Improving Tax Literacy and Tax Morale in Young People

This research considers socio-demographic influences and the impact enhancements to financial and tax literacy may have on young adults’ tax morale. It also considers the subjects’ perceptions of tax compliance and tax administration. The results show that gender, tax tuition, and employment experience influence tax morale. Most of the 377 students surveyed thought the UK tax system is fair, but complex with personal tax rates that are too high. The majority also believe that a significant number of taxpayers cheat by paying less than they legally owe. The research shows the positive impact of focused tax tuition on university students in raising financial and tax literacy as well as an appreciation for public finance. While the researchers were unable to conclude enhanced literacy resulted in enhanced tax morale in this study, the results nevertheless demonstrated marginal improvements in this regard, thus warranting further research into causation. The researchers make several recommendations for further initiatives and enhancements to existing programmes in taxpayer education focused on young people before they leave school and enter the job market

Resolving the fine-scale velocity structure of continental hyperextension at the Deep Galicia Margin using full-waveform inversion

Continental hyperextension during magma-poor rifting at the Deep Galicia Margin is characterised by a complex pattern of faulting, thin continental fault blocks, and the serpentinisation, with local exhumation, of mantle peridotites along the S-reflector, interpreted as a detachment surface. In order to understand fully the evolution of these features, it is important to image seismically the structure and to model the velocity structure to the greatest resolution possible. Travel-time tomography models have revealed the long-wavelength velocity structure of this hyperextended domain, but are often insufficient to match accurately the short-wavelength structure observed in reflection seismic imaging. Here we demonstrate the application of two-dimensional (2D) time-domain acoustic full-waveform inversion to deep water seismic data collected at the Deep Galicia Margin, in order to attain a high resolution velocity model of continental hyperextension. We have used several quality assurance procedures to assess the velocity model, including comparison of the observed and modelled waveforms, checkerboard tests, testing of parameter and inversion strategy, and comparison with the migrated reflection image. Our final model exhibits an increase in the resolution of subsurface velocities, with particular improvement observed in the westernmost continental fault blocks, with a clear rotation of the velocity field to match steeply dipping reflectors. Across the S-reflector there is a sharpening in the velocity contrast, with lower velocities beneath S indicative of preferential mantle serpentinisation. This study supports the hypothesis that normal faulting acts to hydrate the upper mantle peridotite, observed as a systematic decrease in seismic velocities, consistent with increased serpentinisation. Our results confirm the feasibility of applying the full-waveform inversion method to sparse, deep water crustal datasets

Commercial Application of In-Space Assembly

In-Space assembly (ISA) expands the opportunities for cost effective emplacement of systems in space. Currently, spacecraft are launched into space and deploy into their operational configuration through a carefully choreographed sequence of operations. The deployment operation dictates the arrangement of the primary systems on the spacecraft, limiting the ability to take full advantage of launch vehicles volume and mass capability. ISA enables vastly different spacecraft architectures and emplacement scenarios to be achieved, including optimal launch configurations ranging from single launch and assembly to on-orbit aggregation of multiple launches at different orbital locations and times. The spacecraft can be visited at different orbital locations and times to effect expansion and maintenance of an operational capability. To date, the primary application of ISA has been in large programs funded by government organizations, such as the International Space Station. Recently, Space Systems Loral (SSL) led a study funded by the Defense Advanced Research Projects Agency (DARPA), called Dragonfly, to investigate the commercial applicability and economic advantages of ISA. In the study, it was shown that ISA enables SSL to double the capability of a commercial satellite system by taking advantage of alternate packaging approaches for the reflectors. The study included an ultra-light-weight robotic system, derived from Mars manipulator designs, to complete assembly of portions of the antenna system using a tool derived from DARPA orbital express and National Aeronautics and Space Administration (NASA) automated structural assembly experience. The mechanical connector that enables robotic ISA takes advantage of decades of development by NASA from the 1970's to 1980's during the Space Station Freedom program, the precursor to the ISS. The mechanical connector was originally designed for rapid astronaut assembly while also providing a high quality structural connection with linear load deflection response. The paper will discuss the business case for ISA, the general approach taken to exploit on-orbit assembly in the GEO communication satellite market, and the concept of operations associated with the ISA approach, thus laying the foundation for ISA to become an accepted operational approach for commercial in-space operations

Resolving the fine-scale velocity structure of continental hyperextension at the Deep Galicia Margin using full-waveform inversion

Continental hyperextension during magma-poor rifting at the Deep Galicia Margin is characterized by a complex pattern of faulting, thin continental fault blocks and the serpentinization, with local exhumation, of mantle peridotites along the S-reflector, interpreted as a detachment surface. In order to understand fully the evolution of these features, it is important to image seismically the structure and to model the velocity structure to the greatest resolution possible. Traveltime tomography models have revealed the long-wavelength velocity structure of this hyperextended domain, but are often insufficient to match accurately the short-wavelength structure observed in reflection seismic imaging. Here, we demonstrate the application of 2-D time-domain acoustic full-waveform inversion (FWI) to deep-water seismic data collected at the Deep Galicia Margin, in order to attain a high-resolution velocity model of continental hyperextension. We have used several quality assurance procedures to assess the velocity model, including comparison of the observed and modeled waveforms, checkerboard tests, testing of parameter and inversion strategy and comparison with the migrated reflection image. Our final model exhibits an increase in the resolution of subsurface velocities, with particular improvement observed in the westernmost continental fault blocks, with a clear rotation of the velocity field to match steeply dipping reflectors. Across the S-reflector, there is a sharpening in the velocity contrast, with lower velocities beneath S indicative of preferential mantle serpentinization. This study supports the hypothesis that normal faulting acts to hydrate the upper-mantle peridotite, observed as a systematic decrease in seismic velocities, consistent with increased serpentinization. Our results confirm the feasibility of applying the FWI method to sparse, deep-water crustal data sets

AM in Space: ISM and IRMA NASA Initiatives

No abstract availabl

IODP workshop: Core-Log Seismic Investigation at Sea – Integrating legacy data to address outstanding research questions in the Nankai Trough Seismogenic Zone Experiment

The first International Ocean Discovery Program (IODP) Core-Log-Seismic Integration at Sea (CLSI@Sea) workshop, held in January–February 2018, brought together an international, multidisciplinary team of 14 early-career scientists and a group of scientific mentors specialized in subduction zone processes at the Nankai Trough, one of the Earth's most active plate-subduction zones located off the southwestern coast of Japan. The goal of the workshop was to leverage existing core, log, and seismic data previously acquired during the IODP's Nankai Trough Seismogenic Zone Experiment (NanTroSEIZE), to address the role of the deformation front of the Nankai accretionary prism in tsunamigenic earthquakes and slow slip in the shallow portion of the subduction interface. The CLSI@Sea workshop was organized onboard the D/V Chikyu concurrently with IODP Expedition 380, allowing workshop participants to interact with expedition scientists installing a long-term borehole monitoring system (LTBMS) at a site where the workshop's research was focused. Sedimentary cores from across the deformation front were brought onboard Chikyu, where they were made available for new description, sampling, and analysis. Logging data, drilling parameters, and seismic data were also available for investigation by workshop participants, who were granted access to Chikyu laboratory facilities and software to perform analyses at sea.Multi-thematic presentations facilitated knowledge transfer between the participants across field areas, and highlighted the value of multi-disciplinary collaboration that integrates processes across different spatiotemporal scales. The workshop resulted in the synthesis of existing geophysical, geologic, and geochemical data spanning IODP Sites C0006, C0007, C0011 and C0012 in the NanTroSEIZE area, the identification of key outstanding research questions in the field of shallow subduction zone seismogenesis, and fostered collaborative and individual research plans integrating new data analysis techniques and multidisciplinary approaches.</p

Preventing obesity in infants: the Growing healthy feasibility trial protocol

Early childhood is an important period for establishing behaviours that will affect weight gain and health across the life course. Early feeding choices, including breast and/or formula, timing of introduction of solids, physical activity and electronic media use among infants and young children are considered likely determinants of childhood obesity. Parents play a primary role in shaping these behaviours through parental modelling, feeding styles, and the food and physical activity environments provided. Children from low socio-economic backgrounds have higher rates of obesity, making early intervention particularly important. However, such families are often more difficult to reach and may be less likely to participate in traditional programs that support healthy behaviours. Parents across all socio-demographic groups frequently access primary health care (PHC) services, including nurses in community health services and general medical practices, providing unparalleled opportunity for engagement to influence family behaviours. One emerging and promising area that might maximise engagement at a low cost is the provision of support for healthy parenting through electronic media such as the Internet or smart phones. The Growing healthy study explores the feasibility of delivering such support via primary health care services.This paper describes the Growing healthy study, a non-randomised quasi experimental study examining the feasibility of an intervention delivered via a smartphone app (or website) for parents living in socioeconomically disadvantaged areas, for promoting infant feeding and parenting behaviours that promote healthy rather than excessive weight gain. Participants will be recruited via their primary health care practitioner and followed until their infant is 9 months old. Data will be collected via web-based questionnaires and the data collected inherently by the app itself.This study received approval from the University of Technology Sydney Ethics committee and will be disseminated via peer-reviewed publications and conference presentations.Elizabeth Denney-Wilson, Rachel Laws, Catherine Georgina Russell, Kok-leong Ong, Sarah Taki, Roz Elliot, Leva Azadi, Sharyn Lymer, Rachael Taylor, John Lynch, David Crawford, Kylie Ball, Deborah Askew, Eloise Kate Litterbach, Karen J Campbel

Digital transformation of business-to-government reporting:An institutional work perspective

Traditional business-to-government reporting is a core remit of the accounting function but is associated with a significant administrative burden on business. This burden is a major obstacle hindering business efforts to achieve core efficiency and innovation objectives. We use the conceptual lens of institutional work to examine how traditional business-to-government reporting is abolished and how digital reporting is established to replace it in attempts to reduce administrative burden but without compromising regulation effectiveness. We adopt a comparative approach to analyse qualitative evidence from three jurisdictions, namely, Netherlands, United Kingdom, and Australia. Regulators across these jurisdictions have been both pioneers and leaders internationally to transform business-to-government reporting in multi-agency settings. Our analyses illustrate how institutional work to develop digital business-to-government reporting across the jurisdictions was shaped by international influences and local factors. We also illuminate how actor engagement issues and the intertwined and mutually reinforcing nature of a mosaic of forms of institutional work shaped the path of these transformations. The study contributes to existing research by explaining how supportive conditions and structures are brought about and made to coalesce in the regulatory business reporting space for digital reporting to become established and widely adopted by business