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

The buckling response of symmetrically laminated composite plates having a trapezoidal planform area

The focus of this work is the buckling response of symmetrically laminated composite plates having a planform area in the shape of an isosceles trapezoid. The loading is assumed to be inplane and applied perpendicular to the parallel ends of the plate. The tapered edges of the plate are assumed to have simply supported boundary conditions, while the parallel ends are assumed to have either simply supported or clamped boundary conditions. A semi-analytic closed-form solution based on energy principles and the Trefftz stability criterion is derived and solutions are obtained using the Rayleigh-Ritz method. Intrinsic in this solution is a simplified prebuckling analysis which approximates the inplane force resultant distributions by the forms Nx=P/W(x) and Ny=Nxy=0, where P is the applied load and W(x) is the plate width which, for the trapezoidal planform, varies linearly with the lengthwise coordinate x. The out-of-plane displacement is approximated by a double trigonometric series. This analysis is posed in terms of four nondimensional parameters representing orthotropic and anisotropic material properties, and two nondimensional parameters representing geometric properties. For comparison purposes, a number of specific plate geometry, ply orientation, and stacking sequence combinations are investigated using the general purpose finite element code ABAQUS. Comparison of buckling coefficients calculated using the semi-analytical model and the finite element model show agreement within 5 percent, in general, and within 15 percent for the worst cases. In order to verify both the finite element and semi-analytical analyses, buckling loads are measured for graphite/epoxy plates having a wide range of plate geometries and stacking sequences. Test fixtures, instrumentation system, and experimental technique are described. Experimental results for the buckling load, the buckled mode shape, and the prebuckling plate stiffness are presented and show good agreement with the analytical results regarding the buckling load and the prebuckling plate stiffness. However, the experimental results show that for some cases the analysis underpredicts the number of halfwaves in the buckled mode shape. In the context of the definitions of taper ratio and aspect ratio used in this study, it is concluded that the buckling load always increases as taper ratio increases for a given aspect ratio for plates having simply supported boundary conditions on the parallel ends. There are combinations of plate geometry and ply stackling sequences, however, that reverse this trend for plates having clamped boundary conditions on the parallel ends such that an increase in the taper ratio causes a decrease in the buckling load. The clamped boundary conditions on the parallel ends of the plate are shown to increase the buckling load compared to simply supported boundary conditions. Also, anisotropy (the D16 and D26 terms) is shown to decrease the buckling load and skew the buckled mode shape for both the simply supported and clamped boundary conditions

H19 and IGF-2 allele-specific expression in hepatoblastoma

Patterns of allele-specific expression of H19 and insulin-like growth factor-2 (IGF-2) were examined in tissue obtained from 30 children diagnosed with hepatoblastoma. All informative tumours demonstrated monoallelic expression of H19. In contrast, variable patterns of allele-specific expression of IGF-2 were seen in tumours from children of different ages.© 2000 Cancer Research Campaig

Ligand binding and conformational dynamics of the E. coli nicotinamide nucleotide transhydrogenase revealed by hydrogen/deuterium exchange mass spectrometry

Nicotinamide nucleotide transhydrogenases are integral membrane proteins that utilizes the proton motive force to reduce NADP+ to NADPH while converting NADH to NAD+. Atomic structures of various transhydrogenases in different ligand-bound states have become available, and it is clear that the molecular mechanism involves major conformational changes. Here we utilized hydrogen/deuterium exchange mass spectrometry (HDX-MS) to map ligand binding sites and analyzed the structural dynamics of E. coli transhydrogenase. We found different allosteric effects on the protein depending on the bound ligand (NAD+, NADH, NADP+, NADPH). The binding of either NADP+ or NADPH to domain III had pronounced effects on the transmembrane helices comprising the proton-conducting channel in domain II. We also made use of cyclic ion mobility separation mass spectrometry (cyclic IMS-MS) to maximize coverage and sensitivity in the transmembrane domain, showing for the first time that this technique can be used for HDX-MS studies. Using cyclic IMS-MS, we increased sequence coverage from 68 % to 73 % in the transmembrane segments. Taken together, our results provide important new insights into the transhydrogenase reaction cycle and demonstrate the benefit of this new technique for HDX-MS to study ligand binding and conformational dynamics in membrane proteins

Healing Can Be a Very Jagged Line : Reflections on Life as a COVID-19 Long Hauler

Long COVID - a term referring to COVID-19-associated symptoms and conditions (ie, sequelae) that remain or emerge after resolution of a SARS-CoV-2 infection - is a multifaceted condition about which little is known. As part of formalized patient-engaged research at a large Midwestern health system, patient stakeholders with long COVID (N=5) wrote stories based on their lived experience, as this was their preferred format for detailing their experience with the condition. These patient stakeholders reviewed one another\u27s stories, identified relevant quotes, and provided opportunities for elaboration. Independently, a trained researcher extracted quotes from the stories, identified themes, and wove the quotes together to share the independent, yet similar, stories. Emergent themes were that of uncertainty about the symptomatology of long COVID and its effects on patients\u27 mental health, physical functioning, family unit, self-identity, and future outlook. Further patient-engaged research on understanding the lived experience of long COVID may serve to advance knowledge and treatment. Health care providers caring for those with long COVID can benefit from listening and validating the stories of individuals suffering from this condition

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

Multivariate morphometric analysis of Apis cerana of southern mainland Asia

Multivariate morphometric analyses were performed on a series of worker honeybees, Apis cerana, representing 557 colonies from all of southern mainland Asia extending from Afghanistan to Vietnam south of the Himalayas. Scores from the principal components analysis revealed five statistically separable but not entirely distinct morphoclusters of bees: (1) the Hindu Kush, Kashmir, N. Myanmar, N. Vietnam and S. China; (2) Himachal Pradesh region of N. India; (3) N. India, Nepal; (4) central and S. Myanmar and Vietnam, Cambodia, Thailand, S. China and peninsular Malaysia; (5) central and S. India. The major morphoclusters are distributed coherently with the different climatic zones of the region. While populations are definable, nomenclatural adjustments remain for the future

Disclosure of Maternal HIV Status to Children: To Tell or Not To Tell . . . That Is the Question

HIV-infected mothers face the challenging decision of whether to disclose their serostatus to their children. From the perspective of both mother and child, we explored the process of disclosure, providing descriptive information and examining the relationships among disclosure, demographic variables, and child adjustment. Participants were 23 mothers and one of their noninfected children (9 to 16 years of age). Sixty-one percent of mothers disclosed. Consistent with previous research, disclosure was not related to child functioning. However, children sworn to secrecy demonstrated lower social competence and more externalizing problems. Differential disclosure, which occurred in one-third of the families, was associated with higher levels of depressive and anxiety symptoms. Finally, knowing more than mothers had themselves disclosed was related to child maladjustment across multiple domains. Clinical implications and the need for future research are considered

Socioeconomic predictors and consequences of depression among primary care attenders with non-communicable diseases in the Western Cape, South Africa:Cohort study within a randomised trial

Background: Socioeconomic predictors and consequences of depression and its treatment were investigated in 4393 adults with specified non-communicable diseases attending 38 public sector primary care clinics in the Eden and Overberg districts of the Western Cape, South Africa.   Methods: Participants were interviewed at baseline in 2011 and 14 months later, as part of a randomised controlled trial of a guideline-based intervention to improve diagnosis and management of chronic diseases. The 10-item Center for Epidemiologic Studies Depression Scale (CESD-10) was used to assess depression symptoms, with higher scores representing more depressed mood. Results: Higher CESD-10 scores at baseline were independently associated with being less educated (p=0.004) and having lower income (p=0.003). CESD-10 scores at follow-up were higher in participants with less education (p=0.010) or receiving welfare grants (p=0.007) independent of their baseline scores. Participants with CESD-10 scores of 10 or more at baseline (56% of all participants) had 25% higher odds of being unemployed at follow-up (p=0.016), independently of baseline CESD-10 score and treatment status. Among participants with baseline CESD-10 scores of 10 or more, antidepressant medication at baseline was independently more likely in participants who had more education (p=0.002), higher income (p<0.001), or were unemployed (p=0.001). Antidepressant medication at follow up was independently more likely in participants with higher income (p=0.023), and in clinics with better access to pharmacists (p=0.053) and off-site drug delivery (p=0.013).  Conclusions: Socioeconomic disadvantage appears to be both a cause and consequence of depression, and may also be a barrier to treatment. There are opportunities for improving the prevention, diagnosis and treatment of depression in primary care in inequitable middle income countries like South Africa.  Trial registration: The trial is registered with Current Controlled Trials (ISRCTN20283604) and the Office for Human Research Protections Database (IRB00001938, FWA00001637)