The Tax Treatment of Pension Contributions in Ireland. Quarterly Economic Commentary Special Article, Summer 2018

Tax treatments of pensions vary widely across countries. This paper examines the current tax treatment of pension contributions in Ireland and some widely discussed alternatives, including equalising the tax relief available to low and high earners. The analysis takes into account both explicit contributions in the private sector, and the implicit value of publicly funded pensions

Fiscal sustainability and demographic change: a micro-approach for 27 EU countries

The effect of demographic change on the labor force and on fiscal revenues is topical in light of potential pension shortfalls. This paper evaluates the effect of demographic changes between 2010 and 2030 on labor force participation and government budgets in the EU-27. Our analysis involves the incorporation of population projections, and an explicit modeling of the supply and demand side of the labor market. Our approach overcomes key shortcomings of most existing studies that focus only on labor supply when assessing the effects of policy reforms. Ignoring wage reactions greatly understates the increase in fiscal revenues, suggesting that fiscal strain from demographic change might be less severe than currently perceived. Beyond, ou r micro-based approach captures the impact on fiscal revenues more accurately than previous studies. Finally, as a policy response to demographic change and worsening fiscal budgets, we simulate the increase in the statutory retirement age. Our policy simulations confirm that raising the statutory retirement age can balance fiscal budgets in the long run

Carbon nanospheres: green synthesis, characterization, and growth kinetics

An attempt is made to understand the growth kinetics of carbon nanospheres (CNS) synthesized using a green technique. An aqueous solution of glucose, the precursor, was hydrothermally treated to produce porous CNS with homogeneous size distribution and smooth surfaces. The growth of CNS was studied by evaluating transmission electron microscope images as a function of hydrothermal reaction time and temperatures. Raman spectra revealed the presence of short-ordered graphitic nanostructures in an amorphous carbon matrix. FTIR spectroscopy confirms the carbonization of glucose and shows the presence of surface hydroxyl groups on CNSs. Based on various experimental observations it is proposed that the growth of CNSs is dictated by a reaction- controlled mechanism where long chain glucose-based oligomers bond to the CNS surface. The narrow size distribution and highly hydrophilic surface of these amorphous CNS makes them potential candidates for biomedical applications. © 2008 Materials Research Society

Nástroje vytváření pozitivní reputace u zákazníků pro chemické průmyslové podniky

Professional literature claims that a positive reputation is based on the effective management of all elements of the so-called corporate identity, i.e. corporate philosophy, culture, design, product and communication. The aim of our qualitative research in three large chemical industrial enterprises in the Czech Republic was to identify which specific tools within their corporate identity the enterprises use and consider to be most effective for the creation of their positive reputation with customers. The result is a comprehensive overview of the tools for creating a positive reputation with customers, especially for large industrial enterprises, not only in the Czech Republic.Odborná literatura tvrdí, že pozitivní reputace vychází z efektivního řízení všech prvků tzv. firemní identity, jimiž jsou firemní filozofie, kultura, design, produkt a komunikace. Cílem našeho kvalitativního výzkumu ve třech velkých chemických průmyslových podnicích v České republice bylo identifikovat, které konkrétní nástroje v rámci své firemní identity podniky pro vytváření své pozitivní reputace u zákazníků využívají a které považují za nejúčinnější. Výsledkem je komplexní přehled nástrojů vytváření pozitivní reputace u zákazníků využitelný zejména pro velké průmyslové podniky, a to nejen v České republice

Port Constraints in Hierarchical Layout of Data Flow Diagrams

We present a new application for graph drawing in the context of graphical model-based system design, where manual placing of graphical items is still state-of-the-practice. The KIELER framework aims at improving this by offering novel user interaction techniques, enabled by automatic layout of the diagrams. In this paper we present extensions of the well-known hierarchical layout approach, originally suggested by Sugiyama et al. to support port constraints, hyperedges, and compound graphs in order to layout diagrams of data flow languages. A case study and experimental results show that our algorithm is well suited for application in interactive user interfaces

Infrared Characterization of the Guanine Radical Cation: Finger Printing DNA Damage

Oxidation of DNA represents a major pathway of genetic mutation. We have applied infrared spectroscopy in 77 K glass with supporting density functional theory (DFT) calculations (EDF1/6-31+G*) to provide an IR signature of the guanine radical cation G+̇