Structures, processes and governance in tax policy-making: an initial report

This report documents an international study of the tax policy-making process carried out under the auspices of the Oxford University Centre for Business Taxation (OUCBT). The objective of the work was to make a comparative analysis of the structures, processes and governance in this important area of government activity, where there has been little work to date, and enable good practice to be identified. We believe this study will help inform thinking among governments and other interested groups in both developed and developing countries; and provide them with benchmarks against which to measure their own arrangements and a methodology through which to do so. Good structures, processes and governance do not automatically lead to good policy, but we believe getting these elements right will make the achievement of better policy outcomes more likely and reduce the risk of avoidable policy failures

School Leadership Training under Globalisation: Comparisons of the UK, the US and Norway

In common the three countries see a need for increased quality of schooling as necessary because of globalisation. Leadership is crucial to achieve quality. However, there are distinct critiques in all countries fearing ineffective bureaucratization. There is resistance among education researchers towards the market orientation and the application of the language of business. Universities have played a conservative role. In terms of differences, the UK is uniformby its centrally organised National College, while the US with over 500 programmes and no national coordination shows complexity, if not chaos. Norway, with its National Network gives much freedom to individual institutions, although the diversity leads to tensions when the municipalities now can choose the training providers. All three nations are attempting to ‘reframe and reform’. Some educators think the defining factors will be quality of performance and quality of collaboration, while others believe that there must be a shift from focus on performance to focus on learning.globalisation, school leadership, training, policy

LGBTQ+ nondiscrimination laws in Kentucky.

This thesis explores the political and demographic obstacles facing the Fairness movement in Kentucky in regards to local employment protection ordinances for LGBTQ+ persons (Fairness Ordinances). Using case studies on recent Fairness debates in Berea and Bowling Green, this thesis explores the concern some Kentuckians have about LGBTQ+ nondiscrimination ordinances in their communities. From these cases studies, it can be concluded that many of the concerns espoused by opponents of Fairness are simple scare tactics with no evidence supporting their claims. This thesis then utilizes a logistical regression to uncover what demographic characteristics increase the odds of a municipality possessing Fairness. The variables included in this analysis include population size, racial/ethnic diversity, wealth, educational attainment, religious composition, and the presence of an LGBTQ+ political organization in the city. From this analysis, only population size and average educational attainment were found to be significant predictors of whether a city would put in place a Fairness Ordinance

OMI Measurements of Bromine Monoxide and Implications for Missing Sources of Polar Bromine in GEOS-Chem

The OMI satellite instrument provides total column measurements of bromine monoxide (BrO) with daily global coverage. Reactive bromine compounds (Br and BrO) catalytically destroy ozone in both the stratosphere and troposphere. The current emission scheme of brominated source gases in the GEOS-Chem chemical transport model well represents the stratospheric burden of bromine. However, halogen research in GEOS-Chem has largely focused on the influence of halogens on the tropospheric oxidative capacity. In the troposphere, the distribution of brominated compounds is more variable and significant uncertainties remain in the chemical processes governing the sources and sinks of reactive bromine compounds. In this study, we use GEOS-Chem simulated stratospheric columns of BrO to separate the tropospheric signal of BrO from the OMI total column measurements. The resulting tropospheric BrO columns are used to identify seasonal and regional anomalies in tropospheric BrO not currently represented in GEOS-Chem. In particular, periods of elevated tropospheric BrO during polar spring are observable by OMI, and past studies have connected these so-called "bromine explosion" events to near complete removal of surface ozone. Due to significant uncertainties in the springtime polar source of reactive bromine, many global models, including GEOS-Chem, do not simulate these tropospheric ozone depletion events. Consequently, OMI-based tropospheric columns of BrO are useful tool for investigating the impact of bromine explosion events on tropospheric ozone depletion episodes as well as background air quality

Nitrogen-bridged, natural product-like octahydrobenzofurans and octahydroindoles: scope and mechanism of bridge-forming reductive amination via caged heteroadamantanes

The biological significance of sp3-rich synthetic scaffolds with natural product-like features yet distinct global frameworks is being increasingly recognised in medicinal chemistry and biochemistry. Taking inspiration from the vast array of bioactive, bridged alkaloids, we report the synthesis of unique, densely functionalised tricyclic scaffolds based on nitrogen-bridged, octahydrobenzofurans and octahydroindoles. These heterocycle-rich frameworks were assembled by a one-pot, two-step bridge-forming reductive amination process, which was shown to proceed via caged, heteroadamantane intermediates that thermodynamically drive an exo–endo epimerisation, enabling intramolecular azaMichael addition over the concave face of the fused bicyclic precursors. In addition to evaluating the scope of this aza bridge-forming reaction, further stereochemical complexity was introduced by subsequent diastereoselective ketone reductions and other manipulations. Finally, strategic diversity points (amino, carboxy) were decorated with common medicinal chemistry fragments, providing a set of exemplar derivatives with Lipinski compliant physicochemical properties