16 research outputs found

    Reducing poverty and inequality through tax-benefit reform and the minimum wage: the UK as a case-study

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    Atkinson’s book Inequality: What Can Be Done? (Harvard University Press, 2015) sets out a range of concrete proposals aimed at reducing income inequality, which cover a very broad span but include major changes to the income tax and social transfers system and the minimum wage. These are framed with specific reference to the UK but have much broader relevance in demonstrating how substantial the impact on inequality of such measures could be. This paper assesses the first-round effects of these tax, transfer and minimum wage reforms on income inequality and poverty based on a microsimulation approach using EUROMOD. The reforms involve a significantly more progressive income tax structure, a major increase in the minimum wage to the level which is estimated to represent the ‘Living Wage’, and alternative routes to reforming social transfers – either to strengthen the social insurance element or to restructure the entire system as a Participation Income (a variant of Basic/Citizen’s Income). The results show how the first-round effects of either set of tax and transfer proposals would be to substantially reduce the extent of income inequality and relative income poverty and the paper draws out how the two approaches differ in their effects. The additional impact of raising the minimum wage to the Living Wage is modest, reflecting in particular the position of beneficiaries in the household income distribution and the offsetting effects on household income of the withdrawal of means-tested cash transfers

    Психологические особенности последипломного образования

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    The conception of professional formation of person is considered as a psychological basement of uninterrupted education. Also development technologies of postgraduate education is analyze

    Stimulated Raman scattering microscopy with spectral phasor analysis : applications in assessing drug-cell interactions

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    Statins have displayed significant, although heterogeneous, anti-tumour activity in breast cancer disease progression and recurrence. They offer promise as a class of drugs, normally used for cardiovascular disease control, that could have a significant impact on the treatment of cancer. Understanding their mode of action and accurately assessing their efficacy on live cancer cells is an important and significant challenge. Stimulated Raman scattering (SRS) microscopy is a powerful, label-free imaging technique that can rapidly characterise the biochemical responses of live cell populations following drug treatment. Here, we demonstrate multi-wavelength SRS imaging together with spectral phasor analysis to characterise a panel of breast cancer cell lines (MCF-7, SK-BR-3 and MDA-MB-231 cells) treated with two clinically relevant statins, atorvastatin and rosuvastatin. Label-free SRS imaging within the high wavenumber region of the Raman spectrum (2800-3050 cm -1) revealed the lipid droplet distribution throughout populations of live breast cancer cells using biocompatible imaging conditions. A spectral phasor analysis of the hyperspectral dataset enables rapid differentiation of discrete cellular compartments based on their intrinsic SRS characteristics. Applying the spectral phasor method to studying statin treated cells identified a lipid accumulating phenotype in cell populations which displayed the lowest sensitivity to statin treatment, whilst a weaker lipid accumulating phenotype was associated with a potent reduction in cell viability. This study provides an insight into potential resistance mechanisms of specific cancer cells towards treatment with statins. Label-free SRS imaging provides a novel and innovative technique for phenotypic assessment of drug-induced effects across different cellular populations and enables effective analysis of drug-cell interactions at the subcellular scale

    Bypassing Progressive Taxation: Fraud and Base Erosion in the Spanish Income Tax (1970-2001)

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    Disentangling annuities and transfers: the case of Greek retirement benefits

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    The aim of this paper is to estimate the relative importance of annuities and transfers in Greek retirement benefits and to assess their impact on intergenerational and intragenerational equity. We analyse a large sample of private sector workers retiring in 2008. Adopting a longitudinal approach, we compute the net present value of contributions paid and benefits received by individuals over their life course. We define the difference between the two as the implicit transfer, which can be either positive or negative. Lifetime retirement benefits are calculated both according to the rules in place at the time of retirement, and after the spending cuts introduced in 2010-2013. Our findings suggest that for the vast majority of retirees pension benefits are heavily subsidized, i.e. exceed the actuarially fair level paid for by social contributions. Austerity policies have reduced but not eliminated this subsidy

    Converging crime rates among European countries? A note

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    Purpose - Social change and modernization theories postulate that as countries grow they gradually move toward a condition of similarity in various spheres exhibiting similar economic and social traits. The purpose of this paper is to investigate whether a process of convergence in terms of criminality levels is present in the case of European countries. Design/methodology/approach - The research question at hand is tackled through conventional s and ß-convergence methodologies and a battery of unit root tests in the case of 16 European countries over the period 1972-2012. Findings - The findings reported, herein, are quite uniform irrespective of the empirical methodology employed to investigate the issue at hand. The result points to a process of convergence in terms of crime rates. However, this convergence process, although present and statistically traceable, is a rather gradual one as this is depicted both by the value of the ß-coefficient as well as by the trend of the coefficient of variation. Originality/value - Most of the studies in this strand of the literature focus on investigating the association between economic conditions such as unemployment and crime or on the effectiveness of crime thwarting policies. To the best of the knowledge, this is the first paper that addresses the issue of convergence in terms of crime rates in the case of European countries. © Emerald Publishing Limited

    Urology residency training in Greece. Results from the first national resident survey.

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    BACKGROUND AND OBJECTIVES: This is the first national survey assessing Greek Urology residency programs. The main objective of this study is to assess the level of confidence and perception of Greek Urology residents regarding their educational program and detect areas of improvement. MATERIAL AND METHODS: A 51-question survey was developed via an electronic platform and answered by 91 out of 104 Greek residents from March 2019 until May 2019. Fisher’s exact test, chi-squared test and Kruskal-Wallis test were used with statistical significance set at p = .05. RESULTS: The median overall satisfaction regarding surgical training was 6/10 regardless of working schedule, working in a University Department, PGY or number of residents in clinic. Most residents have not performed any scrotal ultrasound or pressure-flow-studies; however, they are more familiar with KUB ultrasound. Double-J stent insertion and cystoscopy were common procedures for residents. Bureaucracy was reported as a major issue by 70.4% of residents. ESWL has not been performed by 80.2% of residents, 58.2% residents performed less than 10 ureteroscopies, and only the last year trainees performed more than 10 TURBT and TURP. Most residents mentioned to rarely perform basic steps in many open or laparoscopic urological procedures. Surprisingly, 59.3% of residents have not published any study in peer-reviewed journals. Regarding satisfaction, 44% rarely feel satisfied at work and 59.3% sometimes suffer from burnout. Response rate reached 87.5%. CONCLUSIONS: Considering the results from this survey, regulatory authorities should join forces to establish a structured curriculum of clinical, surgical and research training in Urology across Europe
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