Some previous international work has studied levels of regret among smokers. In Australia, Canada, the UK, and the US, the proportion of smokers who agreed, or agreed strongly, with the statement “If you had to do it over again, you would not have started smoking”, was very high (range: 89.2% to 91.3%).1 This study also reported significantly lower regret by higher level of education, but no si...

The measurement perspective on decision usefulness implies greater usage of fair values in the financial statements proper. Following from our discussion in Section 2.5.1, greater use of fair values suggests a balance sheet approach to financial reporting, as opposed to the income statement approach which underlies the research described in Chapter 5. This, in turn, implies a larger role for th...

1128 Emerging Infectious Diseases • www.cdc.gov/eid • Vol. 13, No. 7, July 2007 Failure to report poultry deaths should be addressed and has several possible explanations. Farmers are accustomed to common yearly poultry deaths, which are not reported. In the absence of an offi cial compensation statement, farmers may fear income loss from massive poultry culling. Our results emphasize the need ...

Table 1. Financial Statement of Government X for year Y Revenue Levied through the Government’s Power Direct Taxation 21,260 Indirect Taxation 11,722 Compulsory fees, fines, penalties and levies 258 Sub Total 33,240 Earned through the Government’s Operations Investment Income 1,154 Unrealized gains(losses) arising from changes in the value of commercial forests 78 Other operational revenue 420 ...

on the effects of income maintenance laws on fertility. The appendices to this paper are printed separately as Institute for Research on Poverty Discussion Paper 118-72 and are available to those interested in the detailed tabulations and calculations underlying the summary tables in the paper. ABSTRACT The potential effects of income maintenance laws on fertility are examined in terms of an ec...

...............................................................................................................7 1.0 INTRODUCTION ..............................................................................................8 1.1 Background of the study ............................................................................................................... 8 1.2 Problem statement ..........

[Purpose] This paper attempted to determine the relationship between physical activity of men from Wrocław and their discretionary income. [Subjects and Methods] The subjects were 1,601 male survey respondents aged from 18 to 65 years old. The International Physical Activity Questionnaire was used for the assessment of physical activity. [Results] Among respondents, low intensity physical activ...

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax returns and a general household survey for the years 1992 2002. The unique feature of this integrated data set is that it includes all taxpayers in the top percentile of the gross income distribution. We show that despite substantial tax base erosion and significant reductions of...

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax returns and a general household survey for the years 1992 – 2002 which includes all taxpayers in the top percentile of the gross income distribution. We show that the distribution of the tax burden is highly concentrated, and that German income taxation has remained effectively p...