Landscape change in central Latvia since the Iron Age: multi-proxy analysis of the vegetation impact of conflict, colonization and economic expansion during the last 2000 years

This study represents the first detailed multi-proxy palaeoenvironmental investigation associated with a Late Iron Age lake-dwelling site in the eastern Baltic. The main objective was to reconstruct the environmental and vegetation dynamics associated with the establishment of the lake-dwelling and land-use during the last 2,000 years. A lacustrine sediment core located adjacent to a Late Iron Age lake-dwelling, medieval castle and Post-medieval manor was sampled in Lake Āraiši. The core was dated using spheroidal fly-ash particles and radiocarbon dating, and analysed in terms of pollen, non-pollen palynomorphs, diatoms, loss-on-ignition, magnetic susceptibility and element geochemistry. Associations between pollen and other proxies were statistically tested. During ad 1–700, the vicinity of Lake Āraiši was covered by forests and human activities were only small-scale with the first appearance of cereal pollen (Triticum and Secale cereale) after ad 400. The most significant changes in vegetation and environment occurred with the establishment of the lake-dwelling around ad 780 when the immediate surroundings of the lake were cleared for agriculture, and within the lake there were increased nutrient levels. The highest accumulation rates of coprophilous fungi coincide with the occupation of the lake-dwelling from ad 780–1050, indicating that parts of the dwelling functioned as byres for livestock. The conquest of tribal lands during the crusades resulted in changes to the ownership, administration and organisation of the land, but our results indicate that the form and type of agriculture and land-use continued much as it had during the preceding Late Iron Age.

The late Roman field army in Northern Britain? Mobility, material culture and multi-isotope analysis at Scorton (N. Yorks)

At Hollow Banks Quarry, Scorton, located just north of Catterick (N Yorks.), a highly unusual group of 15 late Roman burials was excavated between 1998 and 2000. The small cemetery consists of almost exclusively male burials, dated to the fourth century. An unusually large proportion of these individuals was buried with crossbow brooches and belt fittings, suggesting that they may have been serving in the late Roman army or administration and may have come to Scorton from the Continent. Multi-isotope analyses (carbon, nitrogen, oxygen and strontium) of nine sufficiently well-preserved individuals indicate that seven males, all equipped with crossbow brooches and/or belt fittings, were not local to the Catterick area and that at least six of them probably came from the European mainland. Dietary (carbon and nitrogen isotope) analysis only of a tenth individual also suggests a non-local origin. At Scorton it appears that the presence of crossbow brooches and belts in the grave was more important for suggesting non-British origins than whether or not they were worn. This paper argues that cultural and social factors played a crucial part in the creation of funerary identities and highlights the need for both multi-proxy analyses and the careful contextual study of artefacts.

Influence of individual ethical orientation on tax compliance: evidence among Ghanaian taxpayers

Even though Africa has constantly emphasized the need to reduce deficit financing through mobilization of more internal revenues, this has not been achieved. Perhaps encouraging voluntary tax compliance can improve internal revenue mobilization. This study explores the relationship between ethical orientation and tax compliance and finds that ethical persons are generally more tax compliant than unethical persons but are more influenced by considerations of tax rate and withholding positions compared to unethical persons. The findings of this study differ from Reckers et al. in a number of ways and contribute to the literature by providing a possible explanation of the cause(s) of tax non- compliance.

Do investors care about corporate tax?

This paper conducts a comprehensive examination of the link between corporation tax payment and financial performance in the UK. We find no discernible link between tax rates and stock returns for the UK, no matter how tax payment is measured. This is true throughout the sample period and for both customer-facing and non-customer-facing companies. However, allowing for industry norms and a host of firm characteristics, companies with lower effective tax rates have significantly higher levels of stock market risk. Firms that are reported in the newspapers in a negative way in relation to their level of corporation tax payment experience small negative stock returns, which are partially reversed within a month. However, the initial negative effects and subsequent rebound are both more pronounced for smaller companies. News announcements of the potential involvement of a firm in a corporate inversion (expatriation) result in steeper and much longer-lasting falls in share prices, whereas news stories of a more general nature relating to a firm's tax avoidance or tax payments have little noticeable effect.

Taxes, corruption, and entry

Tax policies and corruption are important institutional considerations which can shape entrepreneurship. We investigate how tax rates, and the interaction between corruption and tax rates, influence variations in entry across a panel of 72 countries in the period 2005–2011. We use a series of panel estimations as well as several robustness checks to test these effects, using relevant controls for economic development, the size of the state, and other regulatory and tax policy measures. We find that higher tax rates consistently discourage entry. Further, we find that although the direct influence of corruption on entry is also consistently negative, the interaction influence of corruption and tax rate is positive. This indicates that corruption can offset the negative influence of high taxes on entry. We discuss the implications of our findings for policymakers and future research.

Construction contracts: law and management. 5th edition

The fifth edition of this best-selling textbook has been thoroughly revised to provide the most up-to-date and comprehensive coverage of the legislation, administration and management of construction contracts. It now includes comparison of working with JCT, NEC3 and FIDIC contracts, throughout. In line with new thinking in construction management research, this authoritative guide is essential reading for every construction undergraduate and is an extremely useful source of reference for practitioners.

Nurturing bilingual learners: challenges and concerns in Singapore

Singapore’s bilingual policy legitimises English not only as the language of governmental administration and interethnic communication, but also as the medium of instruction in all schools on all levels and across all subjects except mother tongues (MTs). As a result of these politics of language recognition, a visible shift has occurred in all ethnic groups away from MTs towards English. To rectify the language shift situation, the government has emphasised that developing bilingualism and raising bilingual children should begin in preschools. In this paper, we examine two top-down official documents: Review of Mother Tongue Languages Report, issued in 2011, and Nurturing Early Learners Framework for Mother Tongue Languages, developed in 2013. Attempting to identify some of the complex factors that influence language shift, we present an intertextual analysis of the Report and the curriculum Framework. In doing so, we compare the consistencies and locate the implicit inconsistencies in the policy position on bilingual education in preschools. We conclude the article by outlining the implications for changing the current bilingual educational models and providing teacher training programmes that maximise the learning opportunities of young bilingual learners.

Intermittent Therapy with 1,25 Vitamin D and Calcitonin Prevents Cyclosporin-Induced Alveolar Bone Loss in Rats

Bone loss associated with cyclosporin A (CsA) therapy can result in serious morbidity to patients. Intermittent administration of 1,25 Vitamin D and calcitonin reduces osteopenia in a murine model of postmenopausal osteoporosis. The purpose of this study was to evaluate the effects of this therapeutic approach on CsA-induced alveolar bone loss in rats. Forty male Wistar rats were allocated to four experimental groups according to the treatment received during 8 weeks: (1) CsA (10 mg/kg/day, s.c.); (2) 1,25 Vitamin D (2 mu g/kg, p.o.; in weeks 1, 3, 5, and 7) plus calcitonin (2 mu g/kg, i.p.; in weeks 2, 4, 6, and 8); (3) CsA concurrently with intermittent 1,25 Vitamin D and calcitonin administration; and (4) the control treatment group (vehicle). At the end of the 8-week treatment period, serum concentrations of bone-specific alkaline phosphatase, tartrate-resistant acid phosphatase (TRAP-5b), osteocalcin, interleukin (IL)-1 beta, IL-6, and tumor necrosis factor alpha (TNF-alpha) were measured and an analysis of bone volume, bone surface, number of osteoblasts, and osteoclasts was performed. CsA administration resulted in significant alveolar bone resorption, as assessed by a lower bone volume and an increased number of osteoclasts, and increased serum bone-specific alkaline phosphatase, TRAP-5b, IL-1 beta, IL-6, and TNF-alpha concentrations. The intermittent administration of calcitriol and calcitonin prevented the CsA-induced osteopenic changes and the increased serum concentrations of TRAP-5b and inflammatory cytokines. Intermittent calcitriol/calcitonin therapy prevents CsA-induced alveolar bone loss in rats and normalizes the production of associated inflammatory mediators.

Labile Plasma Iron Generation After Intravenous Iron is Time-dependent and Transitory in Patients Undergoing Chronic Hemodialysis

Iron supplementation in hemodialysis patients is fundamental to erythropoiesis, but may cause harmful effects. We measured oxidative stress using labile plasma iron (LPI) after parenteral iron replacement in chronic hemodialysis patients. Intravenous iron saccharate (100 mg) was administered in patients undergoing chronic hemodialysis (N = 20). LPI was measured by an oxidant-sensitive fluorescent probe at the beginning of dialysis session (T0), at 10 min (T1), 20 min (T2), and 30 min (T3) after the infusion of iron and at the subsequent session; P < 0.05 was significant. The LPI values were significantly raised according to the time of administration and were transitory: -0.02 +/- 0.20 mu mol/L at the beginning of the first session, 0.01 +/- 0.26 mu mol/L at T0, 0.03 +/- 0.23 mu mol/L at T1, 0.09 +/- 0.28 mmol/L at T2, 0.18 +/- 0.52 mmol/L at T3, and -0.02 +/- 0.16 mmol/L (P = 0.001 to 0.041) at the beginning of the second session. The LPI level in patients without iron supplementation was -0.06 +/- 0.16 mmol/L. Correlations of LPI according to time were T1, T2, and T3 vs. serum iron (P = 0.01, P = 0.007, and P = 0.0025, respectively), and T2 and T3 vs. transferrin saturation (P = 0.001 and P = 0.0003, respectively). LPI generation after intravenous saccharate administration is time-dependent and transitorily detected during hemodialysis. The LPI increment had a positive correlation to iron and transferrin saturation.

Host-guest system of 4-nerolidylcatechol in 2-hydroxypropyl-beta-cyclodextrin: preparation, characterization and molecular modeling

The interaction of 4-nerolidylcatechol (4-NRC), a potent antioxidant agent, and 2-hydroxypropyl-beta-cyclodextrin (HP-beta-CD) was investigated by the solubility method using Fourier transform infrared (FTIR) methods in addition to UV-Vis, (1)H-nuclear magnetic resonance (NMR) spectroscopy and molecular modeling. The inclusion complexes were prepared using grinding, kneading and freeze-drying methods. According to phase solubility studies in water a B(S)-type diagram was found, displaying a stoichiometry complexation of 2:1 (drug:host) and stability constant of 6494 +/- A 837 M(-1). Stoichiometry was established by the UV spectrophotometer using Job`s plot method and, also confirmed by molecular modeling. Data from (1)H-NMR, and FTIR, experiments also provided formation evidence of an inclusion complex between 4-NRC and HP-beta-CD. 4-NRC complexation indeed led to higher drug solubility and stability which could probably be useful to improve its biological properties and make it available to oral administration and topical formulations.

Models of Community Investment and Partnership Strategies and Processes for Ensuring Mutual Benefit between Institution and Community

Institutions continue to face increasing pressure from faculty, students, and other concerned constituents to divest endowment holdings from perceived social injustices. In this report, investment officers and advisory committee members offer insight into institutional practices used to respond to these concerns through the adoption of socially responsible investment policies and other socially responsible investment options. Contacts offer recommendations on balancing the administration’s fiduciary responsibility to ensure maximum endowment returns with the social concerns of institutional constituents.

A note on growth, welfare and public policy

In this note the growth anti welfare effects of fiscal anti monetary policies are investigated in three economies where public investment is part of the productive process It is shown that growth is maximized at positive levels of income tax and inflation but that there is no direct relationship between government size, productivity and growth or between inflation and growth. However, unless there are no transfers or public goods in the economy, maximization of growth does not imply welfare maximization and the optimal tax rate and government size are greater than those that maximize growth. Money is not superneutral anti the optimal rate of money creation is below the maximizing rate of growth.

Public expenditures taxation and welfare measurement

this article addresses the welfare and macroeconomics effects of fiscal policy in a frarnework where govemment chooses tax rates and the distribution of revenues between consumption and investment. We construct and simulate a model where public consumption affects individuaIs' utility and public capital is an argument of the production function. The simulations suggest that by simply reallocating expenditures from consumption to investment, the govemment can increase the equilibrium leveIs of capital stock, hours worked, output and labor productivity. Funhennore, we 'show that the magnitude and direction of the long run impact of fiscal policy depends on the size of the elasticity of output to public capital. If this parameter is high enough, it may be the case that capital stock, within limits, increases with tax rates.

Relação dos salários como proxy de corrupção: os efeitos sobre as despesas de governos subnacionais no Brasil ( 1992 - 1998)

O objetivo desta dissertação foi verificar a influência da corrupção na taxa de crescimento do produto, investimentos públicos, gastos totais e gastos específicos dos governos estaduais do Brasil. Como não tínhamos um índice de percepção da corrupção como Mauro (1996) possuía para captar esta influência entre países, e Mauro (1998) e Van Rijckeghem e Weder (1997) já haviam demonstrado que a variável que melhor explicava este índice era a relação de salários entre o setor público e privado, utilizamos esta relação como variável para a proxy de corrupção por estado. Este tipo de variável nos possibilitou enxergar a corrupção em diferentes níveis: diferença na média, mediana, 25% piores (menos qualificados) e 25% melhores (mais qualificados). Não obtivemos qualquer evidência forte da influência da corrupção sobre a taxa de crescimento do produto ou sobre o nível de investimento público, mas a encontramos em alguns gastos específicos. Nossos resultados mais contundentes foram encontrados quando houve uma redução dos salários, o que indicaria um aumento na corrupção, levou a uma expansão dos gastos com assistência e previdência e a uma redução nos gastos com Administração e planejamento.

Avaliação do novo modelo de ação fiscal de Secretaria da Fazenda do Estado de Pernambuco

Não é tarefa fácil abordar um tema como o de tributos, principalmente em um país como o Brasil, com grandes e históricas dívidas sociais, que permanece com uma das cargas tributárias mais elevadas do Mundo e com uma qualidade na oferta de serviços públicos que, na maioria das vezes, deixa a desejar. Pior ainda é discutir a eficácia do papel do Auditor Fiscal, já que temos a missão de prover o Estado de recursos públicos para a implementação e manutenção de políticas necessárias para a sociedade. Nem sempre para cumprir esse papel conta-se com o apoio integral da classe política e da população. Para compensar tal desafio, a maior motivação e certeza é que há na Secretaria da Fazenda do Estado de Pernambuco verdadeiros empreendedores com capacidade técnica e vontade de mudar algumas realidades, já não tão sintonizadas com os desafios dos tempos modernos. Partindo da premissa que a introdução do Planejamento, por meio da criação da Diretoria de Planejamento e Controle da Ação Fiscal no início de 2002 na estrutura organizacional da Administração Tributária, resultou em um salto de qualidade no resultado da ação fiscal, esse estudo apresenta uma avaliação dos processos fiscais comparando-se a partir de 1998 até o início de 2002 e daí até o ano de 2006. Percebe-se que não houve incremento em relação à efetividade da ação fiscal, constatando-se correlação estatística entre os valores recuperados pelo Fisco quando comparados o período posterior à mudança organizacional com o anterior, verificado pelo Teste de Wilcoxon. Ao mesmo tempo, percebeu-se uma necessidade clara do Estado rever suas leis, prazos e condições de trabalho no que se refere à execução fiscal, sob pena de não conseguir reaver parcela de tributo sonegado em tempo hábil, já que 84,9% dos processos não tiveram suas defesas administrativas apresentadas ou saldos devedores regularizados. Na pesquisa dirigida aos gerentes da Diretoria de Planejamento, suas respostas indicam que o caminho precisa ser mantido, buscando contínua evolução e coerência do planejamento estratégico e permanente aperfeiçoamento do modelo de gestão adotado em busca de resultados, com sensibilidade social e respeito profissional a cada integrante do Órgão.