Some implications of changing the tax basis for pension funds

Governments in many developed economies provide private pension plans with significant taxation incentives. However, as many retirement income systems are now being reviewed due to demographic, social and economic pressures, these taxation arrangements are also under scrutiny. This paper discusses some of the implications of the differences between the traditional taxation treatment adopted by most OECD nations and that adopted by Australia, where there is a tax on contributions, a tax on investment earnings and a tax on benefits. The results show that there are significant differences in the net value of the benefits received by individuals and the taxation revenue received by the government. On the other hand, it is shown that there is remarkably little to distinguish between the two tax structures in terms of summary measures of lifetime income, although the form in which the benefit is taken in retirement is significant in influencing intragenerational equity.

Sexual Attraction Toward Clients, Use of Supervision, and Prior Training: A Qualitative Study of Predoctoral Psychology Interns

Interviews were conducted with 13 predoctoral psychology interns about an experience of sexual attraction toward a client, use of supervision to address the sexual attraction, and prior training regarding sexual attraction. Results indicated that sexual attraction to clients consisted of physical and interpersonal aspects. Therapists believed they were more invested and attentive than usual to clients to whom they were sexually attracted, and they indicated that sexual attraction created distance, distraction, and loss of objectivity. In terms of supervision, only half of the participants disclosed their sexual attraction to supervisors, and supervisors seldom initiated the discussion. Furthermore, trainees found it helpful when supervisors normalized the sexual attraction and provided the opportunity to explore feelings in supervision. Finally, trainees believed their training programs did not adequately address therapist sexual attraction

Simulations and cosmological inference: A statistical model for power spectra means and covariances

We describe an approximate statistical model for the sample variance distribution of the non-linear matter power spectrum that can be calibrated from limited numbers of simulations. Our model retains the common assumption of a multivariate Normal distribution for the power spectrum band powers, but takes full account of the (parameter dependent) power spectrum covariance. The model is calibrated using an extension of the framework in Habib et al. (2007) to train Gaussian processes for the power spectrum mean and covariance given a set of simulation runs over a hypercube in parameter space. We demonstrate the performance of this machinery by estimating the parameters of a power-law model for the power spectrum. Within this framework, our calibrated sample variance distribution is robust to errors in the estimated covariance and shows rapid convergence of the posterior parameter constraints with the number of training simulations.Comment: 14 pages, 3 figures, matches final version published in PR

Mammals of the Northern Great Plains

For the purposes of this book, the Northern Great Plains are defined as the states of Nebraska, North Dakota, and South Dakota. As a physiographic concept, the northern part of the great interior grasslands of North America is, of course, much broader in geographic extent than the Dakotas and Nebraska, but the three states lie in the heart of the region, and thus the title for this work seems appropriate. Our expectations in writing Mammals of the Northern Great Plains were to provide a comprehensive, yet semitechnical, treatmeat of free-living mammals that would prove useful to specialist and nonspecialist alike. The content and style therefore were developed in a way we hope will interest the inquiring high-school student, on the one hand, and provide a point of reference for the professional mammalogist on the other. Between these extremes, wildlife biologists, conservationists, environmental specialists, college students of vertebrate zoology, and others interested in mammalian natural history should find the present treatment useful for their needs as well. In the accounts that follow, species of each genus are listed in alphabetical order. Genera, families, and orders are arranged in conventional phylogenetic sequence, and treatment of these higher taxa is deliberately brief. Readers desiring more detail should consult the synopsis by Anderson and Jones (1967) for orders and families and that of Walker et al. (1964 and subsequent editions) for genera. Both scientific and vernacular names of species generally follow Jones, Carter, and Genoways (1979). Information in the accounts of species is organized under five headings: Name, Distribution, Description, Natural History, and Selected References. In the first section, comment is made on the derivation of the scientific name of the species; often, alternative vernacular names are provided. The section on distribution describes the general geographic and ecological range of a species. Subspecies (if recognized) are listed in this section. The geographic ranges of most species are mapped, based on the currently known distribution; the maps, however, are deliberately conservative, and additional fieldwork in various parts of the region certainly will extend the known limits of many mammals. In several cases where too few specimens of a species have been reported to allow the distribution in the tristate region to be shaded with confidence, only the actual localities of record are indicated

Cross-Correlating Cosmic Microwave Background Radiation Fluctuations with Redshift Surveys: Detecting the Signature of Gravitational Lensing

Density inhomogeneities along the line-of-sight distort fluctuations in the cosmic microwave background. Usually, this effect is thought of as a small second-order effect that mildly alters the statistics of the microwave background fluctuations. We show that there is a first-order effect that is potentially observable if we combine microwave background maps with large redshift surveys. We introduce a new quantity that measures this lensing effect, $$, where T is the microwave background temperature and $\delta \theta$ is the lensing due to matter in the region probed by the redshift survey. We show that the expected signal is first order in the gravitational lensing bending angle, $< (\delta \theta)^2 >^{1/2}$, and find that it should be easily detectable, (S/N) $\sim$ 15-35, if we combine the Microwave Anisotropy Probe satellite and Sloan Digital Sky Survey data. Measurements of this cross-correlation will directly probe the ``bias'' factor, the relationship between fluctuations in mass and fluctuations in galaxy counts.Comment: 13 pages, 4 postscript figures included; Uses aaspp4.sty (AASTeX v4.0); Accepted for publication in Astrophysical Journal, Part

Assessing future drought risks and wheat yield losses in England

Acknowledgement: The authors acknowledge the Class Stiftung Foundation their financial support, Cambridge NIAB for solar radiation data, Cranfield Soil and Agrifood Institute for the soil characteristics data, AHDB for access to their Recommended List Trial yield data. We are grateful for access to the UK Meteorological Office MIDAS Land Surface Stations data (1853-current) from the British Atmospheric Data Centre (http://badc.nerc.ac.uk/data/ukmo-midas). Rothamsted Research receives grant-aided support from the Biotechnology and Biological Sciences Research Council through Designing Future Wheat [BB/P016855/1] and Achieving Sustainable Agricultural Systems [NE/N018125/1].Peer reviewedPublisher PD

New Aspects of a Lid-Removal Mechanism in the Onset of a SEP-Producing Eruption Sequence

We examine a sequence of two ejective eruptions from a single active region on 2012 January 23, using magnetograms and EUV images from SDO/HMI and SDO/AIA, and EUV images from STEREO. Cheng et al. (2013) showed that the first eruption's ("Eruption 1'') flux rope was apparent only in "hotter'' AIA channels, and that it removed overlying field that allowed the second eruption (``Eruption 2'') to begin via ideal MHD instability; here we say Eruption 2 began via a ``lid removal'' mechanism. We show that during Eruption-1's onset, its flux rope underwent ``tether weakening'' (TW) reconnection with the field of an adjacent active region. Standard flare loops from Eruption 1 developed over Eruption-2's flux rope and enclosed filament, but these overarching new loops were unable to confine that flux rope/filament. Eruption-1's flare loops, from both TW reconnection and standard-flare-model internal reconnection, were much cooler than Eruption-2's flare loops (GOES thermal temperatures of approx. 9 MK compared to approx. 14 MK). This eruption sequence produced a strong solar energetic particle (SEP) event (10 MeV protons, >10(exp 3) pfu for 43 hrs), apparently starting when Eruption-2's CME blasted through Eruption-1's CME at 5-10 R_s. This occurred because the two CMEs originated in close proximity and in close time sequence: Eruption-1's fast rise started soon after the TW reconnection; the lid removal by Eruption-1's ejection triggered the slow onset of Eruption 2; and Eruption-2's CME, which started approx. 1 hr later, was three times faster than Eruption-1's CME

An SDO/AIA-Observed Filament Eruption Triggered by a Lid-Removal Onset Mechanism

An eruption of a solar filament often presages the onset of a more general solar eruption, often leading to a solar flare and coronal mass ejection (CME). Among the mechanisms suggested for triggering eruptions are flux cancellation, flux emergence, tethercutting reconnection, and breakout reconnection. Here we present an example of a filament eruption due to a different trigger mechanism, which we call ``lid removal,'' whereby a magnetic structure overlying the filament is removed by a preceding adjacent eruption, rendering MHD unstable the magnetic system containing the filament and resulting in the subsequent eruption of the filament. This filament eruption occurred on 23 Jan 2013, and was wellseen in SDO/AIA 193 Ang images. Prior to its eruption the filament was at an approximately constant height above the solar surface for approx. 4 hours, before smoothly lifting off. Evidence for the overlying "lid'' field was difficult to discern in 193 Ang images, but was apparent in hotter coronal images, such as SDO/AIA 335. Removal of the lid field was due to an eruption of that field visible in the hottercorona images. In this way, the lidremoval filamenteruption mechanism is similar to recent observations of connected or cascading eruptions originating from magneticallylinked locations

Sorbent Structural Impacts Due to Humidity on Carbon Dioxide Removal Sorbents for Advanced Exploration Systems

The Life Support Systems Project (LSSP) under the Advanced Exploration Systems (AES) program builds upon the work performed under the AES Atmosphere Resource Recovery and Environmental Monitoring (ARREM) project focusing on the numerous technology development areas. The CO2 removal and associated air drying development efforts are focused on improving the current state-of-the-art system on the International Space Station (ISS) utilizing fixed beds of sorbent pellets by seeking more robust pelletized sorbents, evaluating structured sorbents, and examining alternate bed configurations to improve system efficiency and reliability. A component of the CO2 removal effort encompasses structural stability testing of existing and emerging sorbents. Testing will be performed on dry sorbents and sorbents that have been conditioned to three humidity levels. This paper describes the sorbent structural stability screening efforts in support of the LSS Project within the AES Program