association is with pupil‐reported experience of interactions with their teachers. Teachers appear to be a major influence on young people's sense of justice and the principles they apply in deciding whether something is fair. The paper concludes by suggesting ways in which schools and teachers could take advantage of this finding