1,393 research outputs found

    Building bridges between revenue authorities. Would a world tax organisation be a key facilitator?

    Get PDF
    The need for, and feasibility of, creating a World Tax Organisation (WTO) in the area of taxation law has been argued elsewhere by the authors of this paper. In this paper we seek to advance prior arguments through demonstrating how a WTO could facilitate and enhance the existing interactions between revenue authorities through the creation of enduring relationship bridges. We build upon earlier work regarding a WTO and present a proposal for how the jurisdiction of a WTO could assist with building enduring relationship bridges between revenue authorities, in developed and developing countries, and countries small and large. This process of building bridges should develop gradually through areas similar to that occuring through existing organisations operating on a regional or specific group basis. For instance it could include sharing approaches to tax administration, discussing current and emerging issues in tax practice and administration, expanding information sharing and cooperation with tax haven nations, sharing best tax administration practices, staff exchanges, and developing coordinated approaches to aspects of tax administration to facilitate international business

    Women's experiences of pregnancy, childbirth, and the postnatal period in the Gambia: A qualitative study

    Get PDF
    Objective: In sub-Saharan African countries, there are unique cultural factors and adverse physical conditions that contribute to women's experiences of pregnancy and birth. The objective of this study was to qualitatively explore women's experiences of pregnancy, childbirth, the postnatal period, and maternal psychological distress in The Gambia. Design and methods: Semi-structured interviews were carried out with 55 women who had given birth within the previous year. Results: Thematic analysis identified five themes: (1) transition to adulthood, (2) physical difficulties, (3) value of children in relation to others, (4) children as a strain, and (5) going through it alone. The results suggest that having a child is a defining point in women's lives associated with happiness and joy. However, women also described situations which could lead to unhappiness and distress in the perinatal period. A child conceived out of wedlock or a baby girl can be sources of distress because of negative cultural perceptions. The strain of having a child, particularly the additional financial burden, and minimal support from men were also a concern for women. Finally, women recognized the danger associated with delivery and expressed recurrent worries of complications during childbirth which could result in the death of them or the baby. Conclusions: Further research is needed to identify women vulnerable to psychological distress so that health services and target interventions can be developed accordingly

    Galicia3D seismic volume: Connections between the western termination of the S reflector and eastern termination of the Peridotite Ridge

    Get PDF
    European Geosciences Union General Assembly 2015 (EGU2015), 12-17 April 2015, Vienna, Austria.-- 1 pageIn June thru September, 2013, a 3D reflection and a long offset seismic experiment were conducted at the Galicia rifted margin by investigators from the US, UK, Germany, and Spain. The 3D multichannel experiment covered 64 km by 20 km (1280 km2), using the RV Marcus Langseth. Four streamers 6 km long were deployed at 12.5 m hydrophone channel spacing. The streamers were 200 m apart. Two airgun arrays, each 3300 cu in, were fired alternately every 37.5 m, to collectively yield a 400 m wide sail line consisting of 8 CMP lines at 50 m spacing. We draw attention to the region from the Peridotite Ridge, PR, (on the west) and the western terminus of the S reflector (on the east). The S reflector is generally thought to separate continental crust and pre- and syn-rift sediment above, and serpentinized upper mantle below. In 2D and 3D seismic reflection data, the S reflector is very bright, generally horizontal, and is terminated very abruptly at the western end. The latter is particularly clear in the 3D volume. It is about 10-15 km wide between the end of the S reflector and the midpoint of the PR. In this interval, there appear to be fault bounded blocks that may be either continental crust or pre- or syn-rift sediments. The PR is a virtually straight, N-S ridge, without apparent fault offsets. The crest of the PR is at about 4800 mbsl at the S extent and is at 6070 mbsl at the N extent of the 3D volume. The crest is approximately linear in map view or N-S extent. Both sides, East and West of the PR, appear to show landslides and other mass wasting during the late stage of the syn-rifting interval. The PR rarely shows internal seismic structure in 2D and 3D. Most importantly, under the basin to the east of the PR there are substantially more recognizable structures connecting the S reflector and the PR. These were much less interpretable in previous 2D seismic profilesPeer Reviewe

    Targeted Multispectral Filter Array Design for Endoscopic Cancer Detection in the Gastrointestinal Tract

    Full text link
    Colour differences between healthy and diseased tissue in the gastrointestinal tract are detected visually by clinicians during white light endoscopy (WLE); however, the earliest signs of disease are often just a slightly different shade of pink compared to healthy tissue. Here, we propose to target alternative colours for imaging to improve contrast using custom multispectral filter arrays (MSFAs) that could be deployed in an endoscopic chip-on-tip configuration. Using an open-source toolbox, Opti-MSFA, we examined the optimal design of MSFAs for early cancer detection in the gastrointestinal tract. The toolbox was first extended to use additional classification models (k-Nearest Neighbour, Support Vector Machine, and Spectral Angle Mapper). Using input spectral data from published clinical trials examining the oesophagus and colon, we optimised the design of MSFAs with 3 to 9 different bands. We examined the variation of the spectral and spatial classification accuracy as a function of number of bands. The MSFA designs have high classification accuracies, suggesting that future implementation in endoscopy hardware could potentially enable improved early detection of disease in the gastrointestinal tract during routine screening and surveillance. Optimal MSFA configurations can achieve similar classification accuracies as the full spectral data in an implementation that could be realised in far simpler hardware. The reduced number of spectral bands could enable future deployment of multispectral imaging in an endoscopic chip-on-tip configuration.Comment: 29 page

    Rethinking access: key methodological challenges in studying energy companies

    Get PDF
    Understanding the role of large energy corporations in society is a crucial, yet challenging task for the social science of energy. Ethnographic methods hold potential for plying into corporations’ own self-representations, to reveal the relations of power and politics that determine flows of energy and extractive capital at the global and local level. Ethnography help us move beyond structural analyses, to locate the agents and processes at work within economies of energy production, and identify tensions and dynamics both within the corporation and at the interface with society. We argue that a multi-method and reflexive approach can help social scientists reflect on frictions in corporate encounters, and more importantly that attention to frictions is in fact a gateway to gain new insights about the field. In our research project about Norwegian energy companies and their corporate social responsibility work when ‘going global’, applying a multi-method made us question dominant assumptions within anthropology of what constitutes “access”. We discuss how multiple approaches to “access”, which takes into account the positionality of the researcher, fluidity of research fields along with attention to power dynamics can shape the sort of knowledge that is produced when studying energy companies

    BRCA2 polymorphic stop codon K3326X and the risk of breast, prostate, and ovarian cancers

    Get PDF
    Background: The K3326X variant in BRCA2 (BRCA2*c.9976A>T; p.Lys3326*; rs11571833) has been found to be associated with small increased risks of breast cancer. However, it is not clear to what extent linkage disequilibrium with fully pathogenic mutations might account for this association. There is scant information about the effect of K3326X in other hormone-related cancers. Methods: Using weighted logistic regression, we analyzed data from the large iCOGS study including 76 637 cancer case patients and 83 796 control patients to estimate odds ratios (ORw) and 95% confidence intervals (CIs) for K3326X variant carriers in relation to breast, ovarian, and prostate cancer risks, with weights defined as probability of not having a pathogenic BRCA2 variant. Using Cox proportional hazards modeling, we also examined the associations of K3326X with breast and ovarian cancer risks among 7183 BRCA1 variant carriers. All statistical tests were two-sided. Results: The K3326X variant was associated with breast (ORw = 1.28, 95% CI = 1.17 to 1.40, P = 5.9x10- 6) and invasive ovarian cancer (ORw = 1.26, 95% CI = 1.10 to 1.43, P = 3.8x10-3). These associations were stronger for serous ovarian cancer and for estrogen receptor–negative breast cancer (ORw = 1.46, 95% CI = 1.2 to 1.70, P = 3.4x10-5 and ORw = 1.50, 95% CI = 1.28 to 1.76, P = 4.1x10-5, respectively). For BRCA1 mutation carriers, there was a statistically significant inverse association of the K3326X variant with risk of ovarian cancer (HR = 0.43, 95% CI = 0.22 to 0.84, P = .013) but no association with breast cancer. No association with prostate cancer was observed. Conclusions: Our study provides evidence that the K3326X variant is associated with risk of developing breast and ovarian cancers independent of other pathogenic variants in BRCA2. Further studies are needed to determine the biological mechanism of action responsible for these associations

    Measurements of fiducial and differential cross sections for Higgs boson production in the diphoton decay channel at s√=8 TeV with ATLAS

    Get PDF
    Measurements of fiducial and differential cross sections are presented for Higgs boson production in proton-proton collisions at a centre-of-mass energy of s√=8 TeV. The analysis is performed in the H → γγ decay channel using 20.3 fb−1 of data recorded by the ATLAS experiment at the CERN Large Hadron Collider. The signal is extracted using a fit to the diphoton invariant mass spectrum assuming that the width of the resonance is much smaller than the experimental resolution. The signal yields are corrected for the effects of detector inefficiency and resolution. The pp → H → γγ fiducial cross section is measured to be 43.2 ±9.4(stat.) − 2.9 + 3.2 (syst.) ±1.2(lumi)fb for a Higgs boson of mass 125.4GeV decaying to two isolated photons that have transverse momentum greater than 35% and 25% of the diphoton invariant mass and each with absolute pseudorapidity less than 2.37. Four additional fiducial cross sections and two cross-section limits are presented in phase space regions that test the theoretical modelling of different Higgs boson production mechanisms, or are sensitive to physics beyond the Standard Model. Differential cross sections are also presented, as a function of variables related to the diphoton kinematics and the jet activity produced in the Higgs boson events. The observed spectra are statistically limited but broadly in line with the theoretical expectations

    Search for squarks and gluinos in events with isolated leptons, jets and missing transverse momentum at s√=8 TeV with the ATLAS detector

    Get PDF
    The results of a search for supersymmetry in final states containing at least one isolated lepton (electron or muon), jets and large missing transverse momentum with the ATLAS detector at the Large Hadron Collider are reported. The search is based on proton-proton collision data at a centre-of-mass energy s√=8 TeV collected in 2012, corresponding to an integrated luminosity of 20 fb−1. No significant excess above the Standard Model expectation is observed. Limits are set on supersymmetric particle masses for various supersymmetric models. Depending on the model, the search excludes gluino masses up to 1.32 TeV and squark masses up to 840 GeV. Limits are also set on the parameters of a minimal universal extra dimension model, excluding a compactification radius of 1/R c = 950 GeV for a cut-off scale times radius (ΛR c) of approximately 30
    corecore