scholarly journals Evidence of cushioning of tobacco tax increases in large retailers in Australia

2021 ◽  
pp. tobaccocontrol-2020-056385
Author(s):  
Megan Bayly ◽  
Michelle Scollo ◽  
Melanie A Wakefield
Keyword(s):  
Price Rise ◽  
Tobacco Company ◽  
Tobacco Tax ◽  
Main Effects ◽  
The Impact ◽  
Larger Sample ◽  
Cent Change

BackgroundTobacco companies may attempt to minimise the impact of tobacco tax increases on consumers by gradually passing on the price rise over several months. This study examined whether there was evidence of large Australian tobacco retailers engaging in this practice (known as cushioning) over a period including both routine indexation and large annual tobacco excise increases.MethodsAdvertised prices of nine factory-made cigarette (FMC) and nine roll-your-own tobacco (RYO) products were recorded from two stores monthly from December 2016 to December 2019. Per cent change in price from the previous month was analysed for FMC and RYO products, controlling for year, month, tobacco company and supermarket chain.ResultsSignificant main effects of month were observed for FMC and RYO products (both p<0.001). Large, significant average increases in per cent change in price were observed in September for FMC (6.51%) and RYO (11.45%) products, the month of the annual excise increase and prices also significantly increased in October (FMC: 3.01%; RYO: 1.91%). Significant increases were also observed in the months after the March annual routine indexation: by 1.10% in May for FMC products and by 1.09% in April for RYO products.ConclusionThis study has demonstrated evidence of cushioning of tax increases of FMC and RYO products in large Australian supermarkets. The monthly per cent change in price significantly increased several months after routine excise indexation and in the 2 months following a large annual excise increase. Further research with a larger sample of products and stores is needed to confirm these findings.

scholarly journals Impact of the COVID-19 Pandemic on the Romanian Labor Market

2020 ◽  
Vol 13 (1) ◽  
pp. 271
Author(s):  
Carmen Valentina Radulescu ◽  
Georgiana-Raluca Ladaru ◽  
Sorin Burlacu ◽  
Florentina Constantin ◽  
Corina Ioanăș ◽  
...  
Keyword(s):  
Labor Market ◽  
Health Insurance ◽  
Labor Force ◽  
Semantic Differential ◽  
Current Crisis ◽  
Health Crisis ◽  
Unemployed People ◽  
Lack Of Information ◽  
Main Effects ◽  
The Impact

The present research aims to establish the impact that the current crisis situation the planet is facing, namely the COVID-19 pandemic, has had so far on the Romanian labor force market. In this context, given the lack of information and information regarding this pandemic and its effects, the administration of a questionnaire among the population was considered to identify the research results. The method of semantic differential and the method of ordering the ranks were used for the interpretation of the results. With the help of this questionnaire, it will be possible to answer the question of the research in this study: What are the main effects of the COVID-19 pandemic on the Romanian labor market? The main results showed that the COVID-19 pandemic affected the Romanian workforce; the respondents of the applied questionnaire claimed that they obtained better results and maintained a similar income, but the health crisis also influenced the mentality of employees, with respondents stating that in the event of changing jobs, they would consider it very important for the new employer to ensure the conditions for preventing and combating COVID-19, as well as complex health insurance. However, analyzing at the macroeconomic level, it was found that the COVID-19 pandemic induced an increase in the number of unemployed people in the Romanian labor market.

Does Wrongdoer Reputation Matter? Impact of Auditor-Wrongdoer Performance and Likeability Reputations on Fellow Auditors' Intention to Take Action and Choice of Reporting Outlet

2011 ◽  
Vol 23 (2) ◽  
pp. 207-234 ◽  
Author(s):  
Jesse C. Robertson ◽  
Chad M. Stefaniak ◽  
Mary B. Curtis
Keyword(s):  
Two Dimensions ◽  
Data Availability ◽  
Good Performer ◽  
Reporting Decisions ◽  
Prior Literature ◽  
Reporting Channel ◽  
Channel Preferences ◽  
Main Effects ◽  
The Impact ◽  
Selection Of

ABSTRACT We investigate the effects of auditor-wrongdoer reputations for performance and likeability on fellow auditors' intentions to take action in response to a questionable audit act. We also use this context to explore auditor selection of reporting outlets, when they do choose to take action. In an experiment with 181 auditors, main effects suggest that likeability reputation is a significant determinant of intention to take action, while performance reputation is marginally significant. As expected, interaction results indicate that auditors have the greatest intention to take action against less likeable, poor performers. Contrary to expectations, intention to take action against a more likeable, good performer is no lower than the mixed conditions. Thus, the influence of the two dimensions of reputation is complex. Additionally, we find auditors are more likely to whistle-blow internally than externally, and through non-anonymous outlets than anonymous outlets. Our contributions include exploring the impact of reputation on the actions of third parties, and advancing prior literature by considering the influence of wrongdoer attributes on reporting decisions and auditors' reporting channel preferences. Data Availability: Data are available from the first author upon request.

scholarly journals Combined effects of genotype and childhood adversity shape variability of DNA methylation across age

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Darina Czamara ◽  
Elleke Tissink ◽  
Johanna Tuhkanen ◽  
Jade Martins ◽  
Yvonne Awaloff ◽  
...  
Keyword(s):  
Dna Methylation ◽  
Social Services ◽  
Disease Risk ◽  
Childhood Adversity ◽  
Total Sample ◽  
Synaptic Function ◽  
Combined Effects ◽  
Self Reports ◽  
Main Effects ◽  
The Impact

AbstractLasting effects of adversity, such as exposure to childhood adversity (CA) on disease risk, may be embedded via epigenetic mechanisms but findings from human studies investigating the main effects of such exposure on epigenetic measures, including DNA methylation (DNAm), are inconsistent. Studies in perinatal tissues indicate that variability of DNAm at birth is best explained by the joint effects of genotype and prenatal environment. Here, we extend these analyses to postnatal stressors. We investigated the contribution of CA, cis genotype (G), and their additive (G + CA) and interactive (G × CA) effects to DNAm variability in blood or saliva from five independent cohorts with a total sample size of 1074 ranging in age from childhood to late adulthood. Of these, 541 were exposed to CA, which was assessed retrospectively using self-reports or verified through social services and registries. For the majority of sites (over 50%) in the adult cohorts, variability in DNAm was best explained by G + CA or G × CA but almost never by CA alone. Across ages and tissues, 1672 DNAm sites showed consistency of the best model in all five cohorts, with G × CA interactions explaining most variance. The consistent G × CA sites mapped to genes enriched in brain-specific transcripts and Gene Ontology terms related to development and synaptic function. Interaction of CA with genotypes showed the strongest contribution to DNAm variability, with stable effects across cohorts in functionally relevant genes. This underscores the importance of including genotype in studies investigating the impact of environmental factors on epigenetic marks.

A descriptive study of stress fractures in competitive event horses in the UK

2004 ◽  
Vol 1 (4) ◽  
pp. 233-238
Author(s):  
Emma Hayton ◽  
Jennifer C Sneddon
Keyword(s):  
Stress Fracture ◽  
Descriptive Study ◽  
Stress Fractures ◽  
Anatomical Location ◽  
True Prevalence ◽  
Fracture Prevalence ◽  
The Uk ◽  
The Impact ◽  
Larger Sample ◽  
Age Category

AbstractThe impact of stress fractures on competitive event horses in the UK is completely unknown. Ninety-one replies to 450 questionnaires sent to competitive event riders across the UK indicated that 11 horses, representing 12% of the responders, had a confirmed stress fracture. As data on the total number of horses owned or ridden by the riders were not available, the true prevalence of stress fractures in this sample of horses could not be directly assessed. Within the bounds of this study, competitive level of the rider had a significant effect on stress fracture prevalence (X2(0.05, df. 2) = 24.74, P<0.05), as did years of eventing experience (X2(0.05, df. 1) = 27.80, P<0.01). Training regime was also influential (X2(0.05,df. 1) = 26.30, PX20.01). There was a predominance of fractures in geldings (X2(0.05, df. 1) = 24.45, P<0.03); however, geldings constituted 82% of reported cases. Thoroughbred cross horses had a significantly lower incidence of stress fractures than Thoroughbreds (X2(0.05, df. 1) = 20.82, P<0.01) but constituted only 18% of the sample. Horses in the oldest age category (9–12 years) had 6% of all stress fractures (X2(0.05, df. 2) = 24.54, P<0.1). All fractures occurred on the foreleg at the knee or below, with no significant effect of anatomical location. Seventy-three per cent of horses were not competing when diagnosed (X2(0.05, df. 1) = 22.27, P<0.1). These data indicate that useful preliminary data were yielded by the questionnaire and that further research with a larger sample size is justified.

5. Does It Matter What Your Employees Do Outside of Work? - Off-Duty Conduct and its Implications for Organizations and their Employees

2016 ◽  
Author(s):  
Matei Olaru
Keyword(s):  
Drug Trafficking ◽  
Political Protest ◽  
Preliminary Conclusion ◽  
Five Factors ◽  
Organization Analysis ◽  
Explicit Mention ◽  
Drug Manufacturing ◽  
Tax Fraud ◽  
The Impact ◽  
Larger Sample

This research is among the first to explore the phenomenon of off-duty conduct and its implications for organizations and their employees. This research reviewed cases of offdutyconduct to understand the nature of conduct that faced arbitration, the discipline imposed for the conduct, and the arguments made by the parties about the impact of theconduct on the organization itself. In 1967, a case in Ontario (Re Millhaven Fibres Ltd. & Oil, Chemical and Atomic Workers I.U. Loc. 9-670,[[1967] O.L.A.A. No. 4]) set out five factors to evaluate the impact of an employee’s off-duty conduct on the organization. Analysis was based on explicit mention of one or more Millhaven principles. The research included 116 diverse Canadian arbitration cases. Examples of infractions in the sample pool include: theft, drug trafficking, vandalism, assault, tax fraud, murder, sexual assault, drug manufacturing, impaired driving, political protest, and defamatory statements. Trend analyses led to the preliminary conclusion that employers will use reputational damage (one of the five Millhaven principles) as an umbrella defense in arbitration. These findings raise the question of the effectiveness of the reputation Millhaven principle as a valid argument. The initial findings from this   research also shed some light on organizations’ reactions to the off-duty conduct of their employees. Further research of interest will include a larger sample with reputation specific grievances to determine if an  abnormally large number of reputation-based grievances are allowed.

An initial investigation into the effects of the equine transeva technique (pulsating current electrotherapy) on the equine Gluteus superficialis

2021 ◽  
pp. 1-10
Author(s):  
H. Knaggs ◽  
G. Tabor ◽  
J.M. Williams
Keyword(s):  
Motor Neurons ◽  
Pretreatment Condition ◽  
Negative Change ◽  
Temporal Variables ◽  
Before And After ◽  
The Right ◽  
The Impact ◽  
Athletic Horse ◽  
Pulsating Current ◽  
Larger Sample

The equine transeva technique (ETT), is a novel electrotherapy, which utilises pulsating current electrotherapy to target sensory and motor neurons. The technique may facilitate increased circulation and correction of musculoskeletal issues and injuries, such as tendon and ligament tears and muscle atrophy. Despite the importance of understanding the impact of ETT on horses, no current scientific research exists in this area. This preliminary study investigated the effects of ETT on the musculoskeletal system of the horse, specifically within the Gluteus superficialis (GS). Using surface electromyography, muscle workload was measured in 11 sound and healthy horses of varying breeds and disciplines within the inclusion criteria. Integrated electromyography (iEMG) calculated the percentage change in maximal contractions before and after ETT treatment during one minute trials at 30 s intervals. An ANCOVA determined if these constituted significant changes (Bonferroni adjusted alpha: P≤0.02). Significant differences in muscle workload were found on the left side between pre- and post-treatment readings across trials (P≤0.02), however no significant changes occurred for the right side. The majority of horses (82%; n=9) experienced bilateral changes, with 78% of these (n=7) exhibiting a negative change in muscle workload recorded from the pretreatment condition, which may indicate muscular relaxation. The results suggest ETT may have some effect on muscle workload in the athletic horse, however further research is needed to confirm the effects observed. Future studies should include randomising the side which is treated first, a larger sample size, expansion of temporal variables and consideration of a longitudinal study to determine if these trends accrue over multiple maintenance-purposed treatments.

scholarly journals Measures of speech rhythm and the role of corpus-based word frequency: a multifactorial comparison of Spanish(-English) speakers

2011 ◽  
Vol 11 (2) ◽  
pp. 1 ◽  
Author(s):  
Michael J. Harris ◽  
Stefan Th. Gries
Keyword(s):  
Word Frequency ◽  
Binary Logistic Regression ◽  
Spanish Speakers ◽  
English Speakers ◽  
Vowel Duration ◽  
Mexican Spanish ◽  
Speech Rhythm ◽  
Multiple Metrics ◽  
Main Effects ◽  
The Impact

In this study, we address various measures that have been employed to distinguish between syllable and stress- timed languages. This study differs from all previous ones by (i) exploring and comparing multiple metrics within a quantitative and multifactorial perspective and by (ii) also documenting the impact of corpus-based word frequency. We begin with the basic distinctions of speech rhythms, dealing with the differences between syllable-timed languages and stress-timed languages and several methods that have been used to attempt to distinguish between the two. We then describe how these metrics were used in the current study comparing the speech rhythms of Mexican Spanish speakers and bilingual English/Spanish speakers (speakers born to Mexican parents in California). More specifically, we evaluate how well various metrics of vowel duration variability as well as the so far understudied factor of corpus-based frequency allow to classify speakers as monolingual or bilingual. A binary logistic regression identifies several main effects and interactions. Most importantly, our results call the utility of a particular rhythm metric, the PVI, into question and indicate that corpus data in the form of lemma frequencies interact with two metrics of durational variability, suggesting that durational variability metrics should ideally be studied in conjunction with corpus-based frequency data.

scholarly journals Factors influencing the imposition of a charge on the entrance to the interpretive trails in the large protected areas

2013 ◽  
Vol 61 (4) ◽  
pp. 1041-1049
Author(s):  
Josef Navrátil ◽  
Kamil Pícha
Keyword(s):  
Discrete Choice ◽  
Choice Experiment ◽  
Fractional Factorial Design ◽  
Multinomial Logit Model ◽  
Fractional Factorial ◽  
Large Protected Areas ◽  
A Charge ◽  
Main Effects ◽  
The Impact ◽  
The Way

The aim of this paper is to assess the relation between the character of the interpretive trail and the imposition of a charge on the entrance. This was done using the discrete choice experiment that involves eight attributes, seven of which are with three levels: the overall character of the trail, the way that the route signs are used in the terrain, the ways of providing information, the length of the trail, the way of the routing, the focus of the trail, and the price of the entrance. There is also one with two levels that involves the existence of the places for rest. The fractional factorial design was used (the orthogonal main effects plan) and the Multinomial Logit Model was used in analyzing the data. The 2,830 choices were done by random sampled visitors from eight tourist locations in the Tourist Regions of the Šumava Mts. and South Bohemia during the summer season 2012. The impact of the character of the trail was especially detected in the model. Except for that, the equipment of the trail and its length have had the fundamental impact on the choice of the trail as well. Those longer and worse equipped trails have a significantly lower degree of utility for the respondents. What is quite surprising is that the respondents refused the ecotourism elements of the interpretive trails, such as the possibility of going through the trail on horseback or the accompaniment of an expert who would provide some comments, as it is common to do this at historical attractions within those sightseeing paths.

scholarly journals A brief novel intervention for acrophobia (fear of heights)

BJPsych Open ◽  
2021 ◽  
Vol 7 (S1) ◽  
pp. S121-S121
Author(s):  
E. Naomi Smith
Keyword(s):  
Daily Living ◽  
Final Height ◽  
Routine Activities ◽  
Conflicts Of Interests ◽  
Private Company ◽  
Graded Exposure ◽  
The Impact ◽  
Larger Sample ◽  
Peak District ◽  
Fear Of Heights

ObjectiveTo investigate a unique brief intervention, which offers a combination of neuro-linguistic programming and practical graded exposure therapy, to overcome a fear of heights.BackgroundA fear of heights or acrophobia is common and often deters people from perusing activities like climbing. It can also interfere with routine activities of daily living.Case reportThis two-day intervention is set in the Peak District (Derbyshire, UK) and works with a maximum of eight individuals to four instructors. The first half-day involves working with a psychotherapist using neurolinguistic programing techniques. The next 1.5 days involves graded exposure using abseiling over gradually increasing heights, to a final height of approximately 40 feet.DiscussionAll eight individuals on the two-day course felt their fear of highs had significantly decreased. All eight individuals would recommend this intervention to others suffering from a fear of heights.ConclusionIt is noteworthy that the group undergoing this intervention were self-selected and highly motivated to overcome their fear of heights. The sample size was small and outcome measures were subjective. However, this is a novel and effective approach to helping people overcome their fear of heights. Further research with larger sample sizes would be beneficial in further assessing the impact of this intervention.Declaration: Permission was granted by the organizers of this intervention to submit an abstract to conference. There are no conflicts of interests. This intervention is run by a private company ‘Will4Adventure’, I have no finical or other interests in this company. I privately funded my own place on this course.

scholarly journals The Impact of Agile Transformations on Organizational Performance: A Survey of Teams, Programs and Portfolios

2021 ◽  
pp. 86-102
Author(s):  
Christoph Johann Stettina ◽  
Victor van Els ◽  
Job Croonenberg ◽  
Joost Visser
Keyword(s):  
Organizational Performance ◽  
Employee Satisfaction ◽  
International Survey ◽  
Organizational Benefits ◽  
Actual Impact ◽  
The Impact ◽  
Larger Sample ◽  
Insight Into

AbstractWhile many organizations embark on agile transformations, they can lack insight into the actual impact of these transformations across organizational layers. In this paper, we collect new and study existing evidence on the impact of agile transformations on organizational performance across teams, programs and portfolios. We conducted an international survey collecting the perceptions of agile coaches, transformation leads and other relevant roles, and we correlated levels of agile maturity to the perceptions on dimensions of organizational performance. Based on 134 responses from 29 countries across 16 industries, (1) we consolidated understanding of the benefits of agile transformations based on prior evidence and our data from a more diverse and larger sample, (2) we identified the dimensions impacted by agile transformations as being productivity, responsiveness, quality, workflow health and employee satisfaction & engagement and (3) we traced specific benefits on those dimensions to individual organizational layers of teams, programs and portfolios, showing the magnitude of impact of each dimension per layer. Overall, we can conclude that agile transformations have a variety of strong organizational benefits. This aggregated evidence allows reflection on transformation trends, but also enables organizations to optimize their agile transformation efforts.

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