International trends in taxation and the taxation of investment

Paper presented at the Tax Research Network Conference Bournemouth 16-17 September 2004This paper updates and extends an earlier analysis (James, 1999) of factors influencing the shape of the international tax system but with particular reference to the taxation of investment. This was done using the strategic management technique of STEP analysis: a technique that has subsequently been reformulated as a PESTEL analysis. Since the original work was undertaken in 1998 there have been many further contributions to our understanding of the issues involved. This paper examines methods of analysing the tax development process, and the pressures affecting it – dealing in turn with Political, Economic, Social, Technical, Environmental and Legal factors. There are several areas that particularly affect the taxation of investment including the increasing mobility of capital, tax competition and tax harmonisation. It is also noted that the percentage of national tax revenues accounted for by corporate income tax has been declining in many countries primarily as a result of falls in headline corporate tax rates. It is concluded that a blending of national and international tax policies is the most appropriate way to deal with the implications of the factors described with national policies requiring increased modification to take account of changing international condition

The calpain system is associated with survival of breast cancer patients with large but operable inflammatory and non-inflammatory tumours treated with neoadjuvant chemotherapy

The calpains are a family of intracellular cysteine proteases that function in a variety of important cellular functions, including cell signalling, motility, apoptosis and survival. In early invasive breast cancer expression of calpain-1, calpain-2 and their inhibitor, calpastatin, have been associated with clinical outcome and clinicopathological factors. The expression of calpain-1, calpain-2 and calpastatin was determined using immunohistochemistry on core biopsy samples, in a cohort of large but operable inflammatory and non-inflammatory primary breast cancer patients treated with neoadjuvant chemotherapy. Information on treatment and prognostic variables together with long-term clinical follow-up was available for these patients. Diagnostic pre-chemotherapy core biopsy samples and surgically excised specimens were available for analysis. Expression of calpastatin, calpain-1 or calpain-2 in the core biopsies was not associated with breast cancer specific survival in the total patient cohort; however, in patients with non-inflammatory breast cancer, high calpastatin expression was significantly associated with adverse breast cancer-specific survival (P=0.035), as was low calpain-2 expression (P=0.031). Low calpastatin expression was significantly associated with adverse breast cancer-specific survival of the inflammatory breast cancer patients (P=0.020), as was low calpain-1 expression (P=0.003). In conclusion, high calpain-2 and low calpastatin expression is associated with improved breast cancer-specific survival in non-inflammatory large but operable primary breast cancer treated with neoadjuvant chemotherapy. In inflammatory cases, high calpain-1 and high calpastatin expression is associated with improved breast cancer-specific survival. Determining the expression of these proteins may be of clinical relevance. Further validation, in multi-centre cohorts of breast cancer patients treated with neoadjuvant chemotherapy, is warranted

Religion and Popular Music

The interactions between popular music and religion are manyfold and highly complex. Popular music as an important part of popular culture is a means of communication. Music can transmit not only emotions and a sense of community but also religious knowledge, knowledge that leaves diverse traces in different times and places. In the end, whether we extract religious meaning from popular music and what that meaning is depend on our background and on our capacity to contextualise symbols, motives and narratives – and also on the media used to convey these references. By analysing Florence + The Machines song “Big God” and its music video we will address some of the questions that arise while working in the field of popular music and religion

Engineered 2D Ising interactions on a trapped-ion quantum simulator with hundreds of spins

The presence of long-range quantum spin correlations underlies a variety of physical phenomena in condensed matter systems, potentially including high-temperature superconductivity. However, many properties of exotic strongly correlated spin systems (e.g., spin liquids) have proved difficult to study, in part because calculations involving N-body entanglement become intractable for as few as N~30 particles. Feynman divined that a quantum simulator - a special-purpose "analog" processor built using quantum particles (qubits) - would be inherently adept at such problems. In the context of quantum magnetism, a number of experiments have demonstrated the feasibility of this approach. However, simulations of quantum magnetism allowing controlled, tunable interactions between spins localized on 2D and 3D lattices of more than a few 10's of qubits have yet to be demonstrated, owing in part to the technical challenge of realizing large-scale qubit arrays. Here we demonstrate a variable-range Ising-type spin-spin interaction J_ij on a naturally occurring 2D triangular crystal lattice of hundreds of spin-1/2 particles (9Be+ ions stored in a Penning trap), a computationally relevant scale more than an order of magnitude larger than existing experiments. We show that a spin-dependent optical dipole force can produce an antiferromagnetic interaction J_ij ~ 1/d_ij^a, where a is tunable over 0<a<3; d_ij is the distance between spin pairs. These power-laws correspond physically to infinite-range (a=0), Coulomb-like (a=1), monopole-dipole (a=2) and dipole-dipole (a=3) couplings. Experimentally, we demonstrate excellent agreement with theory for 0.05<a<1.4. This demonstration coupled with the high spin-count, excellent quantum control and low technical complexity of the Penning trap brings within reach simulation of interesting and otherwise computationally intractable problems in quantum magnetism.Comment: 10 pages, 10 figures; article plus Supplementary Material

Developing a model of mental health self-care support for children and young people through an integrated evaluation of available types of provision involving systematic review, meta-analysis and case study

Background The mental health of children and young people (CYP) is a major UK public health concern. Recent policy reviews have identified that service provision for CYP with mental health needs is not as effective, responsive, accessible or child-centred as it could be. Following on from a previous National Institute for Health Research (NIHR) study into self-care support for CYP with long-term physical health needs, this study explored self-care support’s potential in CYP’s mental health. Objectives To identify and evaluate the types of mental health self-care support used by, and available to, CYP and their parents, and to establish how such support interfaces with statutory and non-statutory service provision. Design Two inter-related systematic literature reviews (an effectiveness review with meta-analysis and a perceptions review), together with a service mapping exercise and case study. Setting Global (systematic reviews); England and Wales (mapping exercise and case study). Participants (case study) Fifty-two individuals (17 CYP, 16 family members and 19 staff) were interviewed across six sites. Main outcome measures (meta-analysis) A measure of CYP’s mental health symptomatology. Data sources (literature reviews) MEDLINE, Cumulative Index to Nursing and Allied Health Literature (CINAHL), PsycINFO, All Evidence-Based Medicine (EBM) Reviews, Applied Social Sciences Index and Abstracts (ASSIA) and Education Resources Information Center (ERIC). Review methods Titles and abstracts of papers were screened for relevance then grouped into studies. Two independent reviewers extracted data from studies meeting the inclusion criteria. A descriptive analysis and meta-analysis were conducted for the effectiveness review; descriptive analyses were conducted for the perceptions review. These analyses were integrated to elicit a mixed-methods review. Results Sixty-five of 71 included studies were meta-analysable. These 65 studies elicited 71 comparisons which, when meta-analysed, suggested that self-care support interventions were effective at 6-month [standardised mean difference (SMD) = −0.20; 95% confidence interval (CI) −0.28 to −0.11] and 12-month (SMD = −0.12; 95% CI −0.17 to −0.06) follow-ups. However, judged against Cochrane criteria, the studies were mostly low quality. Key elements of self-care support identified in the perceptions review were the acquisition of knowledge and skills, peer support and the relationship with the self-care support agent; CYP also had different perceptions from adults about what is important in self-care support. The mapping exercise identified 27 providers of 33 self-care support services. According to the case study data, effective self-care support services are predicated on flexibility; straightforward access; non-judgemental, welcoming organisations and staff; the provision of time and attention; opportunities to learn and practise skills relevant to self-care; and systems of peer support. Conclusions Mental health self-care support interventions for CYP are modestly effective in the short to medium term. Self-care support can be conceptualised as a process which has overlap with ‘recovery’. CYP and their families want choice and flexibility in the provision of such interventions and a continued relationship with services after the nominal therapy period. Those delivering self-care support need to have specific child-centred attributes. Future work Future work should focus on under-represented conditions (e.g. psychosis, eating disorders, self-harm); the role of technology, leadership and readiness in self-care support; satisfaction in self-care support; the conceptualisation of self-care support in CYP’s mental health; and efficacy and cost-effectiveness

Building Thriving Workforces from the Top Down: A Call and Research Agenda for Organizations to Proactively Support Employee Well-Being

Organizational researchers studying well-being – as well as organizations themselves – often place much of the burden on employees to manage and preserve their own well-being. Missing from this discussion is how – from a human resources management (HRM) perspective – organizations and managers can directly and positively shape the well-being of their employees. The authors use this review to paint a picture of what organizations could be like if they valued people holistically and embraced the full experience of employees’ lives to promote well-being at work. In so doing, the authors tackle five challenges that managers may have to help their employees navigate, but to date have received more limited empirical and theoretical attention from an HRM perspective: (1) recovery at work; (2) women’s health; (3) concealable stigmas; (4) caregiving; and (5) coping with socio-environmental jolts. In each section, the authors highlight how past research has treated managerial or organizational support on these topics, and pave the way for where research needs to advance from an HRM perspective. The authors conclude with ideas for tackling these issues methodologically and analytically, highlighting ways to recruit and support more vulnerable samples that are encapsulated within these topics, as well as analytic approaches to study employee experiences more holistically. In sum, this review represents a call for organizations to now – more than ever – build thriving organizations

Quality of life and psychosocial wellbeing in youth with neuromuscular disorders who are wheelchair Users: A systematic review

Objective: To investigate quality of life (QoL) and psychosocial wellbeing in youth with Neuromuscular Disorders (NMD) who are wheelchair users. Data Sources: Medline, Embase, CINAHL and PsycINFO (January 2004 to April 2016) and reference lists of retrieved full-text papers. Study Selection: Peer-reviewed studies were included when data describing self-reported QoL and psychosocial wellbeing could be separately understood for those using wheelchairs and aged 12-22 years old. 2058 records were independently screened and potentially eligible papers were obtained and examined by all reviewers. Twelve observational and three qualitative studies met the inclusion criteria. Data Extraction: Population representativeness, measurement tools and outcomes, where possible with comparison groups. Two reviewers independently appraised studies for risk of bias to internal validity and generalisability. Data Synthesis: Heterogeneity of measurement and reporting precluded meta-analysis. Data were cross-sectional only. Compared to same age typically developing peers, physical QoL was scored consistently and significantly lower in youth with NMD, whilst psychosocial QoL was not. Psychosocial QoL was highest in youth non-ambulant since early childhood and in those recruited via single tertiary specialist clinics. Mental health and social participation could not be compared to same age populations. Conclusions: Despite low physical QoL, psychosocial QoL in youth with NMD appeared comparable to same age peers. The psychosocial wellbeing of younger adolescents on degenerative disease trajectories appeared most compromised, though the longitudinal impacts of growing up with NMD on mental health and social participation are unknown. Interpretation was hampered by poor description of participant age, gender and physical ability, lack of population based recruitment strategies and inconsistent use of age appropriate measures. Understanding of self-reported QoL and psychosocial wellbeing in youth with NMD transitioning to adulthood is limited

Gravity wave activity in the lower atmosphere: Seasonal and latitudinal variations

A climatology of gravity wave activity in the lower atmosphere based on high-resolution radiosonde measurements provided by the Australian Bureau of Meteorology is presented. These data are ideal for investigating gravity wave activity and its variation with position and time. Observations from 18 meteorological stations within Australia and Antarctica, covering a latitude range of 12°S – 68°S and a longitude range of 78°E – 159°E, are discussed. Vertical wavenumber power spectra of normalized temperature fluctuations are calculated within both the troposphere and the lower stratosphere and are compared with the predictions of current gravity wave saturation theories. Estimates of important model parameters such as the total gravity wave energy per unit mass are also presented. The vertical wavenumber power spectra are found to remain approximately invariant with time and geographic location with only one significant exception. Spectral amplitudes observed within the lower stratosphere are found to be consistent with theoretical expectations but the amplitudes observed within the troposphere are consistently larger than expected, often by as much as a factor of about 3. Seasonal variations of stratospheric wave energy per unit mass are identified with maxima occurring during the low-latitude wet season and during the midlatitude winter. These variations do not exceed a factor of about 2. Similar variations are not found in the troposphere where temperature fluctuations are likely to be contaminated by convection and inversions. The largest values of wave energy density are typically found near the tropopause.Simon J. Allen and Robert A. Vincen

Comparison of instructor-led versus peer-led debriefing in nursing students

Despite its widespread support, the most effective simulation-based debriefing method has little evidence to support its efficacy. In this study, we compared the effect of peer-led and instructor-led debriefing among nursing students. The study was conducted with a non-equivalent control group using a pretest-post-test design. A convenience sample of third-year nursing students was used for the study, where 65 students enrolled in a 2-week clinical placement rotation were randomly assigned to the instructor-led group or peer-led group. The quality of cardiopulmonary resuscitation skills, satisfaction with simulation, and quality of debriefing in the peer-led group were compared to those in the instructor-led group. Group differences at each testing interval were analyzed using independent t-test. Nursing students in the instructor-led debriefing group showed better subsequent cardiopulmonary resuscitation performance, more satisfaction with simulation experience, and higher debriefing scores compared to the peer-led group. From our study, instructor-led debriefing is an effective method in improving skills performance, inducing favorable satisfaction, and providing better quality of debriefing among nursing students. © 2016 John Wiley & Sons Australia, Ltd