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Article
Publication date: 1 March 2004

L. Barthelmes, H. Kakkilaya and L.R. Jenkinson

Over the last 20 years surgery has undergone significant change in the UK and emergency admissions are now beginning to exceed elective cases. There has also been consultant…

337

Abstract

Over the last 20 years surgery has undergone significant change in the UK and emergency admissions are now beginning to exceed elective cases. There has also been consultant expansion allowing a consultant‐led emergency service. The Confidential Enquiry for Peri‐operative Deaths (CEPOD) also recommended that an emergency theatre is available 24‐hours a day. This study was undertaken to identify the current consultant management of acute surgical admissions, to investigate the impact of consultant expansion on the management of acute surgical admissions and to assess the development of CEPOD theatres throughout Wales. A telephone survey was conducted in February 2001 and repeated in February 2002. The provision of a CEPOD theatre has markedly improved throughout Wales in the last year. A consultant‐led emergency service is still only provided by 29 per cent of hospitals and this was achieved mostly by consultant expansion. In most hospitals the working pattern has been unable to change to reflect the increase in emergency work.

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Clinical Governance: An International Journal, vol. 9 no. 1
Type: Research Article
ISSN: 1477-7274

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Book part
Publication date: 4 July 2015

Md Mohibul Islam, Anders Isaksson and Mohammad Ali Tareq

This study investigates the ex-dividend day stock prices of the firms listed on the Dhaka Stock Exchange (DSE) where the tax rate is higher on dividends than on capital gains. The…

Abstract

This study investigates the ex-dividend day stock prices of the firms listed on the Dhaka Stock Exchange (DSE) where the tax rate is higher on dividends than on capital gains. The results help to explain what impact taxes have on the ex-day stock prices behavior in an emerging market.

To examine the tax effect on the ex-day stock prices behavior, this study considers after-tax dividends and computes the raw price ratio, market-adjusted price ratio, raw price drop, market-adjusted price drop. The market-adjusted ex-dividend day abnormal returns and relative trading volume are also examined to determine the direction of investor trading around the ex-day.

The main hypotheses examine whether the mean (median) differs from its theoretical value by using a t-test and nonparametric sign-rank test. The findings suggest that the drop of stock prices on the ex-day on the DSE is not due to taxes or transaction costs but to valuation assumptions made by investors in determining the equilibrium stock price.

Findings of this study will be useful for investors and traders in their valuation assumption to trade around the ex-dividend day.

Market participant’s preference of dividends, and exempted tax and its ultimate contribution to the equity value explain the ex-day stock prices behavior in the Dhaka Stock Exchange.

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Overlaps of Private Sector with Public Sector around the Globe
Type: Book
ISBN: 978-1-78441-956-1

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Article
Publication date: 1 November 2000

Josephine Jenkinson

Attempts to include students with severe disabilities in mainstream classes are comparatively recent in the history of special education. A major motive for inclusion is…

367

Abstract

Attempts to include students with severe disabilities in mainstream classes are comparatively recent in the history of special education. A major motive for inclusion is recognition of the right of all individuals to community membership. However, views differ on the extent to which the goals of inclusive education should emphasise the acquisition of the skills needed to function as contributing members of the community. Inclusion of students with severe disabilities involves changes in teacher roles and responsibilities and flexible approaches to class organisation. The move from an emphasis on functional curriculum to participation in core curriculum with non‐disabled students requires creative adaptations of both curriculum and instructional strategies, including strategies that foster class membership. Challenging behaviour is a potential barrier to successful inclusion, and new approaches that enable both class and specialist teachers to minimise its occurrence need to be developed. Although barriers still exist to inclusion of students with severe disabilities, there is evidence that inclusion can work successfully.

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Tizard Learning Disability Review, vol. 5 no. 4
Type: Research Article
ISSN: 1359-5474

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Book part
Publication date: 31 March 1997

Robert Caves and Geoffrey Gosling

Abstract

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Strategic Airport Planning
Type: Book
ISBN: 978-0-58-547441-0

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Article
Publication date: 16 October 2009

Yannis Kallinderis, Xenakis Vouvakos and Pinelopi Menounou

The purpose of this paper is to simplify the preliminary design process as well as the initial evaluation of existing design parameters of civil jet aircraft; to include noise…

821

Abstract

Purpose

The purpose of this paper is to simplify the preliminary design process as well as the initial evaluation of existing design parameters of civil jet aircraft; to include noise level consideration right from the start of the design process; and to form a current database of civil jet aircraft design parameters.

Design/methodology/approach

Simple (linear) correlations are found between key design parameters.

Findings

Direct linear relationships are found between design parameters including noise levels. Simplified preliminary design process.

Originality/value

New correlations which simplify the current procedures for preliminary design. In addition, the noise is included right from the beginning of the design. Finally, a new database is formed with specially selected aircraft that is current and covers a wide spectrum of sizes.

Details

Aircraft Engineering and Aerospace Technology, vol. 81 no. 6
Type: Research Article
ISSN: 0002-2667

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Book part
Publication date: 16 June 2022

Ines Testoni, Lorenza Palazzo, Teresa Tosatto, Livia Sani, Gabriella Rossi and Jenny Ferizoviku

Purpose: The purpose of this study is to assess the effect of social isolation of minors with a parent or grandparent suffering from amyotrophic lateral sclerosis (ALS) and to

Abstract

Purpose: The purpose of this study is to assess the effect of social isolation of minors with a parent or grandparent suffering from amyotrophic lateral sclerosis (ALS) and to determine whether the psychological support offered by an Italian no-profit association helped them to manage stress.

Methodology: This study followed a qualitative research design. The participants responded to in-depth interviews that were processed with inductive thematic analysis.

Findings: Five themes emerged: feedback on the psychological intervention; learning and changes after the intervention; discourses on illness and death in the family; experiences and difficulties during the lockdown and suggestions for other peers who might face the same situation.

Social Implications: Psychological support is necessary for these minors, and it helped them to manage both the stress of living with ALS and the limitations of social relationships during the pandemic. It showed the importance of authentic and honest communication about illness and death that allowed minors to manage anxiety and fear. Positive reinterpretation of these experiences by transforming them into opportunities was also revealed.

Originality: Studies on families with ALS patients are numerous, but studies on children of these patients are still rare, and no study has investigated the impact of the COVID-19 pandemic on these children. This research investigated a topic that has not been covered previously and it also provided the opportunity to know how these children, preadolescents and adolescents living in an already complex environment, have experienced lockdown and restrictions. The study also enriched the literature on this important issue.

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Facing Death: Familial Responses to Illness and Death
Type: Book
ISBN: 978-1-80382-264-8

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Article
Publication date: 1 December 1913

In October, 1908, a report was issued by the Medical Officer of Health for the City of London relating to the unsatisfactory manner in which soda water was manufactured at that…

29

Abstract

In October, 1908, a report was issued by the Medical Officer of Health for the City of London relating to the unsatisfactory manner in which soda water was manufactured at that time in the London district, and to the means that had been used after official enquiry to better the methods of manufacture. The circumstances were referred to in this Journal for November, 1908. It will be remembered that at the time reputable members of the trade readily agreed that they should be bound by certain regulations. These regulations had been drawn up by the Medical Officer of Health for the City of London and related to inspection of premises and examination of plant, water, and materials. As a proof that they had complied with the regulations a certificate was issued to each firm by their trade society, “The London Bottle Exchange and Mineral Water Trade Protection Society, Limited.” This certificate was submitted to and passed by the Medical Officer of Health for the City of London before issue. The arrangement, though good in conception, appears to be faulty in design, and it is desirable, therefore, to offer some criticism.

Details

British Food Journal, vol. 15 no. 12
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 December 1970

L. Jenkinson and P. Sharman

DURING the spring of 1968, Pilot magazine initiated the design of a homebuilt aircraft. The intention was to follow through the design in a series of articles highlighting the…

45

Abstract

DURING the spring of 1968, Pilot magazine initiated the design of a homebuilt aircraft. The intention was to follow through the design in a series of articles highlighting the problems, difficulties and, hopefully, successes of the project. The initial design was undertaken by the staff of the magazine defining the basic specification of the aircraft as a two‐place, all‐metal tourer/sports plane of modern style, capable of 5 hours' endurance, and arriving at the aircraft shown in Fig. 1. It is a sensibly small aircraft of 24ft. wing span and 20 ft. overall length with a constant 4 ft. wing chord to give a gross wing area of 96 sq. ft. The cockpit area, covered with a one‐piece sliding canopy, is a generous 48 in. wide with ample leg room forward and luggage space aft.

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Aircraft Engineering and Aerospace Technology, vol. 42 no. 12
Type: Research Article
ISSN: 0002-2667

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Article
Publication date: 25 November 2013

Sarah Lindop and Kevin Holland

The purpose of this paper is to investigate the extent to which UK equity prices reflect shareholder level taxation on dividends (dividend tax capitalisation). Despite an…

1438

Abstract

Purpose

The purpose of this paper is to investigate the extent to which UK equity prices reflect shareholder level taxation on dividends (dividend tax capitalisation). Despite an extensive theoretical and empirical literature controversy exists.

Design/methodology/approach

Using a sample of UK firm year ends from 1991 to 2007 archival accounting and share price data are used to test for the presence or otherwise of dividend tax capitalisation.

Findings

The paper finds evidence of equity values reflecting shareholder level dividend taxation. In particular, a significant reduction in the valuation of retained earnings, a measure of dividend paying potential, is observed around the July 1997 abolition of the repayment of dividend tax credits to tax exempt shareholders. This suggests a link between shareholder level taxation of dividends and firms’ cost of capital.

Research limitations/implications

The analysis focuses on share prices and is therefore subject to an underlying assumption of shareholders’ understanding tax and other potential relevant information.

Practical implications

The taxation of dividends is an important issue because of the potential for it to influence firms’ cost of capital and therefore investment decisions. Further, non-tax costs may be incurred to the extent that attempts are made to mitigate any “adverse” tax effects.

Social implications

The results indicate that taxation of dividends and share prices are associated and therefore also indirectly firms’ cost of capital. This linkage has implications for investment appraisal and the allocation of capital between competing demands.

Originality/value

In using an asset valuation approach the limitations of alternate methods of examining shareholder level taxation of dividends are avoided, e.g. analysis of dividend drop of ratios.

Details

Journal of Applied Accounting Research, vol. 14 no. 3
Type: Research Article
ISSN: 0967-5426

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Book part
Publication date: 14 December 2016

Adem Hiko and Gelgelo Malicha

This chapter reviews factors responsible for climate change, impacts of the change on animal health, zoonotic diseases, and their linkage with One-Health program.

Abstract

Purpose

This chapter reviews factors responsible for climate change, impacts of the change on animal health, zoonotic diseases, and their linkage with One-Health program.

Design/methodology/approach

This chapter is based on the available literature related to climate change and its effect on animal health and production from different points. The causes and change forcers of climate change, direct and indirect effects of the change on animal health management, host–pathogen–vector interaction, and zoonotic diseases are included. Inter-linkage between climate change and One-Health program are also assessed.

Findings

Beside natural causes of climatic change, greenhouse gases are increasing due to human activities, causing global climate changes which have direct and indirect animal health and production performance impacts. The direct impacts are increased ambient temperature, floods, and droughts, while the indirect are reduced availability of water and food. The change and effect also promote diseases spread, increase survival and availability of the pathogen and its intermediate vector host, responsible for distribution and prevalence of tremendous zoonotic, infectious, and vector-borne diseases. The adverse effect on the biodiversity, distribution of animals and micro flora, genetic makeup of microbials which may lead to emerging and re-emerging disease and their outbreaks make the strong linkage between climate change and One-Health.

Practical implications

Global climate change is receiving increasing international attention where international organizations are increasing their focus on tackling the health impacts. Thus, there is a need for parallel mitigation of climate change and animal diseases in a global form.

Originality/value

Most research on climate change is limited to environmental protection, however this chapter provides a nexus between climate change, animal health, livestock production, and the One-Health program for better livelihood.

Details

Climate Change and the 2030 Corporate Agenda for Sustainable Development
Type: Book
ISBN: 978-1-78635-819-6

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