A major problem of the positive theory of income taxation is to explain why statutory income tax schedules in practice are marginal-rate progressive. While it is commonly believed that this is but a simple consequence of the fact that the number of relatively poor voters exceeds that of richer voters in general, putting this contention in a voting equilibrium context is not a trivial task. We d...

THERE SHOULD be more practising clinicians working for nursing's statutory bodies and fewer educationalists, the review argues.

Karen Quinlan, the American girl who has lain in deep coma for many months, is still 'alive', that is to say, her heart is still beating and brain death has not occurred. However, several other cases have raised difficult issues about the time of death. Dr Skegg argues that there is a case for a legal definition of death enshrined in statutory form. He suggests that many of the objections to a ...

In England self-neglect has historically been excluded from statutory guidance on adult safeguarding, which focused exclusively on third party involvement in abuse and neglect (DH, 2000). The Care Act 2014 does not disturb that position but increasingly Local Safeguarding Adults Boards (LSABs) are nonetheless developing policies and procedures for self-neglect, drawing on an emerging evidence-b...

The development of a Hospital Auxiliary Committee is an example of co-operation between voluntary and statutory bodies within the framework of the National Health Service?the statutory body being the hospital Board of Management and its officials, and the voluntary body being the Auxiliary Committee composed of interested individuals from the community served by the hospital. The people of this...

This book provides an introduction to non-directive play therapy, which is an effective and nonintrusive approach to working therapeutically with troubled children and young people. It is intended for all those who, through their professional role, may be asked to work directly with emotionally damaged children, whether in statutory child care agencies, or in other mental health or voluntary an...

The Affordable Care Act's "Cadillac tax" on high-cost group health care plans begins in 2018, yet its expected impact on employers remains an open question. Clarifying regulations, guidance and potential statutory changes between now and then will determine whether employers find the tax to be even more of an administrative burden than a financial one. This article discusses the top five open i...

This work describes our experience in a MDA based project for the integration of developments in heterogeneous systems carried out in IZFE (The Statutory Society for Information Technology, pertaining to the Statutory Department of Gipuzkoa-Spain). Starting from J2EE source code examples, we achieved an UML metamodel and a cartridge for a proprietary tool name BOA, that allows to generate autom...