The south west economy and the "1992" internal market: Some tentative predictions of a general and a specific nature

There has occurred a growing, il somewhat belated, recognition of the possible regional impacts of the planned further liberalisation of the trading regime within the European Community (EC). This process of liberalisation, the Internal Market programme, will have significant effects, not only on the national economy of the UK but also on the South-West economy

The psychic costs of tax compliance: nature and implications for policy

A major principle of tax law is that taxes should be equitable in the demands that they place upon the section of the population at which they are aimed. It has been increasingly recognised that the costs incurred over and above the revenue paid to the authorities, as a consequence of compliance with tax law are the significant way in which inequity in the application of taxes comes about. Strong economic cases have been made for the inclusion of such compliance costs as an argument in the tax policy function. Compliance costs have been regarded as having three components: financial, time and "psychic". The financial and time components have been researched for more than fifty years. However, as the state of knowledge about these components of compliance costs has grown so the psychological component has been increasingly neglected. This neglect does not arise from a suggestion that "psychic" costs are unimportant, but rather from a pessimism about the practical means available for their measurement. From an examination of the fiscal literature on "psychic" costs two main factors emerge: an anxiety factor and a resentment factor. Both of these factors constitute negative emotional responses to the fiscal environment of the individual taxpayer. Furthermore, this examination suggests that the application of psychological models and psychological scaling and measurement techniques can go a considerable way toward elaborating the nature of "psychic" costs

The south west economy and the "1992" internal market: Some tentative predictions of a general and a specific nature

There has occurred a growing, il somewhat belated, recognition of the possible regional impacts of the planned further liberalisation of the trading regime within the European Community (EC). This process of liberalisation, the Internal Market programme, will have significant effects, not only on the national economy of the UK but also on the South-West economy

The south west economy and the "1992" internal market some tentative predictions of a general and a specific nature

Available from Centro de Informacion y Documentacion Cientifica CINDOC. Joaquin Costa, 22. 28002 Madrid. SPAIN / CINDOC - Centro de Informaciòn y Documentaciòn CientìficaSIGLEESSpai

Development of nap neurophysiology: preliminary insights into sleep regulation in early childhood

Although all young children nap, the neurophysiological features and associated developmental trajectories of daytime sleep remain largely unknown. Longitudinal studies of napping physiology are fundamental to understanding sleep regulation during early childhood, a sensitive period in brain and behaviour development and a time when children transition from a biphasic to a monophasic sleep-wakefulness pattern. We investigated daytime sleep in eight healthy children with sleep electroencephalography (EEG) assessments at three longitudinal points: 2 years (2.5-3.0 years), 3 years (3.5-4.0 years) and 5 years (5.5-6.0 years). At each age, we measured nap EEG during three randomized conditions: after 4 h (morning nap), 7 h (afternoon nap) and 10 h (evening nap) duration of prior wakefulness. Developmental changes in sleep were most prevalent in the afternoon nap (e.g. decrease in sleep duration by 30 min from 2 to 3 years and by 20 min from 3 to 5 years). In contrast, nap sleep architecture (% of sleep stages) remained unchanged across age. Maturational changes in non-rapid eye movement sleep EEG power were pronounced in the slow wave activity (SWA, 0.75-4.5 Hz), theta (4.75-7.75 Hz) and sigma (10-15 Hz) frequency ranges. These findings indicate that the primary marker of sleep depth, SWA, is less apparent in daytime naps as children mature. Moreover, our fundamental data provide insight into associations between sleep regulation and functional modifications in the central nervous system during early childhood

Biochemical and spectroscopic characterization of catechol oxidase from sweet potatoes (Ipomoea batatas) containing a type-3 dicopper center 1

Two catechol oxidases have been isolated from sweet potatoes (Ipomoea batatas) and purified to homogeneity. The two isozymes have been characterized by EXAFS, EPR-, UV/Vis-spectroscopy, isoelectric focusing, and MALDI-MS and have been shown to contain a dinuclear copper center. Both are monomers with a molecular mass of 39 kDa and 40 kDa, respectively. Substrate specificity and NH2-terminal sequences have been determined. EXAFS data for the 39 kDa enzyme reveal a coordination number of four for each Cu in the resting form and suggest a Cu(II)-Cu(II) distance of 2.9 Å for the native met form and 3.8 Å for the oxy form