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Since increases in public pensions are generally related to prices or wages or combinations of them, the impact of inflation on the real value of benefits can often be neglected, especially in the case of indexation to prices. With high and accelerating/ decelerating inflation like that currently prevailing in Hungary, however, this is not the case. (i) With fast inflation of basic necessities, the proportional indexation of benefits in progress devalues the lowest benefits, which have to pay for above-the-average consumption share of these goods. (ii) Annual lumpy increases of these benefits entail too high an intra-year drop in the real value of benefits. (iii) With accelerating inflation, the declining real value of delayed initial benefits may incentivise immediate retirement. (iv) With unindexed parameter values (like progressivity bending points), the initial benefits structure unintentionally changes.

This article proposes a novel theoretical model that factors in individualism culture for explaining tax progressivity. It shows that an increase in the level of individualism reduces optimal tax progressivity, regardless of whether a social planner or voters choose income tax schedule. Moreover, an increase in the pre-tax income inequality raises tax progressivity optimal for the social planner or voters, for any given level of individualism. These findings from introducing individualism culture for tax progressivity are quite original. This article makes an important contribution of providing an explanation for the puzzling fact that taxes of some countries with low inequality of pre-tax income are more progressive than those of other with high inequality. This article implies that a country with low pre-tax income inequality can have highly progressive tax if the country's culture features fairly low level of individualism. Empirical analysis with panel data of 87 countries finds evidence supportive of these theoretical findings.

The aim of the study was to establish the complete microbiological profile of boar semen (Sus scrofa domesticus) and to choose the most effective antiseptic measures in order to control and optimize AI reproduction in pig farms. One hundred and one semen samples were collected and analyzed from several pig farms. The microbiological profile of ejaculates was determined by evaluating the degree of contamination of fresh semen and after dilution with specific extenders. The bacterial and fungal load of fresh boar semen recorded an average value of 82.41/0.149 × 103 CFU/mL, while after diluting the ejaculates the contamination value was 0.354/0.140 × 103 CFU/mL. Twenty-four germs (15 bacterial and 9 fungal species) were isolated, the most common being Candida parapsilosis/sake (92%) and Escherichia coli (81.2%). Modification of the sperm collection protocol (HPBC) reduced contamination in raw sperm by 49.85% in bacteria (significant (p < 0.00001) and by 9.67% in fungi (non-significant (p < 0.111491). The load in bacteria and filamentous fungi can be controllable, but not in levuras fungi. Some fluconazole-added extenders (12.5 mg%), ensure fungal aseptization, and even an increase in sperm progressivity (8.39%) for at least a 12 h shelf life after dilution. Validation of sperm aseptization was done by maintaining sow fecundity unchanged after AI (insignificant p > 0.05).

As with many social transfer schemes, pension systems around the world are often progressive: individuals with lower incomes receive a higher percentage of their income as a subsequent pension. On the other hand, those with lower earnings have higher mortality and thus accumulate fewer years of pension income. Both of these opposing factors influence the progressiveness of pension systems. Empirical efforts to disentangle the effects of mortality inequality on lifetime pension inequality have been scarce. Using Swedish taxation data linked with death registers for 1970–2018, we study how education and preretirement earnings relate to lifetime pensions from age 60 onward and how mortality inequalities contribute to overall inequalities in lifetime pensions. The results show that a progressive replacement structure and mortality differences contribute to the overall distribution of pension payments over the life course. Up to one quarter of lifetime pension inequality is attributable to the greater longevity of socially advantaged groups—particularly among men. Hence, mortality inequalities are an important determinant of the overall degree of between-group income transfers in a pension system, but they are not as important as inequalities in prior earnings.

In this article, we attempt to estimate whether financial inclusion, expressed as financial accessibility, has a positive effect on reducing income inequality. Furthermore, we estimate the effect of such financial inclusion on economic growth by reducing income inequality. From the results of our empirical analysis, we can draw the following three conclusions. First, income inequality has a very negative effect on GDP growth. The negative relationship between income inequality and GDP growth is strong in low-income countries. In addition, income inequality has a stronger effect on reducing economic growth in high-fragility countries. Second, progressivity is not a major factor in reducing income inequality in low-income countries or in high-fragility countries. Finally, financial inclusion improves the relationship between income inequality and economic growth. The reduction in income inequality through financial inclusion changes the negative relationship between income inequality and economic growth into a positive relationship. This trend is stronger in high-fragility countries than in low-fragility countries.

The form of teaching using the combination of Internet resources and information technology has not yet been perfected and popularized in many secondary school curricula, and the teaching conditions are relatively backward. In order to change the status quo of teaching, this paper proposes a strategy for integrating teaching and information technology. Through the TPACK model, information technology and secondary school teaching will be integrated hierarchically. The integration strategy is divided into three steps: considering the matrix covariate factors, using the trace regression model to mathematically model the quantile trace regression model, and solving and statistically inferring the parameters, on the basis of which the learning effectiveness prediction model is constructed to predict the learning effectiveness of students. Using empirical analysis, the behavioral effects of secondary school teaching classrooms under information technology integration were analyzed, and the mean differences in the results were compared as a reflection of the effectiveness of the strategies proposed in this paper. After a controlled experiment, the usefulness of integrating technology for secondary school teaching was analyzed. The results of the empirical study showed that the students’ data of 123.62%, 128.66%, and 110.54% in nine subjects of mathematics, physics, and geography, respectively, were >100%, and the teachers’ indirectly guided behavior was more significant. The total achievement range of the students in the experimental class is around [540,560], the mean value is distributed around 550 points, which is 30 points higher than the control class, and the integration strategy has achieved good results.

We develop a framework for analysing the loss of social welfare due to taxation, where tax progressivity and regressivity, measured by the Kakwani index, are given interpretation in terms of welfare gain and loss, respectively. Our framework generalises the framework of Kakwani and Son (J Econ Inequal 19:185–212, 2021), by taking account of the intermediate inequality views, a continuum of combinations of the relative view (equal relative change of all incomes does not change inequality) and the absolute view (equal absolute change of all incomes does not change inequality). The welfare loss of taxation is decomposed into three components, one being a generalised Kakwani index, which accommodates the intermediate inequality views. We show that for a progressive (regressive) tax, moving closer to the relative view reduces (increases) the importance of progressivity (regressivity) for the welfare impact of the tax. The perception of the importance of progressivity and regressivity is thus affected by the inequality view taken. The empirical application considers the welfare loss of taxation in Croatia.

Some of prostate cancer cases could progress to be Castrate Resistant Prostate Cancer (CRPC). However it is still a challenge to early diagnose it since no reliable examination could be done except PSA, which has high variability. It is now known that miRNAs are involved in nearly all inflammatory responses. Several malignancies in humans that specifically express miRNA have been detected and identified. The expression values of miRNA-21 also correlates with the occurrence of resistant castration of prostate cancer and metastases, therefore miRNA-21 is expected to be a biomarker to estimate the progression of cancer. The purpose of this study was to analyze the expression values and cut-off markers of miRNA-21 as markers of CRPC progression. This study used a retrospective cohort design with observational analysis. The forty-eight total sample was obtained from serum, then the RT-PCR was performed to obtain expression values of miRNA-21. Data were analyzed using One Way ANOVA to see the difference in the expression values of miRNA-21. Furthermore, to determine the cut-off analysis was carried out using the ROC curve. In the BPH group, an average expression value of miRNA-21 was 33,785±1.80 ng/dL, in the Prostate cancer group the average miRNA-21 was 34.51±1.32 ng/dL, while in the CRPC group, an average miRNA-21 was obtained, reaching to 34.51±1.32 ng/dL. The cut-off value of miRNA-21 from the BPH category was <33,595, PPV = 50%, NPV = 80% with a value of p = 0.081, the prostate Ca category was 33.595-35.21, PPV = 87.5%, NPV = 66.7% with p value = 0.003, while the value of miRNA-21 in the CRPC category was> 35.21, PPV = 80%, NPV = 58.3 with a value of p = 0.04. There is a significant difference in the expression values of miRNA-21 between BPH with CRPC and Prostate cancer and CRPC, therefore, miRNA-21 cut-off point is potential to differentiate the diagnosis.

We study efficient non-linear taxation of labour and capital in a dynamic Mirrleesian model incorporating political economy constraints. Policies are chosen sequentially over time, without commitment. Our main result is that the marginal tax on capital income is progressive, in the sense that richer agents face higher marginal tax rates.

Background: Out-of-pocket (OOP) payments are an inequitable mechanism for health financing as their high share of total health expenditures poses a risk of catastrophic healthcare expenditures. This study aimed to assess the distribution and progressivity of OOP payments made by Malaysian households for various group of healthcare services. Methods: This study utilized data from the Malaysian Household Expenditure Survey (HES) between 2014 and 2015, which involved 14,473 households. Distribution and progressivity of OOP payments were measured through their proportion of household consumption, a concentration curves plot and the Kakwani Progressivity Index (KPI). Results: The mean proportion of Malaysian OOP payments for healthcare of household consumption was 1.65%. The proportion increased across households’ consumption quintiles, from 1.03% made by the poorest 20% to 1.86% by the richest 20%. The OOP payments in Malaysia were progressive with a positive KPI of 0.0910. The OOP payments made for hospital-based services were the most progressive (KPI 0.1756), followed by medical products, appliances and equipment (KPI 0.1192), pharmaceuticals (0.0925) and outpatient-based services (KPI 0.0394) as the least progressive. Conclusions: Overall, the OOP payments for healthcare services in Malaysia were progressive and equitable as they were more concentrated among the richer households.