We document spillover effects of government policies promoting capital investment on household financial choices and wealth accumulation. Using individual-level data on employment outcomes and household balance sheets, we find that increase in accelerated depreciation limits increases the layoff probability of routine workers and reduces their stock share of liquid wealth relative to non-routine workers. Background risk due to the policy is mitigated when workers have access to generous unemployment insurance benefits. Finally, we show that such portfolio rebalancing adversely impacts investment returns and the wealth accumulation of routine workers.

The present study focuses on the Charismatic, Ideological, and Pragmatic Theory of leadership, examining how sensemaking mitigates follower reactions after unethical leader behavior. We examine the impact of ethical misconduct type on follower outcomes, specifically whether CIP leaders are able to justify unethical behavior to maintain follower attitudes toward the leader. Participants assumed the role of an employee for a fictional oil and gas exploration company, encountering the company’s C, I, or P chief executive officer (CEO) through a video-taped speech discussing the state and vision of the organization. Participants read ethical misconduct related to “people” or ethical misconduct related to “tasks or resources” by the organization’s CEO. Finally, participants were provided (or not provided) a video-taped justification of the ethical misconduct. A three-way interaction revealed the impact of ethical misconduct type is key to leader sensemaking. Implications are discussed.

The strategy of tuberculosis (TB) contact investigation is essential for enhancing disease detection. We conducted a cross-sectional study to evaluate the yield of contact investigation for new TB cases, estimate the prevalence of TB, and identify characteristics of index cases associated with infection among contacts of new cases notified between 2010 and 2020 in São Paulo, Brazil. Out of 186466 index TB cases, 131055 (70.3%) underwent contact investigation. A total of 652286 contacts were screened, of which 451704 (69.2%) were examined. Of these, 12243 were diagnosed with active TB (yield of 1.9%), resulting in a number needed to screen of 53 and a number needed to test of 37 to identify one new TB case. The weighted prevalence for the total contacts screened was 2.8% (95% confidence interval [CI]: 2.7%–2.9%), suggesting underreporting of 6021 (95% CI: 5269–6673) cases. The likelihood of TB diagnosis was higher among contacts of cases identified through active case-finding, abnormal chest X-ray, pulmonary TB, or drug resistance, as well as among children, adults, women, individuals in socially vulnerable situations, and those with underlying clinical conditions. The study highlights significant TB underreporting among contacts, recommending strengthened contact investigation to promptly identify and treat new cases.

The urgency to tackle climate change has placed sustainable development at the centre of recent trade related debates. An emerging consensus is that trade should be considered and can be used as means to achieve sustainable development goals. As the circumstances are changing, one issue to be addressed is how to adjust trade negotiations which used to be the main approach to pursuing market opening and liberalization with the support of the theory of comparative advantage. In this context, this paper examines trade negotiations on environmental services by focusing on developing countries' participation. Environmental services and related trade play a critical role in achieving environmental and sustainable development goals. Nevertheless, developing countries' participation in environmental services trade negotiations has been limited. By analysing the reasons behind such limited participation and assessing some new approaches, this paper attempts to explore how environmental services trade negotiations could be adapted to better engage developing countries and serve Sustainable Development Goals.

What is the best way to tax data-driven business models without contravening the existing global quasi-constitutionalist order on tax, trade, and investment law? A number of countries in Europe and around the world have begun imposing standalone digital services taxes pending multilateral agreement on a coordinated reform of bilateral income tax treaties (aka the OECD-G20/Inclusive Framework’s ‘Pillar 1’). But if Pillar 1 fails to materialise and countries go forward with unilateral digital services taxes, the United States and U.S. firms will likely seek redress using domestic measures as well as trade and investment treaties where applicable. This Article argues that in the face of such U.S. resistance, EU member states and countries elsewhere ought to reconsider using the income tax system to achieve their goals instead. We first review the events that led countries to avoid the income tax in favour of standalone taxes only to become embroiled in domestic U.S. trade policies. We then explain how European and other source jurisdictions for business services related to data collection, mining, and commercialisation could revisit the income tax to get to the same tax base, namely by taking an ambulatory interpretation approach to provisions in existing tax treaties in a way that renders possible to accommodate withholding taxes on those services. We show that an ambulatory interpretation approach could achieve the underlying goals of taxing data-driven businesses, in some cases even without any domestic law or treaty reform, with treaty-based rules for dispute resolution a ready tool to draw upon if and when the United States disagrees.

We show that in the Silver model the inequality $\mathrm {cov}(\mathfrak {C} _2) < \mathrm {cov}(\mathfrak {P}_2)$ holds true, where $\mathfrak {C}_2$ and $\mathfrak {P}_2$ are the two-dimensional Mycielski ideals.

The past few years have witnessed an emergent growth of both academic and practical works on English medium instruction (EMI) teachers' professional development. This paper presents a critical analysis of 30 empirical studies on EMI teacher development in a wide range of higher educational settings from 2018 to 2022. Through a systematic process of paper selection and review, we have identified three general routes to EMI teacher development, namely: (1) formal training activities; (2) opportunities for teacher collaboration; and (3) self-initiated practices. For each route, we presented a critical appraisal of their design and implementation, as well as reported gains and challenges. Meanwhile, we also conducted a critical analysis of the methodological issues pertaining to the selected papers. Overall, we argue that EMI teacher development in higher education is largely construed as a hybrid, contested, and transformative enterprise featured by EMI teachers' constant boundary-crossing at different levels to seek professional growth in linguistic, pedagogical, cultural, and psychological domains. During this process, EMI teachers may encounter conflicted dispositions, power asymmetries, and individual contradictions. Such a process thus requires EMI teachers to rethink, reexamine, and reflect critically on their accustomed preconceptions and practices, in order to facilitate transformation and achieve sustainability in the long run. The review also presents implications for EMI teachers, teacher educators, policymakers, and researchers on effectively facilitating EMI teacher development in higher education.

Although the criteria that support reimbursement decisions for medicines are often set by legislation, as is the case in Spain, in many cases neither the definition nor the measurement methods for these criteria are provided. Our goal was to elicit the views of a large sample of Spanish technical specialists on how to evaluate each one of the criteria that inform pricing and reimbursement decisions in Spain. Professionals from various stakeholder groups involved in health economics, health technology assessment, and industry participated in a survey. Participants recommended that reimbursement decisions should take specific account of unmet medical need and rare diseases. Health benefit should be measured using quality-adjusted life-years. There should be an explicit cost-effectiveness threshold, and this threshold should take account of population groups and special situations.

‘De-risking’ is the latest buzzword in the China strategy of the United States and its allies. It means limiting dependence on and engagement with China in select strategic sectors. One of such sectors concerns critical minerals (CMs) which are essential for the ongoing green economic transition. To secure access to CMs and reduce reliance on China, the US and its allies have been developing networks for ally-shoring supply chains. A major problem with the ‘de-risking’ strategy in this regard is that it treats China as the risk and hence excludes China from the discussions and collaboration on global supply chain issues. In this paper, we argue that this strategy fails to consider China's strategies and policies regarding CMs. We therefore offer a detailed analysis of China's policies which shows that they have been primarily aimed at addressing internal challenges and policy priorities in China rather than dominating, weaponizing, or causing disruptions in global supply chains. To address supply chain risks most effectively, international collaborative frameworks should engage with, rather than exclude, China. Confrontational strategies with ‘China being the risk’ at the core might themselves be a risk by undermining rational policymaking and leading to disruptive policies.

In his 2019 essay, Arthur Kleinman laments that medicine has become ever-competent at managing illness, yet caring for those who are ill is increasingly out of practice. He opines that the language of ‘the soul’ is helpful to those practicing medicine, as it provides an important counterbalance to medicine’s technical rationality that avoids the existential and spiritual domains of human life. His accusation that medicine has become soulless merits considering, yet we believe his is the wrong description of contemporary medicine. Where medicine is disciplined by technological and informational rationalities that risk coercing attention away from corporealities and toward an impersonal, digital order, the resulting practices expose medicine to becoming not soulless but excarnated. Here we engage Kleinman in conversation with Franco Berardi, Charles Taylor, and others to ask: Have we left behind the body for senseless purposes? Perhaps medicine is not proving itself to be soulless, but rather senseless, bodyless – the any-occupation of excarnated souls. If so, the dissension of excarnation and the recovery of touching purpose seems to us to be an apparent need within the contemporary and increasingly digitally managed and informationally ordered medical milieu.

With the recent passage of the Carbon Border Adjustment Mechanism (CBAM), the free allocation of emission permits under the EU Emissions Trading System (EU ETS) that currently acts as a safeguard against emissions leakage and industrial relocation will progressively be phased out. Because the CBAM only covers imports, however, European goods exported into global markets stand to become more vulnerable to emissions leakage. Different policy options have been discussed to counter such export-related leakage, but they variously face concerns regarding their environmental, political, and legal implications. We describe and evaluate the three most important policy options based on their potential to reduce export-related leakage, support the net-zero transformation in Europe as well as globally, ensure conformity with international trade law, secure administrative feasibility, and foster political acceptance by affected trade partners. While no single option outperforms its alternatives on all criteria, our analysis identifies targeted innovation support as a promising option because it minimizes legal and political risks while also offering climate benefits beyond leakage protection for European industry. We then discuss the sectors that are most likely to require innovation support, the policy instruments that could serve to operationalize such support, and potential funding sources. We conclude with guiding principles for technology support measures, reflecting on the implications of the current surge in industrial policy within Europe and beyond.