Economic theory states that on market with imperfect competition, per unit consumption taxes should induce a larger increase of prices than ad valorem consumption taxes. It implies that consumers bear a larger share of the tax burden for per unit consumption taxes than for ad valorem consumption taxes. The present paper aims at testing empirically this theoretical result. It uses the French mar...

Tonga no longer has a national airline with the recent demise of Royal Tongan Airlines, but it has two national beers: Ikale and Royal. Both are lagers, but they are widely believed to be of different taste and quality. Bottled Ikale beer is considered to be inferior in quality with a great variation from batch to batch, and even from bottle to bottle within the same batch. Draft Ikale is belie...

Parallel brewing trials were performed in laboratory brewery. For beer wort hopping, hop pellets of diff erent age (“slightly aged” and “strongly aged” one) and storage indexes (0.35 and 0.59, respectively) were used. During brewing were measured bitterness, utilization of -acids and index of -acids isomerization. Mature beers were evaluated by panel taste testing. Th e results of panel testi...

We examine the metallicity distribution function (MDF) and fraction of carbon-enhanced metal-poor (CEMP) stars in a sample that includes 86 stars with [Fe/H] ≤ −3.0, based on high-resolution, high-S/N spectroscopy, of which some 32 objects lie below [Fe/H] = −3.5. After accounting for the completeness function, the “corrected” MDF does not exhibit the sudden drop at [Fe/H] = −3.6 that was found...

Inappropriate prescribing (IP) is a common and serious global healthcare problem in elderly people, leading to increased risk of adverse drug reactions (ADRs), polypharmacy being the main risk factor for both IP and ADRs. IP in older people is highly prevalent but preventable; hence screening tools for IP have been devised, principally Beers' Criteria and the Inappropriate Prescribing in the El...