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.

A limit on the detectability of the energy scale of inflation

We show that the polarization of the cosmic microwave background can be used to detect gravity waves from inflation if the energy scale of inflation is above 3.2 times 10^15 GeV. These gravity waves generate polarization patterns with a curl, whereas (to first order in perturbation theory) density perturbations do not. The limiting ``noise'' arises from the second--order generation of curl from density perturbations, or rather residuals from its subtraction. We calculate optimal sky coverage and detectability limits as a function of detector sensitivity and observing time.Comment: 4 pages, 3 figures, submitted to PR

Cosmic Microwave Background Anisotropy Window Functions Revisited

The primary results of most observations of cosmic microwave background (CMB) anisotropy are estimates of the angular power spectrum averaged through some broad band, called band-powers. These estimates are in turn what are used to produce constraints on cosmological parameters due to all CMB observations. Essential to this estimation of cosmological parameters is the calculation of the expected band-power for a given experiment, given a theoretical power spectrum. Here we derive the "band power" window function which should be used for this calculation, and point out that it is not equivalent to the window function used to calculate the variance. This important distinction has been absent from much of the literature: the variance window function is often used as the band-power window function. We discuss the validity of this assumed equivalence, the role of window functions for experiments that constrain the power in {\it multiple} bands, and summarize a prescription for reporting experimental results. The analysis methods detailed here are applied in a companion paper to three years of data from the Medium Scale Anisotropy Measurement.Comment: 5 pages, 1 included .eps figure, PRD in press---final published versio

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

Modeling of Instrument Landing System (ILS) localizer signal on runway 25L at Los Angeles International Airport

A joint NASA/FAA flight test has been made to record instrument landing system (ILS) localizer receiver signals for use in mathematically modeling the ILS localizer for future simulation studies and airplane flight tracking tasks. The flight test was conducted on a portion of the ILS localizer installed on runway 25L at the Los Angeles International Airport. The tests covered the range from 10 to 32 n.mi. from the localizer antenna. Precision radar tracking information was compared with the recorded localizer deviation data. Data analysis showed that the ILS signal centerline was offset to the left of runway centerline by 0.071 degrees and that no significant bends existed on the localizer beam. Suggested simulation models for the ILS localizer are formed from a statistical analysis

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

Predoctoral Interns\u27 Nondisclosure in Supervision

In interviews with 14 counseling center predoctoral interns regarding a significant nondisclosure in supervision, eight interns reported good supervisory relationships and six indicated that they experienced problematic supervisory relationships. Nondisclosures for the interns in good supervisory relationships related to personal reactions to clients, whereas nondisclosures for interns in problematic supervisory relationships related to global dissatisfaction with the supervisory relationship. In both groups, interns mentioned concerns about evaluation and negative feelings as typical reasons for nondisclosure. Additional reasons for nondisclosure for interns in problematic supervision were power dynamics, inhibiting demographic or cultural variables, and the supervisor\u27s theoretical orientation. Both groups described negative effects of nondisclosure on themselves and their relationships with clients. Interns in problematic supervision also reported that nondisclosures had negative effects on the supervisory relationship

CMB Lensing Reconstruction on the Full Sky

Gravitational lensing of the microwave background by the intervening dark matter mainly arises from large-angle fluctuations in the projected gravitational potential and hence offers a unique opportunity to study the physics of the dark sector at large scales. Studies with surveys that cover greater than a percent of the sky will require techniques that incorporate the curvature of the sky. We lay the groundwork for these studies by deriving the full sky minimum variance quadratic estimators of the lensing potential from the CMB temperature and polarization fields. We also present a general technique for constructing these estimators, with harmonic space convolutions replaced by real space products, that is appropriate for both the full sky limit and the flat sky approximation. This also extends previous treatments to include estimators involving the temperature-polarization cross-correlation and should be useful for next generation experiments in which most of the additional information from polarization comes from this channel due to sensitivity limitations.Comment: Accepted for publication in Phys. Rev. D; typos correcte