Birth after emergency caesarean section: Women’s perspectives on the factors influencing their decision making

The study explored the decisions women made in relation to mode of birth following a previous emergency lower segment caesarean section (emLSCS), particularly focusing on what different factors influenced women to choose a particular mode of birth and what they described as the rationale underpinning that decision. Participants were recruited from a population of students and staff within the School of Human and Health Sciences at a university in the north of England. Sixteen individuals were selected using convenience sampling, who then completed open-ended questionnaires. The questions were non-leading and asked the women to identify and expand upon factors that influenced their decision on mode of birth. Data were analysed using a basic thematic framework analysis. Many of the identified themes mirrored those well recognised in existing research: the woman’s previous birth, her perception of risks, the influence of professionals and the influence of peers were all apparent. One factor not explored in existing literature, namely a sense of duty to existing children, appeared to be strongly influential in this data set. Interestingly, it was observed that each woman’s philosophical framework and her relationship with the element of control substantially underpinned her consideration of key factors, leading her to an individual decision. This article provides an interesting insight into the complexity of individual decision making in maternity care. The findings highlight the fact that professional guidelines may fail to meet the personal and individual needs of their subjects. This is a thought-provoking topic for policy and guideline authors, as well as for the professionals who counsel patients through decision-making processes in maternity care and wider fields of healthcare

The claim to the tax domain: examining the activities of accountants in the late nineteenth and early twentieth centuries

This paper examines the activities of UK accountants in the late nineteenth and early twentieth centuries. Its aim is to determine the nature of their work in relation to taxation, by looking chiefly at the contemporary evidence provided by The Accountant, the accountants' professional journal. First published in 1874, this journal provides information on tax and other activities at a time when accountants were establishing their credentials as a new profession. The paper considers issues surrounding income tax in this period, as the complexities associated with it provide the wider context and backdrop for accountants' activities. It then specifically considers why and how accountants met the increasing need for tax advice and claimed this work domain as part of their professional jurisdiction. The paper then goes on to consider the role of lawyers in taxation during the same period

Ethics in tax practice: A study of the effect of practitioner firm size

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test

An effective palynological preparation procedure using hydrogen peroxide

Most pre-Quaternary palynology samples are currently prepared by demineralization of the sediment/sedimentary rock matrix using hydrochloric and hydrofluoric acids (HCl and HF respectively). If a consistently effective alternative to this procedure can be developed, palynological processing will be made significantly less hazardous to both laboratory personnel, and to the wider environment. Furthermore, most non-acid processing methods are normally quicker and cheaper than matrix dissolution using acid. Some authors have previously used hydrogen peroxide (H2O2) to extract palynomorphs by the physico–chemical disaggregation of the clay fraction. However, H2O2 is a powerful oxidizing agent and hence can potentially destroy sedimentary organic material, including palynomorphs. A new method using hot H2O2, where exposure of the sample material to the H2O2 is minimized, has been developed. Crushed sample material in a suitable vessel is placed on a hot plate for one minute, treated with 15–30% H2O2 for 10 minutes, then the residue is diluted with cold distilled water. Disaggregated sample material tends to float, and is decanted into a large vessel containing distilled water to further dilute the H2O2. If any undisaggregated sample remains, the procedure is repeated several times if necessary. Relatively indurated sedimentary lithotypes normally require several treatments. The reason for this stepwise treatment is that the organic material is not exposed to H2O2 for sustained periods, thereby reducing the possibility of palynomorph damage/degradation due to oxidation. When the sample matrix has been fully disaggregated, the residue can be further processed as appropriate. In this study, eight samples of Carboniferous, Jurassic, Paleogene, and Quaternary age were prepared quantitatively using the new H2O2 method. These were all prepared using 30% H2O2. For comparison, they were also prepared quantitatively using HCl/HF and/or sodium hexametaphosphate [(NaPO3)6]. Quantitative preparations allow the concentration of palynomorphs extracted to be determined, and therefore the effectiveness of the techniques used can be compared objectively. The palynomorph residues derived from these three techniques varied markedly. The H2O2 method does not consistently disaggregate all the sample material, particularly the older and more indurated lithotypes. Some evidence of oxidation effects was observed. Two samples of Mississippian mudstone from the U.S.A. were prepared using H2O2 and (NaPO3)6. Both methods produced abundant miospores, however the H2O2 procedure yielded far higher palynomorph concentrations than the (NaPO3)6 technique. Minor degradation of palynomorphs in the H2O2 preparation was noted. The H2O2 and HCl/HF methods were compared directly on a palynomorph-rich sample of Upper Carboniferous mudstone from offshore Scotland. Both preparations produced abundant miospores. The HCl/HF method had significantly higher recovery levels than the H2O2 procedure. It appears that the H2O2 method simultaneously macerates the matrix, and oxidizes any amorphous organic material (AOM) present. In this sample, the HCl/HF residue was relatively rich in AOM. By contrast, the H2O2 preparation is virtually clear of this phytoclast type, which partially obscures palynomorphs. Two samples of the Middle Jurassic Grantham Formation of eastern England were processed using H2O2 and HCl/HF. The two methods produced abundant palynofloras of similar palynomorph concentrations. Two dinoflagellate cyst acmes within the Danian (Paleogene) part of the López de Bertodano Formation of Seymour Island, Antarctica were also tested using H2O2, (NaPO3)6, and HCl/HF. TheH2O2 preparation completely destroyed the dominant taxon, Palaeoperidinium pyrophorum, in one sample. By contrast, the (NaPO3)6 and HCl/HF preparations produced abundant, fully representative palynofloras. In the other sample, the acme of Spinidinium spp. is completely unaffected by the H2O2 preparation procedure. The final sample of this study is an unconsolidated clay of Late Pleistocene age from offshore Scotland. Both the H2O2 and HCl/HF preparations proved similar in both taxonomic content and overall palynomorph yield. The new method of preparation using hot H2O2 has proved to be extremely effective. In particular, it appears to be superior to the (NaPO3)6 procedure for indurated lithotypes. However care should be taken because H2O2 can destroy certain dinoflagellate cysts and kerogen macerals which are especially susceptible to oxidation. Further development work, and more comparative testing of the H2O2, (NaPO3)6, and HCl/HF procedures, should be undertaken

Ethics and taxation : a cross-national comparison of UK and Turkish firms

This paper investigates responses to tax related ethical issues facing busines

Research methods in taxation history

This paper is an attempt to consider the research methods used in taxation history, which is an area that has attracted increased academic interest in recent years. The paper looks at the various routes that may provide an entry into studying taxation generally and at the inherently interdisciplinary/multidisciplinary nature of the subject. If taxation is researched through different disciplinary lenses, the focus of research changes, which brings to the forefront questions about the most appropriate research methods to use – questions which become more complex when taxation history is considered, along with fact that the different disciplines have their own histories which may themselves impact on taxation history research. The paper looks in detail at social science research methods, also legal research (as ‘different’ from other social science disciplines to which taxation is linked), as well as history and legal history, to evaluate research methods used in those areas. It shows that tax history can be researched in several ways from different perspectives, which show an underlying rigour and more similarity than is at first apparent

Federal Payroll, Gift, and Prepaid Card Developments: FDIC Deposit Insurance Eligibility and the Credit CARD Act of 2009

Prepaid and other stored-value products have grown into major tools for making retail payments and payments of wages to employees. This article discusses two major developments in federal law that pertain to stored-value products - the November 2008 - revision of primary guidance from the Federal Deposit Insurance Corporation on the scope of eligibility of payroll cards for deposit insurance, and Congress’ May, 2009 enactment of the CARD Act, which takes effect on February 22, 2010. The CARD Act is the first effort by the federal government to regulate gift cards. It established federal standards relating to subjects on which state laws varied widely, and preempts state laws. In addition, the CARD Act gave to the Board of Governors of the Federal Reserve System rule making authority over gift cards, general-use prepaid cards, and electronic gift certificates. The Act also grants to the Department of the Treasury authority to adopt comprehensive regulations concerning the issuance, sale, redemption and international transport of stored-value cards. This authority reflects growing concerns that money launderers are increasingly able to move funds through stored-value products