Introduction, Comparative Income Taxation: A Structured Analysis

This work presents a comparative analysis of some of the structural and design issues which are involved in mature income tax systems. Countries selected for the study are Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom and the United States. Each of the systems has evolved its own particular set of approaches and principles, outlined in Part One. Ensuing Parts deal with Basic Income Taxation, Taxation of Business Organizations and International Taxation. There is much to learn in the tax field from a comparative analysis of common problems. One need not believe in the existence of a Platonic Tax Form to find useful insights in the experience of others

Stem–loop binding protein expressed in growing oocytes is required for accumulation of mRNAs encoding histones H3 and H4 and for early embryonic development in the mouse

AbstractGrowing oocytes accumulate mRNAs and proteins that support early embryogenesis. Among the most abundant of these maternal factors are the histones. Histone mRNA accumulation and translation are mainly restricted to S-phase in somatic cells, and the mechanism by which oocytes produce histones is unknown. In somatic cells, replication-dependent histone synthesis requires the stem–loop binding protein (SLBP). SLBP is expressed during S-phase, binds to the 3′-untranslated region of non-polyadenylated transcripts encoding the histones, and is required for their stabilization and translation. SLBP is expressed in oocytes of several species, suggesting a role in histone synthesis. To test this, we generated transgenic mice whose oocytes lack SLBP. mRNAs encoding histones H3 and H4 failed to accumulate in these oocytes. Unexpectedly, mRNAs encoding H2A and H2B were little affected. Embryos derived from SLBP-depleted oocytes reached the 2-cell stage, but most then became arrested. Histones H3 and H4, but not H2A or H2B, were substantially reduced in these embryos. The embryos also expressed high levels of γH2A.X. Injection of histones into SLBP-depleted embryos rescued them from developmental arrest. Thus, SLBP is an essential component of the mechanism by which growing oocytes of the mouse accumulate the histones that support early embryonic development

The prevalence and causes of vision loss in Indigenous Australians: the National Indigenous Eye Health Survey

Aim: To determine the prevalence and causes of vision loss in Indigenous Australians. Design, setting and participants: A national, stratified, random cluster sample was drawn from 30 communities across Australia that each included about 300 Indigenous people of all ages. A sample of non-Indigenous adults aged 40 years was also tested at several remote sites for comparison. Participants were examined using a standardised protocol that included a questionnaire (self-administered or completed with the help of field staff), visual acuity (VA) testing on presentation and after correction, visual field testing, trachoma grading, and fundus and lens photography. The data were collected in 2008. Main outcome measures: VA; prevalence of low vision and blindness; causes of vision loss; rates of vision loss in Indigenous compared with non-Indigenous adults. Results: 1694Indigenouschildrenand1189Indigenousadultswereexamined, representing recruitment rates of 84% for children aged 5–15 years and 72% for adults aged 40 years. Rates of low vision (VA \u3c 6/12 to 6/60) were 1.5% (95% CI, 0.9%–2.1%) in children and 9.4% (95% CI, 7.8%–11.1%) in adults. Rates of blindness (VA \u3c 6/60) were 0.2% (95% CI, 0.04%–0.5%) in children and 1.9% (95% CI, 1.1%–2.6%) in adults. The principal cause of low vision in both adults and children was refractive error. The principal causes of blindness in adults were cataract, refractive error and optic atrophy. Relative risks (RRs) of vision loss and blindness in Indigenous adults compared with adults in the mainstream Australian population were 2.8 and 6.2, respectively. By contrast, RRs of vision loss and blindness in Indigenous children compared with mainstream children were 0.2 and 0.6, respectively. Conclusion: Many causes of vision loss in our sample were readily avoidable. Better allocation of services and resources is required to give all Australians equal access to eye health services

Convicts and coolies : rethinking indentured labour in the nineteenth century

This article seeks to shift the frame of analysis within which discussions of Indian indentured migration take place. It argues that colonial discourses and practices of indenture are best understood not with regard to the common historiographical framework of whether it was 'a new system of slavery', but in the context of colonial innovations in incarceration and confinement. The article shows how Indian experiences of and knowledge about transportation overseas to penal settlements informed in important ways both their own understandings and representations of migration and the colonial practices associated with the recruitment of indentured labour. In detailing the connections between two supposedly different labour regimes, it thus brings a further layer of complexity to debates around their supposed distinctions

Supporting elimination of lymphatic filariasis in Samoa by predicting locations of residual infection using machine learning and geostatistics

The global elimination of lymphatic filariasis (LF) is a major focus of the World Health Organization. One key challenge is locating residual infections that can perpetuate the transmission cycle. We show how a targeted sampling strategy using predictions from a geospatial model, combining random forests and geostatistics, can improve the sampling efficiency for identifying locations with high infection prevalence. Predictions were made based on the household locations of infected persons identified from previous surveys, and environmental variables relevant to mosquito density. Results show that targeting sampling using model predictions would have allowed 52% of infections to be identified by sampling just 17.7% of households. The odds ratio for identifying an infected individual in a household at a predicted high risk compared to a predicted low risk location was 10.2 (95% CI 4.2–22.8). This study provides evidence that a ‘one size fits all’ approach is unlikely to yield optimal results when making programmatic decisions based on model predictions. Instead, model assumptions and definitions should be tailored to each situation based on the objective of the surveillance program. When predictions are used in the context of the program objectives, they can result in a dramatic improvement in the efficiency of locating infected individuals

Comparison of measurements from different radio-echo sounding systems and synchronization with the ice core at Dome C, Antarctica

We present a compilation of radio-echo sounding (RES) measurements of five radar systems (AWI, BAS, CReSIS, INGV and UTIG) around the EPICA Dome C (EDC) drill site, East Antarctica. The aim of our study is to investigate the differences of the various systems in their resolution of internal reflection horizons (IRHs) and bedrock topography, penetration depth, and quality of imaging the basal layer. We address the questions of the compatibility of existing radar data for common interpretation, and the suitability of the individual systems for Oldest Ice reconnaissance surveys. We find that the most distinct IRHs and IRH patterns can be identified and transferred between most data sets. Considerable differences between the RES systems exist in range resolution and depiction of the basal layer. Considering both aspects, which we judge as crucial factors in the search for old ice, the CReSIS and the UTIG systems are the most valuable ones. In addition to the RES data set comparison we calculate a synthetic radar trace from EDC density and conductivity profiles. We identify ten common IRHs in the measured RES data and the synthetic trace. The reflection-causing conductivity sections are determined by sensitivity studies with the synthetic trace. In this way, we accomplish an accurate two-way travel time to depth conversion for the reflectors, without having to use a precise velocity-depth function that would accumulate depth uncertainties with increasing depth. The identified IRHs are assigned with the AICC2012 time scale age. Due to the isochronous character of these conductivity-caused IRHs, they are a means to extend the Dome C age structure by tracing the IRHs along the RES profiles