Multidimensional Tax Compliance Attitude

Citizen tax compliance significantly dictates governmental fiscal capacities. Recognizing this, understanding the determinants of tax compliance remains paramount. While existing literature frequently isolates and tests individual determinants such as audit likelihood, penalty structures, tax morale, and perceived fairness, an integrative, bottom-up approach addressing the spectrum of tax compliance attitudes has largely been overlooked. Addressing this gap, our study constructs a multidimensional Tax Compliance Attitude Inventory (TCAI) by harmonizing real taxpayer re-sponses with established theoretical underpinnings. Through factor analysis, we delineate four pivotal factors: (i) morale, (ii) monetary benefit, (iii) deterrence, and (iv) authority. Notably, mo-rale and deterrence emerge as consistent influencers of tax compliance. Embracing this multidi-mensionality, our cluster analysis demarcates two distinct taxpayer personas: (a) moralists and (b) rationalists. Our findings underscore that moralists consistently exhibit higher tax compliance than their rationalist counterparts. We further present a streamlined classification algorithm to operationalize the TCAI in new datasets, minimizing item count. This work serves as a seminal contribution, offering both academia and tax authorities a robust, quantitative tool to gauge tax compliance attitudes

Microparticles and Exercise in Clinical Populations

open access journalMicroparticles (MPs) are shed membrane vesicles released from a variety of cell types in response to cellular activation or apoptosis. They are elevated in a wide variety of disease states and have been previously measured to assess both disease activity and severity. However, recent research suggests that they also possess bioeffector functions, including but not limited to promoting coagulation and thrombosis, inducing endothelial dysfunction, increasing pro-inflammatory cytokine release and driving angiogenesis, thereby increasing cardiovascular risk. Current evidence suggests that exercise may reduce both the number and pathophysiological potential of circulating MPs, making them an attractive therapeutic target. However, the existing body of literature is largely comprised of in vitro or animal studies and thus drawing meaningful conclusions with regards to health and disease remains difficult. In this review, we highlight the role of microparticles in disease, comment on the use of exercise and dietary manipulation as a therapeutic strategy, and suggest future research directions that would serve to address some of the limitations present in the research to dat

Improved Estimates of Cosmological Perturbations

We recently derived exact solutions for the scalar, vector and tensor mode functions of a single, minimally coupled scalar plus gravity in an arbitrary homogeneous and isotropic background. These solutions are applied to obtain improved estimates for the primordial scalar and tensor power spectra of anisotropies in the cosmic microwave background.Comment: 31 pages, 4 figures, LaTeX 2epsilon, this version corrects an embarrasing mistake (in the published version) for the parameter q_C. Affected eqns are 105, 109-110, 124, 148-153 and 155-15

Correlação entre ultrassonometria quantitativa de calcâneo e densitometria óssea duo-energética de coluna e fêmur na avaliação óssea

The dual-energy X-ray absorptiometry (DEXA) is the most commonly used technique for bone mass density (DMO), although the quantitative calcaneus bone ultrasonometry (USQ) shows good results as a predictor for fracture risk. We compared the results obtained by these two methods in patients referred to the Endocrine Division at the Universidade Federal de São Paulo (UNIFESP) for DEXA evaluation. A total of 189 patients were studied, 165 women / 24 men, with ages from 20 to 84 years (Mi: 51 and 53, respectively for women and men) with distinct diagnosis. All were submitted on the same day to DEXA (Lunar,DPX-L) for lumbar spine (LOMB), neck (COLO) and major throcanter (TROC) and to USQ of calcaneus (Lunar, Aquilles), measuring speed of sound (SOS) and broadband ultrasound attenuation (BUA). A significant positive correlation was found between DEXA values in all sites and USQ. The best correlation was seen in men, between TROC and SOS (r=0.82). When only individuals 50 years or older (n=102) were evaluated, the coefficient of correlation was lower than in the younger than 50, but still significant. In evaluating the utility of USQ as a screening for DEXA measurement, we found that 21.4% of patients with normal values for T score on USQ were osteopenic or osteporotic on TROC. This discrepancy was even more evident on LOMB, where 29.9% of the patients with normal DMO presented T<-1 on USQ, and 35.8% of the patients with normal USQ had T<-1 on DMO of the same region. The coefficient of variation of USQ obtained after 9 measurements in the same person on different days was 0.66% for SOS and 2.75% for BUA. In conclusion, the USQ is only moderately related to DMO and has little utility as a screening for DEXA examination. Its value to determine fracture risk is already established, however prospective studies are necessary to evaluate its usefulness in the diagnosis and follow-up of osteoporosis.A densitometria óssea com raio X duo-energético (DEXA) é o método atualmente mais utilizado para medição de massa óssea; porém, a ultrassonometria óssea quantitativa (USQ) vem apresentando resultados promissores na predição de fraturas. Visando comparar DEXA e USQ, correlacionamos os resultados obtidos com estes métodos em pacientes rotineiramente encaminhados para realização de DEXA em nosso serviço. Estudamos 165 mulheres e 24 homens com idades entre 20 e 84 anos (Mi: 51 e 53 anos, para mulheres e homens respectivamente) com diagnósticos variados. Todos foram submetidos a medição da densidade mineral óssea (DMO) pela DEXA (Lunar DPX-L) em coluna lombar (LOMB) e em colo (COLO) e trocanter maior (TROC) e USQ em calcâneo (Lunar- Aquilles), onde foram considerados os parâmetros de velocidade do som (SOS) e atenuação do som (BUA). Houve correlação positiva significante entre as medidas de DMO em todos os sítios e SOS e BUA. Quando separamos por sexo, a melhor correlação foi observada nos homens, entre TROC e SOS, com r= 0,82. Quando separamos por idade, a correlação foi menor naqueles com mais de 50 anos, comparados aos com menos de 50 anos. Dentre os 89 pacientes considerados normais pela DEXA em LOMB, 29,8% apresentavam valores abaixo de 1 DP na USQ. Por outro lado, 35,8% dos indivíduos cujos valores de USQ estavam a menos de 1 DP abaixo da média, apresentavam-se com osteopenia ou osteoporose (T<-1) pela DEXA de LOMB. O coeficiente de variação dos valores obtidos de USQ para as 9 medidas realizadas na mesma pessoa foi de 0,66% para SOS e 2,75% para BUA. Concluindo, a USQ correlaciona-se apenas moderadamente com DMO e, portanto, sua utilização como um teste de rastreamento para a realização de DEXA é de pouca utilidade, uma vez que a discordância entre os métodos para um mesmo indivíduo é elevada. O valor da USQ na avaliação do risco de fratura já está estabelecido, porém estudos prospectivos são necessários para que se padronize sua utilidade no diagnóstico e acompanhamento das doenças ósseas.Universidade Federal de São Paulo (UNIFESP) Escola Paulista de Medicina Departamento de MedicinaUNIFESP, EPM, Depto. de MedicinaSciEL

Survival in equilibrium step fluctuations

We report the results of analytic and numerical investigations of the time scale of survival or non-zero-crossing probability $S(t)$ in equilibrium step fluctuations described by Langevin equations appropriate for attachment/detachment and edge-diffusion limited kinetics. An exact relation between long-time behaviors of the survival probability and the autocorrelation function is established and numerically verified. $S(t)$ is shown to exhibit simple scaling behavior as a function of system size and sampling time. Our theoretical results are in agreement with those obtained from an analysis of experimental dynamical STM data on step fluctuations on Al/Si(111) and Ag(111) surfaces.Comment: RevTeX, 4 pages, 3 figure

Kaapvaal Craton, South Africa : no evidence for a supercontinental affinity prior to 2.0 Ga?

We briefly examine the possible antiquity of the supercontinental cycle while noting the likely unreliability of palaeomagnetic data >ca.1.8 Ga, assuming a gradual change from a magmatically dominated Hadean Earth to a plate tectonically dominated Neoarchaean system. A brief review of one of Earth’s oldest cratons, Kaapvaal, where accent is placed on the lithostratigraphic and geodynamic-chronological history of its cover rocks from ca. 3.1 to 2.05 Ga, forms the factual basis for this article. The ca. 3.1–2.8 Ga Witwatersrand–Pongola (Supergroups) complex retroarc flexural foreland basin developed while growth and stabilization of the craton were still underway. Accretion of relatively small composite granite-gneiss-greenstone terranes (island arc complexes) from both north and west does not support the formation of a Neoarchaean supercontinent, but may well have been related to a mantle plume which enhanced primary gold sources in the accreted terranes and possibly controlled the timing and rate of craton growth through plate convergent processes. Subsequent deformation of the Witwatersrand Basin fill with concomitant loss of ≤1.5 km of stratigraphy must have been due to far-field tectonic effects, but no known mobile belt or even greenstone belts can be related to this contractional event. At ca. 2714–2709 Ma, a large mantle plume impinged beneath the thinned crust underlying theWitwatersrand Basin forming thick, locally komatiitic flood basalts at the base of the Ventersdorp Supergroup, with subsequent thermal doming leading to graben basins within which medial bimodal volcanics and immature sediments accumulated. Finally (possibly at ca. 2.66–2.68 Ga), thermal subsidence enabled the deposition of uppermost Ventersdorp sheet-like lavas and sediments, with minor komatiites still present. Ongoing plume-related influences are thus inferred, and an analogous cause is ascribed to a ca. 2.66–2.68 Ga dike swarm to the north of the Ventersdorp, where associated rifting allowed formation of discrete ‘protobasinal’ depositories of the Transvaal (ca. 2.6–2.05 Ga Supergroup, preserved in three basins). Thin fluvial sheet sandstones (Black Reef Formation, undated) above these lowermost rift fills show an association with localized compressive deformation along the palaeo-Rand anticline, north of Johannesburg, but again with no evidence of any major terrane amalgamations with the Kaapvaal. From ca. 2642 to 2432 Ma, the craton was drowned with a long-lived epeiric marine carbonate-banded iron formation platform covering much of it and preserved in all three Transvaal Basins (TB). During this general period, at ca. 2691–2610 Ma, the Kaapvaal Craton collided with a small exotic terrane [the Central Zone (CZ), Limpopo Belt] in the north. Although farfield tectonic effects are likely implicit in TB geodynamics, again there is no case to be made for supercontinent formation. Following an 80–200 million years (?) hiatus, with localized deformation and removal of large thicknesses of chemically precipitated sediments along the palaeo-Rand anticline, the uppermost Pretoria Group of the Transvaal Supergroup was deposited. This reflects two episodes of rifting associated with volcanism, and subsequent thermal subsidence within a sag basin setting; an association of the second such event with flood basalts supports a plume affinity. At ca. 2050 Ma the Bushveld Complex intruded the northern Kaapvaal Craton and reflects a major plume, following which Kaapvaal–CZ collided with the Zimbabwe Craton, when for the first time, strong evidence exists for a small supercontinent assembly, at ca. 2.0 Ga. We postulate that the long-lived evidence in favour of active mantle (cf. plume) influences with subordinate and localized tectonic shortening, implicit within the review of ca. 3.1–2.05 Ga geological history of the Kaapvaal Craton, might reflect the influence of earlier Precambrian mantle-dominated thermal systems, at least for this craton.University of Pretoria and the National Research Foundation of South Africa.http://www.tandfonline.com/loi/tigr20nf201

Regeneration potential of the Baltic Sea inferred from historical records

Overfishing of large predatory fish populations has resulted in lasting restructurings of entire marine food webs worldwide, with potential immense socio-economic consequences. Fortunately, some degraded ecosystems have started to show signs of regeneration. A key challenge for resource management is to anticipate the degree to which regeneration is possible, given the multiple threats ecosystems face. Here, we show that under current hydroclimatic conditions, complete regeneration of a heavily altered ecosystem –the Baltic Sea as case study– would not be possible. Instead, as the ecosystem regenerates it moves towards a new ecological baseline. This new baseline is characterized by lower and more variable biomass of the commercially important Atlantic cod, even under very low exploitation rates. Consequently, societal costs increase due to higher risk premium caused by increased uncertainty in biomass and reduced consumer surplus. Specifically, the combined economic losses amount to about 120 million € per year, which equals half of today’s maximum economic yield for the Baltic cod fishery. Our analyses suggest that shifts in ecological and economic baselines, in combination with increased biomass variability, lead to higher economic uncertainty and costs for exploited ecosystems, in particular under climate change.Kiel Cluster of Excellence 'Future Ocean

Client Service Receipt Inventory as a standardised tool for measurement of socio-economic costs in the rare genetic disease population (CSRI-Ra)

The measurement of costs is fundamental in healthcare decision-making, but it is often challenging. In particular, standardised methods have not been developed in the rare genetic disease population. A reliable and valid tool is critical for research to be locally meaningful yet internationally comparable. Herein, we sought to develop, contextualise, translate, and validate the Client Service Receipt Inventory for the RAre disease population (CSRI-Ra) to be used in cost-of-illness studies and economic evaluations for healthcare planning. Through expert panel discussions and focus group meetings involving 17 rare disease patients, carers, and healthcare and social care professionals from Hong Kong, we have developed the CSRI-Ra. Rounds of forward and backward translations were performed by bilingual researchers, and face validity and semantic equivalence were achieved through interviews and telephone communications with focus group participants and an additional of 13 healthcare professional and university students. Intra-class correlation coefficient (ICC) was used to assess criterion validity between CSRI-Ra and electronic patient record in a sample of 94 rare disease patients and carers, with overall ICC being 0.69 (95% CI 0.56–0.78), indicating moderate to good agreement. Following rounds of revision in the development, contextualisation, translation, and validation stages, the CSRI-Ra is ready for use in empirical research. The CSRI-Ra provides a sufficiently standardised yet adaptable method for collecting socio-economic data related to rare genetic diseases. This is important for near-term and long-term monitoring of the resource consequences of rare diseases, and it provides a tool for use in economic evaluations in the future, thereby helping to inform planning for efficient and effective healthcare. Adaptation of the CSRI-Ra to other populations would facilitate international research

Mechanistic investigations of metallo-β-lactamase inhibitors: strong zinc binding is not required for potent enzyme inhibition

Microbial Biotechnolog