Thursday, May 15, 2025


University of Bath Press Release

Lower taxes on Heated Tobacco Products are subsidising tobacco industry – new research

Governments missing out tax revenues, hampering health policy

 

Governments which impose lower taxes on heated tobacco products in the hope of encouraging smokers away from conventional cigarettes are effectively subsidising the tobacco industry, missing out on much-needed tax revenues and hampering their own public health initiatives, new research from the University of Bath shows.

Researchers examined the effect of tax changes on the tobacco market in Ukraine, which has become one of the few countries in the world to apply equivalent specific tobacco taxes to traditional cigarettes and heated tobacco products (HTPs).

Unlike conventional cigarettes where tobacco is burnt, and e-cigarettes which contain nicotine but not tobacco, HTPs heat tobacco to produce an inhalable aerosol. Demand for HTPs has soared in recent years as consumers look for what many regard as a less harmful product that gives a similar experience to traditional cigarettes.

In many countries, HTPs are subject to lower tax rates and lighter regulation than traditional cigarettes but the study showed lower tax rates were benefiting the tobacco companies’ bottom lines at the expense of the consumer and government coffers.

“Our study showed that tobacco companies positioned HTPs as premium products alongside their premium cigarettes. When the tax regime in Ukraine changed, the selling price point in the market didn’t change, it just resulted in the industry making less profits. This suggests that governments which apply lower taxes to HTPs are only succeeding in boosting tobacco industry profits and depriving themselves of tax revenue – essentially, they are granting a subsidy,” said lead researcher Dr Zaineb Sheikh of the university’s Tobacco Control Research Group.

Dr Sheikh said the study - Examining cigarette, heated tobacco, and e-cigarette market pricing and tax passthrough in Ukraine during the 2019-2022 tax reforms – sheds light on how tobacco companies translated taxes on HTPs into retail prices for consumers, which she said would be invaluable information for policymakers and public health strategy.

Traditional cigarettes continue to account for the largest share of the market in Ukraine but demand for HTPs and e-cigarettes, touted by tobacco companies as lower-risk options for smokers, is surging in what the researchers called ‘a new frontier in global tobacco control efforts’. Recent analysis from the Institute for Global Tobacco Control showed that, in Ukraine, HTP sales rose 278% from 2019 to 2022 while sales of cigarettes declined.

“These new products are often marketed as reduced-risk alternatives, appealing particularly to younger consumers who are often drawn to the technological allure of these devices. However, the long-term health effects of these products remain uncertain, and while some evidence suggests some of these novel products may assist in smoking cessation, others indicate limited or inconclusive efficacy or that they may undermine smokers’ efforts to quit,” Dr Sheikh said.

Another recent study by the Tobacco Research Control Group questioned claims that data from clinical studies proves HTPs are less harmful for health than conventional cigarettes. Researchers examined the data from 40 clinical trials on the potential health effects of HTPs and determined the overall findings from the studies to be inconclusive.

Co-researcher Dr Rob Branston of the University of Bath School of Management said the tobacco industry continually adapted its pricing strategies to mitigate the impact of higher taxes on its profits, often undermining public health objectives.

He said tax harmonisation such as that undertaken by Ukraine aligns with World Health Organization (WHO) recommendations, which emphasise that uniform taxation can prevent market segmentation and the emergence of products designed to circumvent existing regulations.

“But the taxation of such novel products has been inconsistent across different countries, with many jurisdictions applying lower tax rates or failing to tax these new products at all, so understanding how the industry responds to their tax increases has become more urgent,” Dr Branston said.

“There is some evidence that e-cigarettes may help smokers on the journey towards quitting but our view is the same cannot be argued for HTPs and nor is there compelling independent evidence that they are less harmful than combustible cigarettes – so they should be taxed accordingly,” he added.

The research team comprised Dr Sheikh, Dr Branston, Lilia Olefir of the Smoke Free Partnership in Brussels (previously of the Life advocacy Center in Kiev Ukraine), and Dr Kevin Welding of Johns Hopkins University Bloomberg School of Public Health.

ENDS/tr

Notes to editors 

  • For more information please contact the University of Bath Press office at press@bath.ac.uk

The University of Bath

The University of Bath is one of the UKs leading universities, with a reputation for high-impact research, excellence in education, student experience and graduate prospects. We are ranked in the top 10 of all of the UKs major university guides. We are also ranked among the worlds top 10% of universities, placing 150th in the QS World University Rankings 2025. Bath was rated in the worlds top 10 universities for sport in the QS World University Rankings by Subject 2024.

Research from Bath is helping to change the world for the better. Across the Universitys three Faculties and School of Management, our research is making an impact in society, leading to low-carbon living, positive digital futures, and improved health and wellbeing. Find out all about our Research with Impact: https://www.bath.ac.uk/campaigns/research-with-impact/

The Tobacco Control Research Group

The Tobacco Control Research Group (TCRG) at the University of Bath is part of STOP, a global tobacco industry watchdog whose mission is to expose the tobacco industry tactics that undermine public health. Comprised of a network of academic and public health organisations, STOP researches and monitors the tobacco industry, shares intelligence to counter its tactics, and exposes its misdeeds to a global audience. STOP is funded by Bloomberg Philanthropies as part of the Bloomberg Initiative to Reduce Tobacco Use (BI). TCRG is a multidisciplinary, international research group that examines how companies influence health and policy and evaluates and provides evidence for policy change.

 

 

 

 

Researchers from The University of Warwick warn marginalized young adults in low- and middle-income countries face “growing online abuse”




University of Warwick





A major new international study has found that young adults in low- and middle-income countries who are sex workers, gay men, transgender or living with HIV are facing a surge in online abuse - from harassment and blackmail to the non-consensual sharing of intimate images.  

Researchers from The University of Warwick’s Centre for Interdisciplinary Methodologies warn this abuse is becoming increasingly normalised and is moving between online and in-person threats, with most victims having little access to support or justice. 

The study — the largest of its kind — focuses on Colombia, Ghana, Kenya and Vietnam, and reveals how stigma, harassment, digital exclusion and fear are creating major barriers to accessing essential health information and support online for some of society’s most marginalised  groups. 

More than 300 young adults aged 18 to 30, along with 41 experts and leaders from UN agencies, governments, HIV support networks and civil society, were interviewed for the study.  

The research was carried out by an international consortium of academics, human rights lawyers, health advocates, young leaders, and community-led organisations, with support from The University of Warwick’s Centre for Interdisciplinary Methodologies and funding from Fondation Botnar, a Swiss foundation. 

The consortium included the Ghana Network of Persons living with HIV, the Global Network of People Living with HIV, Kenya Legal & Ethical Issues Network on HIV and AIDS, Privacy International (UK), Restless Development, STOPAIDS, Universidad de los Andes (Colombia) and the Vietnam Network of People Living with HIV. 

The research comes as the World Health Organization (WHO) reviews its Global Strategy on Digital Health, which aims to help countries integrate digital health tools into their healthcare systems to improve delivery, reduce inequalities and promote health equity. It also follows repeated calls from the UN for online platforms to be regulated to stop the spread of harmful misinformation and abuse, including a Global Digital Compact approved in 2024. 

Key findings: 

Young adults described a wide range of obstacles to safely accessing health information and support online: 

  • Cost and connectivity: In Kenya and Ghana, participants described being forced to choose between buying food or mobile data. Some sex workers and young women fall into debt trying to stay online, cutting them off from both income and essential health support. 

  • Stigma and exclusion: In Colombia, some transgender participants say they avoid social media altogether due to frequent harassment. In Vietnam, fear of being "outed" as a person living with HIV has led many to self-censor online. 

  • Digital gender divide: Young women reported having to rely on male partners for access to phones or mobile data, and said restrictive gender norms were limiting their digital freedom 

  • Surveillance fears: Across all four countries, participants fear their online activities might be monitored by their family or community, especially for those who have no choice but to share phones. In Ghana, where a draconian anti-homosexuality bill is progressing through Parliament, young adults fear being reported to authorities if they are identified online as part of a sexual minority 

  • Online abuse: Over three-quarters of participants described online abuse against themselves or friends, including stalking, blackmail, extortion, and violent threats, particularly among women, LGBTQ+ individuals and sex workers. Some described how this abuse carries over into in-person encounters and is increasingly seen as a normal part of life. Few who reported abuse were able to access support or see any meaningful action from police, law enforcement or tech companies. 

  • Resilience: Young activists described relying on community networks for support and advice, and shared visions for the digital future.  

In Ghana, a gay man was ambushed by attackers after being lured through a fake online romantic conversation. 

In Vietnam, a young man was blackmailed after hackers sent doctored images to his contacts. 

In Colombia, transgender sex workers reported being stalked and attacked after their phone numbers and photos were reposted from one escort site to another without their knowledge or consent. 

In Kenya, a young woman said she was evicted at just 14 years old, when a healthcare worker accidentally revealed her HIV status via a text reminder sent to a phone the young woman shared with family. 

Many young adults told the researchers that reporting abuse does not help and can even make things worse. In Ghana, one participant said a friend who reported an assault was questioned by police about being in a same-sex relationship. 

The UN recognises access to online health information and support as a fundamental part of the right to health. But the study reveals how far this right remains out of reach for many. 

Professor Sara (Meg) Davis, the report’s lead researcher at The University of Warwick’s Centre for Interdisciplinary Methodologies, said: 

“The issues we’ve documented have real consequences, not just for physical health, but for mental wellbeing, access to services, and young adults’ futures. We believe in the power of digital health, but this is a wake-up call that governments, UN agencies and others need to hear. Young adults are paying the cost, literally and psychologically, of connecting online so that they can access information and support for their health.  

“Recent cuts to Overseas Development Assistance funding in the United States, United Kingdom and Europe mean that global institutions that were at the forefront of this work are faltering, and the likelihood of countries meeting the Sustainable Development Goals is in jeopardy.” 

Dr. Bernard Koomson, co-author of the report and a postdoctoral fellow at The University of Warwick’s Centre for Interdisciplinary Methodologies (CIM), said:  

“Young adults in our study are clear that they want to use digital tools to support their health, but not at the expense of their privacy, safety or dignity. Their experiences highlight that government regulation is falling behind the pace of digital innovation.” 

Mike Podmore, Chief Executive Officer at STOPAIDS, said: 

 “The growing use of digital technologies in the global HIV response has the potential to advance the right to health—but young people living with and affected by HIV are facing online harms that deepen existing inequalities. This abuse undermines their wellbeing and ability to access digital health services or advocate for their rights.” 

Dr. Catalina Gonzalez, a research scientist at Center for Sustainable Development Goals for Latin America and the Caribbean (CODS), Universidad de los Andes in Colombia,, said:

“Our report calls for a bold reimagining of digital inclusion — one that empowers marginalized voices, protects against harm, and builds a future where technology serves as a force for equity, dignity, and opportunity for all.” 

Allan Maleche, Executive Director of The Kenya Legal & Ethical Issues Network on HIV and AIDS (KELIN), said:

"Digital health must be grounded in human rights, equity, and inclusion. The Digital Health and Rights Project underscores the urgent need for legal and policy reforms to ensure access, privacy, and protection from tech-enabled abuse, especially for youth and communities living with HIV." 

Dong Duc Thanh, Chairman of the Vietnam Network of People living with HIV (VNP+), said:

For young people living with HIV and young key populations, the digital space can sometimes feel unsafe, with risks like stigma, discrimination and breaches of privacy. To make sure technology becomes a source of strength and empowerment for every young person, we must come together to create a digital world that is safe, fair, and inclusive — where every voice is heard, and no one is left behind."  

The study calls on health ministries, lawmakers and the World Health Organization, to: 

  • Prioritise the right to digital inclusion to tackle health inequality; and ensure health services remain available through both digital and non-digital channels, to avoid excluding those without internet access, 

  • Take urgent action against Technology-Facilitated Abuse (TFA), using a survivor-centred approach in which survivors have a central voice in decision-making. Governments must strengthen laws, train law enforcement and hold tech companies accountable through effective regulation, 

  • Strengthen digital privacy protections by enforcing strong data protection laws, and informing the public about their rights and available remedies when those rights are infringed, and 

Invest in youth leadership and civil society by ensuring young adults have a meaningful role in shaping digital health policies and strategies, including the next Global Health Strategy. 

The researchers are launching the report at a webinar on 12 May at 2pm UK time. They are also holding an online and in-person panel discussion at the World Health Assembly in Geneva on May 21 with UN agencies and youth leaders.  

 

Credit ratings are a key check on CEO overconfidence in corporate acquisitions



Heriot-Watt University
Professor Patrycja Klusak, an expert in credit ratings agencies at Heriot-Watt University in Scotland 

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Research co-author Professor Patrycja Klusak, an expert in credit ratings agencies at Heriot-Watt University.

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Credit: Heriot-Watt University





Overconfident chief executives and their risky behaviours can be partly restrained through credit ratings, new research finds.

Researchers led by Bangor University in Wales in the United Kingdom and other institutions including Heriot-Watt University in Edinburgh, Scotland, Vlerick Business School in Brussels, Belgium and The University of Aberdeen in Scotland found that the creditworthiness of a company can hugely influence how its chief executive behaves – especially during corporate mergers and acquisitions (M&A).

The research, which is published in the journal, European Financial Management, is based on data from 916 firms in the United States who were rated by American credit ratings agency S&P (previously Standard & Poor’s) between 2006 and 2019. Credit rating agencies are companies that assess the creditworthiness of financial institutions, companies and governments.

The researchers say their paper is the first to suggest that credit ratings agencies, through their rating actions and outlooks, can effectively restrain chief executive overconfidence, thereby serving as external monitors of managerial behaviour.

Paper lead author Dr Shee-Yee Khoo, a Lecturer in Finance at Bangor University’s Bangor Business School, said: “Our research shows that when companies risk a credit downgrade, even overly confident chief executives are more likely to think twice before making risky acquisitions.

“This highlights the important role credit ratings play in corporate governance. Rather than simply reflecting a firm’s financial health, credit ratings can influence strategic decisions by curbing excessive risk-taking. Faced with the potential loss of access to low-cost debt, even the most self-assured chief executives become more cautious, demonstrating that credit rating agencies can effectively reshape corporate behaviour beyond financial metrics alone.”

The researchers found that overconfident chief executives increase their acquisition activity more than their rational peers when their company’s credit rating is rising from lower levels, making the cost of debt cheaper. But conversely, when their company has a high credit rating that could be downgraded, overconfident chief executives become more cautious than their rational peers, fearing loss of access to low-cost debt.

Specifically, firms managed by overconfident chief executives that were facing a potential downgrade from an ‘investment grade’ credit rating – which signifies a relatively low risk of default – to a ‘speculative grade’ credit rating – which indicates a higher risk of default – saw a 15.7 percentage point drop in the likelihood of acquisition activity, compared to their rationale counterparts.

Co-author Patrycja Klusak, an expert in credit ratings agencies and Professor of Accounting and Finance at Heriot-Watt University’s Edinburgh Business School, explained: “This behavioural shift underscores the monitoring power of rating agencies: the threat of a downgrade appears to temper even the boldest executive impulses.

“Overconfidence in leadership is a double-edged sword. On one hand, bold decision-making by chief executives can lead to visionary strategies and drive innovation. On the other hand, unchecked confidence often results in poor judgement, misjudged acquisitions and long-term value destruction.”

Despite the high levels of responsibility they carry and high expectations around their decision-making, chief executives are “just as likely to succumb to irrational behaviour as anyone else,” Professor Klusak adds.

Professor Thanos Verousis, Professor of Sustainable Finance at Vlerick Business School in Belgium, said: “Our research demonstrates that credit ratings do more than just signal financial health to investors – they actively shape executive decision-making.

“This external control mechanism is particularly important given that traditional corporate governance structures may not always effectively curb the risks associated with chief executive overconfidence.”

Dr Huong Vu, Lecturer in Finance at the University of Aberdeen, said credit ratings have been found to be a crucial consideration in shaping most corporate executives’ debt policies, alongside financial flexibility. She added: “Our study offers a more nuanced perspective. It shows that rating agencies, through their rating decisions, send a clear signal that even overconfident chief executives cannot ignore – steering them toward more value-enhancing investment policies that protect long-term shareholder value.”

Overconfident managers tend to overestimate the value they can create; underestimate risks and engage in highly complex transactions that can destroy a firm’s value, the researchers explain. Overconfident managers also prefer to use cash or low-cost debt than equity to finance investments. This reflects their belief that their company’s own equity – its shares – are undervalued by the stock market. Their preference for debt also explains the sensitivity of overconfident managers to negative credit ratings – which can limit their access to low-cost debt.

As M&A decisions continue to be a key lever for corporate growth – and potential risk – understanding executive psychology, and the subtle tools that can influence it, is more important than ever, the researchers say.

The research team also includes Bennett Institute for Public Policy at the University of Cambridge; the ClimaTRACES Lab in Judge Business School at the University of Cambridge and the Bennett Institute for Innovation and Policy Acceleration at the University of Sussex.

The research is entitled Restraining overconfident CEOs through credit ratings.

 

People who swap mundane jobs for meaningful careers still do it tough: study



A decade-long study of snowsport instructors has revealed what it means to seek a career that puts enjoyment and personal growth above profits and deadlines




RMIT University





A decade-long study of snowsport instructors has revealed what it means to seek a career that puts enjoyment and personal growth above profits and deadlines.

With workers increasingly abandoning the traditional nine-to-five in favour of flexible schedules and locations, the study explored those who left conventional jobs to pursue careers in the snowfields.

But the research in the International Journal of Research in Marketing, found turning a hobby like skiing into a career can be taxing, requiring sacrifices while reducing financial security.

Study co-author Dr Marian Makkar from RMIT University said research participants mainly left their day jobs because they were tired of every day, mundane routines.

“Escaping the daily grind in search for a more meaningful career was the main motivation but it didn’t come without sacrifices,” Makkar, a senior lecturer in marketing, said.

“We heard stories of financial, mental and physical sacrifice but overwhelmingly participants reported experiencing significant personal growth and fulfilment.”

Researchers studied the lived experiences of snowsport instructors in New Zealand, Japan and Canada who travelled around the world for work, going from winter to winter with no summer in between.

Makkar said participants usually earnt just enough money to maintain their lifestyle, constantly travelling with their possessions in one or two bags, including the gear they need for their work.

This was different to digital nomads, Makkar said, who usually aimed to reduce their productive time while boosting their leisure time.

“Although digital nomads and snowsports instructors shared some traits, such as a pursuit to escape the ordinary, they lived different lifestyles,” she said.

Makkar said our workforce was at a turning point as employers rushed to draw lines between flexibility and perceived productivity, while employees increasingly seek meaningful experiences at work.

“For employees, there’s never been a better time to demand flexibility or consider dumping nine-to-five roles for careers that are more meaningful,” she said.

“But it’s up to stubborn employers to embrace this shift or risk facing a productivity dive, perhaps even losing large chunks of their workforce.”

Previous research shows remote work can increase employee happiness by up to 20% but until now, researchers had not fully explored the experiences of people who turn their pursuits of fulfilment into their careers, Makkar said.

“These workers are after feelings of accomplishment, a life of virtue and greater meaning in life,” she said.

“Happiness can be fleeting and short lived but hard work and setting big goals and developing skills to get there is what can bring long term life satisfaction and fulfillment.”

One participant in the study said: “I remember at university my first management lecturer said, ‘you could go on to be a CEO, be on $300,000 a year and have a month off every year to go skiing,’ and I said, ‘or I could go skiing every day and still afford to eat and pay my rent. It’s all I really need, isn’t it?’”

But the snow life wasn’t for everyone; Makkar said some participants eventually returned to the comfort of a more traditional nine-to-five job.

This often happened when participants felt they had nothing else to gain from persisting in their snowsports career.

Others left when they realised the lifestyle was not sustainable due to precarious working conditions, minimal wages, relying on the weather to produce snow, and unfair compensation and fixed-term contracts.

Some former instructors discovered creative ways to enjoy fulfilling and meaningful experiences, even as they moved into a more settled phase of life.

Another participant, Ryan, left full-time instructing but continued to return to a ski school where he previously taught.

“As I’m getting a bit older, I’m more open to other things if other opportunities come around,” he said.

“If I could earn enough money to still go snowboarding for a bit of the year … I wouldn’t necessarily rule that out.”

Makkar said the study’s insights could also be applicable in examining other non-traditional work, such as social media influencers.

“Like snowsport instructors, influencers often start with a passion and skill for a particular hobby,” she said.

“But they eventually must manage the career’s demands and dealing with what can be a gruelling experience being an influencer entrepreneur.”

‘Eudaimonic consumption careers’, with co-authors Ann-Marie Kennedy, Marian Makkar and Samuelson Appau, is published in the International Journal of Research in Marketing. doi.org/10.1016/j.ijresmar.2025.03.007

 

More efficient method developed to monitor drivers’ attention levels


Researchers at the URV have developed a system based on radar and reflective surfaces that monitors drivers’ movements and determines their state of alertness


Universitat Rovira i Virgili

Detail of the low-cost RADAR unit that researchers from the NEPHOS research group have used in the prototype. 

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Detail of the low-cost RADAR unit that researchers from the NEPHOS research group have used in the prototype.

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Credit: Universitat Rovira i Virgili




Fifty-two people have died on Catalan roads so far this year, according to data from the Catalan Traffic Service. Although there have been fewer accidents in the first four months of the year than in the same period last year, accidents continue to have a terrible impact: more than 3,500 people were involved in 2,414 traffic accidents in 2024, 48 of them with fatalities. In more than 85% of cases, the human factor is to blame with distractions, fatigue, drowsiness, and consumption of alcohol and other substances being recurrent causes. Aware of this, the automotive industry is working on active safety systems that, among other things, monitor drivers' alertness and warn them when they are not paying attention. Researchers from the NEPHOS research group have developed a prototype capable of doing this more efficiently than conventional systems.

The system they propose is relatively simple and therein lies its main strength. A small, low-cost radar device capable of emitting and detecting electromagnetic waves is mounted on the driver's sun visor. Two Frequency Selective Surfaces (FSS) are placed on the headrest on either side of the driver's head. Each surface modifies the radar waves in such a way that, when they bounce back to the receiver, the receiver is able to distinguish which surface they are coming from: right or left. When the driver moves his head, the line of sight between the radar and one of the FSS surfaces is blocked to a greater or lesser extent. In this way, the system is able to monitor the driver's movements.

The research team calibrated the system in the laboratory and inside a car (moving and stationary) in order to relate head movements to the driver’s state of attention at the wheel. With the information gathered in the experimental tests, they developed an algorithm that identifies the driver's state of attention based mainly on the frequency of head movements: "When you drive, you normally look straight ahead, with small changes in the direction of your head to check the mirrors and the sides; the movements are different when you are distracted", explains Farid Morabet, researcher at the Department of Electrical, Electronic and Automatic Engineering.

Thanks to its simplicity this proposal has great advantages over conventional systems. While many use a camera that records the driver, the URV alternative relies on radar technology. This has more benefits than one might expect. As the technique involves no image, there are no issues concerning image rights or privacy. Also, the hardware can be optimised and simplified, significantly reducing manufacturing and maintenance costs and energy consumption: "You don't need a big computer; a small microprocessor is able to do the calculations," explain the researchers. Another distinguishing feature of the prototype is its so-called "acoustic immunity". Systems that detect the positioning of objects by ultrasound - in the same way that bats do - are vulnerable to acoustic interference. This is not the case with radar, which has another advantage over cameras insofar as it does not depend on lighting conditions.

Despite the potential of this technology, Morabet is cautious about its application: "It will take a lot of field testing and a long validation process before it can be implemented.” In addition to developing the prototype, the researchers have discovered other possible uses of FSS surfaces in motion detection, with very diverse potential implications. They are currently working on a system that can recognise more complex driver gestures, which can be used to control vehicle accessories such as the radio or heating. Other ways this technology can be applied are in improving accessibility and autonomy for people with reduced mobility and, in medicine, in developing wearable communication systems that can read biomarkers, thus eliminating the need for invasive procedures.

Reference: F. Morabet, A. Lazaro, M. Lazaro, R. Villarino and D. Girbau, "Driver Activity Monitoring Based On Modulated Frequency Selective Surface and Millimeter-Wave Radar," in IEEE Sensors Journal, doi: https://doi.org/10.1109/JSEN.2025.3544644



 

Laboratory and real-world testing allowed researchers to draw a relationship between head movements and the driver’s state of attention.

Credit

Universitat Rovira i Virgili

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