Income tax progressivity and revenue growth

Musgrave and Musgrave's average rate progression is shown to be a measure of the progressivity of an income tax schedule from which useful propositions about the built-in flexibility and elasticity of total revenue can be obtained.     

A dynamic Stackelberg model with production-adjustment costs

We investigate the (dynamic) stability of a stackelberg oligopoly model of a market of a homogeneous good, with output competition, one Stackelberg leader and a number of identical followers. We assume that each firm incurs quadratic production-adjustment costs if it changes its output. We present a simple necessary and sufficient condition for stability of the model. Using the condition, we compare the stability of this model with the stability of two related Cournot models in which all firms present are followers. It turns out that the Stackelberg model is more stable than these two Cournot models.     

‘Therapy of the Green Leaf’: Public Responses to the Provision of Forest and Woodland Recreation in Twentieth Century Britain

This paper examines the largely unexplored formative years in the development of forest and woodland recreation in Britain during the twentieth century, with a particular focus from 1940 to 1970, when many of the institutional and infrastructural developments were made by both public and private sectors, laying the foundations for modern mass recreation. The paper is founded on archival research in public and private archival holdings. It makes a plea for greater recognition of the value of understanding the past, as contemporary policy makers plan for a sustainable future for British woods and forests. The paper reveals how the current balance required between the demands of people and nature is nothing new; it has a rich and complex history. The paper notes that after decades of public interest in forest and woodland recreation, public values and preferences are now being pushed to the fore in woodland management issues. How much public opinion will shape the sustainable future of our forests remains a controversial question.     

Dirty work and the construction of identity. An ethnographic study of management accounting practices

This paper examines the processes by which identity work influences accounting and organisational practices. Analysing ethnographic material, we study how accountants engage in a struggle for recognition in a context where tensions emerge from the confrontation between idealised occupational aspirations and situated possibilities. To theorise this struggle we draw on Everett Hughes’s conceptualisation of a moral division of labour. Building on his concept of “dirty work”, we differentiate between the “unclean” and the “polluted”. Accountants have to perform tasks that are incompatible with the aspirational identities they claim; more than “boring”, these tasks become symbols of misrecognition. We call these unclean tasks. Yet even tasks that, in a more favourable context, would be associated with prestigious aspects of the job, can become degrading in specific situations. We call them polluted work. We highlight how trying to comply with a positively-anticipated role transition can help avoid unclean work yet generate more polluted work. Our analysis suggests that paying greater attention to symbolic differentiations between prestigious and shameful aspects of work can improve our understanding of accounting, identity work and organisational practices.     

Electronic commerce education: Analysis of existing courses

E-commerce is reshaping business practices and education, yet many have expressed concern over the e-commerce education and training provided to students. This study examines the extent to which business schools, particularly accounting programs, are integrating e-commerce education into their curricula. An analysis of 79 syllabi provides evidence regarding: (1) the scope and nature of e-commerce education; (2) educational approaches to e-commerce; (3) e-commerce topics that could be taught as part of e-commerce education; (4) methods of coverage of e-commerce education; and (5) methods and reference materials for teaching an e-commerce course. This study initiates a general dialogue on the nature, content, objectives, and delivery of e-commerce education. An exploratory review and content analysis of a sample of 79 syllabi, representing different sizes of universities worldwide, reveals that business schools and accounting programs offer e-commerce courses emphasizing a broad range of skills, objectives, perspectives, teaching methods, and cognitive content. However, many common themes, topics, and assignments have emerged. The e-commerce education issues addressed in this study should help business schools and accounting programs prepare students for the challenges awaiting them in the area of emerging technological advances.     

Optimal Recycling System Design: With an Application to Sophisticated Packaging Tools

This paper deals with the mathematical analysis of product-process chains, aimed at the proper design of recycling systems. A modelling method is presented that can be applied to various chains. It is applied to a case in which a producer of sophisticated packaging tools requires insight into the many options of the design of a reuse/recycling chain. This is due to expectations for the near future that are related to extended product responsibility and the enforcement of recycling. Depending on the weight of different criteria and the choice of systems boundaries, optimal solutions can be selected. It turns out that the modelling method acts as a useful decision tool. A major bottleneck is the availability of data from suppliers and customers.     

Interpreting DNA Evidence: A Review

The paper provides a review of current issues relating to the use of DNA profiling in forensic science. A short historical section gives the main statistical milestones that occurred during a rapid development of DNA technology and operational uses. Greater detail is then provided for interpretation issues involving STR DNA profiles, including:

• – methods that take account of population substructure in DNA calculations;

• – parallel work carried out by the US National Research Council;

• – the move away from multiple independence testing in favour of experiments that demonstrate the robustness of casework procedures;

• – the questionable practice of source attribution 'with reasonable scientific certainty';

• – the effect on the interpretation of profiles obtained under increasingly sensitive techniques, the LCN technique in particular;

• – the use of DNA profiles as an intelligence tool;

• – the interpretation of DNA mixtures.

Experience of presenting DNA evidence within UK courts is also discussed. The paper then summarises a generic interpretation framework based on the concept of likelihood ratio within a hierarchy of propositions. Finally the use of Bayesian networks to interpret DNA evidence is reviewed.