Effects Of Changes In Tax/Benefit Policies In Austria 1998 2005

The aim of this paper is to evaluate whether policy reforms in Austria between 1998 and 2005 were successful in meeting redistributive objectives and in reducing poverty. For the analysis we use the tax/benefit micro-simulation model EUROMOD. Due to the sequence of reforms and the use of two datasets, the period under review is split into two parts: 1998 to 2003 and 2003 to 2005. Important changes in the first period were the tax reform 2000, the introduction of the universal childcare benefit (ìKinderbetreuungsgeldî) as well as increases in family-targeted benefits and tax reliefs. We find that the policy reforms were in general clearly progressive and family-friendly. However, as with elderly people, the situation did not improve for all population groups at risk of poverty. In the period from 2003 to 2005 the tax reform 2004/05 was introduced and contributions to health insurance were raised. We find that the measures had no significant impact on poverty and income distribution; however, in total they increased the disposable income for almost all population groups. The analysis is completed by the assessment of the redistributive impact of two hypothetical policy changes in favour of lower income groups, namely the continuous introduction of employeesí social security contributions above the lower threshold for contributions (ìGeringf¸gigkeitsgrenzeî) and the yearly indexation of family benefits.inequality, redistribution, Austria, policy reform, micro-simulation

A Precautionary Tale: The International Trade Implications of Regulating Genetically Modified Foods in Australia and New Zealand

The current international debate surrounding the development of genetically modified ( GM ) foods centers around the selection of appropriate regulations to control the new technology\u27s potential food safety risks. Australia and New Zealand have used a precautionary approach to develop their regulatory system for GM foods—a system that will soon include a stringent labeling requirement for all foods containing GM ingredients. The United States, on the other hand, has rejected the precautionary approach to regulating GM foods and does not require mandatory labeling of most GM foods. These differing national regulations may lead to restrictions on the importation of many U.S. agricultural products to Australia and New Zealand. Rather than pursuing a trade dispute settlement through the World Trade Organization, the United States should drop its opposition to mandatory labeling and the use of precaution in food safety measures, and support the Codex Alimentarius Commission in its effort to develop harmonized international standards for GM foods

Quartäre Sedimente auf der Atlantik-Insel Porto Santo (Madeira-Archipel) und ihre paläoklimatische Deutung

Auf der kleinen Atlantik-Insel Porto Santo (Madeira-Archipel) bedecken ausgedehnte quartäre Ablagerungen vielfach den tertiären, meist vulkanischen Sockel. Äolinite, d. h. Dünenbildungen aus z. T. regelmäßig schräggeschichteten marin-bioklastischen Kalkareniten, werden bis 50 m mächtig; sie führen (ebenso wie andere quartäre Ablagerungen) Landschnecken (Fossil-Liste, V). Als Ausblasungsgebiet ist der weit ausgedehnte Schelf zu betrachten, der in den Glazialen trockenlag. Die Äolinite sind also kaltzeitlich und ergaben entsprechende C14-Alter (21.570 und 13.480 B. P., jüngeres Würm). Auf die andersartige neuere Deutung der Bermudas-Äolinite durch Bretz u. a. wird kurz eingegangen. Die Äolinite sind durch autochthone und allochthone Böden (Braunlehme, rötliche Kalksandböden) in drei Abschnitte geteilt. Im Liegenden finden sich ebenfalls Braunlehme. Kolluvium, d. h. geringfügig verfrachtetes Schuttmaterial, tritt als Gehängeschutt und als Ausfüllung flacher Depressionen auf. Es führt gleichfalls Landschnecken und ist z. T. mit den Äoliniten verzahnt, d. h. gleichfalls kaltzeitlich. Nur eine Strandterrasse ist nachzuweisen. Sie ist als Brandungskonglomerat ausgebildet, führt eine marine Fauna und liegt 0—3 m über NN; C14-Alter: ≥ 40.000 a. Vielleicht gehört sie ins Tyrrhen III (Letztes Interglazial). — Zwei Talgenerationen sind vorhanden. Die stratigraphische Eingliederung der flachen alten Täler ist nicht möglich, die junge Zerschluchtung ist nicht älter als Würm. Die Steilküste ist jung und durch Brandungserosion geformt. An der N-Küste könnte die rückschreitende Erosion maximal 12 cm/a betragen. Das Klima der Glazialzeiten (mit Äolinit- und Kolluvialbildungen) war kühler als heute und vermutlich relativ trocken — also nicht pluvial; die Winde wehten aus mehr westlicher Richtung als heute. Eine genauere stratigraphische Einordnung des Quartärs ist nur z.T. möglich: die obersten Äolinite und ein Teil des Kolluviums sind jüngeres Wurm. Die tieferen Äolinite können älteres Wurm oder Prä-Würm sein.researc

TISCC: A Surface Code Compiler and Resource Estimator for Trapped-Ion Processors

We introduce the Trapped-Ion Surface Code Compiler (TISCC), a software tool that generates circuits for a universal set of surface code patch operations in terms of a native trapped-ion gate set. To accomplish this, TISCC manages an internal representation of a trapped-ion system where a repeating pattern of trapping zones and junctions is arranged in an arbitrarily large rectangular grid. Surface code operations are compiled by instantiating surface code patches on the grid and using methods to generate transversal operations over data qubits, rounds of error correction over stabilizer plaquettes, and/or lattice surgery operations between neighboring patches. Beyond the implementation of a basic surface code instruction set, TISCC contains corner movement functionality and a patch translation that is implemented using ion movement alone. Except in the latter case, all TISCC functionality is extensible to alternative grid-like hardware architectures. TISCC output has been verified using the Oak Ridge Quasi-Clifford Simulator (ORQCS).Comment: 10 pages, 5 figures. Software to be released at https://github.com/ORNL-QCI/TISC

I know your face but can’t remember your name:Age-related differences in the FNAME-12NL

OBJECTIVE: The Face-Name Associative Memory test (FNAME) has recently received attention as a test for early diagnosis of Alzheimer’s disease. So far, however, there has been no systematic investigation of the effects of aging. Here, we aimed to assess the extent to which the FNAME performance is modulated by normal ageing. METHOD: In a first step, we adapted the FNAME material to the Dutch population. In a second step, younger (n = 29) and older adults (n = 29) were compared on recall and recognition performance. RESULTS: Significant age effects on name recall were observed after the first exposure of new face-name pairs: younger adults remembered eight, whereas older adults remembered a mean of four out of twelve names. Although both age groups increased the number of recalled names with repeated face-name exposure, older adults did not catch up with the performance of the younger adults, and the age-effects remained stable. Despite of that, both age groups maintained their performance after a 30-min delay. Considering recognition, no age differences were demonstrated, and both age groups succeeded in the recognition of previously shown faces and names when presented along with distractors. CONCLUSIONS: This study presents for the first time the results of different age groups regarding cross-modal associative memory performance on the FNAME. The recall age effects support the hypothesis of age-related differences in associative memory. To use the FNAME as an early cognitive biomarker, further subscales are suggested to increase sensitivity and specificity in the clinical context

Protocol for a systematic review: Interventions for anxiety in school-aged children with autism spectrum disorder (ASD): a mixed methods systematic review

This review aims to synthesise evidence about interventions to reduce anxiety symptoms in school-aged children with autism spectrum disorder (ASD). While clinical studies will not be excluded per se, this review seeks to move beyond interventions that are relevant only for clinical practice and care in clinical settings and prioritise studies that draw out implications for school-aged children that will help their functioning in real-world settings such as school and the home. To achieve this aim, the review will employ a mixed-methods systematic review which can accommodate the anticipated diverse types of available studies. These studies are likely to use quantitative methods such as quasi-experimental, mixed-methods randomised control trial approaches as well as qualitative methods such as action-research and case-study designs. This publication outlines the methodology which will be used in the systematic review and covers the criteria for inclusion and exclusion of studies in the review, the search strategy to be used for identification of relevant studies, the bibliographic databases and other sources used for searching, the data collection process including the selection process and data synthesis and analysis, and the timeframe for this project

Neurocognitive disorders in the elderly: altered functional resting-state hyperconnectivities in postoperative delirium patients

Postoperative delirium (POD) represents a confusional state during days/weeks after surgery and is particularly frequent in elderly patients. Hardly any fMRI studies were conducted to understand the underlying pathophysiology of POD patients. This prospective observational cohort study aims to examine changes of specific resting-state functional connectivity networks across different time points (pre- and 3-5 months postoperatively) in delirious patients compared to no-POD patients. Two-hundred eighty-three elderly surgical patients underwent preoperative resting-state fMRI (46 POD). One-hundred seventy-eight patients completed postoperative scans (19 POD). For functional connectivity analyses, three functional connectivity networks with seeds located in the orbitofrontal cortex (OFC), nucleus accumbens (NAcc), and hippocampus were investigated. The relationship of POD and connectivity changes between both time points (course connectivity) were examined (ANOVA). Preoperatively, delirious patients displayed hyperconnectivities across the examined functional connectivity networks. In POD patients, connectivities within NAcc and OFC networks demonstrated a decrease in course connectivity [max. F = 9.03, p = 0.003; F = 4.47, p = 0.036, resp.]. The preoperative hyperconnectivity in the three networks in the patients at risk for developing POD could possibly indicate existing compensation mechanisms for subtle brain dysfunction. The observed pathophysiology of network function in POD patients at least partially involves dopaminergic pathways