Buoyancy and Elasticity of Revenue

Revenue, which is essentially obtained through the tax system, is an essential component of development to effectively meet the increasing demand for public services and infrastructure expansion. This paper determines the responsiveness of the implemented tax reforms through the measurement of the buoyancy and elasticity of revenues. Analysis indicates the need for further study on the rate of these measures.revenue, revenue buoyancy, revenue elasticities

A Trend You Can\u27t Ignore: Social Media as Government Records and Its Impact on the Interpretation of the Law

There has been a sharp increase in official communications from government agencies and elected officials that occur initially, primarily, and even solely, on social media. The Federal Records Act (FRA), Presidential Records Act (PRA) and the Freedom of Information Act (FOIA) govern the retention, access, preservation and disclosure of records produced by the federal government. Recent litigation has highlighted why courts, attorneys, and other legal researchers must consider social media as a primary source of government information, particularly when records may become inaccessible once a social media post is modified or deleted, or when technology becomes obsolete. Additionally, as social media platforms are invoked to preserve the historical record, the absence of clear and consistent retention policies for social media compounds access and preservation issues researchers face when government information is digitally erased days—or even minutes—after it appears. This article establishes that until clear and consistent retention policies exist and there are systemic ways to access and preserve social media as government information, the definition of a “record” becomes irrelevant

Using the Power of Storytelling to Shape Your Institution’s Narrative

People love stories. For generations, storytelling has been the basis of human communication. Stories capture our attention, and they recount authentic human experience. Stories enable individuals to understand the world around them and to make sense of the who, what, when, where, why, and how of institutional actions. Most importantly, stories enable people to create meaningful connections with one another and with members of their community. The law library has always acted as a community hub that encourages and facilitates scholarly activity and collaboration. By connecting citizens with laws and narratives, the role of the modern law library has evolved to address important institutional, business, and societal needs. Law libraries empower members of local communities with tools to interact with those in positions of power, whether they are judges, landlords, or employers. Through well-managed records, law libraries can also leverage their archives and special collections to position themselves as key contributors to institutional advancement and community engagement

Discovering Diamonds In Your Survey Data

Library surveys enable us to open up a dialogue with our patron base in order to uncover areas of improvement and to facilitate a better user experience for all of our patrons. Traditional survey creation has innate challenges, such as asking the right questions, properly coding the data, and addressing the proper audience. All of these challenges must be considered when drafting and designing surveys to ensure the collection of useful data for outcome-driven decision-making at your library. Additionally, librarians can also redesign their own or other open-sourced surveys to enable library administration to plan for, manage, and achieve outcomes that will drive future services, initiatives, and programs aimed at improving the entire institution

A Comparative Study on Process Optimization and the Modern Law Library’s Involvement in Achieving Efficiency at the Law School in Times of Change

Law firms have been utilizing process optimization tools, such as Lean Six Sigma, to improve internal processes and build efficiencies. Successful outcomes require leadership teams that believe that process improvement is more than just a tool kit to solve problems or a collection of methodologies and processes. Through collection development practices, continuous learning opportunities, and the use of cross-functional teams, the modern law library has effectively demonstrated its ability to meet the dynamic needs of the law school community. Similarly, law librarians find themselves uniquely positioned to collaborate with law school administration on continual process improvement strategies in times of change. This article will provide a foundation on process optimization methodologies, such as Lean Six Sigma, Agile, and Legal Lean, as well as the application of those tools and techniques in various fields. Finally, the article asserts that law schools should adopt process optimization techniques and leverage their law libraries to improve business processes and operations at their respective institutions

Campus in Crisis? Process Optimization Can Help

Assessment, academic success, and retention are at the forefront of higher education. When budgets and programs are systematically reduced, higher education institutions can face these challenges by applying process optimization techniques. In times of crisis, cross-functional teams employing these techniques create direct change in higher education environments. This article provides college and university presidents, provosts, deans, and other senior leadership with a foundation on process optimization methodologies, such as Lean Six Sigma and Agile. It also also provides a primer for department and unit heads on the application of specific tools and techniques

Electrochemical behavior of indolone-N-oxides: Relationship to structure and antiplasmodial activity

Indolone-N-oxides exert high parasiticidal activity at the nanomolar level in vitro against Plasmodiumfalciparum, the parasite responsible for malaria. The bioreductive character of these molecules was investigated using cyclic voltammetry and EPR spectroelectrochemistry to examine the relationship between electrochemical behavior and antimalarial activity and to understand theirmechanisms of action. For all the compounds (37 compounds) studied, the voltammograms recorded in acetonitrile showed a well-defined and reversible redox couple followed by a second complicated electron transfer. The first reduction (−0.88 VbE1/2b−0.50 V vs. SCE) was attributed to the reduction of the N-oxide function to form a radical nitroxide anion. The second reduction (−1.65 VbE1/2b−1.14 V vs. SCE) was assigned to the reduction of the ketone function. By coupling electrochemistry with EPR spectroscopy, the EPR spectra confirmed the formation of the nitroxide anion radical.Moreover, the experiments demonstrated that a slowprotonation occurs at the carbon of the nitrone function and not at the NO function. A relationship between electrochemical behavior and indolone-N-oxide structure can be established for compounds with R1=―OCH3, R2=H, and electron-withdrawing substituents on the phenyl group at R3. The results help in the design of new molecules with more potent in vivo antimalarial activity