Documentary material relating to the history of Iowa - Volume 2, 1896.

Benjamin F. Shambaugh edited and compiled documents and publications for this book on the history of Iowa. This volume 2 is concerned with the history of local political organizations and documents illustrative of the development of local government in the Territory of the Northwest from 1787 to 1800, in the Territory of Indiana from 1800 to 1805 and in the Territory of Michigan from 1805 to September 6, 1834.

Thin silicon films ranging from amorphous to nanocrystalline obtained by Hot-Wire CVD

In this paper, we have presented results on silicon thin films deposited by hot-wire CVD at low substrate temperatures (200 °C). Films ranging from amorphous to nanocrystalline were obtained by varying the filament temperature from 1500 to 1800 °C. A crystalline fraction of 50% was obtained for the sample deposited at 1700 °C. The results obtained seemed to indicate that atomic hydrogen plays a leading role in the obtaining of nanocrystalline silicon. The optoelectronic properties of the amorphous material obtained in these conditions are slightly poorer than the ones observed in device-grade films grown by plasma-enhanced CVD due to a higher hydrogen incorporation (13%).

Top income shares in Portugal over the twentieth century

[cat] L’objectiu d’aquest article és presentar nova evidència estadística sobre l’evolució de les desigualtats econòmiques a Portugal a llarg termini. L’explotació de les fonts fiscals portugueses ha permès l’estimació annual de les top income shares des de 1936. La construcció d’aquesta nova sèrie s’ha fet seguint la metodologia emprada per Piketty (2001). Aquesta nova sèrie revela una caiguda de les top income shares durant la Segona Guerra Mundial, seguida d’una recuperació fins a principis dels anys cinquanta. Des de mitjans dels cinquanta fins a principis dels anys vuitanta hi ha una caiguda dràstica de les top income shares. Per acabar, durant els anys noranta les top income shares tornen a augmentar. Aquesta pauta és molt similar a la viscuda en altres països: la reducció de les top income shares durant l’època daurada és compartida per tots els països estudiats i el seu increment als anys noranta sembla que alinea Portugal amb la pauta seguida pels països Anglosaxons.

La licitud de l’interès: evolució històrica d’un tema de moral econòmica

[cat] El problema de la consideració de qualsevol interès com a usura i les formes per a evitar la condemna eclesiàstica foren uns dels principals temes econòmics i morals de l’Europa tradicional. Aquest paper mostra els orígens i fonaments de la doctrina eclesiàstica sobre la usura, l’aparición dels instruments comercials i financers que evitaven la condemna de l’església i les excepcions i noves doctrines que consideraven lícit el benefici procedent del préstec.

El origen de la construcción fenomenalista: Mach, Moore y Whitehead

It's usually believed that the idea of applying logical methods to constructivist phenomenalism was, --in general- a result of Russell's originality. In this paper is argued that some important ideas were in fact due to Mach, Moore and Whitehead. According to the author, Russell got from Mach the general idea of epistemology as an analysis of scientific concepts and, specially,the idea of sensations as the building blocks for his logical construction. Moore made Russell believe that only sensations are known in a direct way, and so, the existence of external objects as the cause of our perceptions is only inferred. Moreover, according to the author, Russell's views on sense data -his sensibilia- are also due to Moore. Finally, Russell got from Whitehead the idea of the phenomenical reconstruction as an alternative to the causal theory of perception, and also how the logical construction should be done. The author undertakes also a detailed analysis of some early works of Whitehead not very well known.

Early mobilization out of bed after ischaemic stroke reduces severe complications but not cerebral blood flow: a randomized controlled pilot trial.

OBJECTIVE: To evaluate whether early mobilization after acute ischaemic stroke is better than delayed mobilization with regard to medical complications and if it is safe in relation to neurological function and cerebral blood flow. DESIGN: Randomized controlled pilot trial of early versus delayed mobilization out of bed with incidence of severe complications as the primary outcome. SETTING: Acute stroke unit in the neurology department of a University Hospital. PARTICIPANTS: Fifty patients after ischaemic stroke with a National Institutes of Health Stroke Scale (NIHSS) score >6 were recruited. INTERVENTION: All patients were treated with physiotherapy immediately after their admission. In the early protocol patients were mobilized out of bed after 52 hours, in the delayed protocol after seven days. RESULTS: Eight out of 50 randomized patients were excluded from the per-protocol analysis because of early transfer to other hospitals. There were 2 (8%) severe complications in the 25 early mobilization patients and 8 (47%) in the 17 delayed mobilization patients (P < 0.006). There were no differences in the total number of complications or in clinical outcome. In the 26 patients (62%) who underwent serial transcranial Doppler ultrasonography, no blood flow differences were found. CONCLUSION: We found an apparent reduction in severe complications and no increase in total complications with an early mobilization protocol after acute ischaemic stroke. No influence on neurological three-month outcomes or on cerebral blood flow was seen. These results justify larger trials comparing mobilization protocols with possibly even faster mobilization out of bed than explored here.

Distinct levels in Pom1 gradients limit Cdr2 activity and localization to time and position division.

Where and when cells divide are fundamental questions. In rod-shaped fission yeast cells, the DYRK-family kinase Pom1 is organized in concentration gradients from cell poles and controls cell division timing and positioning. Pom1 gradients restrict to mid-cell the SAD-like kinase Cdr2, which recruits Mid1/Anillin for medial division. Pom1 also delays mitotic commitment through Cdr2, which inhibits Wee1. Here, we describe quantitatively the distributions of cortical Pom1 and Cdr2. These reveal low profile overlap contrasting with previous whole-cell measurements and Cdr2 levels increase with cell elongation, raising the possibility that Pom1 regulates mitotic commitment by controlling Cdr2 medial levels. However, we show that distinct thresholds of Pom1 activity define the timing and positioning of division. Three conditions-a separation-of-function Pom1 allele, partial downregulation of Pom1 activity, and haploinsufficiency in diploid cells-yield cells that divide early, similar to pom1 deletion, but medially, like wild-type cells. In these cells, Cdr2 is localized correctly at mid-cell. Further, Cdr2 overexpression promotes precocious mitosis only in absence of Pom1. Thus, Pom1 inhibits Cdr2 for mitotic commitment independently of regulating its localization or cortical levels. Indeed, we show Pom1 restricts Cdr2 activity through phosphorylation of a C-terminal self-inhibitory tail. In summary, our results demonstrate that distinct levels in Pom1 gradients delineate a medial Cdr2 domain, for cell division placement, and control its activity, for mitotic commitment.

Radiolarian biochronology and Pacific origin of Jurassic-Cretaceous oceanic terranes in Costa Rica and Puerto Rico

AbstractAs demonstrated during several recent geological conferences, there is still a large debate concerning the origins of the Mesozoic oceanic remnants on the Caribbean Plate. The geodynamic models describing the Mesozoic history of the Caribbean realm can be divided into two main categories based on the origin of the Caribbean Plate: 1) An in situ origin between the Americas; 2) A Pacific origin and an eastward transport relative to the Americas. The study of the ribbon-bedded radiolarite is a key in determining the origins of associated Mesozoic oceanic terranes and may help to achieve a general agreement regarding the basic principles on the evolution of the Caribbean Plate. The Early Jurassic to early Late Cretaceous Bermeja Complex of Puerto Rico, witch contains serpentinized peridotite, altered basalt, amphibolite, and chert (Mariquita Chert Formation), and the contemporaneous Santa Rosa Accretionary Complex, which crops out in several half-windows along the south shores of the Santa Elena Peninsula in northwestern Costa Rica, are two of these little-known and crucial ophiolitic mélanges. The Manzanillo and Matambú fore-arc Terranes of the Nicoya Peninsula in the northwestern Costa Rica, which contain Late Cretaceous to Early Paleogene radiolarian-bearing siliceous mudstones and cherts associated with arc-derived mafic to intermediate volcaniclastics, bring important information on the history of the western active margin of the Caribbean Plate. A systematic radiolarian study of these three regions is presented herein in three different articles.The radiolarian biochronology of the Mariquita Chert Formation of the Bermeja Complex presented in this work indicate an early Middle Jurassic to early Late Cretaceous (late Bajocian-early Callovian to middle Albian-middle Cenomanian) age for the Mariquita Chert Formation. The illustrated assemblages contain 150 species, of which 3 are new (Pantanellium karinae, Loopus bermejaense, and L. boricus), and belonging to 59 genera. A review of the previous radiolarian published works on this formation and the results of this study suggest that the Bermeja Complex ranges in age from Middle Jurassic to early Late Cretaceous (late Aalenian to middle Cenomanian) and also reveal a possible feature of the complex, which is the youngling of radiolarian cherts from north to south, evoking a polarity of accretion. On the basis of a currently exhaustive inventory of the ribbonbedded radiolaritic facies on the Caribbean Plate, a re-examination of the distribution of Middle Jurassic sediments associated with oceanic crust from the Caribbean realm, and a paleoceanographical argumentation on the water currents, we come to the conclusion that the radiolarite and associated Mesozoic oceanic terranes of the Caribbean Plate are of Pacific origin. The previous argument for a Pacific origin of the Bermeja Complex presented by Montgomery et al. (1994a), based on their radiolarian age and their estimation of the oldest Proto-Caribbean oceanic crust, is nowadays seriously questionable, owing to the recent progresses in radiolarian biostratigraphy and new discoveries on the age of the first oceanic crust spreading between the Americas. Furthermore, we interpret the radiolarian Parvicingulidae-rich assemblages in the low-latitude Caribbean context as potential indicators of upwelling or land nutrients inputs, instead of indicators of paleolatitudes,as firstly stated by Pessagno and Blome (1986). Eventually, a discussion on the origin of the cherts of the Mariquita Formation illustrated by Middle Jurassic to middle Cretaceous geodynamic models of the Pacific and Caribbean realms bring up the possibility that the rocks of the Bermeja Complex are remnants of two different oceans.The Santa Rosa Accretionary Complex contains various oceanic assemblages of alkaline basalt, radiolarite and polymictic breccias. The radiolarian biochronology (19 illustrated assemblages, 232 species belonging to 63 genera) presented in this work indicate an Early Jurassic to early Late Cretaceous (early Pliensbachian to earliest Turonian) age for the sediments associated with oceanic basalts or recovered from blocks in breccias or megabreccias from the Santa Rosa Accretionary Complex. This study brings to light the Early Jurassic age of a sequence of ribbon-bedded radiolarite, which was previously thought to be of Cretaceous age, intruded by alkaline basalts sills. The presence of Early Jurassic large reworked blocks of radiolarite in a polymictic megabreccia, firstly reported by De Wever et al. (1985) is confirmed. Therefore, the alkaline basalt associated with these radiolarites could be of Jurassic age. In the Carrizal tectonic window, Middle Jurassic radiolarian chert blocks and Early Cretaceous brick-red ribbon-bedded radiolarites overlying pillow basalts are interpreted as fragments of a Middle Jurassic oceanic basement accreted to an Early Cretaceous oceanic plate, in an intra-oceanic subduction context. Whereas, knobby radiolarites and black shale at Playa Carrizal are indicative of a shallower middle Cretaceous paleoenvironment. Other younger oceanic remnants documented the rapid approach of the site of sedimentation to a subduction trench during the late Early Cretaceous (AlbianCenomanian), maybe early Late Cretaceous (Turonian).In total, 60 species belonging to 34 genera were present in relatively well-preserved radiolarian faunas from volcaniclastics and associated pelagic and hemipelagic rocks of the Matambú and Manzanillo terranes, ranging in age from Late Cretaceous to Early Paleogene (middle Turonian-Santonian to late Thanetian-Ypresian). This study shows that radiolarians can provide significant biostratigraphic control in the Nicoya Peninsula where very similar lithologies of different ages are present. Two radiolarian samples directly date the Berrugate Formation for the first time (middle Turonian-Santonian and Coniacian-Santonian). These ages allow to determine a volcanic arc activity on the western edge of the future Caribbean Plate at least since the Santonian that could have lasted through the middle Turonian-early Campanian interval by stratigraphic superposition. Moreover on the basis of these radiolarian ages, the Loma Chumico Formation of Albian age, and the Berrugate Formation of middle Turonian-early Maastrichtian age, can now be clearly differentiated. Two samples from the Sabana Grande Formation give a Coniacian-Santonian age and a Coniacian-Campanian age and indicate that there is a stratigraphic gap of ~10 million years between this formation and the underlying Albian Loma Chumico Formation.RésuméComme cela a pu se vérifier à plusieurs reprises lors de conférences géologiques récentes, le débat sur l'origine des terrains océaniques mésozoïques de la Plaque Caraïbes est toujours d'actualité. Les modèles géodynamiques décrivant l'histoire de la région caraïbes peuvent être classés en deux catégories basées sur l'origine de la Plaque Caraïbes : 1) Une origine in situ entre les Amériques ; 2) Une origine Pacifique et un transport vers l'est, par rapport aux Amériques. L'étude des radiolarites rubanées est capitale pour la détermination de l'origine des terrains océaniques allochtones du Mésozoïque et peut être utile pour parvenir à un compromis général concernant les principes basiques de l'évolution de la Plaque Caraïbes. Le complexe de Bermeja à Porto Rico qui est constitué de péridotites serpentinisées, de basaltes altérés, d'amphibolites et de cherts (Formation des Cherts de Mariquita), et le Complexe d'Accrétion de Santa Rosa qui affleure dans plusieurs demi-fenêtres tectoniques au sud de la Péninsule de Santa Elena au nord-ouest du Costa Rica sont deux de ces mélanges ophiolitiques peu décrits et déterminants. Les terrains de fore-arc de Manzanillo et de Matambu dans la Péninsule de Nicoya au nord-ouest du Costa Rica qui sont composés de calcaires siliceux et de cherts riches en radiolaires associés à du matériel volcanique d'arc mafique à intermédiaire, apportent d'importantes informations sur l'histoire de la marge active occidentale de la Plaque Caraïbe. Une étude systématique des radiolaires de ces trois régions est présentée dans ce travail sous forme de trois articles.La biochronologie des radiolaires de la Formation des Cherts de Mariquita du Complexe d'Accrétion de Santa Rosa présentée dans ce travail indique un âge Jurassique Moyen inférieur à Crétacé Supérieur inférieur (Bajocien supérieur-Callovien inférieur à Albien moyen-Cénomanien moyen) pour la Formation des Cherts de Mariquita. Les assemblages illustrés contiennent 150 espèces, parmis lesquelles 3 sont nouvelles (Pantanellium karinae, Loopus bermejaense et L. boricus), et appartenant à 59 genres différents. Une révision des travaux publiés précédemment sur les radiolaires de cette formation, ainsi que les résultats de cette étude suggèrent que le Complexe de Bermeja a un âge allant du Jurassique moyen au Crétacé Supérieur inférieur (Aalénien supérieur à Cénomanien moyen) et révèle aussi une caractéristique éventuelle du complexe qui est le rajeunissement des radiolarites du nord au sud, évoquant une polarité d'accrétion. Sur la base d'un inventaire actuellement exhaustif du facies radiolaritique rubané sur la Plaque Caraïbes, d'un nouvel examen de la distribution globale des sédiments du Jurassique Moyen associés à de la croûte océanique et d'une argumentation paléocéanographique sur les courants, nous arrivons à la conclusion que les radiolarites et les unités tectoniques océaniques du Mésozoïque associées de la Plaque Caraïbes sont d'origine pacifique. L'argument antérieur pour une origine pacifique du Complexe de Bermeja présenté par Montgomery et al. (1994a), basé sur leur âge à radiolaire et leur estimation de l'âge de la plus vieille croûte océanique des Proto-Caraïbes, est sérieusement remis en question aujourd'hui, en raison des progrès récents de la biostratigraphie des radiolaires et des nouvelles découvertes concernant l'âge du début de l'océanisation entre les Amériques. En outre, dans le contexte de basses latitudes des Caraïbes, nous interprétons les assemblages à radiolaires riches en Parvicingulidae comme étant des indicateurs potentiels d'apports en nutriments des zones d'uppwelling ou des terres, plutôt que des indicateurs de paléolatitudes, comme exposer pour la première fois par Pessagno et Blome (1986). Finalement, une discussion sur l'origine des cherts de la Formation de Mariquita illustrée par des modèles géodynamiques du Jurassique Moyen au Crétacé moyen des régions pacifique et caraïbes, fait poindre la possibilité que les roches du Complexe de Bermeja proviennent de deux océans différents.Le Complexe d'Accrétion de Santa Rosa contient plusieurs assemblages océaniques différents de basaltes alcalins, radiolarites et brèches polymictes. La biochronologie des radiolaires (19 assemblages illustrés, 232 espèces appartenant à 63 genres) présentée dans ce second travail indique un âge Jurassique Inférieur à Crétacé Supérieur inférieur (Pliensbachien inférieur à Turonien initial) pour les sédiments associés aux basaltes océaniques ou provenant de blocs dans des brèches ou des mégabrèches du Complexe d'Accrétion de Santa Rosa. Cette étude met en évidence l'âge Jurassique Inférieur d'une séquence de radiolarites rubanées entrecoupée de sills de basaltes alcalins, dont l'âge estimé était précédemment le Crétacé.La présence de blocs plurimétriques de radiolarites d'âge Jurassique Inférieur remaniés dans une mégabrèche polymicte, dont la présence avait été signalée par De Wever et al. (1985), est confirmée. Par conséquent, les basaltes alcalins associés à ces radiolarites pourraient aussi être d'âge Jurassique. Dans la fenêtre tectonique de Carrizal, des blocs de radiolarites d'âge Jurassique Moyen et des radiolarites du Crétacé Inférieur recouvrant des basaltes en coussins sont interprétés comme des fragments d'une croûte océanique d'âge Jurassique Moyen accrétés à une plaque océanique d'âge Crétacé Inférieur, dans un contexte de subduction intra-océanique. Alors que dans la même zone, les radiolarites « noueuses » et les argiles noires associées sont interprétées comme des indicateurs d'un milieu peu profond au Crétacé. D'autres fragments océaniques plus jeunes documentent une approche rapide du lieu de sédimentation vers une fosse de subduction pendant le Crétacé Inférieur supérieur (Albien-Cénomanien), peut-être Crétacé Supérieur (Turonien).Au total, 60 espèces appartenant à 34 genres ont été déterminées à partir de faunes à radiolaires relativement bien préservées, extraites de roches volcanoclastiques et pélagiques à hémipélagiques associées, provenant des terrains de Matambu et Manzanillo et ayant des âges compris entre le Crétacé Supérieur et le Paléogène Inférieur (Turonien moyen-Santonien à Thanétien supérieur-Yprésien). Cette étude montre que les radiolaires peuvent fournir un contrôle stratigraphique significatif dans la Péninsule de Nicoya, où des lithologies similaires, mais d'âges différents sont présentes. Deux échantillons à radiolaires permettent de dater la Formation de Berrugate pour la première fois (Turonien moyen-Santonien et Coniacien-Santonien). Ces âges permettent d'établir une activité volcanique d'arc le long de la marge occidentale de la futur Plaque Caraïbes au moins depuis le Santonien et qui pourrait avoir durée jusqu'au Turonien moyen-Campanien inférieur. De plus, sur la base de ces âges à radiolaires, la Formation de Loma Chumico d'âge Albien, et la Formation de Berrugate d'âge Turonien moyen-Maastrichtien inférieur, peuvent maintenant être différenciées. Deux échantillons de la Formation de Sabana Grande donnent des âges Coniacien-Santonien et Coniacien-Campanien et indiquent qu'il existe une lacune stratigraphique d'environ 10 millions d'années entre cette formation et la Formation de Loma Chumico sous-jacente d'âge Albien.

Impact of etanercept-methotrexate therapy on patient-reported outcomes in rheumatoid arthritis patients with up to 12 months of symptoms.

Background/Purpose: Patient-reported outcomes (PROs) in patients with rheumatoid arthritis (RA) are critical in evaluating RA treatment effects on function and health-related quality of life (HR-QoL). Significant improvement in PROs has been reported in RA studies of biologic agents, including etanercept (ETN), but most studies have been conducted in patients with established disease. In addition to assessing treatment effects in early RA, there is interest in therapeutic strategies that allow dose reduction or withdrawal of biologic therapy (biologic-free) after induction of response. The PRIZE trial is an ongoing, 3-period study to evaluate the efficacy of combined ETN and methotrexate (MTX) therapy in patients with early, moderate-to-severe RA and to assess whether efficacy (remission) can be maintained with ETN dose reduction or biologic-free (Period 2) or drug-free (Period 3). Herein we report PROs associated with ETN 50 mg QW plus MTX (ETN50/MTX) therapy administered for 52 wks in Period 1 (induction) of the PRIZE trial. Methods: In Period 1, MTX- and biologic-naı‥ve patients with early, active RA (symptom onset 12 mo from enrollment; DAS28 _3.2) received open-label ETN50/MTX for 52 wks. The starting dose of MTX was 10 mg QW; at the discretion of the investigator, titration was permitted up to a maximum of 25 mg QW to achieve remission. Corticosteroid boosts were administered to patients not achieving low disease state at wks 13 and 26, unless contraindicated or not tolerated. PROs were assessed using the Health Assessment Questionnaire (HAQ) total score; Patient Acceptable Symptom State (PASS); EuroQol-5 Dimensions (EQ-5D) total index; Short Form Health Survey (SF-36); Functional Assessment of Chronic Illness Therapy (FACIT)-Fatigue; Work Instability Scale for Rheumatoid Arthritis (RAWIS); and Work Productivity and Activity Impairment Questionnaire: Rheumatoid Arthritis (WPAI:RA). Results: A total of 306 patients received treatment in Period 1 (mITT population); 222 (73%) patients completed the period. The majority of patients were female (70%), with a mean age of 50 y, mean DAS28 of 6.0 (median, 6.0), and duration of disease symptoms from onset of 6.5 months (median, 6.3 mo). Significant and clinically meaningful improvements in PROs, including in HAQ, EQ-5D, SF-36, and FACIT-Fatigue, were demonstrated with ETN50/MTX therapy from baseline to the final on therapy visit (Table; P_0.0001). Similar improvements were observed in all dimensions of RA-WIS and WPAI:RA (Table; P_0.0001). Conclusion: Combination therapy with ETN50/MTX for 52 wks in patients with _12 mo of symptomatic, active RA resulted in significant, clinically important improvements in measures of physical function, including normal HAQ (66.6% of patients), HR-QoL, fatigue, and work productivity. These outcomes are consistent with those reported in prior studies in patients with more established disease.

The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France

Optimal tax formulas expressed in "sufficient statistics" are usually calibrated under the assumptionthat the relevant tax elasticities are unaffected by other available policy instruments.In practice though, tax authorities have many more instruments than the mere tax rates andtax elasticities are functions of all these policy instruments. In this paper we provide evidencethat tax elasticities are extremely sensitive to a particular policy instrument: the level of taxenforcement. We exploit a natural experiment that took place in France in 1983, when the taxadministration tightened the requirements to claim charitable deductions. The reform led to asubstantial drop in the amount of contributions reported to the administration, which can becredibly attributed to overreporting of charitable contributions before the reform, rather thanto a real change in giving behaviours. We show that the reform was also associated with asubstantial decline in the absolute value of the elasticity of reported contributions. This findingallows us to partially identify the elasticity of overreporting contributions, which is shown tobe large and inferior to -2 in the lax enforcement regime. We further show using bunching oftaxpayers at kink-points of the tax schedule that the elasticity of taxable income also experienceda significant decline after the reform. Our results suggest that optimizing the tax rate fora given tax elasticity when other policy instruments are not optimized can lead to misleadingconclusions when tax authorities have another instrument that could set the tax elasticity itselfat its optimal level as in Kopczuk and Slemrod [2002].

Issue review : city property tax for fiscal year 2009.

This issue review provides fiscal year 2009 city taxable value, tax rate and property tax revenue statistics, with comparisons to FY 2008 and to FY 2001. A discussion of the impact of the residential rollback on the tax base of cities and the growth in tax increment financing, or TIF, is also included.

Issue review : impact on the insurance premium tax rate reduction .

In 2002, Senate File 2318, Insurance Premium Tax Reduction Act, the Iowa General Assembly approved a reduction in the insurance premium tax rate from 2 percent to 1 percent. The reduction was phased in at the rate of 1/4 percent annual increments over a five-year period, beginning with life and health insurance policy payments made on or after January 1st, 2003. Calendar year 2007 was the first year all premiums were taxed at 1 percent and fiscal year 2008 was the first full fiscal year at the 1 percent rate. Insurance premiums tax is paid only by insurance companies. The companies that benefit from the tax reduction are uniquely identified in government employment statistics. This allows for a unique opportunity to evaluate both the revenue impact and the employment impact of the tax rate reduction in Senate File 2318. This issue review focuses on the General Fund revenue impact of the rate reduction and the Iowa employment trends for the insurance industry since the rate reduction legislation was approved.

Alleged Tax Competition: The Mysterious Death of Inheritance Taxes in Switzerland

Interjurisdictional competition over mobile tax bases is an easily understood mechanism, but actual tax-base elasticities are difficult to estimate. Political pressure for reducing tax rates could therefore be based on erroneous estimates of the mobility of tax bases. We show that tax competition provided the overwhelmingly dominant argument in the policy debates leading to a succession of reforms of bequest taxation by Swiss cantons. Yet, we find only very weak statistical evidence of a relationship between tax burdens on bequests and the concerned tax base of wealthy elderly individuals. Moreover, inheritance tax revenues are found to increase in inheritance tax rates even in the long run, and actual tax rates lie well below the revenue-maximising levels throughout. The alleged pressures of tax competition did not seem in reality to exist.

Cardiopathie congénitale: de l'enfance à l'âge adulte [Congenital heart disease: from childhood to adulthood].

Grâce à l'amélioration de la chirurgie cardiaque, les enfants avec une malformation cardiaque congénitale atteignent actuellement en grande majorité l'âge adulte avec une bonne qualité de vie. Un suivi cardiaque régulier est toutefois recommandé. La période de l'adolescence coïncide souvent avec la survenue de complications à moyen et long termes et la nécessité d'une reprise chirurgicale ou par cathétérisme interventionnel, en particulier chez les patients avec cardiopathie complexe. Par conséquent, il est primordial de débuter le processus de transition assez tôt et de la poursuivre jusqu'à l'âge adulte. Nous avons élaboré un programme de transition formel, adapté aux patients avec cardiopathie congénitale. With the improvement of congenital heart surgery, most children with congenital heart disease will survive into adulthood with a good quality of life. Regular cardiac follow-up is recommended for all patients. The adolescent period coincides often with medium and long term consequences and complications and repeat surgery or catheter interventions might be needed. It is therefore of prime importance to begin the transition process early and to pursue it well into adulthood. We have elaborated a formal transition program adapted to youngsters with congenital heart disease.

Early nutritional determinants in cardio-metabolic programming – A prospective randomized controlled dietary intervention study

Western societies have been faced with the fact that overweight, impaired glucose regulation and elevated blood pressure are already prevalent in pediatric populations. This will inevitably mean an increase in later manifestations of cardio-metabolic diseases. The dilemma has been suggested to stem from fetal life and it is surmised that the early nutritional environment plays an important role in the process called programming. The aim of the present study was to characterize early nutritional determinants associating with cardio-metabolic risk factors in fetuses, infants and children. Further, the study was designated to establish whether dietary counseling initiated in early pregnancy can modify this cascade. Healthy mother-child pairs (n=256) participating in a dietary intervention study were followed from early pregnancy to childhood. The intervention included detailed dietary counseling by a nutritionist targeting saturated fat intake in excess of recommendations and fiber consumption below recommendations. Cardio-metabolic programming was studied by characterizing the offspring’s cardio-metabolic risk factors such as over-activation of the autonomic nervous system, elevated blood pressure and adverse metabolic status (e.g. serum high split proinsulin concentration). Fetal cardiac sympathovagal activation was measured during labor. Postnatally, children’s blood pressure was measured at six-month and four-year follow-up visits. Further, infants’ metabolic status was assessed by means of growth and serum biomarkers (32-33 split proinsulin, leptin and adiponectin) at the age of six months. This study proved that fetal cardiac sympathovagal activity was positively associated with maternal pre-pregnancy body mass index indicating adverse cardio-metabolic programming in the offspring. Further, a reduced risk of high split proinsulin in infancy and lower blood pressure in childhood were found in those offspring whose mothers’ weight gain and amount and type of fats in the diet during pregnancy were as recommended. Of note, maternal dietary counseling from early pregnancy onwards could ameliorate the offspring’s metabolic status by reducing the risk of high split proinsulin concentration, although it had no effect on the other cardio-metabolic markers in the offspring. At postnatal period breastfeeding proved to entail benefits in cardio-metabolic programming. Finally, the recommended dietary protein and total fat content in the child’s diet were important nutritional determinants reducing blood pressure at the age of four years. The intrauterine and immediate postnatal period comprise a window of opportunity for interventions aiming to reduce the risk of cardio-metabolic disorders and brings the prospect of achieving health benefits over one generation.