Ultrastructure of the excretory system of Trilocularia acanthiaevulgaris (Cestoda, Tetraphyllidea).

The fine structure of the excretory system in the juvenile (plerocercoid-like) form of Trilocularia acanthiaevulgaris is described. The flame cell bears a bunch of 50-70 cilia, which are anchored in the cytoplasm by means of basal bodies possessing striated rootlets. All the cilia in the

E-Commerce Innovations in the Personal Tax System of the United Kingdom

This study finds evidence that attempts to reduce costs and error rates in the Inland Revenue through the use of e-commerce technology are flawed. While it is technically possible to write software that will record tax data, and then transmit it to the Inland Revenue, there is little demand for this service. The key finding is that the tax system is so complex that many people are unable to complete their own tax returns. This complexity cannot be overcome by well-designed software. The recommendation is to encourage the use of agents to assist taxpayers or simplify the tax system. The Inland Revenue is interested in saving administrative costs and errors by encouraging electronic submission of tax returns. To achieve these objectives, given the raw data it would seem clear that the focus should be on facilitating the work of agents.

Experimental assessment of oyster transfers as a vector for macroalgal introductions

Introduction of non-indigenous species can alter marine communities and ecosystems. In shellfish farming, transfer of livestock, especially oysters, is a common practice and potentially constitutes a pathway for non-indigenous introductions. Many species of seaweeds are believed to have been accidentally introduced in association with these transfers, but there is little direct evidence.