468 research outputs found

    Nonlocal problems for quasilinear functional partial differential equations of first order

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    Existence and uniqueness of almost everywhere solutions of nonlocal problems to functional partial differential systems in diagonal form are investigated. The proof is based on the characteristics and fixed point methods

    Cooperative compliance programmes: who participates and why?

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    This study examines which organisations participate in cooperative compliance programmes(CCPs) and why by comparing large organisations in the Netherlands that do and do notparticipate in them. We use data from surveys conducted among representatives of largeorganisations and their Netherlands Tax and Customs Administration (NTCA) accountmanagers between 2014 and 2018 (n=394). The results show that there are few differences inorganisational characteristics between CCP participants and non-participants, but that largerorganisations are more likely to participate in CCPs. Furthermore, CCP participants have betterworking relationships with the NTCA, better Tax Control Frameworks (TCFs), and displaygreater transparency than non-participants. In addition, CCP participants report having agreater need for certainty and higher perceived certainty about their tax positions than nonparticipants.Within the group of CCP participants, we also assess whether there are differencesrelated to the intensity of contact with the NTCA and the duration of participation. We findthat the working relationship and the level of transparency are somewhat better, and thatcompliance costs for the organisation are reduced, when there is more frequent contact betweena large organisation and the NTCA. At the same time, we find a negative relationship betweenthe duration of CCP participation and the quality of the TCF. We conclude that largeorganisations may benefit from CCP participation in terms of gaining more certainty abouttheir tax position, whereas the tax authority may benefit because the organisation displaysgreater transparency. Both parties may benefit from the development of a better workingrelationship, but it appears that both parties need to continuously invest time and effort into theprogramme in order to actively maintain the cooperative relationship.Social decision makin

    'Transformations towards sustainability':Emerging approaches, critical reflections, and a research agenda

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    Over the last two decades researchers have come to understand much about the global challenges confronting human society (e.g. climate change; biodiversity loss; water, energy and food insecurity; poverty and widening social inequality). However, the extent to which research and policy efforts are succeeding in steering human societies towards more sustainable and just futures is unclear. Attention is increasingly turning towards better understanding how to navigate processes of social and institutional transformation to bring about more desirable trajectories of change in various sectors of human society. A major knowledge gap concerns understanding how transformations towards sustainability are conceptualised, understood and analysed. Limited existing scholarship on this topic is fragmented, sometimes overly deterministic, and weak in its capacity to critically analyse transformation processes which are inherently political and contested. This paper aims to advance understanding of transformations towards sustainability, recognising it as both a normative and an analytical concept. We firstly review existing concepts of transformation in global environmental change literature, and the role of governance in relation to it. We then propose a framework for understanding and critically analysing transformations towards sustainability based on the existing ‘Earth System Governance’ framework (Biermann et al., 2009). We then outline a research agenda, and argue that transdisciplinary research approaches and a key role for early career researchers are vital for pursuing this agenda. Finally, we argue that critical reflexivity among global environmental change scholars, both individually and collectively, will be important for developing innovative research on transformations towards sustainability to meaningfully contribute to policy and action over time

    Exploring the governance and politics of transformations towards sustainability

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    AbstractThe notion of ‘transformations towards sustainability’ takes an increasingly central position in global sustainability research and policy discourse in recent years. Governance and politics are central to understanding and analysing transformations towards sustainability. However, despite receiving growing attention in recent years, the governance and politics aspects of transformations remain arguably under-developed in the global sustainability literature. A variety of conceptual approaches have been developed to understand and analyse societal transition or transformation processes, including: socio-technical transitions, social-ecological systems, sustainability pathways, and transformative adaptation. This paper critically surveys these four approaches, and reflects on them through the lens of the Earth System Governance framework (Biermann et al., 2009). This contributes to appreciating existing insights on transformations, and to identifying key research challenges and opportunities. Overall, the paper brings together diverse perspectives, that have so far remained largely fragmented, in order to strengthen the foundation for future research on transformations towards sustainability

    A systematic review of prognostic factors predicting survival in patients with spinal bone metastases

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    Purpose: For the selection of treatment in patients with spinal bone metastases (SBM), survival estimation plays a crucial role to avoid over- and under-treatment. To aid clinicians in this difficult task, several prediction models have been developed, consisting of many different risk factors. The aim of this systematic review was to identify prognostic factors that are associated with survival in patients with SBM to support development of predictive models. Methods: A systematic review was performed with focus on prognostic factors associated with survival in patients with SBM. Two reviewers independently selected studies for inclusion and assessed the risk of bias. A level of evidence synthesis was performed for each prognostic factor. Inter-observer agreement for the risk of bias assessment was determined by the kappa-statistic. Results: After screening, 142 full-text articles were obtained, of which 22 met the eligibility criteria. A total of 43 different prognostic factors were investigated in the included studies, of which 17 were relevant to pre-treatment survival estimation. The prognostic factors most frequently associated with survival were the primary tumor and the performance status. The prognostic factors most frequently not associated with survival were age, gender, number and location of the SBM and the presence of a pathologic fracture. Conclusions: Prognostication for patients with SBM should be based on an accurate primary tumor classification, combined with a performance score. The benefit of adding other prognostic factors is doubtful

    Photograph of Andrew Inglis Clark's wife Grace

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    Photograph of Andrew Inglis Clark's wife Grac
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