Meals on Wheels: Restaurant and Home Meal Production and the Exemption of Food from Sales and Value Added Taxes

This paper discusses efficiency considerations underlying the widespread exemption of food from sales and value added taxes, in contrast to the distributional considerations usually used to justify them, analyzing the implications for tax policy. Although there are increasing returns in both household and market production of meals there are, nonetheless, critical differences between them. Market production is imperfectly competitive leading to average cost pricing with free entry, but because production in the household involves only one firm, any household can appropriate the consumer surplus from its own production and hence marginal cost price. We use a numerical simulation model using 1994 Canadian data with increasing returns to scale in both home and restaurant meals resulting from fixed costs and where a Dixit-Stiglitz Chamberlinian structure is used to represent restaurant meal provision. Because food (along with time and durables) is an input into home provided meals, more than full taxation of food would seem to be justified to offset the non taxation of time inputs into household production, even under constant returns to scale. Because of the differences in pricing rules between market and household production with increasing returns, not only are gains from taxing food higher but they are amplified by also subsidizing food in restaurant use, and even more by subsidizing all marginal cost components of restaurant meal provision (including labour). On efficiency grounds, the exemption of food in sales and value added taxes

Exploration of a Polarized Surface Bidirectional Reflectance Model Using the Ground-Based Multiangle Spectropolarimetric Imager

Accurate characterization of surface reflection is essential for retrieval of aerosols using downward-looking remote sensors. In this paper, observations from the Ground-based Multiangle SpectroPolarimetric Imager (GroundMSPI) are used to evaluate a surface polarized bidirectional reflectance distribution function (PBRDF) model. GroundMSPI is an eight-band spectropolarimetric camera mounted on a rotating gimbal to acquire pushbroom imagery of outdoor landscapes. The camera uses a very accurate photoelastic-modulator-based polarimetric imaging technique to acquire Stokes vector measurements in three of the instrument's bands (470, 660, and 865 nm). A description of the instrument is presented, and observations of selected targets within a scene acquired on 6 January 2010 are analyzed. Data collected during the course of the day as the Sun moved across the sky provided a range of illumination geometries that facilitated evaluation of the surface model, which is comprised of a volumetric reflection term represented by the modified Rahman-Pinty-Verstraete function plus a specular reflection term generated by a randomly oriented array of Fresnel-reflecting microfacets. While the model is fairly successful in predicting the polarized reflection from two grass targets in the scene, it does a poorer job for two manmade targets (a parking lot and a truck roof), possibly due to their greater degree of geometric organization. Several empirical adjustments to the model are explored and lead to improved fits to the data. For all targets, the data support the notion of spectral invariance in the angular shape of the unpolarized and polarized surface reflection. As noted by others, this behavior provides valuable constraints on the aerosol retrieval problem, and highlights the importance of multiangle observations.NASAJPLCenter for Space Researc

Reducing Interanalyst Variability in Photovoltaic Degradation Rate Assessments

The economic return on investment of a commercial photovoltaic system depends greatly on its performance over the long term and, hence, its degradation rate. Many methods have been proposed for assessing system degradation rates from outdoor performance data. However, comparing reported values from one analyst and research group to another requires a common baseline of performance; consistency between methods and analysts can be a challenge. An interlaboratory study was conducted involving different volunteer analysts reporting on the same photovoltaic performance data using different methodologies. Initial variability of the reported degradation rates was so high that analysts could not come to a consensus whether a system degraded or not. More consistent values are received when written guidance is provided to each analyst. Further improvements in analyst variance was accomplished by using the free open-source software RdTools, allowing a reduction in variance between analysts by more than two orders of magnitude over the first round, where multiple analysis methods are allowed. This article highlights many pitfalls in conducting 'routine' degradation analysis, and it addresses some of the factors that must be considered when comparing degradation results reported by different analysts or methods

Turing instabilities in a mathematical model for signaling networks

GTPase molecules are important regulators in cells that continuously run through an activation/deactivation and membrane-attachment/membrane-detachment cycle. Activated GTPase is able to localize in parts of the membranes and to induce cell polarity. As feedback loops contribute to the GTPase cycle and as the coupling between membrane-bound and cytoplasmic processes introduces different diffusion coefficients a Turing mechanism is a natural candidate for this symmetry breaking. We formulate a mathematical model that couples a reaction-diffusion system in the inner volume to a reaction-diffusion system on the membrane via a flux condition and an attachment/detachment law at the membrane. We present a reduction to a simpler non-local reaction-diffusion model and perform a stability analysis and numerical simulations for this reduction. Our model in principle does support Turing instabilities but only if the lateral diffusion of inactivated GTPase is much faster than the diffusion of activated GTPase.Comment: 23 pages, 5 figures; The final publication is available at http://www.springerlink.com http://dx.doi.org/10.1007/s00285-011-0495-

Urinary Perchlorate and Thyroid Hormone Levels in Adolescent and Adult Men and Women Living in the United States

BACKGROUND: Perchlorate is commonly found in the environment and known to inhibit thyroid function at high doses. Assessing the potential effect of low-level exposure to perchlorate on thyroid function is an area of ongoing research. OBJECTIVES: We evaluated the potential relationship between urinary levels of perchlorate and serum levels of thyroid stimulating hormone (TSH) and total thyroxine (T(4)) in 2,299 men and women, ≥ 12 years of age, participating in the National Health and Nutrition Examination Survey (NHANES) during 2001–2002. METHODS: We used multiple regression models of T(4) and TSH that included perchlorate and covariates known to be or likely to be associated with T(4) or TSH levels: age, race/ethnicity, body mass index, estrogen use, menopausal status, pregnancy status, premenarche status, serum C-reactive protein, serum albumin, serum cotinine, hours of fasting, urinary thiocyanate, urinary nitrate, and selected medication groups. RESULTS: Perchlorate was not a significant predictor of T(4) or TSH levels in men. For women overall, perchlorate was a significant predictor of both T(4) and TSH. For women with urinary iodine < 100 μg/L, perchlorate was a significant negative predictor of T(4) (p < 0.0001) and a positive predictor of TSH (p = 0.001). For women with urinary iodine ≥ 100 μg/L, perchlorate was a significant positive predictor of TSH (p = 0.025) but not T(4) (p = 0.550). CONCLUSIONS: These associations of perchlorate with T(4) and TSH are coherent in direction and independent of other variables known to affect thyroid function, but are present at perchlorate exposure levels that were unanticipated based on previous studies

Maternal prenatal depression is associated with decreased placental expression of the imprinted gene PEG3.

BACKGROUND: Maternal prenatal stress during pregnancy is associated with fetal growth restriction and adverse neurodevelopmental outcomes, which may be mediated by impaired placental function. Imprinted genes control fetal growth, placental development, adult behaviour (including maternal behaviour) and placental lactogen production. This study examined whether maternal prenatal depression was associated with aberrant placental expression of the imprinted genes paternally expressed gene 3 (PEG3), paternally expressed gene 10 (PEG10), pleckstrin homology-like domain family a member 2 (PHLDA2) and cyclin-dependent kinase inhibitor 1C (CDKN1C), and resulting impaired placental human placental lactogen (hPL) expression. METHOD: A diagnosis of depression during pregnancy was recorded from Manchester cohort participants' medical notes (n = 75). Queen Charlotte's (n = 40) and My Baby and Me study (MBAM) (n = 81) cohort participants completed the Edinburgh Postnatal Depression Scale self-rating psychometric questionnaire. Villous trophoblast tissue samples were analysed for gene expression. RESULTS: In a pilot study, diagnosed depression during pregnancy was associated with a significant reduction in placental PEG3 expression (41%, p = 0.02). In two further independent cohorts, the Queen Charlotte's and MBAM cohorts, placental PEG3 expression was also inversely associated with maternal depression scores, an association that was significant in male but not female placentas. Finally, hPL expression was significantly decreased in women with clinically diagnosed depression (44%, p < 0.05) and in those with high depression scores (31% and 21%, respectively). CONCLUSIONS: This study provides the first evidence that maternal prenatal depression is associated with changes in the placental expression of PEG3, co-incident with decreased expression of hPL. This aberrant placental gene expression could provide a possible mechanistic explanation for the co-occurrence of maternal depression, fetal growth restriction, impaired maternal behaviour and poorer offspring outcomes.The Manchester cohort was supported by Manchester National Institute for Health Research (NIHR) Biomedical Research. The Queen Charlotte’s cohort was supported by the Medical Research Council (MRC) (Eurostress), National Institutes of Health (R01MH073842) and the Genesis Research Trust. The MBAM cohort was supported by the Genesis Research Trust. A.B.J. was supported by a Biotechnology and Biological Sciences Research Council (BBSRC) Doctoral Training Grants (DTG) studentship and subsequently MRC project grant MR/M013960/1. S.J.T. was supported by BBSRC project grant BB/J015156/1. L.E.C. was supported by an Imperial College London Ph.D. studentship and both L.E.C. and P.G.R were supported by the NIHR Imperial Biomedical Research Centre

Genera of arbuscular mycorrhiza occurring within the rhizospheres of Octomeles sumatrana and Anthocephalus chinensis in Niah, Sarawak, Malaysia

Octomeles sumatrana and Anthocephalus chinensis are two non-commercial tree species with future potential as plantation species in Malaysia. In order to understand the habitat in which such species grow, a study on the species as well as organisms related to them is crucial. The objectives of this study were to investigate the soil properties in which the two species grow and the associated mycorrhiza occurring within their rhizospheres. Results revealed that the properties of rhizosphere soils and the composition of arbuscular mycorrhiza varied with location. Based on the spore count method, the mean number of spores ranged from 45–142 per 50 g dry soil. The rhizosphere of O. sumatrana at the Niah Forestry Research Station recorded the highest number of spores. Meanwhile, the most probable number method showed values ranging from 6.5–16.0 per gram of dry soil, with the highest value recorded for O. sumatrana at the Niah National Park. A. chinensis showed the lowest values for both methods. Glomus was found to be dominant in the rhizospheres of both species followed by Acaulospora and Gigaspora. O. sumatrana was found to be a better host plant than A. chinensis in terms of supporting the sporulation of mycorrhiza. This is believed to be closely related to the ability of the root system to make the rhizosphere more suitable for reproduction and development of mycorrhiza spores, besides being affected by soil properties

Collinear and Soft Limits of Multi-Loop Integrands in N=4 Yang-Mills

It has been argued in arXiv:1112.6432 that the planar four-point integrand in N=4 super Yang-Mills theory is uniquely determined by dual conformal invariance together with the absence of a double pole in the integrand of the logarithm in the limit as a loop integration variable becomes collinear with an external momentum. In this paper we reformulate this condition in a simple way in terms of the amplitude itself, rather than its logarithm, and verify that it holds for two- and three-loop MHV integrands for n>4. We investigate the extent to which this collinear constraint and a constraint on the soft behavior of integrands can be used to determine integrands. We find an interesting complementarity whereby the soft constraint becomes stronger while the collinear constraint becomes weaker at larger n. For certain reasonable choices of basis at two and three loops the two constraints in unison appear strong enough to determine MHV integrands uniquely for all n.Comment: 27 pages, 14 figures; v2: very minor change