1105 10 20655 https://www.socictopen.socict.org/files/original/208735d53e8e8bfae340dd461a0db8ab.pdf dabbd208cd4131d168b4f62f15436cb9 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Agricultura sostenible Description An account of the resource Dominio científico: Agricultura sostenible Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource AVALIAÇÃO DOS PARÂMETROS DE SUSTENTABILIDADE EM AGROECOSSISTEMAS NO MUNICÍPIO DE MASSARANDUBA, AGRESTE DA PARAÍBA Creator An entity primarily responsible for making the resource Lediam Rodrigues Lopes Ramos Reinaldo, Jean Oliveira Campos, Jardênio de Oliveira Marinho Description An account of the resource A agricultura familiar fornece a maior parte dos alimentos consumidos no Brasil, as unidades de produção encontram-se diversificadas em relação ao nível de tecnologia empregado, aos gêneros agrícolas cultivados, extensão das propriedades e perfil da mão de obra empregada na manutenção das atividades de manejo dos agroecossistemas. A região Nordeste do Brasil destaca-se por deter o maior número de estabelecimentos de produção de base familiar, dentre seus noves estados, destaca-se o estado da Paraíba, como um dos mais representativos na produção. Diante dessa realidade, surge a necessidade de estudos que evidenciem as características sociais, econômicas e ambientais desses agroecossistemas, dando ênfase no manejo e manutenção dos recursos naturais disponíveis nestes ambientes, apresentando assim, aspectos da sustentabilidade. Nesse contexto, o presente trabalho tem como objetivo avaliar os parâmetros de sustentabilidade de dois agroecossistemas de base familiar situados no município de Massaranduba, Agreste da Paraíba, visando estabelecer um comparativo entre seus sistemas de manejo. Para o desenvolvimento da pesquisa utilizou-se o método MESMIS, que tem como característica o uso de uma série de indicadores de sustentabilidade, distribuídos nos aspectos sociais, econômicos e ambientais para avaliar a sustentabilidade em ambientes agrícolas. Os resultados mostram que o agroecossistema 1, onde se desenvolvem cultivos diversificados e em sistema consorciado sob condição de sequeiro, apresenta o maior número de pontos críticos no sistema de manejo. O agroecossistema 2 é especializado em olericultura orgânica em condição irrigada e apresentou o menor número de pontos críticos em seu manejo, evidenciando assim maior nível de sustentabilidade. Date A point or period of time associated with an event in the lifecycle of the resource 2019 Subject The topic of the resource Agricultura Familiar, MESMIS, Paraíba Source A related resource from which the described resource is derived Revista Geográfica Acadêmica Publisher An entity responsible for making the resource available Laboratório de Métricas da Paisagem, Dep. de Geografia - UFRR Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Geography (General), Geography. Anthropology. Recreation Relation A related resource <a href="https://revista.ufrr.br/rga/article/view/5597" target="_blank" rel="noreferrer noopener">https://revista.ufrr.br/rga/article/view/5597</a> https://www.socictopen.socict.org/files/original/9f7aef8f522ce56739dba9d340d6a5f7.pdf c4b51e78f8916fd054a97b808e2c78ac Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Agricultura sostenible Description An account of the resource Dominio científico: Agricultura sostenible Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource La colección de helechos y licófitos cubanos del Hno. Clemente en el herbario HAC / Collection of Cuban ferns and lycophytes by Bro. Clement, conserved in HAC herbarium Creator An entity primarily responsible for making the resource Ledis Regalado Gabancho Description An account of the resource RESUMEN La colección de helechos y licófitos cubanos, recolectados por el Hno. Clemente, depositados en el herbario HAC, del Instituto de Ecología y Sistemática, cuenta con 1266 ejemplares, representados por 303 especies de 24 familias, las cuales constituyen el 47 % de las especies cubanas conocidas de este grupo de plantas. Esta colección se encuentra, en su mayoría, reunida en la serie NSC, en el herbario HAC, que representa al Herbario de “Nuestra Señora de la Caridad” de Santiago de Cuba, fundado por el propio Hno. Clemente en 1923. El Hno. Clemente visitó 113 localidades entre 1907 y 1951 en todo el país, destacándose la exploración de la Loma del Gato y sus alrededores, a la cual realizó 41 expediciones botánicas. Palabras clave: Hno. Clemente, helechos, licófitos, herbario, colección ABSTRACT Cuban ferns and lycophytes collected by Bro. Clement, conserved in HAC herbarium, Institute of Ecology and Systematics, gather 1266 specimens of 303 species and 24 families, which are 47% of all Cuban known species of this group. This collection mainly belongs to the NSC series, which represents the Herbarium of “Nuestra Señora de la Caridad” of Santiago de Cuba province. This herbarium was founded by Bro. Clement in 1923. He visited 113 Cuban localities between 1907 and 1951, specially the exploration of Loma del Gato and environs, where he carried out 41 botanical expeditions. Keywords: Bro. Clement, ferns, lycophtes, herbarium, collection Recibido: julio 2014 Aceptado: febrero 2015 Date A point or period of time associated with an event in the lifecycle of the resource 2015 Source A related resource from which the described resource is derived Revista del Jardín Botánico Nacional Publisher An entity responsible for making the resource available Universidad de La Habana Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Plant ecology Relation A related resource <a href="http://www.rjbn.uh.cu/index.php/RJBN/article/view/202" target="_blank" rel="noreferrer noopener">http://www.rjbn.uh.cu/index.php/RJBN/article/view/202</a> https://www.socictopen.socict.org/files/original/fa539f1205f1add003cd34cd50e745d5.pdf ebf1295417ca97bb1df603ee8cef7a79 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Etapa post-COVID-19 en Cuba, un después o una continuidad Creator An entity primarily responsible for making the resource Ledy Iruela Fernández Description An account of the resource Para posicionarnos en las reflexiones con el autor, es necesario comprender que aunque hablemos de post-COVID-19 es imprescindible continuar con un grupo de medidas que garanticen el no retorno a la epidemia, además el efecto psicológico de romper con un pasado y entregarnos a un nuevo presente-futuro, puede ser contradictorio; por un lado se le ofrece al individuo una herramienta positiva en la lucha contra la pandemia, pero por el otro, lo invita a sentir triunfalismo y abandonar el nuevo estilo de vida desde el punto de vista higiénico-preventivo. Sería bueno comenzar desde el principio. Diciembre del 2019, provincia de Wuhan, República Popular China. El comienzo fue similar a cualquier resfriado común, pero matizado por fiebre, cansancio y tos seca, otros pacientes referían dolores, congestión nasal, rinorrea, dolor de garganta o diarreas. Estos síntomas solían ser leves y aparecían de forma gradual. Pero las autoridades sanitarias chinas percibieron algo más por el aumento exponencial de los casos y la tendencia al agravamiento del cuadro clínico llegando a desarrollar una neumonía que comprometía la vida del paciente. Date A point or period of time associated with an event in the lifecycle of the resource 2020 Source A related resource from which the described resource is derived Epidemiology and Health Publisher An entity responsible for making the resource available Korean Society of Epidemiology Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Medicine, Medicine (General) https://www.socictopen.socict.org/files/original/23fb8cc513e1ad78f94c39cd7f41851a.pdf 77106d78bb72f7ca3f4432a25d3ae4e7 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Role of Interaction and Nucleoside Diphosphate Kinase B in Regulation of the Cystic Fibrosis Transmembrane Conductance Regulator Function by cAMP-Dependent Protein Kinase A. Creator An entity primarily responsible for making the resource Lee A Borthwick, Mathieu Kerbiriou, Christopher J Taylor, Giorgio Cozza, Ioan Lascu, Edith H Postel, Diane Cassidy, Pascal Trouvé, Anil Mehta, Louise Robson, Richmond Muimo Description An account of the resource Cystic fibrosis results from mutations in the cystic fibrosis transmembrane conductance regulator (CFTR), a cAMP-dependent protein kinase A (PKA) and ATP-regulated chloride channel. Here, we demonstrate that nucleoside diphosphate kinase B (NDPK-B, NM23-H2) forms a functional complex with CFTR. In airway epithelia forskolin/IBMX significantly increases NDPK-B co-localisation with CFTR whereas PKA inhibitors attenuate complex formation. Furthermore, an NDPK-B derived peptide (but not its NDPK-A equivalent) disrupts the NDPK-B/CFTR complex in vitro (19-mers comprising amino acids 36-54 from NDPK-B or NDPK-A). Overlay (Far-Western) and Surface Plasmon Resonance (SPR) analysis both demonstrate that NDPK-B binds CFTR within its first nucleotide binding domain (NBD1, CFTR amino acids 351-727). Analysis of chloride currents reflective of CFTR or outwardly rectifying chloride channels (ORCC, DIDS-sensitive) showed that the 19-mer NDPK-B peptide (but not its NDPK-A equivalent) reduced both chloride conductances. Additionally, the NDPK-B (but not NDPK-A) peptide also attenuated acetylcholine-induced intestinal short circuit currents. In silico analysis of the NBD1/NDPK-B complex reveals an extended interaction surface between the two proteins. This binding zone is also target of the 19-mer NDPK-B peptide, thus confirming its capability to disrupt NDPK-B/CFTR complex. We propose that NDPK-B forms part of the complex that controls chloride currents in epithelia. Date A point or period of time associated with an event in the lifecycle of the resource 2016 Identifier An unambiguous reference to the resource within a given context DOI: 10.1371/journal.pone.0149097 Source A related resource from which the described resource is derived PLoS ONE Publisher An entity responsible for making the resource available Public Library of Science (PLoS) Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Science, Medicine Language A language of the resource EN https://www.socictopen.socict.org/files/original/7c711d88916cae3492a31907912ee049.pdf 69147684e50f51830c82455013285f06 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Facing the threat of influenza pandemic - roles of and implications to general practitioners Creator An entity primarily responsible for making the resource Lee Albert, Chuh Antonio AT Description An account of the resource Abstract The 2009 pandemic of H1N1 influenza, compounded with seasonal influenza, posed a global challenge. Despite the announcement of post-pandemic period on 10 August 2010 by theWHO, H1N1 (2009) virus would continue to circulate as a seasonal virus for some years and national health authorities should remain vigilant due to unpredictable behaviour of the virus. Majority of the world population is living in countries with inadequate resources to purchase vaccines and stockpile antiviral drugs. Basic hygienic measures such as wearing face masks and the hygienic practice of hand washing could reduce the spread of the respiratory viruses. However, the imminent issue is translating these measures into day-to-day practice. The experience from Severe Acute Respiratory Syndrome (SARS) in Hong Kong has shown that general practitioners (GPs) were willing to discharge their duties despite risks of getting infected themselves. SARS event has highlighted the inadequate interface between primary and secondary care and valuable health care resources were thus inappropriately matched to community needs. There are various ways for GPs to contribute in combating the influenza pandemic. They are prompt in detecting and monitoring epidemics and mini-epidemics of viral illnesses in the community. They can empower and raise the health literacy of the community such as advocating personal hygiene and other precautious measures. GPs could also assist in the development of protocols for primary care management of patients with flu-like illnesses and conduct clinical audits on the standards of preventive and treatment measures. GPs with adequate liaison with public health agencies would facilitate early diagnosis of patients with influenza. In this article, we summarise the primary care actions for phases 4-6 of the pandemic. We shall discuss the novel roles of GPs as alternative source of health care for patients who would otherwise be cared for in the secondary care level. The health care system would thus remain sustainable during the public health crisis. Date A point or period of time associated with an event in the lifecycle of the resource 2010 Identifier An unambiguous reference to the resource within a given context DOI: 10.1186/1471-2458-10-661 Source A related resource from which the described resource is derived BMC Public Health Publisher An entity responsible for making the resource available BMC Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Public aspects of medicine Language A language of the resource EN https://www.socictopen.socict.org/files/original/7bf6c0fcb75a5f397be261d2e12223cf.pdf 1c315ede1ec37b2b488bad6ee4070879 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Integrating the social sciences into the COVID-19 response in Alberta, Canada Creator An entity primarily responsible for making the resource Lee Green, John Conly, Myles Leslie, Raad Fadaak, Johanna Blaak, PG Forest Description An account of the resource This paper outlines the rapid integration of social scientists into a Canadian province’s COVID-19 response. We describe the motivating theory, deployment and initial outcomes of our team of Organisational Sociologist ethnographers, Human Factors experts and Infection Prevention and Control clinicians focused on understanding and improving Alberta’s responsiveness to the pandemic. Specifically, that interdisciplinary team is working alongside acute and primary care personnel, as well as public health leaders to deliver ‘situated interventions’ that flow from studying communications, interpretations and implementations across responding organisations. Acting in real time, the team is providing critical insights on policy communication and implementation to targeted members of the health system. Using our rapid and ongoing deployment as a case study of social science techniques applied to a pandemic, we describe how other health systems might leverage social science to improve their preparations and communications. Date A point or period of time associated with an event in the lifecycle of the resource 2020 Identifier An unambiguous reference to the resource within a given context 10.1136/bmjgh-2020-002672 Source A related resource from which the described resource is derived Epidemiology and Health Publisher An entity responsible for making the resource available Korean Society of Epidemiology Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Infectious and parasitic diseases, Medicine (General) https://www.socictopen.socict.org/files/original/42110fa0c048adb2ab8cff2a00f08293.pdf 20aa6a7e103f0fb257e4702f20eaefc3 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Effect of COVID-19 pandemic on glaucoma surgical practices in the UK. Creator An entity primarily responsible for making the resource Lee Joseph Holland, Karl J Mercieca, James F Kirwan Description An account of the resource The aim of the study was to examine the effect of the COVID-19 pandemic on glaucoma surgical practices within the UK. A cross-sectional online survey was distributed to all consultant glaucoma specialists who are on the UK and Eire Glaucoma Society contact list. Participants were asked specific questions regarding preferences in glaucoma surgical practices and whether these had changed subsequent to the onset of the COVID-19 pandemic. Trabeculectomy was the procedure of choice for 61 (87%) glaucoma specialists. A total of 51 (73%) respondents reported performing minimally invasive glaucoma surgery (MIGS) procedures before the COVID-19 pandemic. The most commonly performed MIGS procedure was the iStent inject (51%), followed by XEN 45 (36%) and Preserflo (17%). Forty-three (61%) respondents reported modifying their glaucoma surgery practice subsequent to the onset of the COVID-19 pandemic. Of the glaucoma specialists who modified their surgical practices, 21 (43%) specifically reduced the number of trabeculectomies performed. In combination, diode laser (both micropulse and conventional trans-scleral cyclodiode) was the most common alternative procedure. Glaucoma drainage devices, deep sclerectomy and Preserflo were also commonly chosen alternatives. Although trabeculectomy remains the most commonly performed established glaucoma surgery, it is being performed with reduced frequency during the COVID-19 pandemic due to the number of postoperative visits and procedures required. Alternatives such as conventional and micropulse diode laser, glaucoma drainage devices, deep sclerectomy and Preserflo appear to be the favoured alternative procedures. Date A point or period of time associated with an event in the lifecycle of the resource 2021 Subject The topic of the resource covid-19, Glaucoma, Intraocular pressure, treatment surgery Identifier An unambiguous reference to the resource within a given context 10.1136/bjophthalmol-2021-319062 Source A related resource from which the described resource is derived The British journal of ophthalmology https://www.socictopen.socict.org/files/original/9339de43349ebcc9540742fa0ba35bed.pdf be53e78bd321f70ae9becb203bb7a686 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Prevalence of Korean cats with natural feline coronavirus infections Creator An entity primarily responsible for making the resource Lee Myoung-Heon, Park Jee-Yong, Jeong WooSeog, Jeoung Hye-Young, An Dong-Jun, Park Bong-Kyun Description An account of the resource Abstract Background Feline coronavirus is comprised of two pathogenic biotypes consisting of feline infectious peritonitis virus (FIPV) and feline enteric coronavirus (FECV), which are both divided into two serotypes. To examine the prevalence of Korean cats infected with feline coronavirus (FCoV) type I and II, fecal samples were obtained from 212 cats (107 pet and 105 feral) in 2009. Results Fourteen cats were FCoV-positive, including infections with type I FCoV (n = 8), type II FCoV (n = 4), and types I and II co-infection (n = 2). Low seroprevalences (13.7%, 29/212) of FCoV were identified in chronically ill cats (19.3%, 16/83) and healthy cats (10.1%, 13/129). Conclusions Although the prevalence of FCoV infection was not high in comparison to other countries, there was a higher prevalence of type I FCoV in Korean felines. The prevalence of FCoV antigen and antibody in Korean cats are expected to gradually increase due to the rising numbers of stray and companion cats. Date A point or period of time associated with an event in the lifecycle of the resource 2011 Subject The topic of the resource FCoV I, FCoV II, seroprevalence Identifier An unambiguous reference to the resource within a given context DOI: 10.1186/1743-422X-8-455 Source A related resource from which the described resource is derived Virology Journal Publisher An entity responsible for making the resource available BMC Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Infectious and parasitic diseases Language A language of the resource EN https://www.socictopen.socict.org/files/original/7cfc3f11d84102a75eded254ba6d7a68.pdf fa358b915f2d6bedac3e1d3ec9de5cca Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource COVID-19 Impact on Behaviors across the 24-Hour Day in Children and Adolescents: Physical Activity, Sedentary Behavior, and Sleep Creator An entity primarily responsible for making the resource Lee Stoner, Gabriel Zieff, Zachary Y. Kerr, Bethany Barone Gibbs, Lauren C. Bates, Kathleen Stanford, Justin B. Moore, Erik D. Hanson, Christopher E. Kline Description An account of the resource In the wake of the COVID-19 pandemic, social restrictions to contain the spread of the virus have disrupted behaviors across the 24-h day including physical activity, sedentary behavior, and sleep among children (5–12 years old) and adolescents (13–17 years old). Preliminary evidence reports significant decreases in physical activity, increases in sedentary behavior, and disrupted sleep schedules/sleep quality in children and adolescents. This commentary discusses the impact of COVID-19-related restrictions on behaviors across the 24-h day in children and adolescents. Furthermore, we suggest recommendations through the lens of a socio-ecological model to provide strategies for lasting behavior change to insure the health and well-being of children and adolescents during the COVID-19 pandemic. Date A point or period of time associated with an event in the lifecycle of the resource 2020 Subject The topic of the resource Children, covid-19, physical activity, Sleep, Sedentary behavior, 24-h day Identifier An unambiguous reference to the resource within a given context 10.3390/children7090138 Source A related resource from which the described resource is derived Epidemiology and Health Publisher An entity responsible for making the resource available Korean Society of Epidemiology Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Pediatrics https://www.socictopen.socict.org/files/original/a960e04e25ce56e2a2286a2b5baaa935.pdf c7eb38e05a6b1afa00f412428a612879 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource A critical analysis of the current SARS model for the disclosure of reportable arrangements and a proposed alternative Creator An entity primarily responsible for making the resource Lee-Ann Steenkamp, Peter Cramer Description An account of the resource The reportable arrangements (RA) provisions are contained in sections 80M to 80T of the Income Tax Act. SARS issued a revised Draft Guide on 31 March 2010, which contains a model for the application of these provisions. However, due to numerous discrepancies and ambiguities contained in the Act and the guide, the interpretation of these provisions could be subjective and difficult to apply in practice. Failure to disclose a RA may result in a R1 million penalty. It is the purpose of this paper to develop an alternative, workable model to serve as a usable guide for taxpayers. This paper comprises a literature review and a study of empirical evidence obtained through a survey conducted among tax partners at a sample of 40 leading audit and legal firms. The majority of respondents considered the alternative model to be more accurate, user-friendly and helpful than SARS’ model. Date A point or period of time associated with an event in the lifecycle of the resource 2012 Subject The topic of the resource arrangement, reportable, tax benefit, SARS, penalty, SAICA, Tax Administration Bill Identifier An unambiguous reference to the resource within a given context DOI: 10.4102/jef.v5i2.291 Source A related resource from which the described resource is derived Journal of Economic and Financial Sciences Publisher An entity responsible for making the resource available African Online Scientific Information Systems Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Economics as a science Language A language of the resource EN