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A much anticipated review of the Tax Practitioners Board (TPB) and Tax Agent Services Act 2009 (Cth) was released by the Australian Treasury in October 2019 detailing 28 recommendations with regard to the operation and function of the TPB. The government responded to those recommendations supporting 20 in part, full or principle, while rejecting eight. This study gathers the views and insights of 20 Australian tax practitioners via semi-structured interviews, as to their acceptance or otherwise of the recommendations. Interview data provides evidence surrounding the Code of Professional Conduct, investigations, sanctions and safe harbour recommendations. We find that whilst in many cases practitioners both agreed and disagreed with particular recommendations, preliminary or indicative themes emerged which complicated perceptions and warrant further investigation. These preliminary or indicative themes have the potential to impact perceptions and agreement with the TPB recommendations and raise questions as to whether recommendations will ultimately achieve their objectives. Practically, the findings of this study feed into the tax policy debate, by providing insights and information to the Tax Practitioner Governance and Standards Forum and Professional Standards Council. This study answers a call for further research into tax practitioners' attitudes and behaviour and adds to the limited existing empirical literature in this space. Importantly, the research findings have the capacity to potentially break new ground in determining whether the review's recommendations will achieve their objectives. [ABSTRACT FROM AUTHOR]

There is considerable interest in understanding the repercussions of compaction and organic matter removal on soil quality and forest productivity. However, long-term field trials examining the effects of machinery and forest biomass removal on soil quality and stand regeneration are scarce. We present 20-31 years of tree growth results from four unique stump removal field trials. Each site had both treatments with varying amounts of organic matter removal (from tree stem harvesting to removal of tree stumps to loss of roots) and treatments with different levels of compaction due to site preparation machinery. Tree heights among the different treatments at midrotation were the same or taller than those with minimal organic matter removal and compaction. However, when stand development was evaluated using the quantity of tree volume for the given number of trees planted, treatment effects were clearly evident; tree volumes were significantly lower in compacted treatments, whereas organic matter removal did not appear to effect stand production. Although the sites were not directly comparable, when combined, the field trials provide insights to the possible implications of forest biomass harvesting on stand regeneration and overall forest soil quality. Key words: forest soil quality, compaction, organic matter removal, stumping, root rot. La comprehension des repercussions de la compaction et du prelevement de la matiere organique sur la qualite des sols et la productivite de la foret suscite un interet considerable. Cependant, il y a peu d'experiences a long terme sur le terrain qui portent sur les effets de la machinerie et du prelevement de la biomasse sur la qualite du sol et la regeneration des peuplements. Nous presentons des resultats de croissance des arbres provenant de quatre essais experimentaux particuliers 20 a 31 ans apres un dessouchage. Des traitements consistant a enlever differentes quantites de matiere organique (integrant successivement la recolte du tronc des arbres, le dessouchage et l'elimination des racines) ont ete appliques dans chacun des sites qui avaient aussi subis differents degres de compaction du sol par la machinerie utilisee pour la preparation du site. A mi-rotation la hauteur des arbres etait semblable dans les differents traitements ou plus grande que dans le traitement ou il y avait eu le minimum de prelevement de matiere organique et de compaction du sol. Cependant, lorsque le developpement du peuplement etait evalue en utilisant le volume des arbres pour un nombre donne d'arbres plantes, l'effet des traitements etait nettement visible : le volume des arbres etait significativement plus faible dans les traitements ou le sol avait ete compacte tandis que le prelevement de la matiere organique ne semblait pas avoir d'effet sur la production du peuplement. Bien que les sites ne soient pas directement comparables, lorsqu'ils sont combines les essais experimentaux donnent un apercu des consequences potentielles de la recolte de la biomasse forestiere sur la regeneration des peuplements et la qualite generale des sols forestiers. [Traduit par la Redaction] Mots-cles: qualite des sols forestiers, compaction, prelevement de la matiere organique, dessouchage, carie de racines., 1. Introduction Mechanization of the forest industry in North America increased through the 1940s, and this prompted a growing concern on the impacts of harvesting techniques on forest soil quality. [...]

Abstract Background Plantar warts (verrucae) are extremely common. Although many will spontaneously disappear without treatment, treatment may be sought for a variety of reasons such as discomfort. There are a number of different treatments for cutaneous warts, with salicylic acid and cryotherapy using liquid nitrogen being two of the most common forms of treatment. To date, no full economic evaluation of either salicylic acid or cryotherapy has been conducted based on the use of primary data in a pragmatic setting. This paper describes the cost-effectiveness analysis which was conducted alongside a pragmatic multicentre, randomised trial evaluating the clinical effectiveness of cryotherapy versus 50% salicylic acid of the treatment of plantar warts. Methods A cost-effectiveness analysis was undertaken alongside a pragmatic multicentre, randomised controlled trial assessing the clinical effectiveness of 50% salicylic acid and cryotherapy using liquid nitrogen at 12 weeks after randomisation of patients. Cost-effectiveness outcomes were expressed as the additional cost required to completely cure the plantar warts of one additional patient. A NHS perspective was taken for the analysis. Results Cryotherapy costs on average £101.17 (bias corrected and accelerated (BCA) 95% CI: 85.09-117.26) more per participant over the 12 week time-frame, while there is no additional benefit, in terms of proportion of patients healed compared with salicylic acid. Conclusions Cryotherapy is more costly and no more effective than salicylic acid. Trial registration Current Controlled Trials ISRCTN18994246 [controlled-trials.com] and National Research Register N0484189151.

• Soil rehabilitation, stumping, adding organic matter significant for soil chemistry. • The soil treatments significantly affected western white pine productivity. • Percent total disease significantly affected western white pine productivity. • Mineral soil chemistry covariates yielded significant effects on survival and growth. • Mineral soil chemistry covariates yielded significant effects on health agents. Soil disturbance amelioration affected tree survival, growth, health, mineral soil chemistry, and their covariation on five Long-Term Soil Productivity (LTSP) sites in southeastern British Columbia. The two most different LTSP treatments (baseline disturbance of no compaction / all organic matter left, versus most severe of heavy compaction / forest floor removed) were compared to five amelioration treatments: rehabilitation of most severe LTSP treatment (soil tillage with or without incorporation of removed forest floor [Rehab + FF]), root disease (Armillaria ostoyae (Romagn.) Herink) amelioration treatments (stump removal or biological with Hypholoma fasiculare), and enhancement of soil organic matter (tilling extra forest floor into mineral soil). Treatment significantly (p < 0.05) affected 10-year mineral soil carbon, nitrogen, sulfur, mineralizable nitrogen, and potassium, which were lower on forest floor removal treatments and higher on forest floor addition treatments (27 to 97% of baseline versus 78 to 183% of baseline, respectively). Western white pine (Pinus monticola Dougl. ex D.Don) 15-year productivity (m3/ha) was significantly affected by treatment (Rehab + FF yielding a 10 fold increase in productivity versus the poorly growing baseline treatment), with treatment also significant when total disease was a covariate and for average and total volume when mineral soil Ca:Al ratio was a marginally significant (p < 0.1) covariate, and for survival when the incidence of total disease or white pine blister rust (Cronartium ribicola) were significant covariates; or with mineral soil C:N ratio as a significant covariate. The incidence of blister rust and total disease were significantly influenced by treatment when C:N was a significant covariate. For 20-year lodgepole pine (Pinus contorta Dougl. Ex Loud) there were no direct relationships apparent, but western gall rust (Endocronartium harknessii) had treatment significant when total sulfur was a significant covariate. Fifteen- and twenty-year Douglas-fir (Pseudotsuga menziesii var. glauca [Beissn.] Franco) had no significant relationships. Results demonstrate that restoring or adding extra organic matter (forest floor) into mineral soil increased soil carbon and related nutrients and can increase above ground carbon (forest productivity). Conversely, removing forest floor lowered mineral soil carbon and generally lowered tree volume. Varied effects due to growth limiting factors like frost and competing vegetation affected results on a few plots. Recommendations include leaving or enhancing organic matter onsite for soil carbon, nutrients, forest health and site productivity. Further analysis with the larger LTSP dataset and ongoing monitoring is encouraged to determine if the results persist in the long-term and to better understand the significant covariate relationships. [ABSTRACT FROM AUTHOR]

Objective: To compare the clinical effectiveness of cryotherapy versus salicylic acid for the treatment of plantar warts., Design: A multicentre, open, two arm randomised controlled trial., Setting: University podiatry school clinics, NHS podiatry clinics, and primary care in England, Scotland, and Ireland., Participants: 240 patients aged 12 years and over, with a plantar wart that in the opinion of the healthcare professional was suitable for treatment with both cryotherapy and salicylic acid., Interventions: Cryotherapy with liquid nitrogen delivered by a healthcare professional, up to four treatments two to three weeks apart. Patient self treatment with 50% salicylic acid (Verrugon) daily up to a maximum of eight weeks., Main Outcome Measures: Complete clearance of all plantar warts at 12 weeks. Secondary outcomes were (a) complete clearance of all plantar warts at 12 weeks controlling for age, whether the wart had been treated previously, and type of wart, (b) patient self reported clearance of plantar warts at six months, (c) time to clearance of plantar wart, (d) number of plantar warts at 12 weeks, and (e) patient satisfaction with the treatment., Results: There was no evidence of a difference between the salicylic acid and cryotherapy groups in the proportions of participants with complete clearance of all plantar warts at 12 weeks (17/119 (14%) v 15/110 (14%), difference 0.65% (95% CI -8.33 to 9.63), P=0.89). The results did not change when the analysis was repeated but with adjustment for age, whether the wart had been treated previously, and type of plantar wart or for patients' preferences at baseline. There was no evidence of a difference between the salicylic acid and cryotherapy groups in self reported clearance of plantar warts at six months (29/95 (31%) v 33/98 (34%), difference -3.15% (-16.31 to 10.02), P=0.64) or in time to clearance (hazard ratio 0.80 (95% CI 0.51 to 1.25), P=0.33). There was also no evidence of a difference in the number of plantar warts at 12 weeks (incident rate ratio 1.08 (0.81 to 1.43), P=0.62)., Conclusions: Salicylic acid and the cryotherapy were equally effective for clearance of plantar warts., Trial Registration: Current Controlled Trials ISRCTN18994246, National Research Register N0484189151.