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

Multivariate analysis of selected honeybee populations in Africa

Morphometric characters and sting pheromones of worker honeybees, Apis mellifera Linnaeus were analysed by multivariate methods to characterise selected honeybee populations along five transects in Africa at a meso-scale level of sampling distance resolution. In some, but not all, areas pheromonal clusters were found to be coincident and concordant with the morphometric clusters, thus indicating that different honeybee traits have dispersed variably among populations. All transects were found to contain areas of significantly high variance. High intracolonial variance was taken to indicate localised genetic variation coupled with out-cross matings. Centroids of high intercolonial variance occured at and between cluster boundaries and were typical of transitions between, and rainfall-temperature discontinuities within, ecological-climatological zones, hence areas of ecological instability. Principal component and stepwise discriminant analysis yielded three morphometric clusters corresponding to A. m. sahariensis and A. m. intermissa in Morocco and to A. m. iberica (with three biometric populations) in Spain, but no pheromone clusters. The combined morphometric and pheromonal variance spectra indicated regions of natural hybridisation along a Sahara-Pyrenees transect. In the Horn of Africa, discrete and statistically homogeneous populations were identified: A. m. jemenitica, A. m. bandasii, A. m. sudanensis in Ethiopia and an unclassified group in southwestern Somalia. Areas of high intercolonial variance were interpreted as zones of hybridisation between the populations. Along a transect in west central Africa, three distinct homogeneous populations and two zones of hybridisation were found. These bees were designated as A. m. adansonii whose area of distribution was intruded by an un-named mountain group of bees and a third group, A. m. jemenitica. The delineation of the hybrid zones was supported by intercolonial variance spectra and these significant asymmetries were found to be coincident with transitions between the ecological-climatological zones. In southwestern Africa, two discrete homogeneous populations and a zone of hybridisation between them were identified: A. m. scutellata in northern South Africa and southern Namibia and A. m. adansonii in northern Namibia. Along a transect in the southeastern woodland savanna of Africa, three discrete populations were classified: A. m. litorea in Mozambique, A. m. scutellata in Zimbabwe and A. m. adansonii in northwestern Zambia. A zone of introgression between the last two subspecies occured in south-central Zambia and in the Zambezi valley

Determinants of student satisfaction with campus residence life at a South African University

Although there are a number of studies on the determinants of general quality of life among university students, these occur mainly in developed countries and do not focus specifically on campus-based residence life. It has long been accepted that factors outside the classroom (“the other curriculum”) can contribute to academic success, as well as the achievement of other important outcomes such as the appreciation of human diversity. Striving towards equality of residence life satisfaction across different racial and gender groups, for example, is thus important for academic outcomes and for the development of well-functioning citizens. This study is based on the 2011 Quality of Residence Life (QoRL) Survey, conducted at a South African university, comprising roughly 2 000 respondents. Based on descriptive analyses and ordered probit regressions, the study investigates the association between satisfaction with QoRL and (i) residence milieu and characteristics, (ii) direct and indirect discrimination, (iii) perceptions of drug and alcohol issues in residence, (iv) safety, and (v) individual student characteristics. One of the main findings is that there are no significant differences in satisfaction with QoRL across racial and gender groups; a finding that suggests significant progress in university transformation and equity goals. The general atmosphere and characteristics of residences are also important predictors of QoRL satisfaction.Economic Research Southern Africa (ERSA) is a research programme funded by the National Treasury of South Africa

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

Determinants of student satisfaction with campus residence life at a South African University

Publisher versionAlthough there are a number of studies on the determinants of general quality of life among university students, these occur mainly in developed countries and do not focus specifically on campus-based residence life. It has long been accepted that factors outside the classroom (“the other curriculum”) can contribute to academic success, as well as the achievement of other important outcomes such as the appreciation of human diversity. Striving towards equality of residence life satisfaction across different racial and gender groups, for example, is thus important for academic outcomes and for the development of well-functioning citizens. This study is based on the 2011 Quality of Residence Life (QoRL) Survey, conducted at a South African university, comprising roughly 2 000 respondents. Based on descriptive analyses and ordered probit regressions, the study investigates the association between satisfaction with QoRL and (i) residence milieu and characteristics, (ii) direct and indirect discrimination, (iii) perceptions of drug and alcohol issues in residence, (iv) safety, and (v) individual student characteristics. One of the main findings is that there are no significant differences in satisfaction with QoRL across racial and gender groups; a finding that suggests significant progress in university transformation and equity goals. The general atmosphere and characteristics of residences are also important predictors of QoRL satisfaction.Economic Research Southern Africa (ERSA) is a research programme funded by the National Treasury of South Africa

Reproductive Biology of the Cape Honeybee: A Critique of Beekman et al: A critique of "Asexually Produced Cape Honeybee Queens (Apis mellifera capensis) Reproduce Sexually,” authors: Madeleine Beekman, Michael H. Allsopp, Julianne Lim, Frances Goudie, and Benjamin P. Oldroyd. Journal of Heredity. 2011:102(5):562-566

Laying workers of the Cape honeybee parthenogenetically produce female offspring, whereas queens typically produce males. Beekman et al. confirm this observation, which has repeatedly been reported over the last 100 years including the notion that natural selection should favor asexual reproduction in Apis mellifera capensis. They attempt to support their arguments with an exceptionally surprising finding that A. m. capensis queens can parthenogenetically produce diploid homozygous queen offspring (homozygous diploid individuals develop into diploid males in the honeybee). Beekman et al. suggest that these homozygous queens are not viable because they did not find any homozygous individuals beyond the third larval instar. Even if this were true, such a lethal trait should be quickly eliminated by natural selection. The identification of sex (both with molecular and morphological markers) is possible but notoriously difficult in honeybees at the early larval stages. Ploidy is however a reliable indicator, and we therefore suggest that these "homozygous” larvae found in queen cells are actually drones reared from unfertilized eggs, a phenomenon well known by honeybee queen breeder

The pheromones of laying workers in two honeybee sister species : Apis cerana and Apis mellifera

When a honeybee colony loses its queen, workers activate their ovaries and begin to lay eggs. This is accompanied by a shift in their pheromonal bouquet, which becomes more queen like. Workers of the Asian hive bee Apis cerana show unusually high levels of ovary activation and this can be interpreted as evidence for a recent evolutionary arms race between queens and workers over worker reproduction in this species. To further explore this, we compared the rate of pheromonal bouquet change between two honeybee sister species of Apis cerana and Apis mellifera under queenright and queenless conditions. We show that in both species, the pheromonal components HOB, 9-ODA, HVA, 9-HDA, 10-HDAA and 10-HDA have significantly higher amounts in laying workers than in non-laying workers. In the queenright colonies of A. mellifera and A. cerana the ratios (9-ODA)/ (9-ODA+9-HDA+10-HDAA+10-HDA) are not significantly different between the two species, but in queenless A. cerana colonies the ratio is significant higher than in A. mellifera, suggesting that in A. cerana, the workers’ pheromonal bouquet is dominated by the queen compound, 9-ODA. The amount of 9-ODA in laying A. cerana workers increase by over 585% compared to the non-laying workers, that is 6.75 times higher than in A. mellifera were laying workers only had 86% more 9-ODA compared to non-laying workers.Financial support was provided to Ken Tan by Key Laboratory of Tropical Forest Ecology of Xishuangbanna Tropical Botanical Garden, and Yunnan Agricultural University.http://www.springer.com/life+sci/zoology/journal/359hb2013ab201

Reproductive Biology of the Cape Honeybee: A Critique of Beekman et al.

A critique of “Asexually Produced Cape Honeybee Queens (Apis mellifera capensis) Reproduce Sexually”: Laying workers of the Cape honeybee parthenogenetically produce female offspring whereas queens typically produce males. Beekman et al. confirm this observation, which has repeatedly been reported over the last 100 years including the notion that natural selection should favor asexual reproduction in A. m. capensis. They attempt to support their arguments with an exceptionally surprising finding that A. m. capensis queens can parthenogenetically produce diploid homozygous queen offspring (homozygous diploid individuals develop into diploid males in the honeybee). Beekman et al. suggest that these homozygous queens are not viable because they did not find any homozygous individuals beyond the third larval instar. Even if this were true, such a lethal trait should be quickly eliminated by natural selection. The identification of sex (both with molecular and morphological markers) is possible but notoriously difficult in honeybees at the early larval stages. Ploidy is however a reliable indicator and we therefore suggest that these “homozygous” larvae found in queen cells are actually drones reared from unfertilized eggs, a phenomenon well known by honeybee queen breeders.http://www.ncbi.nlm.nih.gov/pubmed/22581844ab201

Externalizing behavior in early childhood and body mass index from age 2 to 12 years: longitudinal analyses of a prospective cohort study

Background: Some evidence suggests that obesity and behavior problems are related in children, but studies have been conflicting and have rarely included children under age 4. An association between behavior problems in early childhood and risk for obesity could suggest that a common set of factors contribute to both. Our research objectives were to determine the extent to which externalizing behavior in early childhood is related to body mass index (BMI) in early childhood and through age 12, and to evaluate whether these associations differ by sex and race. Methods: Data from the NICHD Study of Early Child Care and Youth Development were analyzed. Externalizing behaviors at 24 months were assessed by mothers using the Child Behavior Checklist. BMI was calculated from measured height and weight assessed 7 times between age 2 and 12 years. Linear mixed effects models were used to assess associations between 24 month externalizing behavior and BMI from 2 to 12 years, calculate predicted differences in BMI, and evaluate effect modification. Results: Externalizing behavior at 24 months was associated with a higher BMI at 24 months and through age 12. Results from a linear mixed effects model, controlling for confounding variables and internalizing behavior, predicted a difference in BMI of approximately 3/4 of a unit at 24 months of age comparing children with high levels of externalizing behavior to children with low levels of externalizing behavior. There was some evidence of effect modification by race; among white children, the average BMI difference remained stable through age 12, but it doubled to 1.5 BMI units among children who were black or another race. Conclusions: Our analyses suggest that externalizing behaviors in early childhood are associated with children's weight status early in childhood and throughout the elementary school years, though the magnitude of the effect is modest.https://doi.org/10.1186/1471-2431-10-4

Self Assessment in Insects: Honeybee Queens Know Their Own Strength

Contests mediate access to reproductive opportunities in almost all species of animals. An important aspect of the evolution of contests is the reduction of the costs incurred during intra-specific encounters to a minimum. However, escalated fights are commonly lethal in some species like the honeybee, Apis mellifera. By experimentally reducing honeybee queens' fighting abilities, we demonstrate that they refrain from engaging in lethal contests that typically characterize their reproductive dominance behavior and coexist peacefully within a colony. This suggests that weak queens exploit an alternative reproductive strategy and provides an explanation for rare occurrences of queen cohabitation in nature. Our results further indicate that self-assessment, but not mutual assessment of fighting ability occurs prior to and during the agonistic encounters