Moving Money: International Financial Flows, Taxes, and Money Laundering

Allegations by political leaders and others that offshore financial centers enable multinational enterprise to avoid paying a “fair” amount of tax — and that they enable wealthy individuals to evade paying any tax, much of it on ill gotten gains — are once again garnering headlines and inspiring government action. One of the most prominent commentators on these topics, The Tax Justice Network, has recently claimed that thanks to the services of tax havens $21-$32 trillion of wealth of questionable origin remains hidden and untaxed, and that such abuse must be stopped through greater regulation. In this paper we argue that such claims rest on poor data and analysis, and on mistakes about how financial transactions, international taxation, and anti-money laundering rules actually work. We further argue that demands for more regulation without considering cost and effectiveness rely on a belief that international financial transactions are assumed illegitimate unless tightly controlled, rather than primarily reflecting the normal, legitimate workings of an efficient market

Quartering Species: The Living Constitution, the Third Amendment, and the Endangered Species Act

The authors argue that the fundamental flaw in the Endangered Species Act (ESA) is that it fails to force government decision makers to consider the opportunity cost of their actions, resulting in flawed decision making that imposes heavy costs on landowners without actually protecting endangered species. The authors develop this analysis through an examination of the ESA in light of the modern living Constitution theory of interpretation. They conclude that under this theory the ESA\u27s quartering of species on private land violates the Third Amendment\u27s ban on quartering soldiers

Quartering Species: The Living Constitution, the Third Amendment, and the Endangered Species Act

The authors argue that the fundamental flaw in the Endangered Species Act (ESA) is that it fails to force government decision makers to consider the opportunity cost of their actions, resulting in flawed decision making that imposes heavy costs on landowners without actually protecting endangered species. The authors develop this analysis through an examination of the ESA in light of the modern living Constitution theory of interpretation. They conclude that under this theory the ESA\u27s quartering of species on private land violates the Third Amendment\u27s ban on quartering soldiers

Development and usability of a website-based depression literacy intervention for university students in Nottingham

Purpose: A large proportion of university students experience mental health difficulties, with one review reporting a 30% prevalence rate of depression in this population. Depression affects students’ quality of life and academic performance. Mental health literacy (MHL) encompasses an individual’s knowledge towards, and attitudes and beliefs related to, mental health (e.g. symptom recognition, available treatments/help). Students often do not seek professional help for their mental health, and are more likely to seek support from peers. We have conducted four projects relating to MHL in local students – findings include: a third of students (n=276) screened for elevated depressive and/or anxiety symptomology, with 60% reporting they did not seek professional help; interviews found many students did not perceive GPs as a help source and had concerns about available help; and a vignette-based study found students from non-healthcare/psychology degrees reported lower perceived confidence in helping a friend with depression. Students frequently use internet-based technology; delivering interventions online provides a useful mental health promotion strategy in this population. Based on our findings, we have developed a website-based intervention addressing students’ depression literacy. A usability study with the target population can identify the website’s usefulness and allow us to review it prior to an RCT. Methods: Twenty local undergraduate students will be recruited and will access the website for a week. Afterwards they will complete a usability questionnaire. Results: The usability study will begin in May-June 2014, with an RCT of the website anticipated in late 2014. Conclusion: This study appears to be one of the first website-based interventions to improve depression literacy/MHL in British university students. Feedback from this usability study will be used to alter the intervention prior to an RCT later this year. This RCT will explore the intervention’s effect upon attitudes, intentions and behaviours relating to depression management and help-seeking

Computer-delivered and web-based interventions to improve depression, anxiety, and psychological well-being of university students: a systematic review and meta-analysis

Background: Depression and anxiety are common mental health difficulties experienced by university students and can impair academic and social functioning. Students are limited in seeking help from professionals. As university students are highly connected to digital technologies, Web-based and computer-delivered interventions could be used to improve students’ mental health. The effectiveness of these intervention types requires investigation to identify whether these are viable prevention strategies for university students. Objective: The intent of the study was to systematically review and analyze trials of Web-based and computer-delivered interventions to improve depression, anxiety, psychological distress, and stress in university students. Methods: Several databases were searched using keywords relating to higher education students, mental health, and eHealth interventions. The eligibility criteria for studies included in the review were: (1) the study aimed to improve symptoms relating to depression, anxiety, psychological distress, and stress, (2) the study involved computer-delivered or Web-based interventions accessed via computer, laptop, or tablet, (3) the study was a randomized controlled trial, and (4) the study was trialed on higher education students. Trials were reviewed and outcome data analyzed through random effects meta-analyses for each outcome and each type of trial arm comparison. Cochrane Collaboration risk of bias tool was used to assess study quality. Results: A total of 17 trials were identified, in which seven were the same three interventions on separate samples; 14 reported sufficient information for meta-analysis. The majority (n=13) were website-delivered and nine interventions were based on cognitive behavioral therapy (CBT). A total of 1795 participants were randomized and 1480 analyzed. Risk of bias was considered moderate, as many publications did not sufficiently report their methods and seven explicitly conducted completers’ analyses. In comparison to the inactive control, sensitivity meta-analyses supported intervention in improving anxiety (pooled standardized mean difference [SMD] −0.56; 95% CI −0.77 to −0.35, P<.001), depression (pooled SMD −0.43; 95% CI −0.63 to −0.22, P<.001), and stress (pooled SMD −0.73; 95% CI −1.27 to −0.19, P=.008). In comparison to active controls, sensitivity analyses did not support either condition for anxiety (pooled SMD −0.18; 95% CI −0.98 to 0.62, P=.66) or depression (pooled SMD −0.28; 95% CI −0.75 to −0.20, P=.25). In contrast to a comparison intervention, neither condition was supported in sensitivity analyses for anxiety (pooled SMD −0.10; 95% CI −0.39 to 0.18, P=.48) or depression (pooled SMD −0.33; 95% CI −0.43 to 1.09, P=.40). Conclusions: The findings suggest Web-based and computer-delivered interventions can be effective in improving students’ depression, anxiety, and stress outcomes when compared to inactive controls, but some caution is needed when compared to other trial arms and methodological issues were noticeable. Interventions need to be trialed on more heterogeneous student samples and would benefit from user evaluation. Future trials should address methodological considerations to improve reporting of trial quality and address post-intervention skewed dat

Computer and website-based interventions to improve common mental health problems in university students: a meta-analysis

Website-based and computer-delivered interventions could improve common mental health problems experienced by university students, as their help-seeking is limited. This review analysed RCT trials of these interventions to improve depression, anxiety and psychological well-being in university students. Studies aimed to trial computer-delivered/website-based interventions to improve symptoms of depression, anxiety, psychological distress and stress in university students. Seventeen trials of fourteen distinct interventions were identified – nine were CBT-based. Compared to inactive controls, interventions were supported in improving anxiety (SMD-0.56, CI -0.77 - -0.35, P=.05). Website-based and computer-delivered interventions can be effective in improving students’ mental health when compared to inactive controls, but caution is needed when compared to other conditions and methodological issues require consideration

Development and usability of a website-based depression literacy intervention for university students in Nottingham

Purpose: A large proportion of university students experience mental health difficulties, with one review reporting a 30% prevalence rate of depression in this population. Depression affects students’ quality of life and academic performance. Mental health literacy (MHL) encompasses an individual’s knowledge towards, and attitudes and beliefs related to, mental health (e.g. symptom recognition, available treatments/help). Students often do not seek professional help for their mental health, and are more likely to seek support from peers. We have conducted four projects relating to MHL in local students – findings include: a third of students (n=276) screened for elevated depressive and/or anxiety symptomology, with 60% reporting they did not seek professional help; interviews found many students did not perceive GPs as a help source and had concerns about available help; and a vignette-based study found students from non-healthcare/psychology degrees reported lower perceived confidence in helping a friend with depression. Students frequently use internet-based technology; delivering interventions online provides a useful mental health promotion strategy in this population. Based on our findings, we have developed a website-based intervention addressing students’ depression literacy. A usability study with the target population can identify the website’s usefulness and allow us to review it prior to an RCT. Methods: Twenty local undergraduate students will be recruited and will access the website for a week. Afterwards they will complete a usability questionnaire. Results: The usability study will begin in May-June 2014, with an RCT of the website anticipated in late 2014. Conclusion: This study appears to be one of the first website-based interventions to improve depression literacy/MHL in British university students. Feedback from this usability study will be used to alter the intervention prior to an RCT later this year. This RCT will explore the intervention’s effect upon attitudes, intentions and behaviours relating to depression management and help-seeking

An analysis of the research team–service user relationship from the service user perspective: a consideration of ‘The Three Rs’ (roles, relations, and responsibilities) for healthcare research organisations

Background This article debates interview data from service users who engaged with the work of a Collaboration for Leadership in Applied Health Research and Care (CLAHRC). The evidence base, to date, concerning the nature of CLAHRC work at the frontline (i.e. What is it actually like to do CLAHRC work?) is meagre; thus, this article represents an original contribution to that literature. Further, this article analyses service users' participation in research – as members of the research team – and so contributes to the body of developing literature regarding involvement too. Objective This article explores the nature of the Research Team–Service User relationship, plus associated roles, relations and responsibilities of collaborative health research. Design Qualitative social science research was undertaken in a health-care research organization utilizing interview method and a medical sociology and organizational sociology theoretical framework for analysis. Data utilized originate from a larger evaluation study that focuses on the CLAHRC as an iterative organization and explores members' experiences. Results There can be a disparity between initial expectations and actual experiences of involvement for service users. Therefore, as structured via ‘The Three Rs’ (Roles, Relations and Responsibilities), aspects of the relationship are evaluated (e.g. motivation, altruism, satisfaction, transparency, scope, feedback, communication, time). Regarding the inclusion of service users in health research teams, a careful consideration of ‘The Three Rs’ is required to ensure expectations match experiences

Computer and website-based interventions to improve common mental health problems in university students: a meta-analysis

Website-based and computer-delivered interventions could improve common mental health problems experienced by university students, as their help-seeking is limited. This review analysed RCT trials of these interventions to improve depression, anxiety and psychological well-being in university students. Studies aimed to trial computer-delivered/website-based interventions to improve symptoms of depression, anxiety, psychological distress and stress in university students. Seventeen trials of fourteen distinct interventions were identified – nine were CBT-based. Compared to inactive controls, interventions were supported in improving anxiety (SMD-0.56, CI -0.77 - -0.35, P=.05). Website-based and computer-delivered interventions can be effective in improving students’ mental health when compared to inactive controls, but caution is needed when compared to other conditions and methodological issues require consideration