DONALD DAVINSON, DON REVILL, CAROLYN PROSSER, RALPH NWAMEFOR, T BRIMELOW, GW WILLIAMS and AJ WOOD
THE ANNUAL ORGY of reference‐writing for departing students is on the wane now. The well‐worn platitudes are about to go into dock for their 10,000‐word service, to be ready to…
Abstract
THE ANNUAL ORGY of reference‐writing for departing students is on the wane now. The well‐worn platitudes are about to go into dock for their 10,000‐word service, to be ready to leap out fresh again next year.
MRS ANN DAVINSON has been appointed as Branch Librarian of the newly opened Barlby Branch of the East Riding County Library. Mrs Davinson has previously worked with Middlesbrough…
Abstract
MRS ANN DAVINSON has been appointed as Branch Librarian of the newly opened Barlby Branch of the East Riding County Library. Mrs Davinson has previously worked with Middlesbrough, Whitby and Widnes Public Libraries.
NORMAN BESWICK WRITES: Evidence that the multi‐media resource centre concept is part of an international movement was apparent from a recent ‘meeting of experts called by Unesco…
Abstract
NORMAN BESWICK WRITES: Evidence that the multi‐media resource centre concept is part of an international movement was apparent from a recent ‘meeting of experts called by Unesco and the International Bureau of Education. The conference was held in Geneva from June 10–13, and discussed ‘the development of school libraries into multi‐media centres in secondary‐level education’.
W. Brian Dowis and Ted D. Englebrecht
Reasonable compensation is a highly scrutinized area of taxation by the Internal Revenue Service because of the tax impact on both corporations and employees. The guidance…
Abstract
Reasonable compensation is a highly scrutinized area of taxation by the Internal Revenue Service because of the tax impact on both corporations and employees. The guidance provided via statutory and administrative authority does not fully address this issue. Specifically, there is a lack of clarity and consistency in this arena of tax. Our study examines reasonable compensation in closely held corporations and the impact of gender, political affiliation, and family makeup on decisions made in the US Tax Court. The time frame of judicial decisions covers 1983 through 2014. We use regression models and chi-square tests to analyze the effect of gender, political affiliation, and family composition on US Tax Court decisions in reasonable compensation cases. We find that the judge’s gender and tenure/experience are significant. Our results also suggest a relationship between the duration of the case and the judge’s decision. Our significant variables include judge’s gender, number of tax years covered by the case, taxpayer’s gender, and tenure/experience of the judge.
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Carolyn Summerbell, Helen Moore and Claire O’Malley
– The purpose of this paper is to review the evidence base for effective public health interventions which aim to improve the diet of children aged zero to three years.
Abstract
Purpose
The purpose of this paper is to review the evidence base for effective public health interventions which aim to improve the diet of children aged zero to three years.
Design/methodology/approach
General review.
Findings
Key approaches and components of effective interventions include: repeated tasting, parental modelling, use of rewards, moderate restriction of “unhealthy” foods alongside an increase in portion sizes of fruits and vegetables, culturally appropriate messages, culturally acceptable health care provider, sufficient intensity of intervention, and an intervention which targets parental self-efficacy and modelling. Interventions which provide home visits (rather than require visits to a GP surgery or local community centre) financial incentives and/or mobile phone reminders may increase retention, particularly for some individuals. Recruiting mothers into programmes whilst they are pregnant may improve recruitment and retention rates.
Originality/value
Allows for key public health interventions, approaches and components to be explored and identified. This will ensure that there is guidance to inform the development of new interventions for this age group and more importantly recommend that those components which are most successful be incorporated in policy and practice.