Effects of supervision on tax compliance : evidence from a field experiment in Austria

We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.

The driving visual field and a history of motor vehicle collision involvement in older drivers: A population-based examination

Purpose We designed a visual field test focused on the field utilized while driving to examine associations between field impairment and motor vehicle collision involvement in 2,000 drivers ≥70 years old. Methods The "driving visual field test" involved measuring light sensitivity for 20 targets in each eye, extending 15° superiorly, 30° inferiorly, 60° temporally and 30° nasally. The target locations were selected on the basis that they fell within the field region utilized when viewing through the windshield of a vehicle or viewing the dashboard while driving. Monocular fields were combined into a binocular field based on the more sensitive point from each eye. Severe impairment in the overall field or a region was defined as average sensitivity in the lowest quartile of sensitivity. At-fault collision involvement for five years prior to enrollment was obtained from state records. Poisson regression was used to calculate crude and adjusted rate ratios examining the association between field impairment and at-fault collision involvement. Results Drivers with severe binocular field impairment in the overall driving visual field had a 40% increased rate of at-fault collision involvement (RR 1.40, 95%CI 1.07-1.83). Impairment in the lower and left fields was associated with elevated collision rates (RR 1.40 95%CI 1.07-1.82 and RR 1.49, 95%CI 1.15-1.92, respectively), whereas impairment in the upper and right field regions was not. Conclusions Results suggest that older drivers with severe impairment in the lower or left region of the driving visual field are more likely to have a history of at-fault collision involvement.

Very small field dosimetry

This thesis investigated in detail the physics of small X-ray fields used in radiotherapy treatments. Because of this work, the ability to accurately measure dose from these very small X-ray fields has been improved in several ways. These include scientifically quantifying when highly accurate measurements are required by introducing the concept of a very small field, and by the invention of a new detector that responds the same in very small fields as in normal fields.

Comparing the effectiveness of education and technology in reducing wood smoke pollution: A field experiment

This study describes a field experiment assessing the effectiveness of education and technological innovation in reducing air pollution generated by domestic wood heaters. Two-hundred and twenty four households from a small regional center in Australia were randomly assigned to one of four experimental conditions: (1) Education only – households received a wood smoke reduction education pack containing information about the negative health impacts of wood smoke pollution, and advice about wood heater operation and firewood management; (2) SmartBurn only – households received a SmartBurn canister designed to improve combustion and help wood fires burn more efficiently, (3) Education and SmartBurn, and (4) neither Education nor SmartBurn (control). Analysis of covariance, controlling for pre-intervention household wood smoke emissions, wood moisture content, and wood heater age, revealed that education and SmartBurn were both associated with significant reduction in wood smoke emissions during the post-intervention period. Follow-up mediation analyses indicated that education reduced emissions by improving wood heater operation practices, but not by increasing health risk perceptions. As predicted, SmartBurn exerted a direct effect on emission levels, unmediated by wood heater operation practices or health risk perceptions.

Across the divide - Criminology as other: Observations on the construction of the field

In 1978 Donald Cressey commented on an emerging division in the study of crime with some scholars concentrating on the development of a “crime fi ghting coalition” and others concerned with the processes associated with “making laws, breaking laws, and the reaction to the breaking of laws” (1978: 175). Since Cressey’s paper, many others have refl ected on the distinction between criminology and the sociology of crime and deviance (Akers, 1992; Garland, 1999; Garland & Sparks, 2000; Konty, 2007). But does such a distinction actually exist? Adopting a pragmatic position, the immediate answer is yes, if we assume that these categories have substance on the basis that they are grounded in everyday beliefs, institutional preferences and research practice (Konty, 2007). Moreover, these are viable categories in that some people studying crime label themselves criminologists (or are given this label by others) while others prefer or are given the label sociologist. Of course, there are further labels that may apply to persons studying crime, which include psychologist, penologist, biologist, chemist, and so on. One could argue that such labels are unimportant, however, it remains that these categories have a practical character. For criminology and the sociology of crime in particular, scholarly discourse frames these categories as oppositional (Bader et al., 1996.; Bendle, 1989; Laub & Sampson, 1991; Sibley, 2002) and to the extent that this has occurred, the categories have social relevance.

Rethinking the value of simulation methods in the information systems research field : a call for reconstructing contribution for a broader audience

The impact of simulation methods for social research in the Information Systems (IS) research field remains low. A concern is our field is inadequately leveraging the unique strengths of simulation methods. Although this low impact is frequently attributed to methodological complexity, we offer an alternative explanation – the poor construction of research value. We argue a more intuitive value construction, better connected to the knowledge base, will facilitate increased value and broader appreciation. Meta-analysis of studies published in IS journals over the last decade evidences the low impact. To facilitate value construction, we synthesize four common types of simulation research contribution: Analyzer, Tester, Descriptor, and Theorizer. To illustrate, we employ the proposed typology to describe how each type of value is structured in simulation research and connect each type to instances from IS literature, thereby making these value types and their construction visible and readily accessible to the general IS community.

Density of trap states in a polymer field-effect transistor

We report a more accurate method to determine the density of trap states in a polymer field-effect transistor. In the approach, we describe in this letter, we take into consideration the sub-threshold behavior in the calculation of the density of trap states. This is very important since the sub-threshold regime of operation extends to fairly large gate voltages in these disordered semiconductor based transistors. We employ the sub-threshold drift-limited mobility model (for sub-threshold response) and the conventional linear mobility model for above threshold response. The combined use of these two models allows us to extract the density of states from charge transport data much more accurately. We demonstrate our approach by analyzing data from diketopyrrolopyrrole based co-polymer transistors with high mobility. This approach will also work well for other disordered semiconductors in which sub-threshold conduction is important.

Visual field coordinates of pupillary circular axis and optical axis

Purpose: We term the visual field position from which the pupil appears most nearly circular as the pupillary circular axis (PCAx). The aim was to determine and compare the horizontal and vertical co-ordinates of the PCAx and optical axis from pupil shape and refraction information for only the horizontal meridian of the visual field. Method: The PCAx was determined from the changes with visual field angle in the ellipticity and orientation of pupil images out to ±90° from fixation along the horizontal meridian for the right eyes of 30 people. This axis was compared with the optical axis determined from the changes in the astigmatic components of the refractions for field angles out to ±35° in the same meridian. Results: The mean estimated horizontal and vertical field coordinates of the PCAx were (‒5.3±1.9°, ‒3.2±1.5°) compared with (‒4.8±5.1°, ‒1.5±3.4°) for the optical axis. The vertical co-ordinates of the two axes were just significantly different (p =0.03) but there was no significant correlation between them. Only the horizontal coordinate of the PCAx was significantly related to the refraction in the group. Conclusion: On average, the PCAx is displaced from the line-of-sight by about the same angle as the optical axis but there is more inter-subject variation in the position of the optical axis. When modelling the optical performance of the eye, it appears reasonable to assume that the pupil is circular when viewed along the line-of-sight.

Bats respond to polarity of a magnetic field

Bats have been shown to use information from the Earth's magnetic field during orientation. However, the mechanism underlying this ability remains unknown. In this study we investigated whether bats possess a polarity- or inclination-based compass that could be used in orientation. We monitored the hanging position of adult Nyctalus plancyi in the laboratory in the presence of an induced magnetic field of twice Earth-strength. When under the influence of a normally aligned induced field the bats showed a significant preference for hanging at the northern end of their roosting basket. When the vertical component of the field was reversed, the bats remained at the northern end of the basket. However, when the horizontal component of the field was reversed, the bats changed their positions and hung at the southern end of the basket. Based on these results, we conclude that N. plancyi, unlike all other non-mammalian vertebrates tested to date, uses a polarity-based compass during orientation in the roost, and that the same compass is also likely to underlie bats' long-distance navigation abilities.

Characterisation of the half-field beam penumbra for a variety of blocking set-ups

Measurements of half-field beam penumbra were taken using EBT2 film for a variety of blocking techniques. It was shown that minimizing the SSD reduces the penumbra as the effects of beam divergence are diminished. The addition of a lead block directly on the surface provides optimal results with a 10-90% penumbra of 0.53 ± 0.02 cm. To resolve the uncertainties encountered in film measurements, future Monte Carlo measurements of halffield penumbras are to be conducted.

Natural free convection in porous media: First field documentation in groundwater

Natural free convection is a process of great importance in disciplines from hydrology to meteorology, oceanography, planetary sciences, and economic geology, and for applications in carbon sequestration and nuclear waste disposal. It has been studied for over a century - but almost exclusively in theoretical and laboratory settings, Despite its importance, conclusive primary evidence of free convection in porous media does not currently exist in a natural field setting. Here, we present recent electrical resistivity measurements from a sabkha aquifer near Abu Dhabi, United Arab Emirates, where large density inversions exist. The geophysical images from this site provide, for the first time, compelling field evidence of fingering associated with natural free convection in groundwater.

Rural dispositions of floating children within the field of Beijing schools: can disadvantaged rural habitus turn into recognised cultural capital?

The rapid pace of urbanisation in China has seen a massive increase in the movement of the rural population to work and live in urban regions. In this large-scale migration context, the educational, health, and psychological problems of floating children are becoming increasingly visible. Different from extant studies, we focus our investigation on the rural dispositions of floating children through interviews with leaders, teachers, and students in four schools in Beijing. Drawing on Bourdieu’s key notions of habitus, capital, and field, our study indicates that the rural habitus of floating children can differentiate these children from their urban peers. This habitus can be marginalised and stigmatised in certain fields but can be recognised and valued as capital in other fields. Our paper offers some implications for research and practice in relation to the schooling of floating children.

Eye-safe UV stand-off Raman spectroscopy for explosive detection in the field

This project focused on maximising the detection range of an eye-safe stand-off Raman system for use in detecting explosives. Investigation of the effect on detection range through differing laser parameters in this thesis provided optimal laser settings to achieve the largest possible detection range of explosives, while still remaining under the eye-safe limit.