Do the Rich Save More in Canada?

This paper is an attempt to answer the long standing question of whether households with higher lifetime income save a larger fraction of their income. The major difficulty in empirically assessing the relationship between lifetime incomes and saving rates is to construct a credible proxy for lifetime income. The Canadian Family Expenditure Survey (FAMEX) provides us with both unusually good data on savings rates and potential instruments with which we can construct reliable lifetime income proxies. Our empirical analysis suggests that the estimated relationship between saving rates and lifetime incomes is sensitive to the instrument used to proxy lifetime income. Nevertheless, our preferred estimates indicate that, except for poorest households (who simply do not save), saving rates do not differ substantially across lifetime income groups.saving rates, lifetime income, permanent income

The Adequacy of Retirement Savings: Subjective Survey Reports by Retired Canadians

We examine retired Canadians’ subjective survey reports of satisfaction with finances,and with life, relative to the period before retirement.retirement, savings, subjective survey reports

The Adequacy of Retirement Savings: Subjective Survey Reports by Retired Canadians

We examine retired Canadians’ subjective survey reports of satisfaction with finances,and with life, relative to the period before retirement.retirement, savings, subjective survey reports

Keterampilan Mengelola Kelas dan Implementasinya dalam Proses Pembelajaran

Keragaman latar belakang siswa dan kemampuan belajarnyamenjadi fokus dalam mengelola kelas. perbedaan kemampuan dankecendrungan yang dimiliki siswa berkaitan dengan sikap belajarsiswa, kondisi seperti ini menjadi bagian yang terpenting yang harusdiperhatikan karena aktivitas belajar banyak ditentukan oleh sikapbelajar peserta didik. Ketika pembelajaran dimulai peserta didiksering menunjukkan sikap penolakan berarti siswa kurang bisamerespon pembelajaran yang dilakukan oleh guru ketika siswamenunjukkan sikap menerima berarti secara emosional ada kesediaanuntuk menerima pembelajaran yang dilakukan oleh guru Kenyataanseperti ini diperlukan kemampuan mengelola kelas dengan baik agartercipta kondisi belajar yang kreatif, aktif, menyenangkan, gembiradan berbobot.Pengelolaan kelas terdiri dari dua kata; pengelolaan dan kelas.Pengelolaan diambil dari akar kata “kelola” yang diberi awalam“pe” dan akhiran “an” berati pengelolaan adalah pengaturan danpenataan kegiatan. Kelas adalah tempat untuk memperolehtransformasi ilmu pengetahuan bagi siswa yang berlangsung secarakondusif, dialogis, dan menyenangkan.Kelas diartikan juga sekelompok orang yang melakukankegiatan bersama untuk mendapatkan ilmu pengetahuan dari guru.Dengan demikian pengelolaan kelas adalah keterampilan guru untukmenciptakan iklim pembelajaran yang kondusif dan mengendalikanjika terjadi gangguan dalam pembelajaran. Kelas ketika dikelolasecara baik akan menimbulkan kehangatan dan antusiasme belajarpeserta didik

New Evidence on Taxes and Portfolio Choice

Identifying the effect of differential taxation on portfolio allocation requires exogenous variation in marginal tax rates. Marginal tax rates vary with income, but income surely affects portfolio choice directly. In systems of individual taxation – like Canada’s – couples with the same household income can face different effective tax rates on capital income when labor income is distributed differently within households. Using this source of variation we find statistically significant but economically modest responses to taxation. In a “placebo” test, using data from the U.S. (which has joint taxation), we find no effect of the intra-household distribution of labor income on portfolios.Household portfolio choice, taxes

New Evidence on Taxes and Portfolio Choice

Identifying the effect of differential taxation on portfolio allocation requires exogenous variation in marginal tax rates. Marginal tax rates vary with income, but income surely affects portfolio choice directly. In systems of individual taxation – like Canada’s – couples with the same household income can face different effective tax rates on capital income when labor income is distributed differently within households. Using this source of variation we find statistically significant but economically modest responses to taxation. In a “placebo” test, using data from the U.S. (which has joint taxation), we find no effect of the intra-household distribution of labor income on portfolios.Household Portfolio Choice, Tax

Pemanfaatan Sedimen Aquatis Sebagai Filler dalam Campuran Aspal Beton Lapis Aus

The sedimentation of Lake Limboto causes silting so that dredging is needed to be used later in road construction. This study aims to test the waste of Lake Limboto can be used as a filler in the AC-WC mixture. For the percentage of filler content in the mixture and analyze the value of Marshall characteristics using Limboto Lake sediments. Aggregate originating from AMP PT. Cahaya Nusa Sulutarindo is located in the Isimu sub-district, Gorontalo Regency. The test was carried out at the Engineering LAB, Gorontalo State Civil University. The test method is the Marshall Test which refers to the general specifications of the 2018 Revision II Road and Bridge Highways. Marshall AC-WC mixture uses an optimum asphalt content of 6.35%: sediment variation 0.1% and 0.2% all values of Marshall characteristics meet the requirements according to the general specifications for 2018 revised road and bridge construction work. Variation of 0.1% is obtained the value density 2.304; VIM 3.66; VMAs 17.91; VFA 79.56; free 1259.44; stream 3.18; a variation of 0.2% obtained a density value of 2,314; VIM 3.21; VMA 17.52; VFA 81.68; fortress 1208.08; flow 3.00. The ideal mixture material for the AC-WC mixture using Lake Limboto sediment with an optimum asphalt content of 6.35% obtained 14.0% coarse aggregate (CA) of 157.3 gr, medium aggregate (MA) 34.0% of 382.1 gr and 52.0% fine aggregate (FA) of 584.4 g without sediment, for variations of 0.1% sediment of 0.6 g and 0.2% of 1.2 g

Do the Rich Save More? Evidence from Canada

This paper provides new evidence on the long-standing question of whether more affluent households save a larger fraction of their income. The major difficulty in empirically assessing the relationship between incomes and saving rates is to construct a credible proxy for long-run income-purged of transitory fluctuations and measurement error. The Canadian Family Expenditure Survey provides us with both unusually good data on savings rates and potential predictors with which we can construct reliable long-run income proxies. Our empirical analysis suggests that the estimated relationship between saving rates and long-run incomes is sensitive to the predictor used to proxy long-run income. Nevertheless, our preferred estimates indicate that, except for poorest households (who simply do not save), saving rates do not differ substantially across predicted long-run income groups

PERTANGGUNGJAWABAN PIDANA SEORANG IBU MENJUAL ANAK DALAM KANDUNGAN (TINJAUAN UNDANG-UNDANG NOMOR 23 TAHUN 2002)

Di era globalisasi, perkembangan kejahatan semakin terus meningkat. Perdagangan orang merupakan bentuk perbudakan secara modern, bahkan seorang ibu sebagai orangtua tega menjual anak dalam kandungan karena kebutuhan materi. Atas peristiwa tersebut, penulis tertarik untuk meneliti, dengan tujuan untuk mengetahui bagaimanakah bentuk pertanggungjawaban pidana seorang ibu yang menjual anak dalam kandungan. Penelitian ini menggunakan metode yuridis normatif, dengan pendekatan statute approach dan conseptual approach. Kemudian sumber bahan hukum yang diperoleh dari undang-undang, buku-buku hukum, internet, dan pendapat para pakar hukum. Proses berpikir deduktif, dan dianalisis secara kualitatif, yaitu kaedah dan teknik untuk keingintahuan penulis pada suatu gejala yuridis atau cara untuk menemukan kebenaran dalam pengetahuan. Hasil penelitian dimana seorang ibu yang menjual anak dalam kandungan, akibat perbuatan yang telah lalai dan pelanggaran melanggar ibu dimintai pertanggungjawaban dengan pidana penjara dan denda sesuai dengan Undang-Undang Perlindungan Anak.In the era of globalization, the development of crime keeps on increasing. Trafficking in persons is a modern form of slavery, even a mother as a parent have the heart to sell her unborn child because of material needs. Of the event, the authors are interested in researching, in order to determine how the form of criminal liability of a mother who sells her unborn child. This study uses a normative juridical method, by using statute approach and conseptual approach. Then the material source of law derived from the law, law books, the internet, and the opinions of legal experts. The process of reasoning is deductive one, and it is analyzed qualitatively, that is the utility and techniques for author’s curiosity on a juridical symptoms or how to find the truth in knowledge. Results of studies in which a mother who sells her unborn child, due to negligent acts and violations will has to be accountable, and will put into the prison and receive a fine in accordance with the Child Protection Act

Rapid multiplication of Safed musli (Chlorophytum borivilianum) through shoot proliferation

Young shoot buds were used as explants for rapid multiplication of Safed musli (Chlorophytum borivilianum). The explants were cultured onto medium containing basal salts of Murashige and Skoog (MS) and various  concentrations of 6-benzylaminopurine (BAP) and kinetin (KIN) for shoot induction. Treatment containing 3.0 mg/l BAP produced the highest mean number of shoots per explants (18.90) and a mean length of shoots (6.0 cm) after 28 days of culture. Regenerated shoots were successfully rooted on MS medium supplemented with 1.0 mg/l indole-3-butyric acid (IBA) and 30 g/l sucrose. For ex vitro establishment, well-rooted plantlets were transferred in potting medium containing vermiculite : organic matters (1:1)