Public Interest Immunity: Al Megrahi v HM Advocate

The Lockerbie case has already contributed significantly to the jurisprudence of the law of evidence. Al Megrahi v HM Advocate continues in that vein, shedding some light on how the law relating to public interest immunity now operates following devolution

How taxes and welfare benefits affect work incentives: a lifecycle perspective

Personal taxes and benefits affect the incentive to work over the lifecycle by altering income-age profiles, insuring against adverse shocks, and changing the returns to human capital. In this paper, show how a lifecycle perspective alters our impression of how the UK tax and benefit system affects women's work incentives. Given that actual longitudinal data conflates age effects, cohort effects and policy effects, and, in the UK, is not available covering the full lifecycle, we use simulated data produced by a rich, dynamic structural model of female labour supply and human capital that incorporates family formation and fertility. We find that individuals experience considerable variability in work incentives across life that outweighs the variability across individuals. Changes in the presence of children and a partner, as well as the level of any partner's earnings, are key to explaining these patterns: work incentives vary dramatically depending on family composition and the earnings of any partner, especially for the lower-skilled – with women's own earnings explaining less than a seventh of the variation in work incentives – and most women experience a number of different family types during the course of their lives

2012 Update Report to the Study to Quantify and Analyse the VAT Gap in the EU-27 Member States

This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. This update incorporates the NACE Rev. 2 classification of economic activities into the calculation of the theoretical liability. [...

Technology readiness level assessment of composites recycling technologies

Composite materials made of glass and carbon fibres have revolutionised many industries. Demand for composites is experiencing rapid growth and global demand is expected to double. As demand for composites grows it is clear that waste management will become an important issue for businesses. Technically composite materials evoke difficult recycling challenges due to the heterogeneity of their composition. As current waste management practices in composites are dominated by landfilling, governments and businesses themselves foresee that this will need to change in the future. The recycling of composites will play a vital role in the future especially for the aerospace, automotive, construction and marine sectors. These industries will require different recycling options for their products based on compliance with current legislation, the business model as well as cost effectiveness. In order to be able to evaluate waste management strategies for composites, a review of recycling technologies has been conducted based on technology readiness levels and waste management hierarchy. This paper analyses 56 research projects to identify growing trends in composite recycling technologies with pyrolysis, solvolysis and mechanical grinding as the most prominent technologies. These recycling technologies attained high scores on the waste management hierarchy (either recycling or reuse applications) suggesting potential development as future viable alternatives to composite landfilling. The research concluded that recycling as a waste management strategy is most popular exploration area. It was found mechanical grinding to be most mature for glass fibre applications while pyrolysis has been most mature in the context of carbon fibre. The paper also highlights the need to understand the use of reclaimed material as important assessment element of recycling efforts. This paper contributes to the widening and systematising knowledge on maturity and understanding composites recycling technologies

Socioeconomic Position and DNA Methylation Age Acceleration across the Lifecourse.

Accelerated DNA methylation age is linked to all-cause mortality and environmental factors, but studies of associations with socioeconomic position are limited. Studies generally use small selected samples, and it is unclear how findings with two commonly used methylation age calculations (Horvath and Hannum) translate to general population samples including younger and older adults. In 1099 UK adults aged 28-98 y in 2011-12, we assessed the relationship of Horvath and Hannum DNA methylation age acceleration with a range of social position measures: current income and employment, education, income and unemployment across a 12-year period, and childhood social class. Accounting for confounders, participants less advantaged in childhood were epigenetically 'older' as adults: compared to participants with professional/managerial parents, Hannum age was 1.07 years higher (95% confidence interval (CI):0.20-1.94) for those with parents in semi-skilled/unskilled occupations, and 1.85 years higher (95%CI:0.67-3.02) for participants without a working parent at age 14. No other robust associations were seen. Results accord with research implicating early life circumstances as critical for DNA methylation age in adulthood. Since methylation age acceleration as measured by the Horvath and Hannum estimators appears strongly linked to chronological age, research examining associations with the social environment must take steps to avoid age-related confounding

Impact of the introduction and withdrawal of financial incentives on the delivery of alcohol screening and brief advice in English primary health care : an interrupted time–series analysis

Aim To evaluate the impact of the introduction and withdrawal of financial incentives on alcohol screening and brief advice delivery in English primary care. Design Interrupted time–series using data from The Health Improvement Network (THIN) database. Data were split into three periods: (1) before the introduction of financial incentives (1 January 2006–31 March 2008); (2) during the implementation of financial incentives (1 April 2008–31 March 2015); and (3) after the withdrawal of financial incentives (1 April 2015–31 December 2016). Segmented regression models were fitted, with slope and step change coefficients at both intervention points. Setting England. Participants Newly registered patients (16+) in 500 primary care practices for 2006–16 (n = 4 278 723). Measurements The outcome measures were percentage of patients each month who: (1) were screened for alcohol use; (2) screened positive for higher‐risk drinking; and (3) were reported as having received brief advice on alcohol consumption. Findings There was no significant change in the percentage of newly registered patients who were screened for alcohol use when financial incentives were introduced. However, the percentage fell (P < 0.001) immediately when incentives were withdrawn, and fell by a further 2.96 [95% confidence interval (CI) = 2.21–3.70] patients per 1000 each month thereafter. After the introduction of incentives, there was an immediate increase of 9.05 (95% CI = 3.87–14.23) per 1000 patients screening positive for higher‐risk drinking, but no significant further change over time. Withdrawal of financial incentives was associated with an immediate fall in screen‐positive rates of 29.96 (95% CI = 19.56–40.35) per 1000 patients, followed by a rise each month thereafter of 2.14 (95% CI = 1.51–2.77) per 1000. Screen‐positive patients recorded as receiving alcohol brief advice increased by 20.15 (95% CI = 12.30–28.00) per 1000 following the introduction of financial incentives, and continued to increase by 0.39 (95% CI = 0.26–0.53) per 1000 monthly until withdrawal. At this point, delivery of brief advice fell by 18.33 (95% CI = 11.97–24.69) per 1000 patients and continued to fall by a further 0.70 (95% CI = 0.28–1.12) per 1000 per month. Conclusions Removing a financial incentive for alcohol prevention in English primary care was associated with an immediate and sustained reduction in the rate of screening for alcohol use and brief advice provision. This contrasts with no, or limited, increase in screening and brief advice delivery rates following the introduction of the scheme