Evidence of exchange networks: the combs and other worked skeletal material

Significant contribution to the study of skeletal material in the Norse period using large internationally significant assemblage from Norse site in Orkney

The economic psychology of value added tax compliance

VAT is a tax on consumer expenditure, collected on business transactions and assessed on the value added to goods and services. It applies, with some exceptions (for example, to young children’s clothes and shoes in the UK), to all goods and services that are bought and sold. VAT is a general tax (as it applies, in principle, to all commercial activities) and a consumption tax (as it is paid ultimately by the final consumer). It is not actually a tax on business, though some business owners do see it that way. In fact, whilst VAT is paid to the tax authorities by the seller of the goods or services, the tax is paid by the buyer to the seller as part of the tax and so, in essence, businesses are acting as unpaid tax collectors. VAT was first introduced in France in 1954, and subsequently has been extended, through a series of directives, to cover the whole of the European Union (EU). The system in the EU is now reasonably standardized, although different rates of VAT apply in different EU member states. The minimum standard rate in the EU is 15 percent, though lower rates are applied to certain services. Some goods and services are exempt from VAT throughout the EU (e.g., postal services, insurance, betting). In addition to spreading throughout Europe (member states are required to introduce VAT, so the increase in membership of the EU has inevitably increased the number of countries that use this system), VAT has also been introduced in a large number of other countries, notably China (Yeh, 1997), and India (after many delays) in 2005, so that now over 130 countries world-wide operate VAT. In the Caribbean, for example, Belize, Dominica, Guyana, and Antigua have all introduced VAT in the past two years. Other countries have introduced taxes that are classified as value added taxes, such as Australia, which now operates a General Sales Tax (GST). The introduction of VAT has been the major tax reform around the world in the past 25 years, and VAT is now of global significance and impact (Ebrill et al., 2001)

SCRAM: Software configuration and management for the LHC Computing Grid project

Recently SCRAM (Software Configuration And Management) has been adopted by the applications area of the LHC computing grid project as baseline configuration management and build support infrastructure tool. SCRAM is a software engineering tool, that supports the configuration management and management processes for software development. It resolves the issues of configuration definition, assembly break-down, build, project organization, run-time environment, installation, distribution, deployment, and source code distribution. It was designed with a focus on supporting a distributed, multi-project development work-model. We will describe the underlying technology, and the solutions SCRAM offers to the above software engineering processes, while taking a users view of the system under configuration management.Comment: Computing in High Energy and Nuclear Physics, La Jolla, California, March 24-28, 2003 1 tar fil

UK open source crime data: accuracy and possibilities for research

In the United Kingdom, since 2011 data regarding individual police recorded crimes have been made openly available to the public via the police.uk website. To protect the location privacy of victims these data are obfuscated using geomasking techniques to reduce their spatial accuracy. This paper examines the spatial accuracy of the police.uk data to determine at what level(s) of spatial resolution – if any – it is suitable for analysis in the context of theory testing and falsification, evaluation research, or crime analysis. Police.uk data are compared to police recorded data for one large metropolitan Police Force and spatial accuracy is quantified for four different levels of geography across five crime types. Hypotheses regarding systematic errors are tested using appropriate statistical approaches, including methods of maximum likelihood. Finally, a “best-fit” statistical model is presented to explain the error as well as to develop a model that can correct it. The implications of the findings for researchers using the police.uk data for spatial analysis are discussed

Intrinsic adaptation in autonomous recurrent neural networks

A massively recurrent neural network responds on one side to input stimuli and is autonomously active, on the other side, in the absence of sensory inputs. Stimuli and information processing depends crucially on the qualia of the autonomous-state dynamics of the ongoing neural activity. This default neural activity may be dynamically structured in time and space, showing regular, synchronized, bursting or chaotic activity patterns. We study the influence of non-synaptic plasticity on the default dynamical state of recurrent neural networks. The non-synaptic adaption considered acts on intrinsic neural parameters, such as the threshold and the gain, and is driven by the optimization of the information entropy. We observe, in the presence of the intrinsic adaptation processes, three distinct and globally attracting dynamical regimes, a regular synchronized, an overall chaotic and an intermittent bursting regime. The intermittent bursting regime is characterized by intervals of regular flows, which are quite insensitive to external stimuli, interseeded by chaotic bursts which respond sensitively to input signals. We discuss these finding in the context of self-organized information processing and critical brain dynamics.Comment: 24 pages, 8 figure

Time outdoors and the prevention of myopia

Recent epidemiological evidence suggests that children who spend more time outdoors are less likely to be, or to become myopic, irrespective of how much near work they do, or whether their parents are myopic. It is currently uncertain if time outdoors also blocks progression of myopia. It has been suggested that the mechanism of the protective effect of time outdoors involves light-stimulated release of dopamine from the retina, since increased dopamine release appears to inhibit increased axial elongation, which is the structural basis of myopia. This hypothesis has been supported by animal experiments which have replicated the protective effects of bright light against the development of myopia under laboratory conditions, and have shown that the effect is, at least in part, mediated by dopamine, since the D2-dopamine antagonist spiperone reduces the protective effect. There are some inconsistencies in the evidence, most notably the limited inhibition by bright light under laboratory conditions of lens-induced myopia in monkeys, but other proposed mechanisms possibly associated with time outdoors such as relaxed accommodation, more uniform dioptric space, increased pupil constriction, exposure to UV light, changes in the spectral composition of visible light, or increased physical activity have little epidemiological or experimental support. Irrespective of the mechanisms involved, clinical trials are now underway to reduce the development of myopia in children by increasing the amount of time they spend outdoors. These trials would benefit from more precise definition of thresholds for protection in terms of intensity and duration of light exposures. These can be investigated in animal experiments in appropriate models, and can also be determined in epidemiological studies, although more precise measurement of exposures than those currently provided by questionnaires is desirable