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Existing corporate taxes distort many aspects of firm behavior. To the extent that the corporate tax rate is lower than personal tax rates, taxes favor corporate activity, and favor retaining earnings rather than paying earnings out to employees and investors. Multinationals can even avoid these taxes by shifting income into tax havens. Given the ease with which multinationals can evade tax, the existing income tax structure faces major pressures, as reflected in average statutory corporate tax rates halving in recent decades. The Element speculates on alternative tax structures that will avoid these problems.
The term ‘mood stabiliser’ is ill-defined and lacks clinical utility. We propose a framework to evaluate medications and effectively communicate their mood stabilising properties – their acute and prophylactic efficacy across the domains of mania and depression. The standardised framework provides a common definition to facilitate research and clinical practice.
Declaration of interest
The Treatment Algorithm Group (TAG) was supported logistically by Servier who provided financial assistance with travel and accommodation for those TAG members travelling interstate or overseas to attend the meeting in Sydney (held on 18 November 2017). None of the committee were paid to participate in this project and Servier have not had any input into the content, format or outputs from this project.
North American studies show bipolar disorder is associated with elevated
rates of problem gambling; however, little is known about rates in the
different presentations of bipolar illness.
To determine the prevalence and distribution of problem gambling in
people with bipolar disorder in the UK.
The Problem Gambling Severity Index was used to measure gambling problems
in 635 participants with bipolar disorder.
Moderate to severe gambling problems were four times higher in people
with bipolar disorder than in the general population, and were associated
with type 2 disorder (OR = 1.74, P = 0.036), history of
suicidal ideation or attempt (OR = 3.44, P = 0.02) and
rapid cycling (OR = 2.63, P = 0.008).
Approximately 1 in 10 patients with bipolar disorder may be at moderate
to severe risk of problem gambling, possibly associated with suicidal
behaviour and a rapid cycling course. Elevated rates of gambling problems
in type 2 disorder highlight the probable significance of modest but
unstable mood disturbance in the development and maintenance of such
The Mirrlees Review represents the culmination of four years of effort by a large team of tax experts drawn from around the world. These tax experts began by examining in detail a broad range of issues dealing with the existing tax structure in the United Kingdom, generating a huge tome of studies and commentary: Dimensions of Tax Design. Based on these studies, a smaller group of distinguished economists compiled a comprehensive set of proposed reforms to the UK tax structure, as described in their volume, Tax by Design: The Mirrlees Review. Such a comprehensive study is a worthy successor to the Meade Committee Report (Meade 1978), a report also issued by the Institute for Fiscal Studies that has provided the backbone for all discussions since that time of broad-based income taxes. Tax by Design: The Mirrlees Review also should form the underpinning for tax-reform discussion for many years, and not only in the United Kingdom.
Whereas from a political perspective, the reforms proposed in the Review may seem dramatic, even radical, they all will receive strong support from most tax economists and are well supported by the existing academic research. Past research, however, by intent does not speak with one voice. In my role as a commentator, I focus on the remaining debate in the academic literature. Given how extensive the proposed reforms are, I divide my comments into two parts, with this part focusing on the proposed reforms to the taxation of labor income and transfers linked to labor income. In the other part, Gordon 2011 discusses the remaining proposed reforms, largely those dealing with the taxation of income from savings and investment.
Excavations at Tinney's Lane, Sherborne in 2002 uncovered extensive evidence for Late Bronze Age settlement and pottery production, dating from a short time period probably within the 12th or 11th century cal bc. Well-preserved deposits of burnt stone, broken vessels, and burnt sherds, together with resulting debris redeposited in associated pits, were accompanied by a series of post-hole structures interpreted as round-houses and four-post settings. Environmental evidence in the form of charcoal, charred plant remains, and molluscs has provided important information concerning sources of fuel and water for pottery production as well as allowing a reconstruction of the local vegetation. Finds of fired clay, metal, stone, shale, flint, and bone include items from distant sources, informing topics such as site status and exchange, and include many categories of tools and equipment that would have been used within the pottery-making processes. Analysis of the spatial distribution of these finds amongst the structures and surviving layers of burning has allowed the definition of a series of industrial activity areas, each comprising one or more round-houses, a four-post structure, bonfire bases or pits used for firing, and other pits with specific related functions. Altogether the site has provided some of the best evidence for pottery production within prehistoric Britain.
This Summary for Policymakers presents key findings from the Special Report on Managing the Risks of Extreme Events and Disasters to Advance Climate Change Adaptation (SREX). The SREX approaches the topic by assessing the scientific literature on issues that range from the relationship between climate change and extreme weather and climate events (‘climate extremes’) to the implications of these events for society and sustainable development. The assessment concerns the interaction of climatic, environmental, and human factors that can lead to impacts and disasters, options for managing the risks posed by impacts and disasters, and the important role that non-climatic factors play in determining impacts. Box SPM.1 defines concepts central to the SREX.
The character and severity of impacts from climate extremes depend not only on the extremes themselves but also on exposure and vulnerability. In this report, adverse impacts are considered disasters when they produce widespread damage and cause severe alterations in the normal functioning of communities or societies. Climate extremes, exposure, and vulnerability are influenced by a wide range of factors, including anthropogenic climate change, natural climate variability, and socioeconomic development (Figure SPM.1). Disaster risk management and adaptation to climate change focus on reducing exposure and vulnerability and increasing resilience to the potential adverse impacts of climate extremes, even though risks cannot fully be eliminated (Figure SPM.2). Although mitigation of climate change is not the focus of this report, adaptation and mitigation can complement each other and together can significantly reduce the risks of climate change. [SYR AR4, 5.3]
A wafer scrubber used in bipolar wafer front-end fabrication for particle removal showed visible evidence of deterioration. We describe the analytical work undertaken to identify the nature of the deterioration, its impact on the DI water quality exiting the nozzles and used for the high pressure scrubbing, and finally how these corrosion products manifest themselves as metal contaminants on wafer surfaces. A reasonable explanation for the long term deterioration of the tool is found in the fact that carbon dioxide has been used in the DI water at this scrub for nearly a decade. This of course acidifies the water and makes the stainless steel components more susceptible to corrosion. The scrubs are typically followed with wet chemical cleans using spray processors. The effectiveness of this clean in removing the metal contamination is incomplete. The removal of these scrubs from product log sheets has been a contributing factor in producing measurable yield improvements.
Synchrotron white beam X-ray topographic studies of damage induced during the R-F electromagnetic breakdown of bi-polar diodes on silicon have been carried out. Filaments associated with damage processes in reverse bias, have been observed close to the surface of the Si epilayer, using the surface sensitive grazing Bragg-Laue technique. Ray-tracing experiments have enabled us to determine the exact lateral location of the filament to be at the edge of the metallization region, at the junction between it and the metallic contact. The influence of these results on hardening technologies is discussed.
ac Susceptometry has been used to study a number of magnetic molecular solids including a new compound, Mn(II) octaethyltetraazaporphyrin, α-MnOETAP, and decamethylmanganocenium tetracyanoethenide, Mn(Cp*)2•TCNE, a previously reported molecule-based ferromagnet. Both of these compounds exhibit signatures of ferromagnetism including significant hysteresis below 2 K and rapidly increasing χT (where χ is the molar susceptibility) with decreasing temperature. However, their ac susceptibility data show relatively strong dependence of χ′ and χ″ on the frequency of the applied field, indicating a spinglass state. Other molecular ferromagnetic solids examined show much less sensitivity. These studies indicate that the standard practice of characterization by dc and ac susceptometry at a single frequency are clearly insufficient for identifying the magnetic state of a molecular solid.
A periodic GaAs wafer-bonded structure has been proposed for quasi-phase-matched (QPM) second harmonic generation (SHG). However, current bonding processes often lead to unacceptable optical losses and poor device performance. In this study, three sources of optical losses in wafer-bonded structures were investigated, (1) interfacial defects between the wafers, (2) bulk defects within the wafers, and (3) decomposition at the exposed outer surfaces. Surface losses due to incongruent evaporation were easily eliminated by repolishing the outer surfaces. However, to minimize the losses from interfacial and bulk defects, it was necessary to investigate the relationship between these defects and the bonding parameters. It was found that an increase in bonding temperature and/or time led to a decrease in interfacial defects, but an increase in bulk and surface defects. Through a trade-off process, optimized processing conditions were developed which permitted the preparation of bonded stacks containing over 50 (100)-oriented GaAs wafers, and about 40 layers of (110))-oriented GaAs wafers. Optical losses as low as 0.1 - 0.3% /interface (at 5.3 μm and 10.6 μm) were achieved.
Mucositis resulting from cancer chemotherapy is a serious disorder of the alimentary tract. Emu oil has demonstrated anti-inflammatory properties in animal models of arthritis and wound healing; however, its effects on the intestine remain unknown. We investigated emu oil for its potential to decrease the severity of mucositis in a rat model. Female Dark Agouti rats (110–150 g) were orogastrically gavaged with emu oil (0·5 or 1 ml) or water (1 ml) for 5 d before intraperitoneal injection of 5-fluorouracil (5-FU, 150 mg/kg) or saline (control), and this was continued up to the day of sacrifice (48, 72 and 96 h post 5-FU administration). Histological (villus height, crypt depth (CD) and disease severity score) and biochemical (myeloperoxidase (MPO) activity) parameters were determined in intestinal tissues collected at sacrifice. Sucrase activity in vivo was quantified by the sucrose breath test. Activated neutrophil activity (MPO) in the ileum was significantly decreased by emu oil (0·5 ml, 451 (sem 168) U/g and 1 ml, 503 (sem 213) U/g) compared with 5-FU-treated controls (1724 (sem 431) U/g) 96 h post 5-FU administration. There were also significant increases in CD (152 (sem 8) μm) in the ileum of rats that receivied 1 ml emu oil at 96 h compared with 5-FU-treated controls (CD (106 (sem 12) μm)). Emu oil did not affect sucrase activity. Emu oil decreased acute ileal inflammation, and improved mucosal architecture in the intestine during recovery from chemotherapy in rats. Further studies investigating the potential benefits of emu oil as a nutritional supplement for the treatment of intestinal disorders are indicated.