6,819 research outputs found
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
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Psychometric analysis of the UK Health and Safety Executive's Management Standards work-related stress Indicator Tool
In the UK the Health & Safety Executive (HSE) Management Standards (MS) work-related stress Indicator Tool is the standard measure that organizations use to assess workplace stress. However, no in-depth analysis has been performed to test the psychometric properties of this scale. The current study is the first to examine the factor structure of the HSE MS Indicator Tool using organizational-level data. Data collected from 39 organizations (N = 26,382) was used to perform a first-order Confirmatory Factor Analysis (CFA) on the original 35-item seven-factor measurement scale. The results showed an acceptable fit to the data for the instrument. A second-order CFA was also performed to test if the Indicator Tool contains a higher order uni-dimensional measure of work-related stress. These findings also revealed an acceptable fit to the data, suggesting that it may be possible to derive a single measure of work-related stress
Resourceful leadership: how directors of children’s services improve outcomes for children, full report
Leading for Outcomes is a unique study into senior leadership in children’s services in England, drawing on in-depth primary research with leaders in eight local authorities, and 22 directors of children’s services. The eight local authorities were selected on a range of factors but primarily to represent existing high performers or rapidly improving authorities in terms of outcomes. The research was commissioned by the National College in partnership with C4EO, and completed by a team comprising Deloitte, Navigate and the University of Oxford. The study was completed during 2010.
The key concept the Leading for Outcomes research has uncovered is that of the resourceful leader1. This report sets out a definition of resourcefulness and the eight core behaviours of resourceful leaders. It then discusses resourcefulness within three specific contexts that emerged as part of the research: leading change, leading in a time of shock, and managing the corporate and political landscape
The high resolution electronic spectrum of propynal
The one photon ultraviolet absorption spectra of propynal (HCCCHO) and the three deuterated compounds have been recorded under a higher resolution than has previously been reported. The spectrum arising from the ùA" ← ùA' (S₁ ← S₀ ) transition has been studied in detail and the existing vibrational analysis has been extended. Rotational analyses of many of the vibrational bands in this spectrum have been carried out. Several vibrational and rotational perturbations have been observed and for many of these coupling matrix elements have been calculated. Where possible perturbing levels have been suggested. Existing studies on the ground electronic states of these compounds have been correlated and improved values of the molecular constants have been obtained. These values have been further enhanced from rotational analyses of the origin and lower vibrational bands of the S₁ ← S₀ spectrum by weighted least squares fits to both lower and excited states. On excitation of higher vibrational levels in the S₁ state of propynal an overall broadening and diffuseness of rotational structure is observed. This has been charted throughout the spectrum and lifetimes of the levels concerned have been estimated from the linewidths. These observations are compared to previous fluorescence studies and interpreted in terms of vibrationally and rotationally dependent predissociation. The origin band of the T₁ ← S₀ transition is reported for the molecules HCCCDO and DCCCDO for the first time and partial rotational analyses are attempted. The kinetics and mechanisms of energy decay from the S₁ and T₁ states of propynal are discussed on the basis of the results of this and previous studies
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The social construction of pupils’ cultural worlds: negotiating viable selves from the margin
This thesis examines the cultural world of students and how they negotiate viable selves at the margins of education exclusion. Bridgeworth Youth Wing (BYW), a part of Bridgeworth Community College (BCC) school site for an ethnographical study focused on students’ linguistic repertoires and language codes embedded within their social practices. Critical engagement with these processes led to the development of a pedagogic approach based on a model of knowledge production rooted in social practice rather than individual cognitive performance.
The introduction locates the research in a wider policy context and discusses the rise of performance management, the use of pupil assessment data and the development of
alternative curricula.
Chapter one presents the research context, research population, issues identified and the initial outline of an intervention. In chapter two I explore a methodological approach. I draw on Freire and a concept of liberation education in order to develop a research strategy, which enables me to answer initial research questions. The initial
research phase uses a developing methodological approach in order to explore the wider social practices of the students. Data from this initial phase of research provides an evaluative framework from which further research can be conducted.
Chapter three presents and analyses data on language and practice collected in the initial research phase. A framework for analysis draws on Bernstein’s (1971) theoretical model of codes. Chapter four explores the correlation between discourse and the students’ developing conceptual understanding. Key questions informing selfproduction are identified. The social structure of language and the linguistic structure of dialogue is examined.
Chapter five considers the emerging theoretical framework and explores the role of language and its use within the context of self-production. A conflict between the prevailing school models of self and that of the students is identified and outlined.
Chapter six explores the assumption that the real is not solely confined within organisational discourse. The linguistic dimensions of multiple discourses and associated practices are explored both within school and social sites outside. Chapter seven presents and analyses themes emerging from two further interventions. This illuminates the significance of staff and family as actors within the students’ discursive narratives. Further existential questions guiding the production of the self within those
conditions, are considered.
In conclusion chapter eight identifies claims to new knowledge emerging from the thesis. I assert that knowledge and its use in terms of sustaining self-identity is
conceptualised within reflexive discourse emerging from relationships with significant other actors, who may or may not be located physically within BCC or BYW sites. I
argue that language and linguistic codes engaged by the students are not located in the production of GCSEs but rather in the production of the self. Therefore knowledge
is reflexively produced and mutually understood through the students maintaining multiple discourses.
I also identify a confluence point between the students’ social alignments and the organisational alignments at BCC. I then discuss how an alternative curricula model I
currently manage might develop in order to meet the needs of the students in the light of the emerging theoretical framework
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’)
Does absence makes the heart grow fonder? Students' perspectives of curriculum, absenteeism and their pursuit of the good life
In 2015, major revisions were made to the breadth and content of the English national curriculum to ensure the country’s economic success in an emerging technological marketplace. Increasingly punitive sanctions were introduced to safeguard student attendance and subsequent attainment. Yet student GCSE attainment has remained static since that time and attendance has decreased. The article considers these coinciding trends by presenting a study that explored 40 secondary-school students’ perspectives of their low attendance. Findings evidence their motivation to learn but also their growing disillusionment with curriculum content that is not easily accessible or seen to support a good life, which in turn has impacted their motivation to attend school. Conclusions call for collaborations to be developed between school leaders and students to help make explicit the pathways to a good life that the curriculum claims to support. Collaborations that may also address student absenteeism
Bacterial-epithelial contact is a key determinant of host innate immune responses to enteropathogenic and enteroaggregative escherichia coli
Background: Enteropathogenic (EPEC) and Enteroaggregative (EAEC) E. coli have similar, but distinct clinical symptoms and modes of pathogenesis. Nevertheless when they infect the gastrointestinal tract, it is thought that their flagellin causes IL-8 release leading to neutrophil recruitment and gastroenteritis. However, this may not be the whole story as the effect of bacterial adherence to IEC innate response(s) remains unclear. Therefore, we have characterized which bacterial motifs contribute to the innate epithelial response to EPEC and EAEC, using a range of EPEC and EAEC isogenic mutant strains.
Methodology: Caco-2 and HEp-2 cell lines were exposed to prototypical EPEC strain E2348/69 or EAEC strain O42, in addition to a range of isogenic mutant strains. E69 [LPS, non-motile, non-adherent, type three secretion system (TTSS) negative, signalling negative] or O42 [non-motile, non-adherent]. IL-8 and CCL20 protein secretion was measured. Bacterial surface structures were assessed by negative staining Transmission Electron Microscopy. The Fluorescent-actin staining test was carried out to determine bacterial adherence.
Results: Previous studies have reported a balance between the host pro-inflammatory response and microbial suppression of this response. In our system an overall balance towards the host pro-inflammatory response is seen with the E69 WT and to a greater extent O42 WT, which is in fit with clinical symptoms. On removal of the external EPEC structures flagella, LPS, BFP, EspA and EspC; and EAEC flagella and AAF, the host inflammatory response is reduced. However, removal of E69 lymphostatin increases the host inflammatory response suggesting involvement in the bacterial mediated anti-inflammatory response.
Conclusion: Epithelial responses were due to combinations of bacterial agonists, with host-bacterial contact a key determinant of these innate responses. Host epithelial recognition was offset by the microbe's ability to down-regulate the inflammatory response. Understanding the complexity of this host-microbial balance will contribute to improved vaccine design for infectious gastroenteritis
First impressions: introducing the 'Real Times' third sector case studies
‘Real Times’ is the Third Sector Research Centre’s qualitative longitudinal study of third sector organisations, groups and activities. Over a three year period the study is following the fortunes, strategies, challenges and performance of a diverse set of fifteen ‘core’ case studies of third sector activity, and their relations with a number ‘complementary’ case studies. This report introduces the core case studies through summary sketches, and provides a descriptive account of the research up to the end of the first wave of fieldwork
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