Different track - same destination? exploring the potential of 'Curriculum for Excellence' to improve educational practice in Scotland

This paper provides a commentary on the current opportunities open to policy makers and educators in developing the new national Curriculum for Excellence (CfE) for Scotland. It identifies areas of commonality between educational professionals from different sectors around the notion of curriculum. It explores different interpretations of the concept of curriculum and uses examples from informal education to highlight how youth workers and teachers could develop useful ways of working together. Further, the paper argues that an expression and prioritisation of values within the CfE policy provides the platform on which they can work more closely together in spite of their historically different pedagogical starting points. Ultimately, the paper seeks to convince both sectors that the CfE can be used creatively to offer an enhanced educational experience for young people in Scotland based on equity and social justice. This is an important and current issue for Education in Scotland and it is a debate which needs to be articulated, if we are to succeed in delivering a service which matches the aspirations of our nation and our young people

What lies beneath? Framing the principles for post-16 education in Scotland

This article explores the guiding principles from an informal education /youth work perspective. If the proposals include, even marginally, some of the work carried out under the auspices of CLD, then we argue it is valid that these principles are explored from such perspectives. As the CLD configuration also includes ‘achievement through learning for adults and ‘achievements through building community capacity’, perspectives will also be included from these traditions. The way that the document uses various concepts from a wider range of theory, both formal and informal education, we argue that the frame being used is intended to speak to a wide range of professionals and interested parties but at the same time narrow the focus to mirror a political ethos

Outcomes for youth work : coming of age or master’s bidding?

Abstract Providing evidence in youth work is a current and important debate. Modern youth work has, at least to some degree, recognised the need to produce practice information, through its various guises, with limited success as requirements and terminology have continually changed. In Scotland, the current demands for youth work to “prove” itself are through a performance management system that promotes outcome-based practice. There are some difficulties with this position because outcome-based practice lacks methodological rigour, is aligned with national governmental commitments and does not adequately capture the impact of youth work practice. This paper argues that youth workers need to develop both a theoretical and methodological approach to data collection and management,which is in keeping with practice values, captures the voice of the young person and enhances youth work practice. Youth work should not be used as a mechanism to deliver the government’s policies but be liberated from centralist control to become a “free practice” so that some of the perennial problems, such as democratic disillusionment, partly caused by this “performance management industry”, can be effectively dealt with. The generation of evidence for youth work should enable it to freely investigate and capture its impact, within the practice, based on the learning that has taken place, the articulation of the learners’ voice with the most appropriate form of data presentation

How Much Do Taxes Discourage Incorporation.

One of the most basic distortions created by the double taxation of corporate income is the disincentive to incorporate. In this paper, we investigate the extent to which the aggregate allocation of assets and taxable income in the U.S. between corporate vs. noncorporate forms of organization during the period 1959-86 has responded to the size of the tax distortion discouraging firms from incorporating. In theory, profitable firms should shift out of the corporate sector when the tax distortion to incorporating is larger, and conversely for firms with tax losses. Our empirical results provide strong support for these theoretical forecasts, and hold consistently across a wide variety of specifications and measures of the tax variables. Measured effects are small, however, throwing doubt on the economic importance of tax-induced changes in organizational form.

Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting

Several recent papers argue that corporate income taxes should not be used by small, open economies. With capital mobility, the burden of the tax falls on fixed factors (e.g., labor), and the tax system is more efficient if labor is taxed directly. However, corporate taxes not only exist but rates are roughly comparable with the top personal tax rates. Past models also forecast that multinationals should not invest in countries with low corporate tax rates, since the surtax they owe when profits are repatriated puts them at a competitive disadvantage. Yet such foreign direct investment is substantial. We suggest that the resolution of these puzzles may be found in the role of income shifting, both domestic (between the personal and corporate tax bases) and cross-border (through transfer pricing). Countries need cash-flow corporate taxes as a backstop to labor taxes to discourage individuals from converting their labor income into otherwise untaxed corporate income. We explore how these taxes can best be modified to deal as well with cross-border shifting.

Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form

We examine the effects of the Tax Reform Act of 1986 on the financial decisions made by firms. We review the theory and empirical predictions of prior literature for corporate debt policy, for dividend and equity repurchase payouts to shareholders, and for the choice of organizational form. We then compare the predictions to post-1986 experience. The change in debt/value ratios has been substantially smaller than expected. Dividend payouts increased as predicted, but stock repurchases increased even more rapidly which was unexpected and is difficult to understand. Based on very scant data, it appears that some activities have shuffled among organizational forms; in particular, loss activities may have been moved into corporate form where they are deducted at a higher tax rate, while gain activities may have shifted towards noncorporate form, to be taxed at the lower personal rates. In addition, several interesting new issues are raised. One concerns previously neglected implications for the effective tax on retained earnings that follow from optimal trading strategies when long- and short-term capital gains are taxed at different rates. Also, new interest allocation rules for multinational corporations provide a substantial incentive for many firms to shift their borrowing abroad.

Compressed intramolecular dispersion interactions.

The feasibility of the compression of localized virtual orbitals is explored in the context of intramolecular long-range dispersion interactions. Singular value decomposition (SVD) of coupled cluster doubles amplitudes associated with the dispersion interactions is analyzed for a number of long-chain systems, including saturated and unsaturated hydrocarbons and a silane chain. Further decomposition of the most important amplitudes obtained from these SVDs allows for the analysis of the dispersion-specific virtual orbitals that are naturally localized. Consistent with previous work on intermolecular dispersion interactions in dimers, it is found that three important geminals arise and account for the majority of dispersion interactions at the long range, even in the many body intramolecular case. Furthermore, it is shown that as few as three localized virtual orbitals per occupied orbital can be enough to capture all pairwise long-range dispersion interactions within a molecule

Taxes and the Choice of Organizational Form

One of the most basic distortions created by the double taxation of corporate income is the disincentive to incorporate. In this paper, we investigate the extent to which the aggregate allocation of assets and taxable income in the U.S. between corporate vs. noncorporate forms of organization during the period 1959-86 has responded to the size of the tax distortion discouraging firms from incorporating. In theory, profitable firms should shift out of the corporate sector when the tax distortion to incorporating is larger, and conversely for firms with tax losses. We also examine the extent to which easing of the conditions firms must satisfy to acquire sub-chaper S status has increased the amount of activity organized as sub-chapter S corporations. Our empirical results provide strong support for the theoretical forecasts, and hold consistently across a wide variety of specifications and measures of the tax variables. Measured effects are small, however, throwing doubt on the economic importance of tax-induced changes in organizational form.Center for Research on Economic and Social Theory, Department of Economics, University of Michiganhttp://deepblue.lib.umich.edu/bitstream/2027.42/100872/1/ECON325.pd

Different Track - Same Destination? Exploring the potential of 'Curriculum for Excellence' to improve educational practice in Scotland

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