Tactical Errors Research Articles

Summaries of Papers in this Issue

Summaries of Papers in this Issue

Who Benefits from Tax Rate Transparency? Evidence from the Laboratory

In this paper, the phrase tax rate transparency describes the ease with which decision-makers can determine the rate at which their income is taxed. Prior experimental research has demonstrated that increased tax rate transparency results in better decisions (Rupert and Wright 1998; Rupert et al. 2003; Boylan and Frischmann 2006). This study contributes to our understanding of the effects of tax rate transparency by providing evidence on its distributional consequences. More specifically, this study provides evidence on who benefits from tax rate transparency, particularly when some individuals have access to better information about tax rates than others. Of particular interest is how those with limited access to information about tax rates fare in comparison to those who may have better information about relevant tax rates, and whether the private information that informed parties possess leaks out to the uninformed over time.Understanding the effects of tax rate transparency is important because a lack of transparency can cause decision-makers to miscalculate the potential tax effects of planned transactions. This can lead to strategic and tactical errors, and potentially reduce profits. It also creates incentives for decision-makers to use scarce resources to attempt to overcome the lack of transparency, which, in turn, can create distributional consequences in an economy. In addition, a lack of transparency often creates calls for tax reform as a means of promoting increased fairness and reducing the burden associated with measuring one's tax liability.This paper reports on a set of experimental markets in which participants were required to generate after-tax trading profits sufficiently large to generate a specific return on investment. Each market lasted eight periods, and the degree to which the relevant tax rate was transparent to participants varied across markets. Consistent with prior research, the results indicate that a lack of tax rate transparency had a negative effect on profits earned in the markets. Greater transparency led to higher profits for those who had access to the information about the relevant tax rate. However, the results from the experiment add to the existing literature by documenting that the effect of greater transparency spilled over to those who did not have access to the information about the relevant tax rate. It was those participants who benefitted the most over the course of the experiment—simply by participating in markets in which the tax rate was transparent to others.More specifically, data from the experiment show that when the tax rate was transparent to at least some of the participants, those participants earned anywhere from 14 percent to 45.4 percent more profit than they would have in markets in which the rate was not transparent to anyone, with specific amounts depending on whether the rate was transparent to everyone or only to some participants, as well as on the stage of the markets (early periods, middle periods, or late periods). In markets in which there was a mix of informed and uninformed participants, the increased profits earned by participants for whom tax rates were made transparent spilled over to the uninformed participants. It was these uninformed individuals who gained the most over time. Initially, their profits were about 20–25 percent lower than the profits of those who were informed (but still about 9 percent higher than profits earned in markets in which tax rates were opaque for everybody), but by the late periods of the markets, their profits were virtually indistinguishable from the profits of those for whom tax rates were made transparent.This research may be of interest to policymakers, who must wrestle with tradeoffs associated with adopting new tax rules. Some rules might influence behavior in ways that policymakers desire, but at the same time make tax rates less transparent and, hence, generate undesirable side effects. Alternatively, the effects of tax simplification will depend, at least in part, on the degree to which individuals are able to deal with complexity on their own. Policymakers should be aware of these tradeoffs when considering altering tax rules.

Bezoars as a cause of acute small bowel obstruction

Background Acute small bowel obstruction caused by bezoars is rare and, therefore, this problem is not well known by a community of doctors worldwide. Hence, there is high frequency of diagnostic and tactical errors and often probability of late operations. The aim of this research is to study possible reasons for the bezoar formation, clinical course and treatment of intestinal obstruction caused by bezoars.

Forecasting the 2012 French presidential election: Lessons from a region-by-region political economy model

In this article we go back to our forecast for the last 2012 French presidential election. Precisely, we analyze why our prediction giving Nicolas Sarkozy as a winner in a close race was on the wrong side of the line. However, paradoxically, we also investigate why our prediction was better than the polls in absolute value. This retrospective also reveals that without some fatal tactical errors. Nicolas Sarkozy’s victory was still possible despite what the polls were unanimously saying.

When `No' Means `Yes, But'

In situations where an electoral boycott is feasible, both voters and party leaders sometimes exhibit apparently irrational behavior. We argue that in some cases this can be explained by a strategic rationale. To exemplify this claim we use an empirical puzzle: the Polish accession referendum only passed the turnout threshold because of people who voted `no'. This is puzzling, since these people could easily have stayed at home without hurting the collective interest of their group. Conventional wisdom argues that the `no'-campaign fought an uphill battle and made tactical errors. In addition, voters were supposedly not aware of their strategic situation. We argue that some of these people did not oppose enlargement, but the terms of the negotiation process between the EU and Poland. Microeconometric evidence depicts the common characteristics of these moderately Eurosceptic voters. Moreover, a stylized game-theoretic model shows that Eurosceptic party leaders have behaved in an optimal way that produced benefits for these voters. We deduce a mixed equilibrium which fits the politicians' behavior best.

Examining the Application of British Counterinsurgency Doctrine by the American Army in Iraq

This paper examines how and why the American military helped create and exacerbate the current insurgency in Iraq and the actions it has taken since summer 2004 to address perceived operational and tactical errors. Of key importance in this process of reform were the influence of the British and their articulation of a plan which has exerted a strong influence on subsequent political and military operations within Iraq. Whilst the paper generally supports the counterinsurgency plan that is currently being implemented it identifies a series of challenges that could cause this strategic solution to unravel.

KMT: A Trompe-l’œil Victory

The recent renewal of Pan-Blue’s parliamentary majorityin an almost exact repeat of the 2001 election resultsmasks more changes than it appears both within the two camps and in the respective parties’ appeal to the electorate. Winners of the elections, the opposition parties keep losing voters. On the Green side, the defeat is mainly due to a mix of tactical errors and political factors. However, the Democratic Progressive Party’s vote share still progresses. The low turnout also shows a rise in the voter disaffection towards Taiwan’s highly partisan political debate.

History Trumps Government Unpopularity: The June 2003 Polish EU Accession Referendum

This analysis explains why Poles voted overwhelmingly to join the EU and how the 50% turnout requirement was achieved fairly easily. It argues that most Poles appeared to accept the historical significance of the referendum and de-coupled the issue of EU membership from that of confidence in an extremely unpopular government. This occurred because most key political and social actors, including the opposition parties, called for a Yes vote, while, at the same time, a vigorous campaign by pro-EU civic organisations presented a ‘non-political’ face to the campaign. Although the No camp made tactical errors and had difficulties staying focused on its main arguments, lack of both access to the public media and a convincing or attractive alternative made it extremely difficult for them to mount an effective campaign. At the same time, the stability of the opinion polls in the years leading up to the referendum suggested that most Poles had already made their minds up about the issue well in advance. In spite of the low levels of trust in political parties, partisan cues appeared to be a better predictor of referendum voting behaviour than socio-economic and demographic factors.

Recurrent Varicose Veins after Surgery: A New Appraisal of a Common and Complex Problem in Vascular Surgery*1

Objective. To assess the true incidence, the reflux patterns and the mechanisms responsible for recurrent varicose vein disease according to current definitions and guidelines.Patients and methods. Ninety-three patients (69 female, 24 male, mean age: 48 years) were prospectively evaluated pre- and postoperatively (1 month and 5 years), using clinical and colour duplex examination of both lower limbs. The CEAP score and its modification for recurrence (REVAS) were used for classification.Results. In 113 operated lower limbs, 28 (25%) were found to have a recurrence, 20 of which were symptomatic (20/28, 72%). However, in this group, the mean severity score decreased significantly from 6.5 (SD 3.1) to 5.2 (SD 2.8) (p<0.001, paired t-test).The correlation between the type and cause of recurrence revealed: (1) true recurrent varices in eight limbs (8/28, 29%), primarily caused by neovascularisation, (2) new varicose veins as a consequence of disease progression in seven limbs (7/28, 25%), (3) residual veins in three limbs (3/28, 11%) mainly due to tactical errors (e.g. failure to strip the GSV), (4) complex patterns in 10 limbs (10/28, 36%).In the limbs with recurrence, 42 sources of venous reflux were identified: (1) 19 new sites of venous reflux were due to disease progression (15% of the operated limbs), (2) 13 were caused by neovascularisation (11.5% of the operated limbs), (3) six resulted from tactical failures (5.3% of the operated limbs) and (4) four were due to technical failures (3.5% of the operated limbs).Conclusions. This study shows that the recurrence of varicose veins after surgery is not uncommon. However, the clinical condition of most affected limbs remains improved. Progression of the disease and neovascularisation are responsible for more than half of the recurrences. Rigorous evaluation of patients and assiduous surgical technique might reduce recurrence due to technical and tactical failures.

Recurrent Varicose Veins after Surgery: A New Appraisal of a Common and Complex Problem in Vascular Surgery

Objective. To assess the true incidence, the reflux patterns and the mechanisms responsible for recurrent varicose vein disease according to current definitions and guidelines.Patients and methods. Ninety-three patients (69 female, 24 male, mean age: 48 years) were prospectively evaluated pre- and postoperatively (1 month and 5 years), using clinical and colour duplex examination of both lower limbs. The CEAP score and its modification for recurrence (REVAS) were used for classification.Results. In 113 operated lower limbs, 28 (25%) were found to have a recurrence, 20 of which were symptomatic (20/28, 72%). However, in this group, the mean severity score decreased significantly from 6.5 (SD 3.1) to 5.2 (SD 2.8) (p<0.001, paired t-test).The correlation between the type and cause of recurrence revealed: (1) true recurrent varices in eight limbs (8/28, 29%), primarily caused by neovascularisation, (2) new varicose veins as a consequence of disease progression in seven limbs (7/28, 25%), (3) residual veins in three limbs (3/28, 11%) mainly due to tactical errors (e.g. failure to strip the GSV), (4) complex patterns in 10 limbs (10/28, 36%).In the limbs with recurrence, 42 sources of venous reflux were identified: (1) 19 new sites of venous reflux were due to disease progression (15% of the operated limbs), (2) 13 were caused by neovascularisation (11.5% of the operated limbs), (3) six resulted from tactical failures (5.3% of the operated limbs) and (4) four were due to technical failures (3.5% of the operated limbs).Conclusions. This study shows that the recurrence of varicose veins after surgery is not uncommon. However, the clinical condition of most affected limbs remains improved. Progression of the disease and neovascularisation are responsible for more than half of the recurrences. Rigorous evaluation of patients and assiduous surgical technique might reduce recurrence due to technical and tactical failures.

Tactical Errors: Union And Confederate Armies Were Hampered By Atlanta's Landscape

Tactical Errors: Union And Confederate Armies Were Hampered By Atlanta's Landscape

An overview of strategic alliances

Strategic alliances can be effective ways to diffuse new technologies rapidly, to enter a new market, to bypass governmental restrictions expeditiously, and to learn quickly from the leading firms in a given field. However, strategic alliances are not simple or easy to create, develop, and support. Strategic alliances projects often fail because of tactical errors made by management. By using a well managed strategic alliances agreement, companies can gain in markets that would otherwise be uneconomical. Considerable time and energy must be put forth by all involved in order to create a successful alliance. It is essential that corporations enter into strategic alliances arrangements with a comprehensive plan outlining detailed expectations, requirements, and expected benefits.

ITAMAR RABINOVICH, The Brink of Peace: The Israeli–Syrian Negotiations (Princeton, N.J.: Princeton University Press, 1998). Pp. 298. $35 cloth, $15.95 paper.

Prime Minister Yitzhak Rabin made an astute decision in the summer of 1992 when he entrusted the highly respected rector of Tel Aviv University, Itamar Rabinovich, with the task of reinvigorating the moribund Israeli–Syrian negotiations that had grown out of the Madrid Conference the previous October. Rabinovich had launched a stellar academic career by writing what remains arguably the best study of Syrian domestic politics during the Ba⊂thist era; his subsequent work explores the dynamics of the civil war in Lebanon, the intricacies of Egypt's relations with Palestine during the 1940s and 1950s, and the origins of inter-Arab diplomacy, among many other topics. More important, in 1991 Rabinovich published an authoritative yet accessible overview of the tangled history of direct talks among the governments of Israel and its Arab neighbors in the years immediately after the 1948 war. The book not only undermines the general presumption that the Arab–Israeli dilemma is inherently insoluble, but also elucidates the miscalculations and tactical errors that derailed early attempts to resolve the conflict. Rabinovich was clearly the right person to supervise delicate bargaining with the Syrians, and might have been expected to compose a notable account of his experiences once his term as Israel's chief negotiator came to an end.

The Fate of the Moros: A Cross‐cultural Exploration of Strategies in Complex and Dynamic Decision Making

The ways in which people deal with complex and dynamic problems are shaped by their learning experiences within their culture as well as the functional constraints within which they have to operate. An experiment is described that explores the interaction of culture and ways of problem solving. University students from India and Germany had to work on one of two different versions of a computer‐simulated interactive complex problem. The anaylsis focuses on the strategic aspects of problem solving. Indian and German problem solvers clearly differed in their approach: German students used a more active and control‐oriented strategy and committed fewer strategic and tactical errors. The results form the basis of a discussion on the factors important in the development of problem‐solving expertise.

Who Is Flying This Plane Anyway? What Mishaps Tell Us about Crew Member Role Assignment and Air Crew Situation Awareness

This paper reports a detailed analysis of over 300 civilian incident reports that identified whether loss of situation awareness (SA) was related to air crew role assignment. The results indicate (a) that loss of SA is responsible for an incident more often when the captain is at the controls than when the first officer (FO) is at the controls, and (b) that the pilot flying (PF) is more likely to lose situation awareness than the pilot not flying (PNF). As a result, captains lose SA more often across aircraft types, flight segments, and weather conditions when they are the PF than when they are the PNF. The results also suggest that the person who is flying commits more of the critical errors that lead to an incident. Together, the results indicate that captains lose SA more often and make more tactical errors when they are at the controls than when they are not. Applications of this research include aircrew training, procedure development, and accident/incident analysis.

Acute metabolic decompensation in diabetes mellitus (lecture)

The treatment of acute metabolic decompensation in diabetes mellitus (DM), especially its extreme manifestations - diabetic com - still presents significant difficulties for many endocrinologists, resuscitators and other doctors, although in practice they often have to deal with this. In the scope of this lecture, we are not able to dwell in detail on the pathogenesis, biochemical and clinical features of acute diabetic decompensation of metabolism, therefore, it will mainly examine the most important principles of its treatment and the most frequently encountered diagnostic and tactical errors.

German Unification, Democratization, and The Role of Social Movements: A Missed Opportunity?

Citizen movements were an important factor in triggering the peaceful East German revolution that abolished the communist regime and contributed to achievement of elementary civil rights that are taken for granted in Western democracies. However, the movements failed in their efforts to resist quick German unification via the largely uncontested transplantation of the West German institutional system to East Germany. This article analyzes why the movements could not achieve their aim of a new political order, in their view superior to Western type democracy—one that would guarantee radical democracy and extensive social rights for citizens. Drawing on three prominent perspectives in social movement research it is argued that both internal and external factors contributed to the failure of these movements. Although they might have avoided some minor tactical errors, they had few prospects for strongly influencing the course and result of German unification. Because this outcome was overdetermined, it is incorrect to suggest that the movements missed an opportunity to achieve their goal of radical democracy.

Return to Bull Run: The Campaign and Battle of Second Manassas (review)

BOOK REVIEWS349 Additional chapters outline very well the medical aspects of the Crimean war, with its importance for American military medicine, and the FrancoPrussian war. The roles of Florence Nightingale and of Jean-Henri Dumont and his Red Cross organization are also reviewed. Hard-to-find material on the medical care for Americans involved in the Phillipine Insurrection, Spanish-American War, and the border conflicts with Mexico in 191 1 provide insight into our medical involvement there and do a real service for the general reader. I think that one of the most valuable contributions of Farmcarts to Fords is the very excellent collection of illustrations and photographs. The many graphic pictures related to transportation of the wounded in World War One bring home the stark reality of the medical problems encountered and the transition between horse-drawn vehicles and modern times. I found this section to be well written and the most fascinating part of the book. I would recommend this publication to readers interested in the development of triage systems for transportation of the wounded. It can certainly serve as a very good textbook for a course in the history of military medicine. Ralph C. Gordon Michigan State University Kalamazoo Center for Medical Studies Return to Bull Run: The Campaign and Battle of Second Manassas. By John J. Hennessy. (New York: Simon and Schuster, 1993. Pp. xiv, 607. $27.50.) The Battle of Second Manassas rarely has attracted much attention from military historians. Squeezed in between the Army of Northern Virginia's ferocious assaults during the Seven Days battles to save Richmond and the bloodiest day of the war along the banks of Antietam Creek, Second Manassas has too often served as a postscript to the Union's command problems in the wake of George McClellan's leadership, as a prelude to Robert E. Lee's invasion of the North, or simply as a more costly repeat of the first great battle of the Civil War. John J. Hennessy argues convincingly that Second Manassas was in itself "a campaign of high stakes" at a time when the war's outcome still remained far from decided. Return to Bull Run picks up the military situations in the eastern theater where Robert K. Krick's outstanding Stonewall Jackson and Cedar Mountain ends, in mid-August 1862, and follows the paths of the two armies through the end of the intense battles from August 28 through August 30. Hennessy is adept at explaining the rapidly changing strategic picture of that summer and places it within the context of important political and diplomatic actions outside the Virginia theater of war. There simply is no better analysis ofthe complex maneuvering of the two great armies as they jockeyed for position along 350CIVIL WAR HISTORY the river banks, mountain gaps, and farm fields in the rolling country of northern Virginia in the last two weeks of August 1862. One of the special strengths of Hennessy's analysis is his perceptive insights into the character and competence of the rival commanders and their senior subordinates. Describing Union general John Pope, commander ofthe Army of Virginia, as both self-promoting and politically astute is not new, but rarely do we see the connection between personal views and professional performance so clearly drawn. An ardent Republican with Radical leanings in a generally conservative officer corps, Pope applied his political views as well as his military knowledge in planning his campaign in Virginia. His orders to round up and detain suspected Confederate sympathizers, to remove all protection previously granted to private houses and property, and to hold Southern civilians responsible for any losses suffered by Union troops at the hands ofthe persistant guerrilla bands ofnorthern Virginia revealed the hardline approach to fighting that made him, at least for a while, the darling of the Radicals. Of Pope's subordinates, only a few of whom (such as cavalryman John Buford) shone during the campaign, Gen. Irvin McDowell comes off most poorly; according to Hennessy, McDowell was responsible for "one of the worst tactical errors of any Civil War battle" (466) when his meddling with troop dispositions helped precipitate the collapse of the Union line and the rout of the...

Electronic road pricing: An idea whose time may never come

Hong Kong's experiment with electronic road pricing showed that the technology was completely feasible. However, the government was unable to implement the scheme due to strong opposition from a public that perceived it as an invasion of privacy and a tax increase. This outcome was partly a result of forces unique to Hong Kong's political culture as well as both strategic and tactical errors made by the Hong Kong government in presenting its proposal. However, the Hong Kong experience also raises serious questions about whether a sophisticated road pricing scheme will ever be acceptable in a democratic urban polity.

The effect of familiarity with a neighborhood on territory acquisition

Several authors have suggested that familiarity with the neighborhood around a territory might improve the ability of contestants to compete successfully for that territory. In this study, juvenile Anolis aeneus lizards residing in clearings were allowed to observe, but not enter, artificial homesites for 9 to 12 days. Then the homesites were made accessible to both previous residents and new arrivals to the clearing. The settlement success of new arrivals onto the homesites was dramatically lower than that of comparably-sized previous residents. For both new arrivals and previous residents, the period from first entry to first received attack was an excellent predictor of settlement success, but whereas most previous residents spent many hours on the homesites prior to being attacked by other juveniles, almost all new arrivals were, attacked soon after entering the homesites. Many new arrivals made tactical errors (e.g. joined larger lizards already on the homesites, and then were promptly chased), whereas previous residents almost never joined lizards larger than themselves. In addition, new arrivals which were alone on the homesites were more quickly attacked by neighboring individuals than were previous residents under comparable circumstances. These results suggest that information about a territorial habitat and its inhabitants is an important determinant of territory acquisition success in this species.