An annotated bibliography of tax compliance and tax compliance costs

An annotated bibliography of tax compliance and tax compliance costs.tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax simplification

The pace of academic life is not the problem—the lack of autonomy is

To many disgruntled with the quantification of scholarship, its impossible demands and meaningless metrics, it is the heightened pace of academic life that is the problem. For Alison Edwards, the crux of the problem is actually a lack of autonomy. Is it time for academics to take back control? This post is inspired in part by the Impact Blog’s Accelerated Academy series

Developing tax policy in a complex and changing world

Authors' draft. Final version published in Economic Analysis and Policy. Available onlineThis paper examines issues affecting the formulation of tax policy through to the development of actual proposals by tax policy-makers. This is done taking account of the possibility that too narrow an approach to this process can produce misleading conclusions and that proposals for tax reform may be inappropriate when the wider context of the tax system as a whole and the environment in which it has to operate are considered. Two issues are used to illustrate this situation – tax compliance and tax simplification. The paper concludes that in developing tax policy it is important to ensure that the wider context is taken into account and it also outlines a practical approach to achieve this aim.Economic and Social Research Council funding is gratefully acknowledged (Award number RES-000-23-1595 ‘Optimum Tax Compliance Costs and Tax Simplification’)

Sustainable, Yet Growing: Framing and (Updating) a First Year Information Literacy Program

Lightning Tal

Discounted cash flow and business valuation in a nineteenth century merger: A note

In 1889 the Shelton Iron, Steel and Coal Company Limited was incorporated to take over the assets and business activities of two existing companies. To guide the contracting parties in negotiating a price to be paid for the properties belonging to the Shelton Collieries and Ironworks an independent valuation was arranged by Deloitte, Dever, Griffiths & Co., later appointed auditors of the new company. The article comprises an appraisal of the valuation exercise, which is an early example of the use of a discounted cash flow technique to provide relevant information for a capital investment decision

Phosphorylation of androgen receptors at serine 515 is a potential prognostic marker for triple negative breast cancer

1.7 million cases of breast cancer are diagnosed every year with 522,000 deaths. Molecular classifications of breast cancer have resulted in improved treatments. However, treatments for triple negative breast cancer (TNBC) are lacking. Analysis of molecular targets for TNBC is a priority. One potential candidate is androgen receptor (AR) phosphorylation. This study assessed the role of AR phosphorylation at ser81/ser515 and their two upstream effectors, cyclin-dependent kinase 1 (pCDK1) and extracellular-regulated kinase 1/2 (pERK1/2) in 332 ductal breast cancer patients by immunohistochemistry. pERK1/2 combined with AR-515 associated with improved cancer-specific survival (CSS, p = 0.038), decreased size (p = 0.001), invasive grade (p < 0.001), necrosis (p = 0.003), b-lymphocytes (p = 0.020), molecular subtype (p < 0.001) and estrogen receptor (ER)/progesterone receptor (PR)-status (p < 0.001). The cohort was therefore stratified into ER+ve and ER-ve patients. In ER+ve tumours, pERK1/2 combined with AR-515 associated with improved CSS (p = 0.038), smaller size (p = 0.004), invasive grade (p = 0.001), decreased b-lymphocytes (p = 0.013) and increased plasma cells (p = 0.048). In contrast, in TNBC patients, phosphorylation of AR-515 associated with poorer CSS (p = 0.007). pERK1/2 combined with AR-515 associated with decreased inflammation (p = 0.003), increased tumour stroma (p = 0.003) and tumour budding (p = 0.011), with trends towards decrease CSS (p = 0.065) and macrophage levels (p = 0.093). In Conclusions, AR-515 may be an important regulator of inflammation in breast cancer potential via ERK1/2 phosphorylation. AR-515 is a potential prognostic marker and therapeutic target for TNBC

An investigation into the impact of vitamin supplementation, maternal characteristics and lifestyle choices on the development of pre-eclampsia

Background: Pre-eclampsia remains in the top five leading causes of maternal mortality and morbidity in the United Kingdom (Knight 2018). For decades, research has striven to establish the aetiology, improved ways of managing the condition and ways to prevent its occurrence. Recent studies have turned their attention to the physiological processes in vitamin metabolism, in particular vitamin D and folic acid, and associated links with a reduction in pre-eclampsia. With a Public Health England (PHE) initiative encouraging women to take the multivitamin supplement Healthy Start, providing a combination of these two vitamins as well as vitamin C, there was opportunity to explore the impact of combined supplementation and the outcome of pre-eclampsia. In addition, some have identified maternal characteristics and socio-economic factors such as age and parity as possible precursors to pre-eclampsia, though not always conclusively. Methods: A retrospective cross-sectional cohort study was conducted on 952 women (including n = 599 (63%) non-pre-eclampsia women and n = 353 (37%) of women diagnosed with a range of severity of pre-eclampsia. All gave birth at a tertiary maternity unit in the West Midlands. Data collected from medical records regarded uptake of vitamins, along with lifestyle choices and maternal characteristics, such as body mass index (BMI), ethnicity and age. Non-parametric testing and binary regression was conducted using the Statistical Package for Social Sciences (SPSS). Ethical approval was ensured. Findings: Whilst a combination of vitamins given later in pregnancy demonstrated no correlation between them and pre-eclampsia, folic acid supplementation in particular demonstrated a strong statistical correlation with the incidence of pre-eclampsia p>0.001 when taken pre-conception and during the first trimester. Women experiencing their first pregnancy, with raised BMI giving birth during winter or spring seasons in particular, showed a greater risk of developing pre-eclampsia. Conclusion: Though no correlation was found between multi vitamins taken later in pregnancy there is evidence from this study to suggest that dual vitamin supplementation could have the potential to decrease the incidence of pre-eclampsia but more likely when administered pre-conception and during the first trimester. It is therefore proposed, that further research into the supplementation of multivitamins preconception and early pregnancy, could be beneficial and this warrants further investigation

The Maluridae: Inferring Avian Biology and Evolutionary History from DNA Sequences

The Australo-Papuan fairy-wrens, emu-wrens and grasswrens comprise the passerine family Maluridae. They have long been known for their spectacular plumages, remarkable behavioural ecology and intriguing biogeography. The family has provided an ideal model with which to explore how phylogenetic and phylogeographic analyses of DNA-sequence data can inform understanding of evolutionary history and present-day biology. We review what has been learned of the phylogeny of the group and the phylogeographic history of individual species. We conclude that there is now a strong framework within which to pursue the remaining species-level taxonomic issues, and to extend ecological and behavioural studies into a new era of more detailed genetic questions such as the role of gene–environment interactions in adaptation. We highlight some remaining examples of such questions and discuss how they might be addressed.Organismic and Evolutionary Biolog

Nursing and Midwifery Research Output in Africa: A Review of the Literature

Background: Nurses and midwives form the backbone of health service delivery and satisfaction with care often depends on the competencies of nurses and midwives who provide the care (World Health Organization [WHO], 2002). Healthcare has become complex, challenging, and demanding across diverse sociocultural and socioeconomic changes and environments. To optimize their impact, nurses and midwives therefore need to be prepared with evidence-based competences. Nursing research therefore, is the cornerstone for evidence-based practice and for establishing the professional status of nursing and building research capacity. However, although nursing research began in the 19th century, it is limited in Africa, with little evidence generated to inform policy and practice. Although nursing and midwifery education in the region has advanced with graduate and postgraduate level education, little is known about nursing and midwifery research conducted in universities and where to find such research. Objectives: The literature review aimed at quantifying and identifying the types and gaps in nursing and midwives’ research and publications in Africa. Methods: Articles published between January 1, 2007 and January 31, 2017 were retrieved from PubMed and Cumulative Index to Nursing and Allied Health Literature (CINAHL) with a search strategy that employed four sets of terms: (a) terms identifying published research done by nurses or midwives, or both; (b) terms identifying types of publications; (c) terms identifying filters for African countries; and (d) filters for publication dates. We also searched Google Scholar to capture nonindexed sources. Results and Conclusions: There is evidence of an increasing number of African nurses and midwives publishing research; however, much of this research may not be readily available. The promotion of nursing research and capacity building/mentorship in research for nurses and midwives is recommended to increase nurses’ and midwives’ skills to critically evaluate research and apply the best evidence to their practice