The Distributional Effects of Value Added Tax in Ireland

In this paper we examine the distributional effects of Value Added Tax (VAT) in Ireland. Using the 2004/2005 Household Budget Survey, we assess the amount of VAT that households pay as a proportion of weekly disposable income. We measure VAT payments by equivalised income decile, households of different composition and different household sizes. The current system is highly regressive. With the use of a micro-simulation model we also estimate the impact of changing the VAT rate on certain groups of items and the associated change in revenue. We also consider how the imposition of a flat rate across all goods and services would affect households in different categories. The Irish Government has recently announced that it proposes to increase the standard rate of VAT to 22 per cent in 2013 and to 23 per cent in 2014. We examine the distributional implications of such increases. The general pattern of results shows that those hardest hit are households in the first income decile, households in rural areas, 6 person households and households containing a single adult with children.

An aircraft Earth station for general aviation

While the focus has been international commercial air traffic, an opportunity exists to provide satellite communications to smaller aircraft. For these users equipment cost and weight critically impact the decision to install satellite communications equipment. Less apparent to the operator is the need for a system infrastructure that will be supported both regionally and internationally and that is compatible with the ground segment being installed for commercial aeronautical satellite communications. A system concept is described as well as a low cost terminal that are intended to satisfy the small aircraft market

The correlates of natural method use in Moldova: is natural method use associated with poverty and isolation?

Natural method use is often associated with high levels of unwanted births and induced abortions. This study investigates the correlates of natural method use in Moldova, a country with one of the highest proportions of natural contraceptive users in Europe. We hypothesize that economic and spatial disadvantage increase the reliance on natural methods whereas exposure to FP programs decreases the probability of natural method use. The analysis considers a sub-sample of 5860 sexually-active women from the 2005 Demographic and Health Survey. Results from multilevel multinomial models, controlling for relevant characteristics and data structure, show that economic disadvantage increases the probability of natural method use; but the overall effect is small. Higher FP media exposure reduces natural method use; however this effect attenuates with age. We conclude that FP efforts directed towards the poorest may have limited impact, but interventions targeted at older women could reduce the burden of unwanted pregnancies

A comparison between word analysis and prompting in oral reading.

Thesis (Ed.M.)--Boston Universit

Wind power variations during storms and their impact on balancing generators and carbon emissions in the Australian National Electricity Market

This paper examines changes in Frequency Control Ancillary Services (FCAS) generator output due to several large wind farm power variations occurring in the Australian National Electricity Market (NEM) during 2012 and 2013. Using data from actual FCAS generator output fluctuations during selected storm events and reconstructed heat rate curves for each FCAS generator, the authors address the research question of what effect such variations have on net carbon emissions from electricity generation, given balancing fossil-fueled FCAS generators will be pushed back into less efficient operating ranges. The study finds that, for all storm events evaluated, net carbon emissions decreased with each large increase in wind power, even though FCAS generator carbon intensity increased in two of the three events. This finding is consistent with the conclusions of other studies that while FCAS generators do move into less efficient operating ranges, the generation of zero carbon emission wind power displaces other fossil fuel generators and more than compensates for this efficiency reduction, creating an overall positive carbon effect. This is a significant finding as it shows that the inclusion of wind farms in the generation mix serving the Australian NEM can lower carbon emissions in both short and long time frames

Is the Sun Lighter than the Earth? Isotopic CO in the Photosphere, Viewed through the Lens of 3D Spectrum Synthesis

We consider the formation of solar infrared (2-6 micron) rovibrational bands of carbon monoxide (CO) in CO5BOLD 3D convection models, with the aim to refine abundances of the heavy isotopes of carbon (13C) and oxygen (18O,17O), to compare with direct capture measurements of solar wind light ions by the Genesis Discovery Mission. We find that previous, mainly 1D, analyses were systematically biased toward lower isotopic ratios (e.g., R23= 12C/13C), suggesting an isotopically "heavy" Sun contrary to accepted fractionation processes thought to have operated in the primitive solar nebula. The new 3D ratios for 13C and 18O are: R23= 91.4 +/- 1.3 (Rsun= 89.2); and R68= 511 +/- 10 (Rsun= 499), where the uncertainties are 1 sigma and "optimistic." We also obtained R67= 2738 +/- 118 (Rsun= 2632), but we caution that the observed 12C17O features are extremely weak. The new solar ratios for the oxygen isotopes fall between the terrestrial values and those reported by Genesis (R68= 530, R6= 2798), although including both within 2 sigma error flags, and go in the direction favoring recent theories for the oxygen isotope composition of Ca-Al inclusions (CAI) in primitive meteorites. While not a major focus of this work, we derive an oxygen abundance of 603 +/- 9 ppm (relative to hydrogen; 8.78 on the logarithmic H= 12 scale). That the Sun likely is lighter than the Earth, isotopically speaking, removes the necessity to invoke exotic fractionation processes during the early construction of the inner solar system