TAX REFORM AND INCOME DISTRIBUTION IN THE MEDIUM TERM. ESRI Working Paper No. 11, October 1989

This paper considers how future macro-economic developments in the Irish economy and elsewhere are likely to affect the distribution of income and the tax system. In particular it examines how 1992 and related developments will affect the scope for using the tax system to change the distribution of income. In addition, using the ESRI's macro-economic model it explores the extent to which policy on income distribution is likely to be constrained by the existing structure of the economy

Routine characterization and interpretation of complex alkali feldspar intergrowths

Almost all alkali feldspar crystals contain a rich inventory of exsolution, twin, and domain microtextures that form subsequent to crystal growth and provide a record of the thermal history of the crystal and often of its involvement in replacement reactions, sometimes multiple. Microtextures strongly influence the subsequent behavior of feldspars at low temperatures during diagenesis and weathering. They are central to the retention or exchange of trace elements and of radiogenic and stable isotopes. This review is aimed at petrologists and geochemists who wish to use alkali feldspar microtextures to solve geological problems or who need to understand how microtextures influence a particular process. We suggest a systematic approach that employs methods available in most well founded laboratories. The crystallographic relationships of complex feldspar intergrowths were established by the 1970s, mainly using single-crystal X-ray diffraction, but such methods give limited information on the spatial relationships of the different elements of the microtexture, or of the mode and chronology of their formation, which require the use of microscopy. We suggest a combination of techniques with a range of spatial resolution and strongly recommend the use of orientated sections. Sections cut parallel to the perfect (001) and (010) cleavages are the easiest to locate and most informative. Techniques described are light microscopy; scanning electron microscopy using both backscattered and secondary electrons, including the use of surfaces etched in the laboratory; electron-probe microanalysis and analysis by energy-dispersive spectrometry in a scanning electron microscope; transmission electron microscopy. We discuss the use of cathodoluminescence as an auxiliary technique, but do not recommend electron-backscattered diffraction for feldspar work. We review recent publications that provide examples of the need for great care and attention to pre-existing work in microtextural studies, and suggest several topics for future work

The Macro-Economic Impact of Changing the Rate of Corporation Tax. ESRI WP273. January 2009

This paper considers the impact of changes in the rate of corporation tax in Ireland affecting the services sector. A model is estimated that relates services exports and output to world activity, competitiveness and the rate of corporation tax. This model indicates that a reduction in the rate of corporation tax in the 1990s stimulated exports and, even allowing for profit repatriations by foreign firms and replacement of lost tax revenue, it resulted in an increase in domestic output. The increase in profitability suggests that some of the increased output involved relocation of profits to Ireland by multinational firms

Economic Time Series for Irish lndustry and Services. ESRI Technical Series No 5 November 1990

The purpose of this paper is to describe certain new economic time series which have been constructed in the course of updating the HERMES-IRELAND model. The updating of the model involved inter alia the disaggregation of the industrial-and services sectors. Data at this new disaggregated level is not available in Ireland from a single source. Therefore this disaggregation exercise involved the collection of a considerable amount of new data from a variety of sources. The sources and meihodology used to construct these new data are described in this paper. In the construction of the new data set, an overriding imperative was to maintain simplicity since the data set constructed has to be maintained and updated on a regular basis. The paper is organised as follows. Section 2 defines the disaggregated industrial and services sectors. Section 3 describes the data sources and methodology used in constructing the time series. Section 4 outlines the mnemonic system used to identify the different variables. Sections 5-12 then describe each set of economic variables derived in turn, each of these sections includes the computer macro used to generate the variables. The appendices 1-3 give a complete listing of all the economic series input and derived in the course of this exercise

Micromechanics of sea urchin spines

The endoskeletal structure of the Sea Urchin, Centrostephanus rodgersii, has numerous long spines whose known functions include locomotion, sensing, and protection against predators. These spines have a remarkable internal microstructure and are made of single-crystal calcite. A finite-element model of the spine's unique porous structure, based on micro-computed tomography (microCT) and incorporating anisotropic material properties, was developed to study its response to mechanical loading. Simulations show that high stress concentrations occur at certain points in the spine's architecture; brittle cracking would likely initiate in these regions. These analyses demonstrate that the organization of single-crystal calcite in the unique, intricate morphology of the sea urchin spine results in a strong, stiff and lightweight structure that enhances its strength despite the brittleness of its constituent material

OH-bearing planar defects in olivine produced by the breakdown of Ti-rich humite minerals from Dabie Shan (China)

The partial breakdown of Ti-chondrodite and Ti-clinohumite during exhumation from ultra-high pressure to amphibolite facies conditions in garnet-pyroxenites from Dabie Shan (China) produces coronas of olivine coexisting with ilmenite blebs. Fourier transform infrared (FTIR) spectra of this newly formed olivine exhibit absorption bands in the hydroxyl-stretching region. Two intense peaks were observed at 3,564 and 3,394 cm-1, identical in energy to peaks in Ti-clinohumite. Transmission electron microscopy (TEM) of the same olivine domains revealed the presence of a complex (001) planar intergrowth. These interlayers have a 1.35 nm repeat distance, which is characteristic of clinohumite. Such interlayers are also enriched in Ti with respect to the adjacent olivine as shown by energy dispersive spectrometry. The combined evidence from FTIR spectroscopy and TEM indicates that OH is incorporated along Ti-clinohumite planar defects. This study provides evidence that the nominally anhydrous phase olivine may contain OH as a humite-type defect beyond the breakdown of the hydrous humite minerals and confirms earlier suggestions that Ti plays a key role in OH incorporation in mantle olivine. We suggest that olivine containing Ti-clinohumite defects is an important phase for water transport in subduction zones and for the storage of water in cold subcontinental mantle. However, these defects are unlikely to be stable in hotter parts of the oceanic mantle such as where basaltic magmas are generated

Un Drama nuevo on the American Stage

Datos tomados da cubSeparata de Hispania, Vol. VII, nº 3, maio 192

Cpyright relations between Spanin and the United States

Separata de Hispania, Vol. VII, nº 2, marzo 192

The Bilingual-biracial problem of our border states : a paper read at the Fourth Annual Meeting of the American Association of Teachers of Spanish, Chicago, Illinois, december 30, 1920

Separata de Hispania, Vol. IV, nº 4, oct. 192