Cartelizing Taxes: Understanding the OECD’s Campaign against “Harmful Tax Competition”

Formed in 1961 to promote global economic and social well-being, the Organisation for Economic Co-operation and Development (OECD) has become the collective voice of rich countries on international tax issues. After an initial focus on improving commerce through addressing double taxation issues, the organization shifted to a focus on restricting tax competition and increasing automatic exchanges of tax information. In this paper we analyze the reasons for this shift in policy focus. After describing the history of the OECD’s work on taxation, we examine the OECD’s project against "harmful tax competition" as it has played out since its launch in the 1990s. We analyze the mechanisms behind the project from a public choice perspective. While typical economic models portray tax competition as a prisoner’s dilemma between governments, a more powerful perspective is of the incentives of politicians and bureaucrats. We conclude that the project against tax competition is an example of the interplay between the interests of politicians and international bureaucrats. The OECD project illustrates the role that international organizations play in competition among interest groups

Ariel - Volume 9 Number 6

Executive Editor Seth B. Paul Associate Editor Warren J. Ventriglia Business Manager Fredric Jay Matlin University News John Patrick Welch World News George Robert Coar Editorials Editor Steve Levine Features Mark Rubin Sports Editor Eli Saleeby Photo Editor Ken Buckwalter Circulation Victor Onufreiczuk Lee Wugofski Graphics and Art Steve Hulkower Commons Editor Brenda Peterso

Theology, News and Notes - Vol. 29, No. 03

Theology News & Notes was a theological journal published by Fuller Theological Seminary from 1954 through 2014.https://digitalcommons.fuller.edu/tnn/1078/thumbnail.jp

A saposin-lipoprotein nanoparticle system for membrane proteins.

A limiting factor in membrane protein research is the ability to solubilize and stabilize such proteins. Detergents are used most often for solubilizing membrane proteins, but they are associated with protein instability and poor compatibility with structural and biophysical studies. Here we present a saposin-lipoprotein nanoparticle system, Salipro, which allows for the reconstitution of membrane proteins in a lipid environment that is stabilized by a scaffold of saposin proteins. We demonstrate the applicability of the method on two purified membrane protein complexes as well as by the direct solubilization and nanoparticle incorporation of a viral membrane protein complex from the virus membrane. Our approach facilitated high-resolution structural studies of the bacterial peptide transporter PeptTSo2 by single-particle cryo-electron microscopy (cryo-EM) and allowed us to stabilize the HIV envelope glycoprotein in a functional state

Ariel - Volume 8 Number 2

Executive Editor James W. Lockard , Jr. Issue Editor Doug Hiller Business Manager Neeraj K. Kanwal University News Richard J. Perry World News Doug Hiller Opinions Elizabeth A. McGuire Features Patrick P. Sokas Sports Desk Shahab S. Minassian Managing Editor Edward H. Jasper Managing Associate Brenda Peterson Photography Editor Robert D. Lehman, Jr. Graphics Christine M. Kuhnl

Transnational reflections on transnational research projects on men, boys and gender relations

This article reflects on the research project, ‘Engaging South African and Finnish youth towards new traditions of non-violence, equality and social well-being’, funded by the Finnish and South African national research councils, in the context of wider debates on research, projects and transnational processes. The project is located within a broader analysis of research projects and projectization (the reduction of research to separate projects), and the increasing tendencies for research to be framed within and as projects, with their own specific temporal and organizational characteristics. This approach is developed further in terms of different understandings of research across borders: international, comparative, multinational and transnational. Special attention is given to differences between research projects that are in the Europe and the EU, and projects that are between the global North and the global South. The theoretical, political and practical challenges of the North-South research project are discussed

Can intravenous oxytocin infusion counteract hyperinflammation in COVID-19 infected patients?

Objectives Based on its well-documented anti-inflammatory and restorative properties we propose trials with the natural hormone oxytocin for treatment of hospitalised Covid-19 patients. Methods We searched for, retrieved, and commented on specific literature regarding multiple functions of oxytocin with a special focus on its modulation of inflammatory, immune, and restorative functions. Results Available data gathered in animals and humans support the anti-inflammatory properties of oxytocin. The multiple anti-inflammatory effects of oxytocin have been demonstrated in vitro and in vivo in various animal models and also in humans in response to intravenous infusion of oxytocin. Furthermore, oxytocin has been documented to activate several types of protective and restorative mechanisms and to exert positive effects on the immune system. Conclusions In addition, to being anti-inflammatory, it may be hypothesised, that oxytocin may be less suppressive on adaptive immune systems, as compared with glucocorticoids. Finally, by its restorative effects coupled with its anti-stress and healing properties, oxytocin may shorten the recovery period of the Covid-19 patients

Comparison of Disturbed and Undisturbed Soil Core Methods to Estimate Nitrogen-Mineralization Rates in Manured Agricultural Soils

Ion exchange resin/soil cores are a common in situ approach to estimating soil nitrogen (N) mineralization rates. However, no studies compare the two common methods of core preparation (disturbed and undisturbed). The objective of our study was to compare N mineralized and soil temperature in disturbed versus undisturbed cores of manured agricultural soils. Undisturbed cores were prepared by driving aluminum tubes (25 cm long with 10 cm inner diameter) into soil, removing the tubes, and then inserting an ion-exchange resin bag beneath the soil at the bottom of the tube. Disturbed cores were prepared with the same materials, but soil was excavated, mixed, and then filled into tubes fitted with ion-exchange resin bags at the bottom. Soil from six agricultural fields (five of which had more than 10 years of regular dairy manure application) was incubated over four time periods during summer and winter. A total of 13 soil/incubation-period combinations were tested. Disturbed cores tended to have more N mineralized than undisturbed cores (P < 0.10), especially in cores prepared with the lowest clay content soil. However, variability of N mineralized was lower in disturbed cores than undisturbed cores for 11 of the 13 soil/incubation periods. This lower variability was significant in two of the four incubation periods (P < 0.10). There was little difference in mean soil temperatures in disturbed versus undisturbed cores or within cores versus outside but adjacent to cores. However, in summer, the daily temperature range inside cores was significantly greater than the temperature range in soil outside cores (P < 0.01).Keywords: Ion-exchange resins, Mineralization, Testing methodology, Soil core method, NitrogenKeywords: Ion-exchange resins, Mineralization, Testing methodology, Soil core method, Nitroge

Sound archaeology: terminology, Palaeolithic cave art and the soundscape

This article is focused on the ways that terminology describing the study of music and sound within archaeology has changed over time, and how this reflects developing methodologies, exploring the expectations and issues raised by the use of differing kinds of language to define and describe such work. It begins with a discussion of music archaeology, addressing the problems of using the term ‘music’ in an archaeological context. It continues with an examination of archaeoacoustics and acoustics, and an emphasis on sound rather than music. This leads on to a study of sound archaeology and soundscapes, pointing out that it is important to consider the complete acoustic ecology of an archaeological site, in order to identify its affordances, those possibilities offered by invariant acoustic properties. Using a case study from northern Spain, the paper suggests that all of these methodological approaches have merit, and that a project benefits from their integration

Survey of the needs of patients with spinal cord injury: impact and priority for improvement in hand function in tetraplegics\ud

Objective: To investigate the impact of upper extremity deficit in subjects with tetraplegia.\ud \ud Setting: The United Kingdom and The Netherlands.\ud \ud Study design: Survey among the members of the Dutch and UK Spinal Cord Injury (SCI) Associations.\ud \ud Main outcome parameter: Indication of expected improvement in quality of life (QOL) on a 5-point scale in relation to improvement in hand function and seven other SCI-related impairments.\ud \ud Results: In all, 565 subjects with tetraplegia returned the questionnaire (overall response of 42%). Results in the Dutch and the UK group were comparable. A total of 77% of the tetraplegics expected an important or very important improvement in QOL if their hand function improved. This is comparable to their expectations with regard to improvement in bladder and bowel function. All other items were scored lower.\ud \ud Conclusion: This is the first study in which the impact of upper extremity impairment has been assessed in a large sample of tetraplegic subjects and compared to other SCI-related impairments that have a major impact on the life of subjects with SCI. The present study indicates a high impact as well as a high priority for improvement in hand function in tetraplegics.\ud \u