bluuebunny/crossref_metadata_2025 huggingface dataset:
Vasodilatory shock in severe acute pancreatitis without sepsis: Is there any place for hydrocortisone treatment?
Authors: Eklund A. , Leppäniemi A. , Kemppainen E. , Pettilä V.
Published: March 2005

Background:  Hydrocortisone (HC) has been reported to rapidly improve hemodynamics and reduce the time to vasopressor cessation in septic shock, but none has focused on this effect in acute pancreatitis. We therefore performed a study to assess the effects of hydrocortisone on catecholamine‐dependent shock among patients with severe acute pancreatitis.

Methods:  A retrospective, case‐controlled study among 10 patients with severe acute pancreatitis and HC treatment for catecholamine‐dependent shock was performed. The control group comprised 11 conventionally treated patients with the same severity of pancreatitis and circulatory shock according to the norepinephrine support required. In focus were the first 48 h from the start of HC administration in the HC group and from the reference point in the control group, respectively. The reference point for the control group was the time point at which doses of norepinephrine exceeded 0.3 µg kg−1 min−1.

Results:  Patients in the HC group were weaned off norepinephrine in a significantly shorter time (61 h in HC group vs. 141 h, P = 0.016). The HC group received significantly less norepinephrine (area under curve of norepinephrine dose, P = 0.041). The reduction in norepinephrine dose was comparable at 24 h, being −0.051 (−0.208–0.022) µg kg−1 min−1 in the HC group vs. −0.026 (−0.150–0.030) µg kg−1 min−1 in the controls (P = 0.307), and at 48 h with respective figures of −0.206 (−0.317 to −0.102) µg kg−1 min−1 and −0.103 (−0.178–0.029) µg kg−1 min−1 (P = 0.072), from the start of HC administration.

Conclusion:  According to our data it seems reasonable to formulate a hypothesis that low doses of HC shorten the time to vasopressor cessation and rapidly reduce the need for norepinephrine support in patients with shock associated with severe acute pancreatitis without sepsis.
Peroperative depth of anaesthesia may influence postoperative opioid requirements
Authors: Henneberg S. W. , Rosenborg D. , Weber Jensen E. , Ahn P. , Burgdorff B. , Thomsen L. L.
Published: March 2005

Background:  Studies on monitoring the depth of anaesthesia have shown that with the use of these monitors the peroperative consumption of anaesthetics can be reduced. Studies have also indicated that the peroperative depth of anaesthesia may affect the postoperative course. The purpose of this study was to evaluate a possible relation between the depths of anaesthesia and the postoperative pain score and consumption of morphine.

Methods:  We used middle latency auditory evoked potentials (MLAEPs) for monitoring the depth of anaesthesia. The study was prospective, observer blinded and included 50 women scheduled for elective abdominal hysterectomy. Anaesthesia was induced using propofol and remifentanil. Before leaving the recovery room the patients were provided with a programmed patient‐controlled pump (PCA), which was only activated on demand. Auditory evoked potentials were registered from just before induction of anaesthesia and during the whole procedure, but the anaesthetist did not have access to the monitor.

Results:  Fifty patients were included and seven were excluded. The remaining 43 patients were divided into two groups: Group High (n=12) with an AAI>28 for >5% of the registration time and Group Low (n=31) with an AAI>28 for <5% of the registration time. Group High had significantly higher morphine requirements in the recovery and activated the PCA‐pump more frequently during the first 24 postoperative hours.

Conclusion:  The results indicate that the peroperative depth of anaesthesia may have effects on the postoperative analgesic requirements.
Effects of edaravone on human neutrophil function
Authors: Mikawa K. , Akamatsu H. , Nishina K. , Obara H. , Niwa Y.
Published: March 2005

Background:  Neutrophils play a crucial role in the antibacterial host defence system. Edaravone is used in critically ill patients who are often immuno‐compromised secondary to concomitant disease or immunosuppressive therapy. The aim of the current study was to assess the effect of edaravone, a novel free‐radical scavenger, on several aspects of human neutrophil function using an in vitro system.

Methods:  Chemotaxis, phagocytosis, reactive oxygen species (ROS) production by neutrophil (cellular) and xanthine‐xanthine oxidase (acellular) systems, and intracellular calcium ion levels ([Ca2 + ]i) were measured in the absence and in the presence (at a clinically relevant concentration, and 0.1‐fold, and 10‐fold this concentration) of edaravone.

Results:  The clinically relevant concentration of edaravone did not inhibit chemotxais, phagocytosis, or superoxide production of neutrophils. Even at its ordinary clinical plasma concentration, the drug inhibited hydrogen peroxide (H2O2) and hydroxyl radical (OH·) generation in the cellular (neutrophil) as well as in the cell‐free (xanthine‐xanthine oxidase) system (P < 0.05). Edaravone did not affect elevation of [Ca2 + ]i in neutrophils stimulated by a chemotactic factor.

Conclusions:  These findings suggest that edaravone quenched H2O2, and OH· generated rather than impaired the ability of neutrophils to produce the ROS. However, further studies using in vivo systems are required to elucidate the effects of edaravone on neutrophil function in clinical settings.
Precision of bolus thermodilution cardiac output measurements in patients with atrial fibrillation
Authors: Østergaard M. , Nilsson L. B. , Nilsson J. C. , Rasmussen J. P. , Berthelsen P. G.
Published: March 2005

Background:  The precision of bolus thermodilution cardiac output measurements in patients with atrial fibrillation (AF) has not previously been determined. A priori we suspected that the precision would be lower in patients with AF than in patients with sinus rhythm (SR). Consequently, we also determined if the precision could be improved by injecting the thermal indicator into the right ventricle instead of the right atrium.

Methods:  Cardiac output was determined as the average result of four injections of 10 ml of iced saline. Replicate measurements were performed with thermal indicator injections into the right atrium and ventricle. The coefficients of variation and the precisions were calculated.

Results:  In the 25 patients with AF, mean cardiac output was 3.96 l min−1 (range 2.4–7.4), the coefficient of variation 0.073 (95% CI ± 0.011), and the precision 0.38 l min−1 (95% CI ± 0.14) with injection into the right atrium. In the 25 patients with SR, mean cardiac output was 4.73 l min−1 (range 2.4–7.3), the coefficient of variation 0.047(95% CI ± 0.006), and the precision 0.38 l min−1 (95% CI ± 0.14). In both groups, an agreement analysis demonstrated that the injection of indicator into the right ventricle resulted in a significantly higher cardiac output [AF+0.25 (95% CI ± 0.15) l min−1, SR+0.29 ( ± 0.20) l min−1].

Conclusion:  The coefficient of variation for cardiac output determinations is 55% higher in patients with AF. Two measurements, separated by time or intervention, must differ by 15% in AF patients and 9% in SR patients before one can be 95% confident that a real change has taken place.
Use of a new supraglottic airway device – the CobraPLA – in a ‘difficult to intubate/difficult to ventilate’ scenario
Authors: Szmuk P. , Ezri T. , AkÇa O. , Alfery D. D.
Published: March 2005

A 67‐year‐old male was scheduled for cadaveric renal transplant. Following rapid sequence anaesthesia, only the tip of the epiglottis was visualized. Mask ventilation was difficult, and therefore an alternative airway device was considered. A size 4 CobraPLA™ (Engineered Medical System, Indianapolis, IN) was inserted into the hypopharynx, and ventilation was easily accomplished. Then, a size 7 endotracheal tube was threaded over a fiberoptic bronchoscope, through the CobraPLA, into the trachea.

The description and insertion technique of the CobraPLA, a new supraglottic airway device is shortly discussed. This is the first report of successful management of difficult mask ventilation with the new CobraPLA, supraglottic airway device.
Anesthetic effect of epidural anesthesia with cephalad or caudad catheterization for ankle surgery or hemorrhoidectomy
Authors: Chou W‐Y. , Hsu C‐J. , Cheng J‐T. , Yang L‐C. , Lin C‐R. , Chia Y‐Y. , Yu S‐W. , Tan P‐H.
Published: March 2005

Background:  The larger size of the first sacral nerve root has been reported to be an unfavorable factor leading to sacral sparing in epidural anesthesia. Previous studies have shown that an adequate analgesic effect of the epidural block was achieved with the catheter placement in the caudal direction. In this study, the anesthetic effect of epidural anesthesia with catheter placement of a cephalic or caudad direction was compared in ankle and hemorrhoid surgery.

Methods:  Twenty‐one ASA physical status I or II patients undergoing surgery for ankle fractures with epidural anesthesia were enrolled and randomized into two groups. The epidural catheter was placed either to a cephalad (AU group) or caudal (AD group) direction. Another 21 patients undergoing hemorrhoidectomy were also randomized into two groups to receive epidural anesthesia in a similar way (HU and HD groups). The onset for, duration of, and recovery time from epidural anesthesia and the incidence of analgesic request were recorded.

Results:  No significant differences were demonstrated when age, height, weight or sex were compared between the four study groups. The onset time of the block and the incidence of intrasurgical analgesic request were lower in the caudal subgroup when the ankle surgery patients were compared. Otherwise, there were no significant differences in the duration of anesthesia and time to recovery or level of anesthesia.

Conclusion:  Injection of local anesthetic solution through a caudally oriented epidural catheter produces faster onset and superior quality of anesthesia in comparison with the injection through the cephaladly oriented catheter in ankle surgery, but not hemorrhoidectomy.
Impact of the AEP‐Monitor/2‐derived composite auditory‐evoked potential index on propofol consumption and emergence times during total intravenous anaesthesia with propofol and remifentanil in children
Authors: Weber F. , Seidl M. , Bein T.
Published: March 2005

Background:  The composite auditory evoked potential index (cAAI), derived from the AEP Monitor/2 (version 1.6; Danmeter A/S, Odense, Denmark) is a measure of the hypnotic component of general anaesthesia. The purpose of this study was to evaluate the impact of cAAI guidance on propofol consumption and emergence times in children receiving total intravenous anaesthesia (TIVA) with propofol and remifentanil.

Methods:  Twenty children, aged 3–11 years, scheduled for strabismus repair under TIVA with propofol and remifentanil were enrolled. Remifentanil was given to all patients at a constant infusion rate of 0.3 µg kg−1 min−1 throughout the anaesthesia. Patients were randomly allocated to receive a continuous propofol infusion adjusted either according to a conventional clinical practice (Group C, n = 10) or guided by cAAI‐monitoring (Group G, n = 10, target cAAI 25–35). All patients were connected to the AEP Monitor/2, but in group C the anaesthetist was blinded to cAAI values. Propofol consumption (mgkg−1h−1) and emergence times (min) were the primary and secondary outcome measures.

Results:  Propofol consumption and emergence times (mean ± SD) were significantly lower in group G compared to group C (Propofol: G: 4.2 ± 1.7 vs. C 6.4 ± 1.3 mg kg−1 h−1; P < 0.01; emergence times: G: 5.1 ± 3.7 vs. C 13.2 ± 8.2 min; P < 0.01). Intraoperative cAAI values (median [interquartile range]) were significantly higher in group G (23.9 [18–29.7]) than in group C (18.4 [16.0–22.1]; P < 0.01). Haemodynamic variables remained stable within age‐related limits, and there were no observations of adverse events, especially no clinical signs of intraoperative awareness in any patient.

Conclusion:  Composite auditory evoked potential index monitoring during propofol/remifentanil‐TIVA in children results in reduced propofol consumption and faster emergence.
Dose‐response relationship of rocuronium: A comparison of electromyographic vs. acceleromyographic‐derived values
Authors: Kopman A. F. , Chin W. A. , Moe J.
Published: March 2005

Background:  Acceleromyography (AMG) is being employed with increasing frequency as a research tool. However, there is almost no information available regarding the accuracy of values for drug potency obtained using AMG. This study was an attempt to determine if AMG‐derived ED50/95 values are interchangeable with those measured with a more traditional neuromuscular monitor.

Methods:  Thirty adult patients were studied. Anesthesia was induced and maintained with N20, propofol, and supplementation opioid. Tracheal intubation was accomplished without muscle relaxants. Simultaneous ipsilateral AMG and EMG responses to 0.10 Hz stimulation was recorded. Following instrument calibrations, a single dose of rocuronium was administered. The first patient received a bolus of 0.17 mg kg−1 of rocuronium. Using the Hill equation with a postulated slope of 4.50, the ED50 was calculated. The second subject received a dose which approximated the calculated ED50 for patient no. 1. Successive subjects were given a dose based on the running average of the estimated ED50.

Results:  The AMG‐derived ED50/95 values for rocuronium (0.163 ± 0.055 and 0.314 ± 0.105 mg mg−1) were virtually identical to those established using EMG (0.159 ± 0.043 and 0.306 ± 0.084 mg kg−1). While mean peak twitch depression (ΔT1) was the same in both groups for individual subjects ΔT1 differed by ± 20% (95% confidence interval).

Discussion:  Acceleromyography‐derived twitch heights for individual patients are not necessarily interchangeable with information obtained using electromyography. Nevertheless, acceleromyography appears to be a valid methodology for determining the drug potency when a population rather than an individual subject is being studied.
Acceleromyography vs. electromyography: an ipsilateral comparison of the indirectly evoked neuromuscular response to train‐of‐four stimulation
Authors: Kopman A. F. , Chin W. , Cyriac J.
Published: March 2005

Background:  There is a considerable body of evidence which suggests that data obtained using acceleromyography (AMG) cannot be used interchangeably with observations obtained by mechanomyographic (MMG) or electromyograhic (EMG) methods. All previous such studies evaluated the responses from contralateral limbs. This investigation was undertaken to determine if these previously described differences were in part a function of observing the responses from opposing limbs.

Methods:  We compared the ipsilateral EMG and AMG response to an ED95 bolus of atracurium in 50 subjects. In half of the individuals the thumb was free to move freely; in half, a small elastic preload was applied to the thumb. Train‐of‐four (TOF) recovery was followed until a TOF ratio >0.90 was recorded by both monitors. Acceleromyography vs. EMG differences and the resultant 95% confidence limits for twitch height (T1) and the TOF ratio were determined.

Results:  When the AMG TOF value had recovered to a value of 0.72 ± 0.03; the simultaneously evoked EMG value averaged only 0.59 ± 0.08. This difference was statistically significant (P < 0.001). Although the mean difference AMG vs. EMG was little more than 0.10, differences in an individual might be twice that amount. When the AMG TOF value had recovered to 0.90, the simultaneously evoked EMG value averaged 0.85. Again the 95% confidence limits for individual observations was very wide. With EMG, once the TOF ratio returns to a value of 0.70, T1 has returned to 95% of control. In contrast with AMG, return of T1 −95% of control requires a TOF ratio of almost 0.90. Addition of an elastic preload to the thumb decreased control TOF variability without effecting the relationship between twitch height and the TOF ratio.

Conclusion:  Acceleromyographic TOF values tend to overestimate the extent of EMG recovery. Acceleromyographic TOF values <0.90 are indicative of incomplete neuromuscular recovery.
Nitric oxide inhalation is useful in the management of right ventricular failure caused by myocardial contusion
Authors: Meaudre E. , Goutorbe P. , Boret H. , Kaiser E. , Salinier L. , Cantais E. , Palmier B.
Published: March 2005

We report a severe head injury and blunt chest trauma with sternal and multiple rib fractures with high‐energy impact in a 22‐year‐old man. Twelve hours after the accident, haemodynamic status of the patient rapidly worsened because of right ventricular (RV) failure due to myocardial contusion, requiring increasing doses of catecholamine. Nitric oxide inhalation was used to decrease RV afterload, and produced an immediate improvement in haemodynamic status, permitting a decrease in catecholamine administration. From days 2 through 8, cardiac function continued to improve, and was normal on day 9. Nitric oxide inhalation was stopped on day 4.
Lack of effect of ranitidine on gastric luminal pH and mucosal PCO2 during the first day in the ICU
Authors: Jakob S. M. , Parviainen I. , Ruokonen E. , Uusaro A. , Takala J.
Published: March 2005

Background:  Histamine2 (H2)‐blocking agents can attenuate intragastric CO2‐production by reducing gastric acid secretion and preventing the interaction between H+ and bicarbonate. However, gastric acid production may be impaired in acute circulatory failure due to poor mucosal perfusion, and H2‐blockade could further impair mucosal perfusion.

Methods:  Forty patients with acute circulatory and/or respiratory failure, age 61 ± 16 years (mean ± SD), APACHE II score 21 ± 7, and SOFA score 8 ± 3, received randomly either ranitidine, 50 mg (R) or placebo (P) every 8 h. Gastric intraluminal pH (gpH; antimony probe with external reference electrode) and mucosal pCO2 (prCO2, semicontinuous air‐tonometry) were measured during 24 h, and blood gases were taken at 6‐h intervals.

Results:  Gastric intraluminal pH was 4.3 ± 2.4 in P and 5.1 ± 1.6 in R (NS). Mean prCO2 was 6.8 ± 2.7 kPa in P and 7.4 ± 2.1 kPa in R, and mucosal‐arterial pCO2 gradient (ΔpCO2) was 2.2 ± 2.9 kPa and 2.4 ± 2.4 kPa, respectively (NS). Within‐patient variabilities of gpH and prCO2 were not influenced by ranitidine. A posthoc analysis revealed that non‐survival in R was associated with a low mucosal pHi after 24 h (P = 0.002). This was explained by a low arterial pH but not by differences in gpH or prCO2.

Conclusion:  In acute respiratory and circulatory failure, H2 blockade has an inconsistent impact on gpH and does not reduce variabilities of gpH or prCO2.
EEG spectral entropy, heart rate, photoplethysmography and motor responses to skin incision during sevoflurane anaesthesia
Authors: Seitsonen E. R. J. , Korhonen I. K. J. , Van Gils M. J. , Huiku M. , Lötjönen J. M. P. , Korttila K. T. , Yli‐Hankala A. M.
Published: March 2005

Background:  Analgesia is a part of balanced anaesthesia, but direct indicators of nociception do not exist. We examined the relationship between motor reactions and physiological variables during skin incision in sevoflurane anaesthesia and hypothesized that nociception could be detected and graded by significant changes in these variables.

Methods:  Thirty‐one women scheduled for abdominal hysterectomy participated in the study. Anaesthesia was induced with fentanyl (1 µg kg−1), propofol (1 mg kg−1) and sevoflurane. Skin incision was performed 14 min after induction during 1.6% end‐tidal sevoflurane anaesthesia without neuromuscular blockade. Electrocardiography (ECG), photoplethysmography (PPG) and electroencephalography (EEG) were registered, and a range of variables was computed from these signals. The postincision values, normalized with respect to their preincision values, of movers vs. non‐movers were compared. The variables showing significant differences between movers and non‐movers were used to develop a logistic regression equation for the classification of patients into movers or non‐movers.

Results:  Twenty‐six patients were eligible for analysis, and 12 (46%) displayed a motor reaction to skin incision (movers). Many ECG, PPG and EEG‐related variables showed significant differences between the pre‐ and postincision periods. The best classification performance, assessed by leave‐one‐out cross‐validation, between movers and non‐movers was achieved with the combination of response entropy of EEG, RR‐interval and PPG notch amplitude. The corresponding equation yielded 96% correct classification with 90% sensitivity and 100% specificity. The classification performance of any single variable alone was considerably worse.

Conclusion:  Combination of information from different sources may be required for monitoring the adequacy of analgesia during anaesthesia.
Delayed emergence process does not result in a lower incidence of emergence agitation after sevoflurane anesthesia in children
Authors: Oh A‐Y. , Seo K‐S. , Kim S‐D. , Kim C‐S. , Kim H‐S.
Published: March 2005

Background:  Emergence agitation (EA) is more frequent after sevoflurane anesthesia than other inhalational agents but the etiology remains unclear. We investigated whether the EA after sevoflurane anesthesia is related to rapid emergence.

Methods:  Eighty‐five patients, aged 1–7 years, undergoing elective urology surgery were studied. After induction, anesthesia was maintained with 2.0–2.5% sevoflurane and 50% N2O. BIS was monitored continuously throughout surgery and emergence. At the end of surgery, the children were randomly assigned to one of two groups: group I, immediate cessation of sevoflurane; or group G, gradual decrease of sevoflurane with the rate of 0.1%·min−1. Emergence agitation score was recorded during recovery.

Results:  Times from immediate cessation or start of decrease of sevoflurane to BIS 70, 80, 90 and extubation were significantly longer in group G. The incidence of severe agitation (score ≥3) was not significantly different between group I and group G: which were 35.7% and 32.6%, respectively.

Conclusion:  Prolonged recovery did not reduce the incidence of EA following sevoflurane anesthesia in children.
Reactive oxygen species in ovarian physiology
Authors: SUGINO NORIHIRO
Published: March 2005

Cells living under aerobic conditions always face oxygen paradox. Oxygen is necessary for cells to maintain their lives. However, reactive oxygen species such as superoxide radical ( ), hydroxyl radical (OH−) and hydrogen peroxide (H2O2) are generated from oxygen and damage cells. Oxidative stress occurs as a consequence of excessive production of reactive oxygen species and impaired antioxidant defense systems. Antioxidant enzymes include: superoxide dismutase (SOD), which is a specific enzyme to scavenge superoxide radicals; copper‐zinc SOD, located in the cytosol; and manganese SOD, located in the mitochondria. Both types of SOD belong to the first enzymatic step to scavenge superoxide radicals.

It has been reported that a number of local factors such as cytokines, growth factors and eicosanoids are involved in the regulation of ovarian function, in addition to gonadotropins and ovarian steroid hormones. Since reactive oxygen species are generated and SOD is expressed in the ovary, there is a possibility that reactive oxygen species and SOD work as local regulators of ovarian function. The present review reports that reactive oxygen species and their scavenging systems play important roles in several processes of reproductive physiology, including follicular development, oocyte maturation, ovulation, corpus luteum function and follicular atresia. (Reprod Med Biol 2005; 4: 31– 45)
Cardiovascular consequences of hormone therapy in postmenopausal women: Messages to clinicians
Authors: YLIKORKALA O. , MIKKOLA T.
Published: March 2005

Results from the recent randomized clinical trials indicating that hormone therapy (HT) does not provide cardiovascular protection, but potentially harm are in profound disagreement with the sound evidence from numerous observational and experimental studies. While the observational studies have mainly assessed symptomatic recently menopausal women, the randomized trials have studied symptomless elderly postmenopausal women with established coronary heart disease or various risk factors for cardiovascular disease. Therefore, the recent trials have only revealed that HT does not provide secondary cardiovascular benefits. Since primary cardiovascular benefits of HT are rational but not yet proven in clinical trials, new studies are in demand. Until more data from recently menopausal symptomatic women are available, we need to base our decisions on existing evidence and good clinical practice. Although the potential of HT to provide cardiovascular benefits is decreased by advancing age and time since menopause, this should not preclude the use of individualized HT in younger postmenopausal women. (Reprod Med Biol 2005; 4: 1– 6)
A philosophical reflection on the epistemology and methodology of indigenous psychologies
Authors: Hwang Kwang‐Kuo
Published: March 2005

In order to answer the three crucial questions (why, what and how) about the development of indigenous psychology, three levels of breakthrough need to be made, namely, philosophical reflection, theoretical construction and empirical research. The controversial issues that have occurred in the earlier development of indigenous psychology are analyzed in terms of the switch in Western philosophy of science from positivism to post‐positivism. Based on this analysis, it is argued that indigenous psychologists should construct formal theories illustrating the functioning of the human mind that may be applicable to various cultures, and then use these theories to study the particular mentalities of people in a given culture with the scientific methods of empirical research.
The Government's Profit‐Related Pay Initiative: Three Years On
Authors: LUTHER ROBERT
Published: March 2005

‘We find that those men who try to mix philanthropy and benevolence with business find in it a mixture which is no more possible than oil and water.’ (Lever, 1918)
Monetary Policy in the UK
Authors: KING MERVYN
Published: March 2005

This is the text of the IFS Annual Lecture 1994 delivered at the Chartered Accountants’ Hall, London on 1 June 1994.
Tax Policy Reform: Why We Need Microeconomics
Authors: BLUNDELL RICHARD
Published: March 2005

This is the text of the IFS Annual Lecture 1995 delivered at the Merchant Centre, London on 13 June 1995.
Policy Instruments and Greenhouse Gas Emissions from Transport in the UK
Authors: ACUTT MELINDA , DODGSON JOHN
Published: March 2005

‘There is now general recognition that a continuing upward trend in road traffic would not be environmentally or socially acceptable. The need is to find transport policies for the UK and Europe which will be sustainable in the long term.’

Transport and the Environment (Eighteenth Report of the Royal Commission on Environmental Pollution, 1994), para. 14.1.
Tax Law: Rules or Principles?
Authors: JONES JOHN AVERY
Published: March 2005

This is the text of the IFS Annual Lecture 1996 delivered at the Chartered Accountants’ Hall, London on 17 June 1996.
The Effect of Tax‐Based Savings Incentives on Government Revenue
Authors: RUGGERI GIUSEPPE , FOUGÈRE MAXIME
Published: March 2005

There is an unresolved debate on the effect of tax‐based savings incentives on government revenue. The conventional wisdom on tax‐assisted saving plans (TASPs) holds that they reduce public savings, but may raise national savings by stimulating private savings. Feldstein (1995) has challenged the view that TASPs reduce government revenue. According to Feldstein, ‘some of the increase in personal saving raises the corporate capital stock, and the return on this additional capital raises corporate tax payments’. When the additional corporate income tax revenue is taken into account, ‘the revenue loss associated with IRAs [Individual Retirement Accounts] either is much smaller than has generally been estimated or is actually a revenue gain’.

This paper extends Feldstein's analysis to incorporate international considerations, differences in tax structures and alternative values for key parameters. We show that the result presented by Feldstein represents a special case that does not lead to broad generalisations. We also show that, under most conditions, the tenets of conventional wisdom that TASPs reduce government revenue are likely to hold, but that the magnitude of the effect may not be large. Finally, we suggest that the focus of research on the savings effects of TASPs is justifiable in a closed economy, where domestic savings affect domestic investment, but is not useful for policy development in small open economies.

JEL classification: H2, H3, H6.
Wage Structures in the Private and Public Sectors in West Germany
Authors: DUSTMANN CHRISTIAN , Van SOEST ARTHUR
Published: March 2005

In this paper, we investigate pay structures in the private and public sectors for West Germany. We commence by describing some basic features of the public sector. We use micro‐data from the German Socio‐Economic Panel for the years 1984–93 to analyse developments and differences in public and private sector wage distributions for both males and females. We break wages down into different education groups and age‐groups, and use regressions to construct conditional wage differentials. Our results differ in many aspects from findings for the UK. For instance, we find that although mean wages are higher in the public sector for both males and females, conditional wages are higher in the private sector for all education groups for males, but higher in the public sector for females.

JEL classification: J3.
What Can America Learn from the British Tax System?
Authors: GALE WILLIAM
Published: March 2005

This paper examines elements of British tax policy and discusses their implications for the US, where several recent proposals would mirror aspects of the British system. These include reducing filing requirements under the individual income tax, indexing capital gains for inflation, cutting mortgage interest deductions, enacting a value added tax, and integrating the corporate and personal income taxes. The paper also discusses implications of the poll tax for tax reform. Britain and America have made different choices involving equity, efficiency, simplicity and other goals. These choices offer the chance to help identify the impact of tax policy.

JEL classification: H20.
The Possibility of a British Earned Income Tax Credit
Authors: WALKER ROBERT , WISEMAN MICHAEL
Published: March 2005

The possibility of an earned income tax credit, based on the US model, is currently high up the British political agenda. This paper examines the strengths and weaknesses of the current British system of in‐work benefits, before reviewing the effectiveness of the US Earned Income Tax Credit (EITC) scheme. The British and US systems are then directly compared in terms of the net income delivered and the effective tax rate (net benefit deduction rate). Although the evidence in favour of a US‐style EITC is weak, two possible variants are considered. The paper concludes that the only future for an EITC is probably as a partial scheme, linked to the amalgamation of in‐work and out‐of‐work benefits, which removes wage subsidisation from the sphere of social security by means of a semi‐individualised tax credit. Even so, the same goals could be achieved through the benefit system.

JEL classification: H24, I38.
Tax Law Improvement in Australia and the UK: The Need for a Strategy for Simplification
Authors: JAMES SIMON , WALLSCHUTZKY IAN
Published: March 2005

In both Australia and the UK, programmes are under way to simplify tax legislation by rewriting it. This paper demonstrates that tax simplification is a complicated concept and concludes that sustainable improvement is unlikely to be achieved if reform is limited only to linguistic changes. Tax law is complicated because there are powerful pressures that tend to increase the complexity of modern tax systems and these should also be considered in any simplification programme. In addition, tax simplification may be promoted by the greater use of purposive legislation — that is, legislation drafted in terms of general principles rather than much more comprehensive legislation designed to deal with every likely possibility. The paper examines the progress of the Australian Tax Law Improvement Project and argues that what is needed is a strategy for tax simplification that is incorporated into the process of generating tax policy itself.

JEL classification: H20.
The Balance between Specific and Ad Valorem Taxation
Authors: KEEN MICHAEL
Published: March 2005

A recurring issue in indirect tax design — most obviously, but not only, for goods traditionally subject to heavy excises — is the appropriate balance between specific and ad valorem taxation. Recent work has developed new perspectives on the issue, which is also one of the oldest in the formal study of public finance. This paper provides a broadly non‐technical account of the central considerations that arise in choosing the balance between specific and ad valorem taxation, reviewing and somewhat extending the lessons of theory and experience. There emerge clear presumptions as to the relative effects of the two kinds of tax on such attributes as price, profits, product quality and variety. But the socially optimal balance between them is likely to be quite sensitive to the characteristics of the market at issue.

JEL classification: h21, H22.
Can Housing Wealth Alleviate Poverty among Britain's Older Population?
Authors: HANCOOK RUTH
Published: March 2005

This paper investigates the scope for housing wealth to alleviate poverty among Britain's older population by modelling the potential effect of equity‐release schemes on the net incomes of older homeowners using data from the 1993–94 and 1994–95 Family Expenditure Surveys. We find that for the older population in general, the potential impact of equity release on poverty is limited by the positive association between homeownership and income in later life. The scope for equity release to enhance incomes is restricted mainly to the oldest age‐groups where life expectancy is short. However, it is at these oldest ages that incomes are lowest and although we estimate that equity release cannot provide much benefit to those in the greatest poverty, the additions to income that equity release could bring to some of the oldest homeowners are not insignificant.

JEL classification: D31, H55, 132, J14.
Supplementary Pension Coverage in Britain
Authors: BARRIENTOS ARMANDO
Published: March 2005

The 1986 Social Security Act introduced far‐reaching changes to the supplementary pension environment in Britain, encouraging the growth of defined contribution pension plans and especially personal pensions. This paper examines the pattern of supplementary pension coverage of employees in Britain five years after the implementation of the Act, using cross‐sectional data from the Family Resources Survey 1993–94. Two‐thirds of employees in Britain are covered by private contracted‐out pension scheme. Employer‐provided defined benefit pension schemes remain the dominant type of supplementary pension scheme. The growth of personal pension plans is more marked among manual, less‐skilled, workers in smaller establishments. The paper concludes that, in the absence of further pension reform, adverse labour market conditions will exert downward pressure on private pension coverage.

JEL classification:I38, J32, J38.
The Role of Revegetation for Rehabilitation of Sodic Soils in Semiarid Subtropical Forest, India
Authors: Tripathi K. P. , Singh Bajrang
Published: March 2005

A 40‐year‐old rehabilitated forest developed on a sodic wasteland at Banthra, Lucknow, north India, was studied for the performance of various species in different vegetation strata as well as their overall impact in soil amelioration. The plant communities of the three selected stands (S1, S2, and S3) of this forest were categorized into three vegetation strata: overstory trees, understory trees and shrubs, and a ground layer with scattered herbs and tree seedlings. The three stands contained 44, 19, and 8 species in each stratum, respectively, and three climber species. Importance value index (IVI) and basal area/cover did not show a clear dominance for particular species, and this is identified as a mixed forest with deciduous as well as evergreen species. Therefore, dominant species in each layer were categorized according to an IVI value of 10 and greater than 10% relative basal area. Within each stratum, species richness and plant population density decreased with an increase in plant size. Both species diversity and productivity were relatively high compared to the reference site because of protection from biotic disturbances, which cannot be controlled on the reference site. Creation of new forest on the barren land has contributed significant soil amelioration in the degraded sodic soil of the Indogangetic plains. The soil properties of the three stands did not vary much, although different tree species dominated the stands. Maximum soil amelioration was recorded for total N, followed by mineralized N, available N, and organic carbon contents for the nutritional properties. With regard to chemical properties, exchangeable sodium was greatly reduced in comparison to other properties viz pH, electrical conductivity, cation exchange capacity, and exchangeable Ca content. During 40 years of growth and development of the diverse vegetation in the revegetated forest, microbial C increased to about five times that of the surrounding barren sodic soils. There were no significant changes in soil structure even though the water‐holding capacity of the soil improved to about 53% of the once barren land due to a 7‐fold increase in organic carbon content.
Establishment and Growth of Living Fence Species: An Overlooked Tool for the Restoration of Degraded Areas in the Tropics
Authors: Zahawi R. A.
Published: March 2005

Numerous tree species can establish by vegetative means in the tropics. Many are used in agriculture as living fences and in alley cropping and could also be used in a restorational setting. However, little is known about their establishment ability. This study evaluated the establishment ability and cover development of multiple species in three separate field trials in northern Honduras. First, 11 species were evaluated for their ability to establish in a common garden experiment. Second, of the former species, Bursera simaruba and Gliricidia sepium were evaluated for 2 years for their ability to establish vegetatively and develop cover at three deforested sites. Lastly, a study examined whether greater initial stake height and diameter at breast height increased the establishment success and crown development of G. sepium stakes. First, five species, Erythrina berteroana, Erythrina fusca, Jatropha curcas, G. sepium, and B. simaruba, had high establishment success. Others showed promise but may have been planted in the wrong season. Second, establishment for G. sepium was nearly 100% at all sites, whereas B. simaruba ranged from 30–50%. Gliricidia sepium stakes developed more rapidly and attained greater cover than B. simaruba. Dry season planting may increase the establishment success of both species. Lastly, greater initial stake height and diameter at breast height each resulted in greater crown development for G. sepium. The use of living fence species as a restorational tool has been overlooked. Aside from the advantages of planting tree species vegetatively, species can act as seed recruitment foci by attracting seed dispersers and provide shade to improve microclimatic conditions for seedling establishment. The technique described is simple and could have broad application throughout tropical regions.
The Effects of Doubling Limestone Sand Applications in Two Acidic Southwestern Pennsylvania Streams
Authors: Keener A.L. , Sharpe W.E.
Published: March 2005

We studied the effects of limestone sand additions in Bear and Rock runs, two chronically and episodically acidified streams in southwestern Pennsylvania, U.S.A. Linn Run, a nearby episodically acidified stream, served as a reference stream. Our objectives were to evaluate the effects of doubling recommended limestone sand amounts on water quality and macroinvertebrates on Bear and Rock runs and to assess substrate changes resulting from limestone sand inundation. Approximately 23 and 6 tonnes of limestone sand were added annually to the headwaters of Bear and Rock runs, respectively, from 1999 to 2001. In 2002, amounts were doubled. Macroinvertebrate communities were assessed from 1999 to 2003 at points above and below the sand additions on Bear Run and Rock Run. Small, plastic substrate samplers were used to assess sand substrate effects. Doubling annual limestone sand amounts resulted in significantly improved pH and acid‐neutralizing capacity; however, total dissolved aluminum increased significantly downstream (α≤ 0.05). Macroinvertebrate density and diversity were not significantly affected, but an increase in acid‐sensitive taxa was observed at a site 3,500 m downstream. Substrate sampler data indicated a significant negative relationship between amount of sand deposited and density of macroinvertebrates. The mixed water quality and benthic macroinvertebrate results were reasonably consistent with earlier work and call into question the use of limestone sand in the restoration of chronically and episodically acidified waters.
Effects of Tree Guards and Weed Mats on the Establishment of Native Tree Seedlings: Implications for Forest Restoration in Hong Kong, China
Authors: Lai P.C. C. , Wong B.S. F.
Published: March 2005

The effects of tree guards and weed mats on establishment and growth of native tree seedlings, Thick‐leaved oak (Cyclobalanopsis edithiae (Skan) Schott., Fagaceae), planted in an exposed hillside grassland in Hong Kong, were investigated. The natural regeneration of C. edithiae is poor due to a lack of seed dispersal agents and high seed predation, and therefore, this species is often targeted for forest restoration. The experiment lasted for 3.5 years during which the height, basal diameter, and crown diameter of individual seedlings were measured and survivorship recorded. The use of weed mats alone did not have a significant effect, but a combination of tree guards and weed mats led to a significant improvement in establishment, survivorship, and growth of the seedlings during the experimental period. Initially, the guards promoted rapid height growth of the seedlings, although lateral growth and secondary stem thickening were compromised. After the seedlings grew over the tree guards, the basal diameter and crown diameter increased at a notably faster rate. The combined effect of the tree guard and weed mat on the seedling growth pattern was found to be beneficial and contributed to the high survivorship of the seedlings. Comparing the survivorship data and the costs of various treatments, the use of tree guards in combination with the weed mats was demonstrated to be more cost‐effective than planting the seedlings without tree guards or weed mats. The potential for applying the technique in afforestation programs with native tree species for forest restoration in Hong Kong and other tropical regions is discussed.
Spatial Distribution of Spartina pectinata Transplants to Restore Wet Prairie
Authors: Fraser A , Kindscher K
Published: March 2005

Restoration of wet prairie in the central midwestern United States should include Prairie cordgrass (Spartina pectinata), but historic densities of this once dominant species are not easily achieved. Spartina pectinata was transplanted into a former agricultural field in three planting strategies: 20 small plugs, 4 medium‐sized plugs, and a single large plug, with each treatment area totaling 0.6 m2. Plugs were sampled annually for 3 years to determine which planting strategy produced highest survival, area, stem density (per unit vegetated area), and height of S. pectinata It was also determined whether these factors varied with microtopography, and the resulting differences in flooding, within the restoration site. Stem density and height of restored S. pectinata were also compared to reference S. pectinata communities, including both pristine populations and the source of transplants. Because soil particle size and soil nitrogen content can influence S. pectinata stem density and height, these soil characteristics were also tested in restored and reference sites. Three years after planting, S. pectinata survived in all planted plots regardless of planting strategy or microtopography, with an overall survival rate of 89.8% at the end of the study. The small plug treatment produced the greatest area after 3 years (3.99 m2), compared with the final area of medium (1.18 m2) and large plug treatments (0.79 m2). Stem density of small and medium plugs decreased dramatically during the sampling period, whereas density of large plugs increased. Height did not vary among planting strategies, and microtopography did not affect area, stem density, or height. Reference populations of S. pectinata had greater stem density and height than the transplanted plugs in the restoration, and these differences cannot be attributed to soil particle size or soil nitrogen. This study indicates that more than 3 years is needed to create area, density, or height of S. pectinata similar to established wet prairie populations. Planting many small plugs yields the greatest area of S. pectinata, and including some large plugs may add dense physical structure to wet prairie restoration.
On Sustainability, Estuaries, and Ecosystem Restoration: The Art of the Practical
Authors: Baird R.C.
Published: March 2005

Ecosystem restoration in highly complex, human‐dominated estuaries rests on a strong conceptual foundation of sustainability, ecosystems, and adaptive management of human‐induced environmental impacts. Successful application involves evaluating uncertainty, incorporating place‐based information, and engaging diverse constituencies in the planning process. That means integration of technical knowledge with an understanding of the “cultural milieu” inherent in all estuaries, that is, the intensity of human activity and impacts plus socioeconomic factors relevant to restoration goals. Operational definitions of what constitutes acceptable ecosystem conditions and current baselines are critical yet rest in large measure on cultural values and socioeconomic considerations. Resources for long‐term monitoring and research to assess performance and ecosystem condition are paramount. Unprecedented population growth promises additional stressors on estuarine environments worldwide, making maintenance of present conditions difficult. The art of good, practical ecosystem restoration as a management tool at multiple geographic scales promises to play a crucial role in sustainability goals.