Taxing owner-occupied housing: comparing the Netherlands to other European Union countries

This paper compares owner-occupied housing tax regimes in the Netherlands and the other countries in the EU-15. The Nether-lands appears to stand apart in two respects. First, in Luxembourg and the Netherlands owner-occupiers have to include an imputed rental income in their taxable income. Second, in the Netherlands, the tax-deductibility of mortgage interest payments is almost unre-stricted. The tax regime of owner-occupied homes increasingly erodes the personal income tax base in the Netherlands, so that higher tax rates are needed to collect a given amount of revenue. However, elimination or reduction of the mortgage interest deduction can only be realized gradually. Due to a lack of data both within the various tax regimes and across time periods, a comprehensive multivariate time-series comparison among the various tax regimes in the EU-15 is not pos-sible. Thus, the statistical analysis is limited to bivariate compari-sons.owner-occupied housing, mortgage interest deduction, imputed rental income

Extended instantons generated on the lattice

We have been able to observe directly extended instantons on the lattice, with a new method that does not require dislocations to measure them, and where we do not perform cooling. We showed, based on the simple Abelian Higgs model in $1+1$ dim., that one can extract the instanton and anti-instanton density and their size, by measuring the topological charge, $Q_v$ , on sub-volumes $v$ larger than the instanton sizes, but smaller than the periodic lattice of size $V$. We are working on the generalization for non-abelian models.Comment: Talk presented at the LATTICE96(topology) ,uuencoded 3 pp in Latex, 1 ps fig., uses espcrc2.sty and epsf to include fi

Chronic ethanol feeding alters miRNA expression dynamics during liver regeneration.

BACKGROUND: Adaptation to chronic ethanol (EtOH) treatment of rats results in a changed functional state of the liver and greatly inhibits its regenerative ability, which may contribute to the progression of alcoholic liver disease. METHODS: In this study, we investigated the effect of chronic EtOH intake on hepatic microRNA (miRNA) expression in male Sprague-Dawley rats during the initial 24 hours of liver regeneration following 70% partial hepatectomy (PHx) using miRNA microarrays. miRNA expression during adaptation to EtOH was investigated using RT-qPCR. Nuclear factor kappa B (NFκB) binding at target miRNA promoters was investigated with chromatin immunoprecipitation. RESULTS: Unsupervised clustering of miRNA expression profiles suggested that miRNA expression was more affected by chronic EtOH feeding than by the acute challenge of liver regeneration after PHx. Several miRNAs that were significantly altered by chronic EtOH feeding, including miR-34a, miR-103, miR-107, and miR-122 have been reported to play a role in regulating hepatic metabolism and the onset of these miRNA changes occurred gradually during the time course of EtOH feeding. Chronic EtOH feeding also altered the dynamic miRNA profile during liver regeneration. Promoter analysis predicted a role for NFκB in the immediate-early miRNA response to PHx. NFκB binding at target miRNA promoters in the chronic EtOH-fed group was significantly altered and these changes directly correlated with the observed expression dynamics of the target miRNA. CONCLUSIONS: Chronic EtOH consumption alters the hepatic miRNA expression profile such that the response of the metabolism-associated miRNAs occurs during long-term adaptation to EtOH rather than as an acute transient response to EtOH metabolism. Additionally, the dynamic miRNA program during liver regeneration in response to PHx is altered in the chronically EtOH-fed liver and these differences reflect, in part, differences in miRNA expression between the EtOH-adapted and control livers at the baseline state prior to PHx

Malaria and land use: a spatial and temporal risk analysis in Southern Sri Lanka

Malaria / Waterborne diseases / Disease vectors / Land use / Water use / GIS / Statistical analysis / Risks / Mapping / Public health / Sri Lanka / Uda Walawe / Thanamalvila / Embilipitiya

Identification of meat spoilage gene biomarkers in Pseudomonas putida using gene profiling

While current food science research mainly focuses on microbial changes in food products that lead to foodborne illnesses, meat spoilage remains as an unsolved problem for the meat industry. This can result in important economic losses, food waste and loss of consumer confidence in the meat market. Gram-negative bacteria involved in meat spoilage are aerobes or facultative anaerobes. These represent the group with the greatest meat spoilage potential, where Pseudomonas tend to dominate the microbial consortium under refrigeration and aerobic conditions. Identifying stress response genes under different environmental conditions can help researchers gain an understanding of how Pseudomonas adapts to current packaging and storage conditions. We examined the gene expression profile of Pseudomonas putida KT2440, which plays an important role in the spoilage of meat products. Gene expression profiles were evaluated to select the most differentially expressed genes at different temperatures (30 °C and 10 °C) and decreasing glucose concentrations, in order to identify key genes actively involved with the spoilage process. A total of 739 and 1269 were found to be differentially expressed at 30 °C and 10 °C respectively; of which 430 and 568 genes were overexpressed, and 309 and 701 genes were repressed at 30 °C and 10 °C respectively

Reconstruction methods — P‾ANDA focussing-light guide disc DIRC

The Focussing-Lightguide Disc DIRC will provide crucial Particle Identification (PID) information for the P‾ANDA experiment at FAIR, GSI. This detector presents a challenging environment for reconstruction due to the complexity of the expected hit patterns and the operating conditions of the P‾ANDA experiment. A discussion of possible methods to reconstruct PID from this detector is given here. Reconstruction software is currently under development

Dynamic model of gene regulation for the lac operon

Gene regulatory network is a collection of DNA which interact with each other and with other matter in the cell. The lac operon is an example of a relatively simple genetic network and is one of the best-studied structures in the Escherichia coli bacteria. In this work we consider a deterministic model of the lac operon with a noise term, representing the stochastic nature of the regulation. The model is written in terms of a system of simultaneous first order differential equations with delays. We investigate an analytical and numerical solution and analyse the range of values for the parameters corresponding to a stable solution

A biomechanical model for the analysis of the cervical spine in static postures

To gain a better understanding of the forces working on the cervical spine, a spatial biomechanical computer model was developed. The first part of our research was concerned with the development of a kinematic model to establish the axes of rotation and the mutual position of the head and vertebrae with regard to flexion, extension, lateroflexion and torsion. The next step was the introduction of lines of action of muscle forces and an external load, created by gravity and accelerations in different directions, working on the centre of gravity of the head and possibly a helmet. Although the results of our calculations should be interpreted cautiously in the present stage of our research, some conclusions can be drawn with respect to different head positions. During flexion muscle forces and joint reaction forces increase, except the force between the odontoid and the ligamentum transversum atlantis. This force shows a minimum during moderate flexion. The joint reaction forces on the levels C0-C1, C1-C2, and C7-T1 reach minimum values during extension, each in different stages of extension. Axial rotation less than 35° does not need great muscle forces, axial rotation further than 35° causes muscle forces and joint reaction forces to increase fast. While performing, lateral flexion muscle forces and joint reaction forces must increase rapidly to balance the head. We obtained some indications that the order of magnitude of the calculated forces is correct