bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Taxation of Annuity Funds.
Authors: Bayley G. V. 
Published: August 2016

‘Income tax is another subject on which it is difficult for me to speak freely, but I cannot refrain from noting that the general taxation position, as it now affects life assurance and pensions business, has given rise to serious anomalies: …one has only to consider…that the terms quoted by offices for the purchase of life annuities vary to a quite remarkable extent, depending on the distribution of the company's business between various funds, as it exists at the moment, and the consequential incidence of tax;…’(J.I.A.Vol.LXXV, p. 7.)With these words Sir George Maddex, in his Presidential Address, directed our attention to the present system of taxation of annuity funds. M. E. Ogborn (1), on 27 October 1947, touched on the subject of uneven incidence of tax upon differing funds, and some uneasiness about the consequences was manifest in the discussion on that paper.Much has been written in recent years upon the general subject of taxation of annuities. S. J. Rowland and F. H. Wales (2), A. H. Shrewsbury (3), and M. E. Ogborn (1) have fully described and commented upon the present method. Relatively little attention, however, has been devoted to the effects of the system upon annuity funds, probably because it is only recently that we have become aware of its full implications. There is some need therefore to review the consequences and to investigate more closely the actuarial problems which follow.It is proposed here to analyse the effects of the system and, proceeding from some simple basic principles, to point to a method of solution of the actuarial problems connected with valuation, investment and the terms for new business and withdrawals.
Recent developments in Social Insurance
Authors: Hocking W. S. 
Published: August 2016

In the following remarks I have attempted to approach my subject (necessarily in a somewhat random fashion) from a slightly different angle from that of Clarke's text-book. It must be understood that any opinions expressed are personal ones, and have no official authority.All insurance has as its basic conception the pooling of risks, but whereas ordinary insurance is an individual contract, and steps are taken to ensure that the insured person is a reasonably healthy life when the policy is effected, social insurance brings under its cover the whole population of a country, or at any rate some more or less well-defined section of the population, and its concern is that the bad lives or heavy risks should gain protection equally with the healthy lives and lighter risks.
Some views on property investment
Authors: Wheeler A. C. , Wheeler K. A. C. 
Published: August 2016

It was originally proposed that this paper should be entitled ‘Property Investment’, but it was found to be quite impossible to condense such a subject satisfactorily. Also, a paper was presented to the Society some eight years ago entitled ‘An Introduction to Property Investment’, by Lane and Leach (J.S.S. 5, 166). It is thought that the two papers can be read together with advantage. What has been done in this paper is to provide a series of statements and opinions with a view to provoking thought and discussion. Many points may be raised which have been left out. Much, no doubt, has been put in which is obvious and elementary.We are concerned with Property Investment on a long-term basis, i.e. we are not concerned with speculation, namely, the quick purchase and re-sale of property to make a profit; furthermore, we are not concerned with House Purchase schemes. It must also be emphasized that this paper relates to England and Wales and not to Scotland. In the authors' view, basically sound property investment as distinct from owner occupation is very difficult indeed to achieve in Scotland, owing to rating complications, low yields, horizontal ownerships and other legal difficulties.
Statistical tests of random order
Authors: Daw R. H. 
Published: August 2016

Given an ordered sequence consisting of fixed numbers ofA's andB's, it is sometimes necessary to test whether these letters occur in a random order. In particular situationsAandBmay represent positive and negative signs, heads and tails of a coin, defective and effective parts, wet and dry years, and so on. Many tests of randomness are available, but this note only deals with two of the possible tests. One of these tests is described by Johnson &amp; Tetley in theirStatisticstext-book (vol. 2, p. 238), where the sequence of positive and negative signs of the deviations between actual and expected deaths in a mortality table graduation is investigated for randomness. However, it is not made plain in the official text-book exactly what aspect of randomness is being tested; it is hoped that this note will make the matter clear.The situation to which both the tests described below are to be applied is as follows. Given fixed numbersn1ofA's andn2ofB's arranged in an ordered sequence, it is found that the particular sequence observed containsg1 groups of consecutiveA's andg2 groups of consecutiveB's.
Inland Revenue Statistics.
Authors: Beales R. E. 
Published: August 2016

This is a subject which may seem a little remote from the normal run of discussions at these meetings. But with the increasing tendency for actuaries to take up posts in Government service, in industry and in commerce, in which official statistics are an everyday need, I hope that some of you, at least, will find it interesting to have this brief account of the work of a Government statistics division.
The Statistics Division forms part of the Secretaries' Office of the Board of Inland Revenue. Its primary function is to supply the Board with the figures which the Chancellor of the Exchequer needs for Budget purposes, i.e. estimates of the future yield of taxation at current levels and of the cost or yield of possible changes in rates and allowances. The whole of the year's work centres on those requirements, but in the course of it many figures useful for other purposes emerge or can be collected with little additional effort.
The Consulting Actuary in Canada.
Authors: Livsey F. 
Published: August 2016

This paper is intended to give a fairly complete picture of the actuary in Canada when read in conjunction with T. R. Suttie's paper, ‘The Actuary in Canada’ (J.S.S.13, 199). Suttie concentrated on the life insurance business in his paper, and with this in mind, I shall refer mainly to consulting actuarial work.Consulting practice in Canada is very similar to that in Great Britain, where the major part of the actuary's time is devoted to pension funds. The main differences are that Canadian consulting firms may advertise, and may also include insurance brokerage as part of their business provided that they hold the necessary licences. The small amount of friendly society work in Canada is handled by actuaries who specialize in such work, and there is no market in reversions or life interests.
The Dutch Life Assurance Market
Authors: Wood C. H. R. 
Published: August 2016

1. This paper is based upon experience derived and impressions gained from working as a foreigner in the Dutch life assurance market. The views expressed are essentially personal2. In setting up a life assurance operation in a foreign country the factors to be considered are immensely complex and the decision to enter the market is merely the beginning of a long process of analysis and further decisions. In this paper I have made no attempt either to enumerate or to consider these factors. This is a descriptive paper and not an analytical one.3. After a short historical review the broad elements which comprise the present Dutch market are discussed and finally I mention briefly what I see as some of the important trends and future possibilities for this market.
Economic Base and Social Structure: The Northern Chesapeake in the Eighteenth Century
Authors: Land Aubrey C. 
Published: August 2016

The Maryland Gazette for 18 October 1749 carried an obituary of more than common interest:On the Eleventh Instant Died, at his Seat on Wye River in Queen Anne's County, Richard Bennett, Esq. in the Eighty-third Year of his Age, generally lamented by all that knew him. As his great fortune enabled him to do much good, so (happily for many) his Inclination was equal to his Ability, to relieve the indigent and distressed, which he did very liberally, without regarding of what Party, Religion or Country, they were. As he was the greatest Trader in this Province, so great Numbers fell in his Debt, and a more merciful Creditor could not be, having never deprived the Widows or Orphans of his Debtors of a Support; and when what the Debtors left, was not sufficient for that purpose, frequently supply'd the deficiency. His long Experience and great Knowledge in Business, as well as his known Candor and generosity, occasion'd many to apply to him for Advice and Assistance, and none were ever disappointed of what was in his Power, and several by his means, extricated out of great Difficulties ….
Financing Industrial Expansion for War: The Origin of the Defense Plant Corporation Leases
Authors: White Gerald T. 
Published: August 2016

One of the recent tendencies in the United States has been the movement away from private methods of finance to finance through government agencies, a trend that has been particularly noticeable during periods of national catastrophe such as wars and depressions. In these periods we have seen, in addition to other sources of government financing, the use of the War Finance Corporation during World War I and the use on a far larger scale of the Reconstruction Finance Corporation during the Great Depression and World War II.During World War II two thirds of a total expenditure for industrial facilities of approximately $25 billion was directly financed by the government. In contrast, during the three-year period of 1917–1919, only about one tenth of the $6 billion in new facilities under construction was directly financed by the government.
A Word from the Program Committee
Authors: Parker William N. 
Published: August 2016

Program committees, like the parents of adolescents, must at last stand aside, overcome by a sense of powerless responsibility, as their creation begins to speak, act and sin for itself.The program for the Twenty-ninth Meeting of the Economic History Association, held August 28–30, 1969, at Rrandeis University, Waltham, Massachusetts, was generated under the title: The Organizational Forms of Economic Life and Their Evolution. The first two sessions bore the subtitle: Precapitalist Forms, and the second two sessions, the subtitle: Capitalism Revisited.
International Trade and United States Economic Development Revisited
Authors: Macesich George 
Published: August 2016

Mr. Williamson's comments on my article leave the issue between us ambiguous. I welcome this opportunity further to develop my own views regarding the turbulent period of the 1830's and early 1840's.First of all, I believe that Williamson has overstated his case in attributing to me disregard of the importance of internal events in the United States. I advanced the hypothesis that the primary disturbing factor in the period 1834–1845 was an increase, and then a decrease, in the flow of funds into the United States, and the problem I wished to examine was the response in the American economy to this initial disturbance. As indicated in my article, the emphasis placed on external factors does not mean that internal events in the United States were negligible.
Wide anterior neck dissection for management of recurrent thyroglossal duct cysts in adults
Authors: O'Neil L M , Gunaratne D A , Cheng A T , Riffat F 
Published: August 2016

AbstractObjective:Thyroglossal duct cyst recurrence following resection is attributed to anatomical variability and residual thyroglossal ducts. In adults, thyroglossal duct cyst recurrence is extremely rare and a surgical solution is yet to be well explored. This paper describes our approach to the management of recurrent thyroglossal duct cysts and sinuses in adults using a wide anterior neck dissection.Method:A retrospective review was performed to identify adults who underwent a wide anterior neck dissection for recurrent thyroglossal duct cyst management between 1 January 2009 and 1 January 2015.Results:Six males and one female were included in the series (mean age, 26.4 ± 10.9 years). Recurrence occurred at a mean of 18 ± 9.8 months following primary surgical management (3 patients underwent cystectomy and 4 had a Sistrunk procedure). All patients subsequently underwent wide anterior neck dissection; there was no further recurrence over the 12-month average follow-up period.Conclusion:This paper describes a wide anterior neck dissection technique for the management of recurrent thyroglossal duct cysts or sinuses in adults; this approach addresses the variable anatomy of the thyroglossal duct and is associated with minimal morbidity.
Elevated serum thyroglobulin levels at the time of ablative radioactive iodine therapy indicate a worse prognosis in thyroid cancer: an Australian retrospective cohort study
Authors: Matthews T J , Chua E , Gargya A , Clark J , Gao K , Elliott M 
Published: August 2016

AbstractBackground:Serum thyroglobulin is used as a surrogate marker for well-differentiated thyroid carcinoma recurrence. This study investigates whether thyroglobulin measured at the time of ablative radioactive iodine therapy predicts disease-free survival.Methods:A retrospective review was conducted of patients with well-differentiated thyroid carcinoma presenting from 1989 to 2010 at the Royal Prince Alfred Hospital, New South Wales, Australia. Disease-free survival of patients with a significantly elevated stimulated thyroglobulin level (27.5 µg/l or higher) at the time of ablative radioactive iodine therapy was compared to that of patients without a significantly elevated thyroglobulin level using univariate analysis.Results:Patients with a thyroglobulin level of 27.5 µg/l or higher had an increased relative risk of disease recurrence of 4.50 (95 per cent confidence interval = 1.35–15.04). If lateral neck dissection was required at the time of surgery, patients also had an increased relative risk of macroscopic disease recurrence of 4.94 (95 per cent confidence interval = 1.47–16.55).Conclusion:An elevated thyroglobulin level of 27.5 µg/l or higher at the time of ablative radioactive iodine therapy is a prognostic indicator for macroscopic disease recurrence in well-differentiated thyroid carcinoma.
Role of neck dissection in metastatic squamous cell carcinoma to the parotid gland
Authors: Park S W , Eade T , Pang L , Wignall A , Veivers D 
Published: August 2016

AbstractObjective:To investigate the rate of occult neck disease in patients with metastatic squamous cell carcinoma to the parotid gland following parotidectomy and neck dissection.Methods:A consecutive series of patients treated between 2000 and 2014 for metastatic squamous cell carcinoma to the parotid were analysed. Patients were included if they had no clinical or radiological evidence of neck disease. Pathology of parotidectomy and neck dissection specimens was reviewed. Other variables analysed included patient immune status, surgery type, complications, use of positron emission tomography scanning and treatment with radiotherapy.Results:Sixty-five patients had no clinical or radiological evidence of neck disease initially. Forty-six patients (70.8 per cent) underwent neck dissection. Occult neck disease was only found in 8 of the 46 patients (17.3 per cent). Occult neck disease was found more often in those with immunocompromise (5.7 vs 38.5 per cent, p = 0.003). Patients who were immunocompromised had a significantly worse disease-specific survival rate at five years (0 vs 92 per cent, p = 0.0001).Conclusion:Occult neck disease was seen in 17.3 per cent of patients and immunosuppression was a significant predictor for this.
The impact of education and health heterogeneity on Generational Support Ratios: a cross-national comparison between Mexico and Korea
Authors: ARENAS ERIKA , KYE BONGOH , TERUEL GRACIELA , RUBALCAVA LUIS 
Published: August 2016

ABSTRACTPolicy makers are concerned about the socio-economic consequences of population ageing. Policies often rely on estimations of support ratios based solely on the population age structure. We estimate Generational Support Ratios (GSRs) considering health heterogeneity of the population age 60+ and education heterogeneity of their offspring. We explore the effect of a public policy that changes the education of a targeted sub-group of women when they are young on their health once they become older, taking into account changes in demographic processes (i.e.marriage, fertility, offspring's education). We used the model presented by Kyeet al.for the Korean context and examine the Mexican context. Our paper has three objectives. First, by applying this framework to the Mexican context we aim to find that improvements in women's education may mitigate the negative consequences of population ageing directly and indirectly through subsequent demographic behaviours that altogether affect GSRs. Second, by making a cross-national comparison between Korea and Mexico, we aim to quantify how policies of educational expansion have different impacts in contexts in which the population age 60+ have universal access to health care compared to contexts in which access to health care is selective. Third, by comparing cross-nationally we aim to show how differences in family processes across countries alter the pathways through which improvements in education affect GSRs.
Double De-Motivation And Negative Social Affect Among Teachers In Indonesia
Authors: Marai Leo 
Published: August 2016

AbstractGlobalisation is creating extant salary differentials across the South Pacific region, and this study explores their impact on emotional well being within the Indonesian education system. One hundred and eighty-eight local and expatriate teachers of English were classified into underpaid (n = 66 local instructors), overpaid (n = 60 expatriate instructors), and equitably paid (n = 62 local and expatriate instructors) groups, and completed a job satisfaction scale, the Beck Depression Inventory, the Beck Anxiety Inventory, and the Beck Hopelessness Scale. Consistent with Social Equity Theory (SET), both underpaid and overpaid groups had significantly less job satisfaction than the equitably paid group. Moreover, compared to their equitably paid counterparts, the underpaid and overpaid groups experienced more symptoms of depression, anxiety, and hopelessness. These findings extend SET to both quality of working life and occupational mental health.
Social ecology of substance use by tertiary students: Preliminary findings
Authors: O'Reilly Bridie , Carr Stuart , Bolitho Floyd , Roberts Charles , Jessen Janice 
Published: August 2016

AbstractThis study investigated the social ecology of substance use among 162 tertiary students studying at Northern Territory University in April 2000. The sample was predominantly female (69.6%), Australian born (70%), non-Indigenous (77.2%), not active in the labour market (58.8%) and intending to complete an undergraduate degree (62.7%). Substance use was prevalent, and 77.6% of students were current drinkers, 59.4% currently smoked tobacco and 28.5% used other drugs. Polydrug use was evident, with 24.8% of students using more than one substance on the same occasion in the previous month. Substance use tended to be associated with relaxing, socialising and wanting to feel good. Most students were not concerned about their alcohol use and their perceptions of normal drinking behaviour highlight the challenges in addressing substance misuse patterns in this population.
Substance use and psychosis in the Territory
Authors: Nagel Tricia 
Published: August 2016

AbstractThere is increasing worldwide recognition of the social and economic burden of psychotic illness. Substance use disorders frequently complicate the treatment of psychosis and are associated with increased readmission rates, decreased compliance, and increased violence and suicide risk. The Northern Territory of Australia has a scattered remote population – 25% of whom are Indigenous people. There are increasing rates of drug use across the Territory, and hospital admission rates have been gradually increasing. Psychotic disorders are the most frequent cause of hospital admissions, and substance abuse complicates the majority of these admissions. It is imperative that comprehensive treatment programs are established, integrating services, and utilising culturally appropriate cost-effective strategies.
The Epidemiology of Māori Suicide in Aotearoa/New Zealand
Authors: Coupe Nicole M. 
Published: August 2016

AbstractSuicide is a Māori Public Health Issue. Suicide rates in Aotearoa/New Zealand are amongst the highest in OECD countries in the 15-24 year age group and second only to Hungary in other age groups (WHO, 1996; Disley & Coggan, 1996). Suicide is the leading cause of death for young people under the age of 25 years in Aotearoa/New Zealand and a major public health problem (Coggan, 1997). Approximatel, 540 New Zealanders kill themselves each year (Rose, Hatcher, & Koelmeyer, 1999). The total Māori suicide rate (per 100 000) increased to 17.5 in 1997, compared to non-Māori (13.1), and the Māori youth suicide rate (33.9) far exceeded the equivalent non-Māori rate (24.3), reflecting the disparity between Māori and non-Māori (Ministry of Health, 1997). This paper aims to present epidemiological data on Māori suicide and then use the existing literature to discuss possible reasons for the high Māori rate.
A Preliminary Validation of the Telic and Paratelic Dominance Scales with Japanese Respondents
Authors: Kerr John H. , Gerkovich Mary M. , Cook Mary R. 
Published: August 2016

AbstractThe purpose of the present study was to extend international comparative research on the Telic and Paratelic Dominance Scales (TDS & PDS) to include data from 560 Japanese individuals. Statistical analyses to check the factor structure, reliability and relationship between Japanese scores on the two scales were carried out. In addition, test-retest reliability was also examined. The results indicated stronger support for the factor structure of the PDS than the TDS. Coefficient alpha statistics produced weaker alpha values for the TDS than the PDS and the relationship between Japanese scale scores were significant and in the expected direction. Test-retest reliability was found to be strong for both scales. Based on the present results, future work on the development of an international scale of telic-paratelic dominance should focus on the PDS, rather than the TDS.
Internet technology and poverty relief
Authors: Fox Jodette M. , Carr Stuart C. 
Published: August 2016

AbstractUnlike their television counterparts, website fund-raising advertisements designed by international aid agencies do not have to be compressed into short grabs and bites. This means that website technology might be used to convey relatively abstract, situational attributions for poverty, which are known to increase charitable donations. Seventy undergraduates from Australia's Northern Territory University viewed a simulated aid agency website containing varying degrees of textual and visual information about these situational causes of poverty; completed the situational attributions-focused Causes of Third World Poverty Questionnaire (CTWPQ); and reported their intentions to donate money to the simulated aid organisation's poverty relief projects. Consistent with attribution theory, both situational attributions made about poverty and charitable donation intentions were optimised when the website contained an optimal amount of (textual and visual) information on the situational causes of poverty. These preliminary findings suggest how Internet technology can be applied to raise dollar donations, as well as increasing tolerance within diverse regions like the South Pacific.