United States Taxes and Tax Policy supplements and complements the theoretical material on taxes found in public finance texts using a combination of institutional, theoretical and empirical information. By adding flesh to theoretical bones, this textbook provides insight into the behaviour of individuals in both the private and public sectors. Specifically, the economic effects of taxes and tax policy are stressed and, as a result, students will gain an appreciation and understanding of how tax policy actually affects the economy. For (...) example, where many texts typically stop with a rather pristine treatment of the income and substitution effects of a tax, this book goes further by examining econometric studies of the supply of labour, and the relationship of this work to taxes, the Laffer curve, and the role and magnitude of the underground economy. Using this approach, Professor Davies brings life to what can be a dull subject. (shrink)

This book deals with the need to rethink the aims and methods of contemporary linguistics. Orthodox linguists' discussions of linguistic form fail to exemplify how language users become language makers. Integrationist theory is used here as a solution to this basic problem within general linguistics. The book is aimed at an interdisciplinary readership, comprising those engaged in study, teaching and research in the humanities and social sciences, including linguistics, philosophy, sociology and psychology.

The mechanisms responsible for the fine tuning of development, where the wildtype phenotype is reproduced with high fidelity, are not well understood. The difficulty in approaching this problem is the identification of mutant phenotypes indicative of a defect in these fine‐tuning control mechanisms. Evolutionary biologists have used asymmetry as a measure of developmental homeostasis. The rationale for this was that, since the same genome controls the development of the left and right sides of a bilaterally symmetrical organism, departures from symmetry (...) can be used to measure genetic or environmental perturbations. This paper examines the relationship between asymmtry and resistance to organophosphorous insecticides in the Australian sheep blowfly, Lucilia cuprina. A resistance gene, Rop‐1, which encodes a carboxylesterase enzyme, also confers a significant increase in asymmetry. Continued exposure of resistant populations to insecticide has selected a dominant suppressor of the asymmetry phenotype. Genetic evidence indicates that the modifier is the L. cuprina Notch homologue. (shrink)

Moral distress is prevalent within the neonatal intensive care unit (NICU) and can negatively affect clinicians. Studies have evaluated the causes of moral distress and interventions to mitigate it...

The study tests the hypothesis that conditional probability judgments can be influenced by causal links between the target event and the evidence even when the statistical relations among variables are held constant. Three experiments varied the causal structure relating three variables and found that (a) the target event was perceived as more probable when it was linked to evidence by a causal chain than when both variables shared a common cause; (b) predictive chains in which evidence is a cause of (...) the hypothesis gave rise to higher judgments than diagnostic chains in which evidence is an effect of the hypothesis; and (c) direct chains gave rise to higher judgments than indirect chains. A Bayesian learning model was applied to our data but failed to explain them. An explanation-based hypothesis stating that statistical information will affect judgments only to the extent that it changes beliefs about causal structure is consistent with the results. (shrink)

Recent empirical work has offered strong support for ‘biased pluralism’ and ‘economic elite’ accounts of political power in the United States, according a central role to ‘business interest groups’ as a mechanism through which corporate influence is exerted. Here, we propose an additional channel of influence for corporate interests: the ‘policy-planning network,’ consisting of corporate-dominated foundations, think tanks, and elite policy-discussion groups. To evaluate this assertion, we consider one key policy-discussion group, the Council on Foreign Relations. We first briefly review (...) the origins of this organization and then review earlier findings on its influence. We then code CFR policy preferences on 295 foreign policy issues during the 1981–2002 period. In logistic regression analyses, we find that the preferences of more affluent citizens and the CFR were positive, statistically significant predictors of foreign policy outcomes while business interest group preferences were not. These findings are discussed with a consideration of the patterns of CFR ‘successes’ and ‘failures’ for the issues in our dataset. Although a full demonstration of a causal connection between corporate interests, the policy-planning network and policy outcomes requires further research, we conclude that this has been shown to be a plausible mechanism through which corporate interests are represented and that ‘biased pluralism’ researchers should include it in their future investigations. (shrink)

In 1728, when the sixteen-year-old Hume, still apparently ‘at college’, was beginning, all unknown to his family, to turn his attention to philosophy, Edinburgh and Glasgow were swarming with earnest metaphysicians, many of them not much older than Hume himself. ‘It is well known’, the Ochtertyre papers relate, ‘that between the years 1723 and 1740 nothing was in more request with the Edinburgh literati, both laical and clerical, than metaphysical disquisitions’, and Locke, Clarke, Butler and Berkeley are mentioned as the (...) chief subjects for debate. Moreover, it is clear enough from the records that this surge of intellectual interests was chiefly the work of a younger generation, wearied alike of Calvinist theology and of Jacobite politics. Indeed to begin with it was the students’ societies which took the lead, and a plain enough hint of their serious critical attack is given in one sour entry in the diary of the Calvinist minister Woodrow for 1726. ‘These student clubs are like to have a very ill influence; they declare against reading and cry up thinking.’. (shrink)

Ramesside Inscriptions: Translations. Vol. 7. Addenda. By K. A. Kitchen. Walden, Mass: Wiley Blackwell, 2014. Pp. xxxvi + 274. $400. Ramesside Inscriptions. Vol. 4. Merenptah and the Late Nineteenth Dynasty: Translated and Annotated, Notes and Comments. By Benedict G. Davies. Malden, Mass.: Wiley BlackWell, 2014. Pp. xl + 397, maps, charts. $400.

The Dispossessed has been described by political thinker Andre Gorz as 'The most striking description I know of the seductions—and snares—of self-managed communist or, in other words, anarchist society.' To date, however, the radical social, cultural, and political ramifications of Le Guin's multiple award-winning novel remain woefully under explored. Editors Laurence Davis and Peter Stillman right this state of affairs in the first ever collection of original essays devoted to Le Guin's novel. Among the topics covered in this wide-ranging, international (...) and interdisciplinary collection are the anarchist, ecological, post-consumerist, temporal, revolutionary, and open-ended utopian politics of The Dispossessed. The book concludes with an essay by Le Guin written specially for this volume, in which she reassesses the novel in light of the development of her own thinking over the past 30 years. (shrink)

The proliferation of computers in the business realm may lead to ethical problems between individual and societal rights, and the organization's need to control costs. In an attempt to explore the causes of this potential conflict, this study examined the varying levels of sensitivity 223 respondents assigned to different types of information typically stored in computer-based human resource information systems. It was found that information most directly related to the job — pay rate, fringe benefits, educational history — was considered (...) to be the most sensitive. Participants, however, were more concerned about certain types of individuals/groups accessing these systems than about the kinds of information contained in them. Implications of these findings are discussed. (shrink)

Alain Epp Weaver's analysis of the theological foundations of Augustine's proscription of all lies in all circumstances does more than improve our understanding of Augustine. In drawing a plausible and illuminating parallel between the theological logic of Augustine and the theological logic of John Howard Yoder, Weaver not only succeeds in defending the credibility of Christian pacifism but also provides support for interpreting Yoder as a biblical realist. Moreover, the divergence between Weaver and Christopher Kirwan in their critical assessments of (...) the cogency of Augustine's treatment of lying serves to throw into relief the differences between secular philosophical ethics and theological ethics, incidentally suggesting why it is often difficult for twentieth-century thinkers to understand and evaluate premodern texts. (shrink)

In quantum field theory, coherent states can be created that have negative energy density, meaning it is below that of empty space, the free quantum vacuum. If no restrictions existed regarding the concentration and permanence of negative energy regions, it might, for example, be possible to produce exotic phenomena such as Lorentzian traversable wormholes, warp drives, time machines, violations of the second law of thermodynamics, and naked singularities. Quantum Inequalities have been proposed that restrict the size and duration of the (...) regions of negative quantum vacuum energy that can be accessed by observers. However, QIs generally are derived for situations in cosmology and are very difficult to test. Direct measurement of vacuum energy is difficult and to date no QI has been tested experimentally. We test a proposed QI for squeezed light by a meta-analysis of published data obtained from experiments with optical parametric amplifiers and balanced homodyne detection. Over the last three decades, researchers in quantum optics have been trying to maximize the squeezing of the quantum vacuum and have succeeded in reducing the variance in the quantum vacuum fluctuations to \ dB. To apply the QI, a time sampling function is required. In our meta-analysis different time sampling functions for the QI were examined, but in all physically reasonable cases the QI is violated by much or all of the measured data. This brings into question the basis for QI. Possible explanations are given for this surprising result. (shrink)

Based on the exactly solvable case of a harmonic oscillator, we show that the direct correspondence between the Bohr-Sommerfeld phase of semiclassical quantum mechanics and the topological phase of Aharonov and Anandan is restricted to the case of a coherent state. For other Gaussian wave packets the geometric quantum phase strongly depends on the amount of squeezing.