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For more than a decade, the countries of Central and Eastern Europe and the former Soviet Union have been attempting to transform their centrally planned economies into market economies. In some of these countries a considerably large unofficial economy has become a serious obstacle to economic growth and public finances. Studies by Johnson et al. (1997), Johnson et al. (1998), and Johnson et al. (2000) show that transition countries with large unofficial economies tend to have excessive regulations, high levels of taxation and high incidence of corruption. As well, bureaucratic corruption in tax and customs administration appears to be an important element in defining the underground economy in some transition countries. </p> <p>Given the potential impact of the unofficial economy on public finances and the provision of public goods, the purpose of this dissertation is to examine how corruption affects the unofficial economy in transition countries, with a particular focus on the unofficial economy that results from tax non-compliance. More specifically the study examines tax cheating as it relates to corruption in tax administration, to the business culture in the economy and to the tax-regulation policy-making process. The thesis looks at the feedback effects of decisions of different agents in the economy, and the implications of these decisions for the provision of public goods. </p> <p>The research is conducted along two lines. First, the thesis examines the nature and the extent of corruption in Albania, focusing particularly on the informal sector and corruption in customs and tax administrations. The thesis also examines the implications of the informal economy on the tax revenues available for the provision of public goods. Then the thesis examines the pattern of government spending in public education and transport infrastructure in Albania to reveal the priorities that these sectors are being given during the transition period. Second, the thesis develops a number of theoretical models to examine some of the issues raised in the analysis of Albania. The theoretical models provide a framework to examine the incentives for different agents in the economy to engage in tax cheating and corruption. More specifically, this section of the thesis examines: the feedback effects between the decision of tax inspectors to engage in corruption and firms' cheating activities; the firms' tax compliance as tax cheating and corruption are more accepted practices when they become increasingly widespread; how government affects the degree of cheating and corruption through auditing; and how corruption affects policy-makers' decisions to allocate the revenue obtained from tax collection between public education and infrastructure. </p> <p>Results from the theoretical models show that widespread bureaucratic corruption among tax inspectors can perpetuate an unofficial economy that in turn sustains these and other corrupt practices. In such situations, intense auditing and penalties serve as cheating deterrents only if cheating and engaging in corruption is very costly for both firms and tax inspectors. When cheating becomes cheaper as the size of the unofficial economy grows, a multiplier effect in the economy gives rise to Pareto-ranked multiple equilibria. In an economy with a widespread tolerance for corrupt tax enforcers, tax non-compliance and a low enforcement of penalties, the Pareto inferior (large unofficial economy and an under-provision of public goods) stable equilibrium can prevail. Changes that will move an economy from an inferior equilibrium to a superior equilibrium have a strong political dimension and are complex.</p> <p>Modeling the ways in which policy-makers affect the unofficial economy indicates that, due to the high cost of auditing, the government must allow for some cheating and corruption in order to maximize the revenues available for the provision of public goods. Only if a government views illicit activities as a "public bad", and is willing to eliminate these activities at any cost, will it choose to perform very intense auditing. The government's decision to allocate revenues between education and infrastructure depends on the returns generated by these public goods in the economy and on the private benefits from corruption. A government will allocate funds to education only if education generates relatively higher returns, and if the government favours at the margin the provision of public goods relative to private benefits from corruption. If at the margin the government favours the private benefits from corruption and cheating, then all revenues are allocated to infrastructure even though education generates higher relative returns in the economy. When infrastructure generates higher social returns in the economy, the government commits revenues to infrastructure either to provide the most beneficial public good, or to facilitate opportunities for corruption benefits. Overall the thesis shows that illicit activities (cheating, and political and bureaucratic corruption) can sustain each other regardless which actors in the economy (firms, enforcers, and politicians) undertake them.

For more than a decade, the countries of Central and Eastern Europe and the former Soviet Union have been attempting to transform their centrally planned economies into market economies. In some of these countries a considerably large unofficial economy has become a serious obstacle to economic growth and public finances. Studies by Johnson et al. (1997), Johnson et al. (1998), and Johnson et al. (2000) show that transition countries with large unofficial economies tend to have excessive regulations, high levels of taxation and high incidence of corruption. As well, bureaucratic corruption in tax and customs administration appears to be an important element in defining the underground economy in some transition countries. </p> <p>Given the potential impact of the unofficial economy on public finances and the provision of public goods, the purpose of this dissertation is to examine how corruption affects the unofficial economy in transition countries, with a particular focus on the unofficial economy that results from tax non-compliance. More specifically the study examines tax cheating as it relates to corruption in tax administration, to the business culture in the economy and to the tax-regulation policy-making process. The thesis looks at the feedback effects of decisions of different agents in the economy, and the implications of these decisions for the provision of public goods. </p> <p>The research is conducted along two lines. First, the thesis examines the nature and the extent of corruption in Albania, focusing particularly on the informal sector and corruption in customs and tax administrations. The thesis also examines the implications of the informal economy on the tax revenues available for the provision of public goods. Then the thesis examines the pattern of government spending in public education and transport infrastructure in Albania to reveal the priorities that these sectors are being given during the transition period. Second, the thesis develops a number of theoretical models to examine some of the issues raised in the analysis of Albania. The theoretical models provide a framework to examine the incentives for different agents in the economy to engage in tax cheating and corruption. More specifically, this section of the thesis examines: the feedback effects between the decision of tax inspectors to engage in corruption and firms' cheating activities; the firms' tax compliance as tax cheating and corruption are more accepted practices when they become increasingly widespread; how government affects the degree of cheating and corruption through auditing; and how corruption affects policy-makers' decisions to allocate the revenue obtained from tax collection between public education and infrastructure. </p> <p>Results from the theoretical models show that widespread bureaucratic corruption among tax inspectors can perpetuate an unofficial economy that in turn sustains these and other corrupt practices. In such situations, intense auditing and penalties serve as cheating deterrents only if cheating and engaging in corruption is very costly for both firms and tax inspectors. When cheating becomes cheaper as the size of the unofficial economy grows, a multiplier effect in the economy gives rise to Pareto-ranked multiple equilibria. In an economy with a widespread tolerance for corrupt tax enforcers, tax non-compliance and a low enforcement of penalties, the Pareto inferior (large unofficial economy and an under-provision of public goods) stable equilibrium can prevail. Changes that will move an economy from an inferior equilibrium to a superior equilibrium have a strong political dimension and are complex.</p> <p>Modeling the ways in which policy-makers affect the unofficial economy indicates that, due to the high cost of auditing, the government must allow for some cheating and corruption in order to maximize the revenues available for the provision of public goods. Only if a government views illicit activities as a "public bad", and is willing to eliminate these activities at any cost, will it choose to perform very intense auditing. The government's decision to allocate revenues between education and infrastructure depends on the returns generated by these public goods in the economy and on the private benefits from corruption. A government will allocate funds to education only if education generates relatively higher returns, and if the government favours at the margin the provision of public goods relative to private benefits from corruption. If at the margin the government favours the private benefits from corruption and cheating, then all revenues are allocated to infrastructure even though education generates higher relative returns in the economy. When infrastructure generates higher social returns in the economy, the government commits revenues to infrastructure either to provide the most beneficial public good, or to facilitate opportunities for corruption benefits. Overall the thesis shows that illicit activities (cheating, and political and bureaucratic corruption) can sustain each other regardless which actors in the economy (firms, enforcers, and politicians) undertake them.

Epidemiological and observational evidence suggests that obesity is related to poor Fe status. To determine interactions between obesity, dietary Fe intake and Fe status; male, weanling C57BL/6J mice were fed either high fat diets to induce obesity or a standard diet for 16 weeks. Fe concentrations of both the high fat or control diet (4.5 vs 3.8 kcal/g) were set at: 5, 50 or 500 mg Fe/kg diet. Mice fed the high fat diets had significantly higher percentage body fat (17.9%) compared to mice fed control diets (5.3%, P<0.001). Among obese mice, dietary Fe levels did not significantly influence body composition. Conversely among lean mice, mice fed the iron excessive diet had significantly less fat mass when compared to mice fed the iron deficient diet (P<0.05). Obesity and/or dietary Fe concentration did not significantly affect plasma Fe levels. ANOVA analysis showed significant effects of diet-induced obesity, dietary Fe and an interaction between both factors on liver Fe levels (P< 0.05). Obese mice had significantly lowered liver Fe levels compared to lean cohorts fed the same amount of dietary Fe (P<0.05 for all comparisons). Moreover, lean mice fed the Fe deficient diet (5 mg Fe/kg diet) had similar liver Fe levels (127 mg Fe/kg ± 0.04) compared to obese mice fed the 50 mg Fe/kg diet (132 mg Fe/kg ± 0.05). These data suggest that obesity, independent of dietary Fe intake, influences liver Fe stores.

Utilisant le protocole de l’étude de cas, l’objectif de cette thèse de maîtrise était d’explorer les relations entre la consommation d'alcool et la pratique du hockey sur glace au niveau junior. Le cas à l’étude était une équipe canadienne de hockey sur glace junior et le chercheur a suivi l’équipe pendant une saison complète. Des entrevues semi-structurées ont été réalisées à trois différents moments (début, milieu et fin de la saison) avec cinq participants (deux entraîneurs et trois joueurs). Des observations ont aussi été recueillies tout au long de la saison (camp d’entraînement, parties de saison régulière, tournoi extérieur, séries éliminatoires et tournoi local) alors que le chercheur avait un accès complet à l’environnement de l’équipe. Les résultats ont démontré que la socialisation à l’alcool commençait à un très jeune âge dans le contexte du hockey et que l’environnement physique (e.g., vente d’alcool à l’aréna) facilitait la consommation d’alcool. Les résultats ont aussi révélé l’existence de deux types de consommation, soit la consommation planifiée (e.g., tournois extérieurs, campagnes de financement) et la consommation non-planifiée (e.g., après une victoire importante) durant lesquels les rituels de consommation se manifestaient. Finalement, les résultats ont exposé comment des contradictions s’exerçaient entre le respect et la moquerie en ce qui a trait au choix de ne pas consommer d’alcool chez certains membres de l’équipe.

Production of bioethanol from crop residues such as wheat straw, has been considered as a viable approach to meet the ever increasing demands for energy without affecting our environment. However, lignin hinders the success of efficient production of bioethanol as it confers recalcitrance of lignocellulosic biomass to hydrolysis. Genetic modification of plant biomass lignin content or composition without affecting its agronomic functions, can reduce biomass recalcitrance, however, application of this strategy requires a detailed understanding of the molecular mechanisms underlying lignin synthesis. This thesis performed comprehensive analysis of the expression of wheat lignin biosynthesis candidate genes and identified genes that are predominant across different tissues. Using three commercial wheat cultivars that exhibit variation in stem resistance to lodging, it investigated the association of expression of these predominant genes with tissue lignin content. Furthermore, this identified transcriptional changes mediating the response of lignin biosynthesis in wheat to changes in soil moisture. / May 2015

Background: Postpartum haemorrhage (PPH) is the leading cause of maternal death worldwide. For every woman that dies, 20 or 30 more will experience morbidity. Severe PPH is increasing and is the leading cause of severe maternal morbidity in the UK. Rapid recognition of PPH is essential, but concealed bleeding, underestimation of blood loss and a failure to appreciate the physiological effects of blood loss, lead to delays in recognition and treatment. Experts believe that most deaths from PPH could be avoided by earlier diagnosis, but there is a lack of evidence on how to achieve this. Aims: To explore the experiences of those involved in evaluating blood loss during childbirth; and to develop and test a theory of blood loss evaluation and PPH recognition, as a prerequisite to developing strategies to support earlier diagnosis. Study Design: A sequential, exploratory mixed methods design was used. Methods: Qualitative methods included 8 focus groups and 19 one-to-one semi-structured interviews, conducted with 50 participants. These included: women and their birth partners (recruited from Liverpool Women's Hospital); and health professionals (midwives and obstetricians recruited from Saint Mary's Hospital, Manchester). A purposive sampling strategy was used to recruit women, who had experienced vaginal birth with or without PPH, and health professionals, with varying levels of experience in blood loss evaluation and PPH management. A snowball sampling strategy was used to recruit the birth partners of women participants. Phase one was completed from June to September 2014. All discussions were audio-recorded and transcribed verbatim. Data were managed using NVivo 10 qualitative data analysis software, which also supported the Framework approach to analysis and interpretation. Quantitative methods were used in phase two and involved 10 midwives and 11 obstetricians, recruited from Liverpool Women's Hospital, during February and March 2015. Two scenarios, one of fast and one of slow blood loss, were presented to the sample using clinical simulation with the NOELLE® childbirth simulator, in a pilot, randomised, cross-over study. Participants also completed three questions about the use of the NOELLE® mannequin for these types of scenarios. IBM SPSS Statistics version 23 software was used for quantitative data management and to estimate descriptive statistics. Numerical crossover data were copied into StatsDirect software, to perform the crossover analyses. Results: Women and birth partners were very perceptive to blood loss but felt ill-prepared for the reality of bleeding, with many experiencing negative emotional responses to both PPH and the lochia. Non-verbal communication from staff was used by women and their birth partners to interpret the seriousness of their blood loss. Health professionals: Recognition of PPH mainly occurs as an automatic response to the speed of blood flow. Volume of blood loss is often ascertained and used retrospectively after a PPH diagnosis, to validate the intuitive response and to guide and justify on-going decisions. This was confirmed by the simulation studies, where treatment was initiated at 100ml or less in all blood loss scenarios. Fast blood loss was more likely than slow blood loss to elicit a PPH response, despite volumes in the two groups being similar. Formal quantification of blood loss is not used routinely in practice. When it is used, values are often unofficially normalised to reflect health professionals' perceptions of the woman's clinical condition. Tools introduced to aid diagnosis, such as blood collection bags, routine weighing and the use of early warning scores, are not routinely used in the immediate post-birth period, especially if the woman and her blood loss are perceived to be normal. The tools are again used to validate intuitive feelings about blood loss and maternal condition. When they are used, the values are often modified if they contradict professional judgement. Conclusions: Women and birth partners want more information, open communication, and on-going support, to minimise the emotional impact of blood loss. For health professionals, the speed of blood loss is the crucial factor in PPH recognition rather than an accurate assessment of the volume of blood loss. The amount of visible blood is generally not initially interpreted as a volume, but is used to compare current blood losses to those previously witnessed. Experience therefore plays a crucial role in the decisions of whether blood loss is considered normal or excessive. Formal quantification of blood loss and regular recording of physiological observations do not occur routinely in the immediate post-birth period. Therefore, women with insidious blood loss can have delayed PPH diagnosis because they have a normal blood flow and exhibit minimal physiological changes, due to the compensatory mechanisms of shock. Often such women need to exhibit outward signs of physiological compromise, such as fainting or feeling unwell, before their physiological observations and blood loss are formally re-evaluated. Education of health professionals should highlight the common errors of judgement made during blood loss evaluation and provide feedback on cases of delayed recognition. Future research should examine normal postnatal bleeding in the hours following birth, and create visual aids for women to self-diagnose insidious blood loss. Training should focus on the skills of PPH recognition, particularly those with insidious blood loss and postnatal physiological assessments. Novel tools such as the shock index should be considered and evaluated as tools of assessment.

In this dissertation, I try to advance our understanding of how managerial discretion and corporate financial flexibility affect various corporate outcomes such as failure, excessive (sub-optimal) continuation, firm growth and investment, in three novel ways. First, I show that the empirical effect of finance is not merely a misspecified real influence but rather that the financial structure of firms matter for firm growth and investment where the real effects of finance arise out of the imperfect substitutability between internal funding and external private credit. Second, using managerial mergers and acquisitions (M&A) investment decisions as an identification mechanism, I find that managerial discretion combined with corporate financial flexibility may lead to distortions in corporate investment and financing policies, and those distortions cost the various stakeholders of the firm dearly. Furthermore, using another sample of distressed firms worth more dead than alive, I, along with a co-author, show that most of these firms continue operations long after the optimal exit time. The failure to liquidate costs the typical sample firm over three years 8.7% of its assets in lost earnings relative to the industry median. Finally, I find that capital market does not fully internalize the costs associated with managerial sub-optimal behaviors in the short run. Although the market disciplines managerial sub-optimal behaviors in the long run, the market disciplinary mechanisms may not be swift enough to forestall falling values for the various stakeholders of the firm. Succinctly, the findings in this dissertation suggest that managerial discretion and corporate financial flexibility entail real consequences for various firm dynamics. The traditional line of argument, ``Blame It on the Market," may not be well grounded, and firms need to carefully examine their investments and financing policies in good times to cushion against systematic shocks in bad times.

In this dissertation, I try to advance our understanding of how managerial discretion and corporate financial flexibility affect various corporate outcomes such as failure, excessive (sub-optimal) continuation, firm growth and investment, in three novel ways. First, I show that the empirical effect of finance is not merely a misspecified real influence but rather that the financial structure of firms matter for firm growth and investment where the real effects of finance arise out of the imperfect substitutability between internal funding and external private credit. Second, using managerial mergers and acquisitions (M&A) investment decisions as an identification mechanism, I find that managerial discretion combined with corporate financial flexibility may lead to distortions in corporate investment and financing policies, and those distortions cost the various stakeholders of the firm dearly. Furthermore, using another sample of distressed firms worth more dead than alive, I, along with a co-author, show that most of these firms continue operations long after the optimal exit time. The failure to liquidate costs the typical sample firm over three years 8.7% of its assets in lost earnings relative to the industry median. Finally, I find that capital market does not fully internalize the costs associated with managerial sub-optimal behaviors in the short run. Although the market disciplines managerial sub-optimal behaviors in the long run, the market disciplinary mechanisms may not be swift enough to forestall falling values for the various stakeholders of the firm. Succinctly, the findings in this dissertation suggest that managerial discretion and corporate financial flexibility entail real consequences for various firm dynamics. The traditional line of argument, ``Blame It on the Market," may not be well grounded, and firms need to carefully examine their investments and financing policies in good times to cushion against systematic shocks in bad times.

The primary aim of this study was to enhance understanding of readiness to change excessive alcohol use in young adults, ages 18-29 in order optimize clinical care for military personnel. Secondary data analysis was conducted using Structural Equation Modeling (SEM) with a proxy sample of community health center beneficiaries obtained from the 2009 Insight Project Research Group’s study on Screening Brief Intervention and Referral to Treatment (SBIRT) in the Harris County Hospital District (HCHD). Based on research-supported predictors of readiness to change alcohol use a multivariate model of pathways to readiness to change was created which incorporated psychological (i.e., emotional distress), behavioral (i.e., drinking severity, consequences severity), and maturation (i.e., age, marital status) factors, as well as demographic characteristics (i.e, race/ethnicity, gender). Multiple fit indices were used to assess the model fit with the data, while multiple group analysis was used to test for invariance between pathways to readiness to change for the young (18-29) and middle adult (30-60) groups. The study sample was ethnically diverse and consisted of 1,256 young adults and 4,623 middle adults. The proposed model showed a good fit with the InSight data set. Results demonstrated a strong path connecting emotional distress to both drinking severity and consequences severity, and then from consequence severity to readiness to change. Together, this path lends support to the concept that young adults are using alcohol to modulate their emotions and further, consequences may play an important role in readiness to chance excessive drinking. Variance detected in the multi-group analysis between young and middle adults also provided support for theory claiming differentiation of these groups, particularly as it relates to excessive drinking and readiness to change. Implications for future research and practice include the importance of replicating this and future studies with military samples. These findings lend support to the role of emotional distress and the coping theory paradigm in treating young adults. The military may be best served by continuing to support resources which promote healthy stress tolerance while simultaneously fostering proactive screening procedures and evidence-based care. Further, these findings also suggest that pathways to readiness to change may vary between young and middle adults, particularly as they relate to alcohol related consequences. Future research should focus on the role of consequences and the influence they may have in promoting readiness to change for each age group within the clinical setting. / text