scholarly journals The Science for Profit Model—How and why corporations influence science and the use of science in policy and practice

PLoS ONE ◽  
2021 ◽  
Vol 16 (6) ◽  
pp. e0253272
Author(s):  
Tess Legg ◽  
Jenny Hatchard ◽  
Anna B. Gilmore
Keyword(s):  
Policy Reforms ◽  
Policy And Practice ◽  
Profit Model ◽  
Scientific Methods ◽  
The Public ◽  
For Profit ◽  
Policy Responses ◽  
Corporate Influence ◽  
Interpretive Analysis ◽  
Expert Recommendations

Science has been at the centre of attempts by major industries, including tobacco, chemical, and pharmaceutical, to delay progress in tackling threats to human and planetary health by, inter alia, obscuring industry harms, and opposing regulation. Some aspects of this influence are well documented, others remain poorly understood, and similarities between industries remain underexplored. This study, therefore, aims to synthesise the literature to develop an evidence-based typology and model of corporate influence on science in order to provide an overview of this multi-faceted phenomenon. We obtained literature examining corporate attempts to influence science and the use of science in policy and practice from: database searches, bibliographies, expert recommendations, and web alerts; using a modified scoping review methodology (n = 68). Through interpretive analysis we developed the Science for Profit Typology and Model. We identified eight corporate sectors repeatedly engaging in activities to influence science, including: manipulation of scientific methods; reshaping of criteria for establishing scientific “proof”; threats against scientists; and clandestine promotion of policy reforms that increase reliance on industry evidence. The typology identifies five macro-level strategies used consistently across the eight industries, comprising 19 meso-level strategies. The model shows how these strategies work to maximise the volume, credibility, reach, and use of industry-favourable science, while minimising these same aspects of industry-unfavourable science. This creates doubt about harms of industry products/practices or efficacy of policies affecting industry; promotes industry-favoured policy responses and industry products as solutions; and legitimises industry’s role as scientific stakeholder. These efforts ultimately serve to weaken policy, prevent litigation, and maximise use of industry products/practices—maximising corporate profitability. We provide an accessible way to understand how and why corporations influence science, demonstrate the need for collective solutions, and discuss changes needed to ensure science works in the public interest.

Hospitals: N.Y. Appellate Court Denies Move to Privatize Public Hospital

1999 ◽  
Vol 27 (2) ◽  
pp. 202-203
Author(s):  
Robert Chatham
Keyword(s):  
New York ◽  
New York City ◽  
York City ◽  
Public Health System ◽  
Municipal Hospital ◽  
The Public ◽  
Public Benefit ◽  
For Profit ◽  
Benefit Corporation ◽  
The City

The Court of Appeals of New York held, in Council of the City of New York u. Giuliani, slip op. 02634, 1999 WL 179257 (N.Y. Mar. 30, 1999), that New York City may not privatize a public city hospital without state statutory authorization. The court found invalid a sublease of a municipal hospital operated by a public benefit corporation to a private, for-profit entity. The court reasoned that the controlling statute prescribed the operation of a municipal hospital as a government function that must be fulfilled by the public benefit corporation as long as it exists, and nothing short of legislative action could put an end to the corporation's existence.In 1969, the New York State legislature enacted the Health and Hospitals Corporation Act (HHCA), establishing the New York City Health and Hospitals Corporation (HHC) as an attempt to improve the New York City public health system. Thirty years later, on a renewed perception that the public health system was once again lacking, the city administration approved a sublease of Coney Island Hospital from HHC to PHS New York, Inc. (PHS), a private, for-profit entity.

Russian Accounting Standard (PBU) 18/02: Principles on the balance method use

2020 ◽  
Vol 23 (12) ◽  
pp. 1356-1382
Author(s):  
E.V. Olomskaya ◽  
A.A. Aksent'ev
Keyword(s):  
Balance Method ◽  
Deferred Taxes ◽  
Accounting Standard ◽  
Scientific Methods ◽  
The Public ◽  
General Scientific ◽  
The Impact ◽  
Original Approach ◽  
Descriptive Method ◽  
Tax Accounting

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.

scholarly journals 10.B. Workshop: Corporate influence on science – what is happening and what can be done?

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
◽  
Keyword(s):  
Fossil Fuels ◽  
Conflicts Of Interest ◽  
Research Process ◽  
Policy Outcomes ◽  
Policy And Practice ◽  
Industry Funding ◽  
Corporate Influence ◽  
Pharmaceutical Industries ◽  
The Impact ◽  
Funding Research

Abstract The role of the corporate sector in research sponsorship is growing. So too is the evidence that corporations whose products are potentially damaging to health or the environment influence science and the ways in which science is used in policy and practice. Such efforts are a key part of corporate attempts to maintain or increase the consumption or use of industry products, and to secure favourable policy outcomes. The products and practices of corporations are responsible for a growing proportion of the global disease burden. Non-communicable diseases, many driven by consumption of unhealthy commodities and exposure to chemicals, account for over 73 percent of global deaths. It is increasingly important to understand the complex and multifaceted ways corporations seek to influence science; the impact these strategies have; and the ways this influence can be addressed. This workshop brings together global experts to explore these issues. Drawing on examples from several industries (e.g. tobacco, alcohol, food, and pharmaceuticals), it aims to: Increase understanding of the ways corporations whose products are potentially damaging to health influence science. We present a newly developed, evidence-based typology which draws together the vast existing literature in this field, to present a simplified way of understanding corporate influence on science. Delegates will be provided with materials that provide a means for recognising such influence.Examine the influence that corporations have on the first stage in the research process - research agendas. We present examples from tobacco, food and pharmaceutical industries which illustrate the mechanism through which industry funding of science drives researchers to study questions that are favourable to industry. The desired outcome is to maximise research on the benefits of industry products (positioning these products as solutions to complex problems), minimise research on the harms of their products, support their policy and legal positions, and impede potential regulation of their products.Increase awareness of the involvement that corporations have had in altering the mechanisms though which science is used in policymaking. Delegates will hear how corporations promoted and embedded policymaking reforms which increase reliance on and provide a conduit for industry-favourable science.Suggest ways forward concerning management of conflicts of interest in the publication of health research. Here we will discuss the roles that journals can play in governing conflicts of interest and issues of transparency in the publication of academic research.Suggest ways forward for funding research on unhealthy commodities. We present criteria for tobacco industry-supported research funding programs, and discuss the applicability of similar programs for funding research on other unhealthy commodities, and on the practices of other industries such as the fossil fuels industry. Key messages Corporations have been seen to skew evidence bases, manipulate interpretations of science, and influence use of science in policy and practice – such influence is a major threat to public health. This workshop exposes industry tactics in this area and begins to identify ways for dealing with them.

scholarly journals Changes in the activity levels and financing sources of Israel’s private for-profit hospitals in the wake of reforms to the public-private divide

2021 ◽  
Vol 10 (1) ◽  
Author(s):  
Royi Barnea ◽  
Adi Niv-Yagoda ◽  
Yossi Weiss
Keyword(s):  
Health Insurance ◽  
Surgical Procedures ◽  
Health Expenditure ◽  
Medical Center ◽  
Waiting Times ◽  
Publicly Funded ◽  
Private Hospitals ◽  
The Public ◽  
For Profit ◽  
Elective Surgical Procedures

Abstract Background The Israeli National Health Insurance Law provides permanent residents with a basket of healthcare services through non-profit public health insurance plans, independently of the individual’s ability to pay. Since 2015, several reforms and programs have been initiated that were aimed at reinforcing public healthcare and redressing negative aspects of the health system, and specifically the constant rise in private health expenditure. These include the “From Reimbursement-to-Networks Arrangement”, the “Cooling-off Period” program and the program to shorten waiting times. The objectives of this study were to identify, describe, and analyze changes in private hospitals in 1) the volume of publicly and privately funded elective surgical procedures; and 2) private health expenditure on surgical procedures. Methods Data on the volume and funding of surgical procedures during 2013–2018 were obtained from Assuta Medical Center, Hertzelia Medical Center, the Israeli Ministry of Health and the Central Bureau of Statistics. The changes in the volume and financing sources of surgical activities in private hospitals, in the wake of the reforms were analyzed using aggregate descriptive statistics. Results Between 2013 and 2018 the volume of surgical activities in private for-profit hospitals increased by 7%. Between 2013 and 2017, the distribution of financing sources of surgical procedures in private hospitals remained stable, with most surgical procedures (75–77%) financed by the voluntary health insurance programs of the health plans (HP-VHI). In 2018, following the regulatory reforms, a significant change in the distribution of financing sources was observed: there was a sharp decline in the volume of HP-VHI-funded surgical procedures to 26%. Concurrently, the share of publicly-funded surgical procedures performed in private hospitals increased to 56% in 2018.,. During the study period, private spending on elective surgical procedures in private hospitals declined by 53% while public funding for them increased by 51%. Conclusions and policy implications In the wake of the reforms, there was a substantial shift from private to public financing of elective surgical activity in private hospitals. Private for-profit hospitals have become important providers of publicly-funded procedures. It is likely that the reforms affected the public-private mix in the financing of elective surgical procedures in those hospitals, but due to the absence of a control group, causality cannot be proven. It is also unclear whether waiting times were shortened. Health reforms must be accompanied by a clear and comprehensive set of indicators for measuring their success.

scholarly journals Electoral Incentives and the Allocation of Public Funds

2020 ◽  
Author(s):  
Frederico Finan ◽  
Maurizio Mazzocco
Keyword(s):  
Electoral System ◽  
Policy Reforms ◽  
Public Funds ◽  
Term Limit ◽  
The Public ◽  
Public Projects ◽  
Electoral Incentives ◽  
Using Data ◽  
The One ◽  
The Cost

Abstract Politicians allocate public resources in ways that maximize political gains, and potentially at the cost of lower welfare. In this paper, we quantify these welfare costs in the context of Brazil’s federal legislature, which grants its members a budget to fund public projects within their states. Using data from the state of Roraima, we estimate a model of politicians’ allocation decisions and find that 26.8% of the public funds allocated by legislators are distorted relative to a social planner’s allocation. We then use the model to simulate three potential policy reforms to the electoral system: the adoption of approval voting, imposing a one-term limit, and redistricting. We find that a one-term limit and redistricting are both effective at reducing distortions. The one-term limit policy, however, increases corruption, which makes it a welfare-reducing policy.

Judgments of Value, Judgments of Fact: The Ethical Dimension of Biohistorical Research

2006 ◽  
Vol 28 (1) ◽  
pp. 93-99
Author(s):  
Russell Lewis
Keyword(s):  
Dna Analysis ◽  
Ethical Framework ◽  
Ethical Dimension ◽  
Dna Testing ◽  
Ethical Guidelines ◽  
Value Judgments ◽  
Scientific Methods ◽  
The Public ◽  
Historical Figures ◽  
Scientific Analysis

The public increasingly views DNA testing as an unassailable way to verify the identity of historical figures. The Chicago Historical Society explored the appropriateness of DNA analysis and other forensic scientific methods to authenticate Lincoln assassination-related artifacts in its collection. The study concluded that DNA testing would damage or destroy the artifacts. More importantly, it determined that DNA and other scientific analysis of historical artifacts or historical figures' remains should be done only in the context of an ethical framework. The article discusses the development of ethical guidelines for museums and historians to follow when considering such studies.

The Oxford Encyclopedia of Curriculum Studies

2021 ◽  
Author(s):  
William H. Schubert ◽  
Ming Fang He
Keyword(s):  
Critical Race Theory ◽  
Language Arts ◽  
Community Organizing ◽  
Liberal Arts ◽  
Ways Of Knowing ◽  
Curriculum Theory ◽  
Curriculum Studies ◽  
Human Beings ◽  
Policy And Practice ◽  
The Public

115 entries The Oxford Encyclopedia of Curriculum Studies (OECS) addresses the central question of Curriculum Studies as: What is worthwhile? The articles show how the public, personal and educational concerns about composing lives are the essence of curriculum. Writ large, Curriculum Studies pertains to what human beings should know, need, experience, do, be, become, overcome, contribute, share, wonder, imagine, invent, and improve. While the OECS treats curriculum as definitely central to schooling, it also shows how curriculum scholars also work on myriad other institutionalized and non-institutionalized dimensions of life that shape the ways humans learn to perceive, conceptualize, and act in the world. Thus, while OECS treats perennial curriculum categories (e.g., curriculum theory, history, purposes, development, design, enactment, evaluation), it does so through a critical eye that provides counter-narratives to neoliberal, colonial, and imperial forces that have too often dominated curriculum thought, policy, and practice. Thus, OECS presents contemporary perspectives on prevailing topics such as science, mathematics, social studies, literacy/reading/literature/language arts, music, art, physical education, testing, special education, liberal arts, many OECS articles also show how curriculum is embedded in ideology, human rights, mythology, museums, media, literature/film, geographical spaces, community organizing, social movements, cultures, race relations, gender, social class, immigration, activist work, popular pedagogy, revolution, diasporic events, and much more. To provide such perspectives, articles draw upon diverse scholarly traditions in addition to (though including) established qualitative and quantitative approaches (e.g., feminist, womanist, oral, critical theory, critical race theory, critical dis/ability studies, Indigenous ways of knowing, documentary, dialogue, postmodern, cooperative, posthuman, and diverse modes of expression). Moreover, such orientations (often drawn from neglected work Asia, the Global South, Aboriginal regions, and other often excluded realms) reveal positions that counter official or dominant neo-liberal impositions by emphasizing hidden, null, outside, material, embodied, lived, and transgressive curricula that foster emancipatory, ecologically interdependent, and continuously growing constructs.

“Mummymania”:mummies,museums and popular culture

1970 ◽  
Vol 80 (1) ◽  
Author(s):  
Jasmine Day
Keyword(s):  
Material Culture ◽  
Field Research ◽  
Culture Studies ◽  
Museum Visitors ◽  
Archaeological Ethics ◽  
The Public ◽  
For Profit ◽  
Museum Displays ◽  
Ancient Egyptian ◽  
Anthropological Study

This lecture presents the major findings of the first anthropological study of British and American “mummymania”, the public fascination with ancient Egyptian mummies, and its associated myth, the mummy’s curse: a belief that those who interfere with Egyptian tombs will be punished. The study incorporates museum-based field research, textual sources, film analysis and material culture studies. Originally lay critiques of archaeological ethics, curses were appropriated by the mass media, which reduced public sympathy for them by associating them with evil living mummy characters. Fictional mummies? abject traits later came to symbolise old age, decay, pollution, death and differencenegative concepts with which museum visitors now associate real mummies. Museum displays inadvertently remind visitors of stereotypes and museums may exploit stereotypes for profit or employ staff who elaborate curse myths. In my view, museums could do more to counter stereotyping by addressing visitors? predisposition to regard mummies with abhorrence and derision.

Does tax policy fit in the portfolio of COVID-19 responses?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kerrie Sadiq ◽  
Richard Krever
Keyword(s):  
Tax Policy ◽  
Value Added ◽  
Mitigation Strategies ◽  
Income Support ◽  
Policy Reforms ◽  
Content Type ◽  
Goods And Services ◽  
Policy Responses ◽  
Tax Regimes ◽  
The Uk

Purpose Tax policymakers are currently navigating a path through a delicate dialectic of macro- and micro-level policy responses to the economic dislocation of the COVID-19 pandemic. The purpose of this paper is to examine initial tax measures that are aimed at helping taxpayers needing liquidity, solvency and income support. Design/methodology/approach This study undertakes a review of key tax policy responses of six jurisdictions across the globe that have similar tax regimes and virus mitigation strategies (albeit with different outcomes). Key initiatives implemented from February to April 2020 by Australia, Canada, New Zealand, Singapore, South Africa and the UK are examined. Findings This study indicates that tax concessions are a crude and mostly ineffective way of assisting individuals and enterprises in difficulty. In the longer term, if the crisis prompts desirable reforms such as extending the recognition of tax losses, the income tax system will emerge fairer and more efficient. Practical implications An investigation of the short-term reforms announced relating to asset write-offs, tax deferral, tax losses and goods and services tax/value-added tax rates in light of the liquidity, income support and stimulus objectives shows that in some cases the policies may have been misguided. The findings can be used by policymakers as the basis for designing better targeted alternative non-tax responses. Originality/value Jurisdictional responses to tax policy reforms during a modern period of significant economic dislocation have yet to be documented in the literature. Specifically, this paper highlights the limitations of tax policy initiatives as a response to financial hardship.

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