Tuloverotuksen reaalinen muuttuminen Suomessa : Kuusikymmentä vuotta verojen vuoristorataa

The study seeks to find out whether the real burden of the personal taxation has increased or decreased. In order to determine this, we investigate how the same real income has been taxed in different years. Whenever the taxes for the same real income for a given year are higher than for the base year, the real tax burden has increased. If they are lower, the real tax burden has decreased. The study thus seeks to estimate how changes in the tax regulations affect the real tax burden. It should be kept in mind that the progression in the central government income tax schedule ensures that a real change in income will bring about a change in the tax ration. In case of inflation when the tax schedules are kept nominally the same will also increase the real tax burden. In calculations of the study it is assumed that the real income remains constant, so that we can get an unbiased measure of the effects of governmental actions in real terms. The main factors influencing the amount of income taxes an individual must pay are as follows: - Gross income (income subject to central and local government taxes). - Deductions from gross income and taxes calculated according to tax schedules. - The central government income tax schedule (progressive income taxation). - The rates for the local taxes and for social security payments (proportional taxation). In the study we investigate how much a certain group of taxpayers would have paid in taxes according to the actual tax regulations prevailing indifferent years if the income were kept constant in real terms. Other factors affecting tax liability are kept strictly unchanged (as constants). The resulting taxes, expressed in fixed prices, are then compared to the taxes levied in the base year (hypothetical taxation). The question we are addressing is thus how much taxes a certain group of taxpayers with the same socioeconomic characteristics would have paid on the same real income according to the actual tax regulations prevailing in different years. This has been suggested as the main way to measure real changes in taxation, although there are several alternative measures with essentially the same aim. Next an aggregate indicator of changes in income tax rates is constructed. It is designed to show how much the taxation of income has increased or reduced from one year to next year on average. The main question remains: How aggregation over all income levels should be performed? In order to determine the average real changes in the tax scales the difference functions (difference between actual and hypothetical taxation functions) were aggregated using taxable income as weights. Besides the difference functions, the relative changes in real taxes can be used as indicators of change. In this case the ratio between the taxes computed according to the new and the old situation indicates whether the taxation has become heavier or easier. The relative changes in tax scales can be described in a way similar to that used in describing the cost of living, or by means of price indices. For example, we can use Laspeyres´ price index formula for computing the ratio between taxes determined by the new tax scales and the old tax scales. The formula answers the question: How much more or less will be paid in taxes according to the new tax scales than according to the old ones when the real income situation corresponds to the old situation. In real terms the central government tax burden experienced a steady decline from its high post-war level up until the mid-1950s. The real tax burden then drifted upwards until the mid-1970s. The real level of taxation in 1975 was twice that of 1961. In the 1980s there was a steady phase due to the inflation corrections of tax schedules. In 1989 the tax schedule fell drastically and from the mid-1990s tax schedules have decreased the real tax burden significantly. Local tax rates have risen continuously from 10 percent in 1948 to nearly 19 percent in 2008. Deductions have lowered the real tax burden especially in recent years. Aggregate figures indicate how the tax ratio for the same real income has changed over the years according to the prevailing tax regulations. We call the tax ratio calculated in this manner the real income tax ratio. A change in the real income tax ratio depicts an increase or decrease in the real tax burden. The real income tax ratio declined after the war for some years. In the beginning of the 1960s it nearly doubled to mid-1970. From mid-1990s the real income tax ratio has fallen about 35 %.

Studies in the polarographic behaviour of zinc-amino acid complexes

1. The polarographic behaviour of amino-acid complexes of zinc has been studied using seven amino acids as complexing agents. 2. The effect of varying the pH of the base solution and the concentration of amino-acid anion on the polarographic behaviour of zinc in these solutions have indi cated the formation of twelve amino-acid complexes. The stability constants could not be calculated due to the irreversible nature of the waves. 3. The effect of sodium hydroxide, sodium carbonate, and ammonia on the polarographic behaviour of zinc has been investigated. The results can be interpreted as due to the formation of mixed complexes in many systems. 4. Amino-acid base solutions have been found to be suitable for the polarographic estimation of zinc.

Raman spectra of alkali halides

In this article, we present a comparative study of the Raman spectra of alkali halides in relation to the lattice dynamics ofBorn andRaman. It is shown that the experimentally observed limit of the second-order spectra in almost all the cases can be explained well by the Lyddane-Sachs-Teller relation. It is also seen, while, an explanation of the second-order Raman spectrum of a crystal of diamond or zinc blende structure requires the frequencies from the critical points,W, Gamma, X andL inBorn's analysis, the frequencies fromGamma, X andL alone are sufficient and necessary for an interpretation of the same onRaman's model. Some similarities in the determination of the long wave properties of crystals like elastic constants and limiting frequencies of the lattice vibrations in the symmetry directions in both the models are pointed out.

The elastic properties of a group of optical glasses by the pulse echo set-up

The pulse-echo apparatus, designed and constructed by the author, has been used to reinvestigate the elastic properties of the eighteen optical glasses. The elastic constants are correct to 0·5%. The results are compared with the earlier investigation which utilised the optical method. The possible causes for large discrepancies observed are critically and briefly discussed. A qualitative interpretation of the results has been successfully attempted. The acoustic velocity increases with the decrease in lead and barium oxides and with increase in calcium oxide and boron trioxide components.

Spectrophotometric and potentiometric investigations of copper (II)-ethanolamine complexes - Part II. Monoethanolamine (Analysis of mixed hydroxy complexes with polarographic evidence)

Potentiometric, spectrophotometric and polarographic evidence has been presented for the formation of mixed hydroxy complexes in coppermonoethanolamine system. A method has been developed for the analysis of Bjerrum formation curves taken in presence of 0·1, 0·2, 0·5 and 1·0 M monoethanolammonium ion with respect to hydroxy complexes. The formation of CuAOH+, CuA2OH+ and CuA3OH+ is shown and the corresponding stability constants are calculated at different concentrations of MEA ion. Curves showing the distribution of pure and hydroxy complexes at various pA values in solutions containing different concentrations of MEA ion have also been given.

Bending, vibration and buckling of simply supported thick orthotropic rectangular plates and laminates

This paper presents a unified exact analysis for the statics and dynamics of a class of thick laminates. A three-dimensional, linear, small deformation theory of elasticity solution is developed for the bending, vibration and buckling of simply supported thick orthotropic rectangular plates and laminates. All the nine elastic constants of orthotropy are taken into account. The solution is formally exact and leads to simple infinite series for stresses and displacements in flexure, forced vibration and "beam-column" type problems and to closed form characteristic equations for free vibration and buckling problems. For free vibration of plates, the present analysis yields a triply infinite spectrum of frequencies instead of only one doubly infinite spectrum by thin plate theory or three doubly infinite spectra by Reissner-Mindlin type analyses. Some numerical results are presented for plates and laminates. Comparison of results from thin plate, Reissner and Mindlin analyses with these yield some important conclusions regarding the validity and effects of the assumptions made in the approximate theories.

Vibration of rectangular orthotropic plates

An approximate analytical procedure has been given to solve the problem of a vibrating rectangular orthotropic plate, with various combinations of simply supported and clamped boundary conditions. Numerical results have been given for the case of a clamped square plate. Nomenclature 2a, 2b sides of the rectangular plate h plate thickness Eprime x , Eprime y , EPrime, G elastic constants of te orthotropic material D x Eprime x h 3/12 D y Eprime y h 3/12 H xy EPrimeh 3/12+Gh 3/6 D x , D y and H xy are rigidity constants of the orthotropic platergr mass of the plate per unit area ngr Poisson's ratio W deflection of the plate p circular frequency gamma b/a ratio X m , Y characteristic functions of the vibrating beam problem -lambda rgrp 2 a 2 b 2/H xy the frequency parameter.

Substituent effects on the addition of alcohols and anilines to organic isothiocyanates

The addition reactions of alcohols, ROH (R = CH3, C2H5 n-C3H7, i-C3H7 and t-C4H9), to p-bromophenylisothiocyanate show that the rates decrease in the order, CH3OH> C2H5OH> n-C3H7OH> i-C3H7OH> t-C4H9OH, although the basicities of the alcohols vary in the reverse order. The results indicate the greater importance of steric factors as compared with polar factors. Evidence is also presented for the formation of a complex between the isothiocyanate and the alcohol in the first stage of the addition reaction. In the addition of aniline to substituted phenylisothiocyanates the rate data give a satisfactory linear correlation with Hammett σ constants and the results clearly show that electron-withdrawing groups favour the addition reaction. The addition of aniline to alkyl isothiocyanates have been studied in order to find out the nature of alkyl group interaction in these derivatives. Kinetic studies on the addition of substituted anilines to phenylisothiocyanate show that the rate of reaction increases with the electron-donating ability of the substituents on the aniline as also the basicity of the aniline.

Influence of External Light Waves on the Thermoelectric Power Under Strong Magnetic Field in Ultrathin Films, Quantum Wires and Quantum Dots of Optoelectronic Materials

In this paper, an attempt is made to study the influence of external light waves on the thermoelectric power under strong magnetic field (TPSM) in ultrathin films (UFs), quantum wires (QWs) and quantum dots (QDs) of optoelectronic materials whose unperturbed dispersion relation of the conduction electrons are defined by three and two band models of Kane together with parabolic energy bands on the basis of newly formulated electron dispersion laws in each case. We have plotted the TPSM as functions of film thickness, electron concentration, light intensity and wavelength for UFs, QWs and ODs of InSb, GaAs, Hg1-xCdxTe and In1-xGaxAsyP1-y respectively. It appears from the figures that for UFs, the TPSM increases with increasing thickness in quantum steps, decreases with increasing electron degeneracy exhibiting entirely different types of oscillations and changes with both light intensity and wavelength and these two latter types of plots are the direct signature of light waves on opto-TPSM. For QWs, the opto-TPSM exhibits rectangular oscillations with increasing thickness and shows enhanced spiky oscillations with electron concentration per unit length. For QDs, the opto-TPSM increases with increasing film thickness exhibiting trapezoidal variations which occurs during quantum jumps and the length and breadth of the trapezoids are totally dependent on energy band constants. Under the condition of non-degeneracy, the results of opto-TPSM gets simplified into the well-known form of classical TPSM equation which the function of three constants only and being invariant of the signature of band structure.

Urey-Bradley potential function for the in-plane vibrations of boric acid

The Urey-Bradley force constants for the in-plane vibrations of the boric acid molecule are calculated using the Wilson's F-G matrix method. They are as follows: KO-H=5·23, KB-O=4·94, HBOH=0·36, {Mathematical expression}, F00=0·68 and FBH=0·98 in units of 105 dynes/cm. Using the force constants, the frequencies are recalculated and the calculated values agree with the observed values satisfactorily. The in-plane vibrational frequencies of deuterated boric acid are also calculated and again satisfactory agreement with the observed values is found.

Vibrational analysis of the (B2P{cyrillic}→X2P{cyrillic}) system of NS

A few red degraded bands attributable to NS have been reported earlier by Fowler and Barker, Dressler and Barrow et al, and they occur in the same region (2300 to 2700 Å) as the bands of the known systems (C2∑+-X2P{cyrillic}) and (A2Δ-X2P{cyrillic}). Measurements made on the heads of some of these weak bands led Barrow et al. to believe that these bands may form a system analogous to the β-system of NO and be due to a2P{cyrillic}-2P{cyrillic} transition. The spectrum of NS has now been studied in a little more detail by means of an uncondensed discharge through dry nitrogen and sulphur vapour in the presence of argon and thirty three bands belonging to this system have been recorded in the region 2280 to 2760 Å. It has been found possible to represent the band heads by means of the equation {Mathematical expression}. Taking the lower state doublet interval as 223 cm-1, it is shown that the separation in the upper state is 94 cm-1. The ratio of the force constants in the upper and the ground states is found to be 0·39 and is nearly the same as that in the β-system of NO (0·30). The present vibrational analysis therefore supports the view that these new red degraded bands of NS arise from a (B2P{cyrillic}→X2P{cyrillic}) transition and the observed intensity distribution in the form of a wide parabola is also in qualitative agreement with what is expected from the moderately large Δ re (∼0·12Å) value.

Mechanism of the addition of alcohols to substituted phenylisothiocyanates : Electrical effects of the substituents on the reaction

The addition reaction of alcohols to substituted phenylisothiocyanates is found to be a second-order reaction. The reaction is catalysed by triethylamine. First-order rate constants of the addition reaction have been determined in excess of ethanol, for a number of substituted phenylisothiocyanates and the rate data give a satisfactory linear correlation with Hammett σ constants of groups. While the energies of activation vary randomly with substitution, the entropies of activation bear a linear relationship to the energies of activation. Infra-red spectra indicate that the thiourethanes which are the products of the addition reaction exist in the thioamide form. The most prominent resonance form which can satisfactorily explain both the kinetic and infrared data, has been suggested.

Structure of the hydrogen-bonded water molecule in crystals

A correlation of the structural data on IS hydrates obtained by x-ray diffraction, neutron diffraction, and proton magnetic resonance reveals that when a water molecule is hydrogen bonded into a crystal structure and the angle subtended at the donor water oxygen by the acceptor atoms deviates from the vapor H-O-H angle, bent hydrogen bonds are formed in preference to distortion of the H-O-H angle. Theoretical justification for this result is obtained from energy considerations by calculating the energy of formation of bent hydrogen bonds on the basis of the Lippincott-Schroeder potential function model for the hydrogen bond and the energy of deformation of the H-O-H angle from spectroscopic force constants.

The Line Spectral Frequency Model of a Finite-Length Sequence

The line spectral frequency (LSF) of a causal finite length sequence is a frequency at which the spectrum of the sequence annihilates or the magnitude spectrum has a spectral null. A causal finite-length sequencewith (L + 1) samples having exactly L-LSFs, is referred as an Annihilating (AH) sequence. Using some spectral properties of finite-length sequences, and some model parameters, we develop spectral decomposition structures, which are used to translate any finite-length sequence to an equivalent set of AH-sequences defined by LSFs and some complex constants. This alternate representation format of any finite-length sequence is referred as its LSF-Model. For a finite-length sequence, one can obtain multiple LSF-Models by varying the model parameters. The LSF-Model, in time domain can be used to synthesize any arbitrary causal finite-length sequence in terms of its characteristic AH-sequences. In the frequency domain, the LSF-Model can be used to obtain the spectral samples of the sequence as a linear combination of spectra of its characteristic AH-sequences. We also summarize the utility of the LSF-Model in practical discrete signal processing systems.

Potentiometric and spectrophotometric investigation of nickel-monoethanol-amine complexes

A detailed study of nickel-monoethanolamine complexes has been made employing potentiometric and spectrophotometric methods. The conditions for the formation of mono as well as polynuclear complexes have been investigated by potentiometric method. Evidence is presented for the formation of the following complexes and their stability constants are determined: NiA2+, Ni22+, Ni32+, NiA42+, NiA52+, NiA22+, Ni2A24+ and Ni3A36+. Combining potentiometric data with the spectrophotometric data, absorption spectra of the pure mononuclear complexes NiA2+ to NiA42+ and NiA2+6 have been computed. The absorption spectrum of NiA2+6 has been discussed on the basis of ligand field and molecular orbital theories. The absorption spectra of intermediate complexes have been interpreted on the basis of average ligand field theory. There has been good agreement between the experimental (10,400 cm-1) value of 10 Dq of NiA2+6 and the calculated value of 10 Dq (11,400 cm-1) on the basis of M.O. theory.