The 10% Flat Tax: Tithing and the Definition of Income

Developing a fair and widely accepted income definition presents one of the greatest challenges to tax reform. To arrive at a definition separate from the federal tax code, we surveyed 1200 Latter‐day Saints about their practice of tithing. Tithing is similar to a flat tax with no deductions, where individuals voluntarily contribute 10% of self‐defined income to the church. The results of our survey indicate that most respondents operate on a cash realization basis, which excludes savings and does not allow any deductions. Respondents' income concepts generally do not coincide with current tax laws or economists' views of comprehensive income.     

Young Norwegians and their views on climate change and the future: findings from a climate concerned and oil-rich nation

Young people represent the future, but little is known about their attitudes towards climate change, one of the most serious issues facing the world today. The purpose of the present study is to contribute with improved and new knowledge of young Norwegians’ understanding of and attitudes towards this issue, with a special focus on perspectives of the future. Of particular interest is the influence of divergent framings of the climate question in Norway, due to conflicting interests between the petroleum industry and climate concern. The young people's voices are elicited through two different surveys undertaken during the fall of 2013, one national (Norwegian Citizen Panel) and one local (School survey conducted among high-school students). The study generated both quantitative and qualitative findings, stemming from closed-ended as well as open-ended questions. The data were handled through a mixed methods approach, combining quantitative and qualitative analyses. The results show that the voices tend to be oriented towards the opinion that Norway has a responsibility to help poor countries as well as a duty to prevent climate change and that the country should reduce its oil production. We further observe that young Norwegians have an optimistic view of the future, based on a pronounced belief in technology and science.     

A global count of the extreme poor in 2012: data issues,methodology and initial results

The 2014 release of a new set of purchasing power parity (PPP) conversion factors (PPPs) for 2011 has prompted a revision of the World Bank’s international poverty line. In revising the line, we have sought to minimize changes to the real purchasing power of the earlier $1.25 line (in 2005 PPPs), so as to preserve the integrity of the goalposts for international targets such as the Sustainable Development Goals (SDGs) and the World Bank’s twin goals – which were set with respect to that line. In particular, the new line was obtained by inflating the same fifteen national poverty lines – originally used by Ravallion et al. (World Bank Econ. Rev. 23(2): 163–184 2009) to construct the $1.25 line – to 2011 prices in local currency units, and then converting them to US dollars using 2011 PPP conversion factors. With a small approximation, this procedure yields a new international poverty line of $1.90 per person per day. In combination with other changes described in the paper, this revision leads to relatively small changes in global poverty incidence for 2011: from 14.5 % using the old method to 14.1 % using the new method. In 2012, the new reference year for the global count, we find 12.7 % of the world’s population, or 897 million people, are living in extreme poverty. There are changes in the regional composition of poverty, but they are also relatively small. This paper documents methodological decisions taken in the process of updating both the poverty line and the consumption and income distributions at the country level, including issues of inter-temporal and spatial price adjustments. It also describes various caveats and limitations of the approach taken.     

The FARSEEING real-world fall repository: a large-scale collaborative database to collect and share sensor signals from real-world falls

Background

Real-world fall events objectively measured by body-worn sensors can improve the understanding of fall events in older people. However, these events are rare and hence challenging to capture. Therefore, the FARSEEING (FAll Repository for the design of Smart and sElf-adaptive Environments prolonging Independent livinG) consortium and associated partners started to build up a meta-database of real-world falls.

Results

Between January 2012 and December 2015 more than 300 real-world fall events have been recorded. This is currently the largest collection of real-world fall data recorded with inertial sensors. A signal processing and fall verification procedure has been developed and applied to the data. Since the end of 2015, 208 verified real-world fall events are available for analyses. The fall events have been recorded within several studies, with different methods, and in different populations. All sensor signals include at least accelerometer measurements and 58 % additionally include gyroscope and magnetometer measurements. The collection of data is ongoing and open to further partners contributing with fall signals. The FARSEEING consortium also aims to share the collected real-world falls data with other researchers on request.

Conclusions

The FARSEEING meta-database will help to improve the understanding of falls and enable new approaches in fall risk assessment, fall prevention, and fall detection in both aging and disease.

     

A Spatial-temporal Model for Temperature with Seasonal Variance

We propose a spatial-temporal stochastic model for daily average surface temperature data. First, we build a model for a single spatial location, independently on the spatial information. The model includes trend, seasonality, and mean reversion, together with a seasonally dependent variance of the residuals. The spatial dependency is modelled by a Gaussian random field. Empirical fitting to data collected in 16 measurement stations in Lithuania over more than 40 years shows that our model captures the seasonality in the autocorrelation of the squared residuals, a property of temperature data already observed by other authors. We demonstrate through examples that our spatial-temporal model is applicable for prediction and classification.     

Foreign Direct Investment in the Caribbean

This article addresses the question of whether the Caribbean is particularly attractive or unattractive to foreign investors, and if it has specific characteristics that attract or deter FDI. An econometric analysis of data from 135 countries for 1980‐2002 shows that the Caribbean does not suffer from low inflows of FDI; on the contrary, Caribbean countries receive more FDI than comparable countries in other regions. This reflects two contradictory effects. On the one hand, FDI inflows may be particularly sensitive to political instability in the region; on the other hand, the absence of regulation appears to have been a particularly beneficial factor in attracting FDI to the Caribbean.     

The Identification of Behaviour Disorder within the Community

In the absence of a clinical definition of Behaviour Disorder, those termed ‘Behaviourally Disordered’ are often considered unsuitable for psychiatric servicing and many end up inappropriately contained by the correctional system. The working definitions of 213 South Australian health and welfare professionals from six client areas (child/adolescent, psychiatric, intellectually disabled, brain-damaged, correctional and general) were surveyed. Respondents generally saw Behaviour Disorder as a recognisable disorder, involving both aggressive, disruptive behaviour and deficits in social adaptation. Perceptions of its presentation varied across client groups and across professional roles. The results highlighted a need for specialised community servicing for this group.     

Language Policy in Practice: Re‐bordering the Nation

We present findings from an anthropological field study on the role of language and language policy in migration from Poland to Norway, and the larger implications for emerging language and immigration policy in Europe. Initial fieldwork in Norway found that Polish workers without knowledge of the Norwegian language struggled to secure employment in the formal economy. The 2008 financial crisis intensified competition in the labour market and underscored fluency in Norwegian as a means of discriminating among workers. Comparative case studies of language schools revealed that these organizations are active participants in channeling Polish migrants' movements into a segmented labour market, often in ways that involve cooperation between private companies and the State. We frame the Norwegian case within the larger context of Europe and the trend there toward favoring integration over multiculturalism. The emergence of restrictive language policies in Europe may be interpreted as a legally and culturally acceptable means for discouraging access to rights associated with permanent residency or citizenship by work migrants from CEE countries, while at the same time permitting them access to the labour market for temporary work. The long‐term consequences of such policies for European society are uncertain.     

Analysis and modelling of wind speed in New York

In this paper we propose an ARMA time-series model for the wind speed at a single spatial location, and estimate it on in-sample data recorded in three different wind farm regions in New York state. The data have a three-hour granularity, but based on applications to financial wind derivatives contracts, we also consider daily average wind speeds. We demonstrate that there are large discrepancies in the behaviour of daily average and three-hourly wind speed records. The validation procedure based on out-of-sample observations reflects that the proposed model is reliable and can be used for various practical applications, like, for instance, weather prediction, pricing of financial wind contracts, wind generated power, etc. Furthermore, we discuss some striking resemblances with temperature dynamics.