We summarise the workings of cash accounting for VAT. If you are starting or have recently started a business in the Burscough, Lancashire area we, at Sawyer Quine & Co, can advise you on the cash accounting scheme.
If you are starting or have recently started a business we, at Sawyer Quine & Co, can advise on whether the VAT cash accounting scheme would be suitable for your business.


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A simple hack to help determine hair porosity
5 films that capture the beauty of India's Rajasthan state
Home»Beauty»Here's How Our Haute Beauty Experts Are Wrapping Up The Year
Here's How Our Haute Beauty Experts Are Wrapping Up The Year
By vitaminshairgrowth_uuv1fg December 29, 2022 No Comments18 Mins Read
This past year has had its many highs and inevitability, lows. As we wrap up the end of 2022, we asked our Haute Beauty and MD experts what their greatest accomplishments were this year and how they pushed through the trying times. Of course, with the new year ahead, the constant question of what their new year's resolutions are for 2023 was also thrown into the mix; here's what they shared.
Bellagena Med Spa | Day Spa | Bradenton, FL
This past year has been a roller coaster for sure. We have been settling into our new location expanding our practice and adding new treatments for our patients. The greatest accomplishment of this past year has been that we were able to share all our growth with the community, continuing our path to provide quality aesthetic and wellness services to our patients. Being so busy this year with our new location and added services, having an incredibly supportive team and great organizational skills is vital to being able to manage stressful situations. We need to understand that sometimes there is nothing we can so we must accept and adapt to those situations. Sometimes we must simply take our own advice and use the same mindful-based therapies we recommend to our patients, for ourselves.
I don't necessarily believe in resolutions; I think they can evoke negative emotions in us. I like to use a variety of other tools like setting realistic monthly goals, creating a vision board and gratitude list as well as reflecting on what goals we met for the prior year. My vision for 2023 includes adding new laser treatments for Women's Health and increasing our partnerships with local Women's Organizations. Personally, I am looking forward to an opportunity as a Key Opinion Leader for Alma Laser. I will be able to train, educate and assist Physicians and other Med Spas by sharing my business experience, knowledge, and expertise.
For more information, visit Bellagena Spa's website, Instagram, or Facebook!
ELIVATE MedSpa Wellness | Medical Spa | Stamford/Greenwich
Throughout the year, our team at ELIVATE worked very hard to continue improving the overall patient experience, increase the amount of top-of-the-line services and products we offer, and integrate more into our community through philanthropic efforts. Female empowerment is also important to us, which is why we enjoyed supporting, attending, and exhibiting at various local women-focused events in 2022. As expected, we had to carefully work around patients and staff, possibly feeling under the weather during the winter months, but we've learned how to pivot and readjust schedules to accommodate everyone. We are very excited to continue identifying new ways we can provide special promotions to our patients as a way to thank them for their business, as well as host in-office and off-site exclusive events that encourage embracing health and wellness from the inside out. My personal resolution is to continue growing ELIVATE, be a present mom, and remember to take a little time for myself.
For more information, visit ELIVATE Med Spa Wellness's website, Instagram, or Facebook!
Dr. Daniel Careaga, Careaga Plastic Surgery | Body | Miami, FL
It's the end of the year and it is so important as a practice to reflect on how the year went, what worked and what didn't. Truthfully, what a whirlwind it's been! The expansion of the office was one of our biggest challenges as a team this year but also one of our greatest accomplishments. Pushing through the arduous process of construction can be daunting but through patience, we persevered and at the end of it built two new state-of-the-art surgical suites, exam rooms, and more. We are grateful to our wonderful patients for trusting us with their aesthetic needs in 2022 which has allowed us to move to this step of growing our practice. In the new year, we look forward to welcoming our patients, both new and existing, to Careaga Plastic Surgery's new space and achieving continued growth in 2023.
For more information, visit Careaga Plastic Surgery's website, Instagram, or Facebook!
Dr. Daisy Ayim | Body | Houston
My greatest accomplishment this year was to commit myself to more public speaking engagements in the aesthetic industry and was able to accomplish that with three major aesthetic conferences as a speaker. There were not any lows per se perhaps carving more time dedicated to leisure would have been awesome. I am looking forward to 2023 because inevitably there are personal life transition moments that I do not how that will play out and am excited.
For more information, visit Dr. Ayim's website, Instagram, or Facebook!
Lana Mar, Face Fit Bar | Day Spa | Miami Beach
2022 was definitely the most rewarding year, with many pleasant surprises. It was such an honor to be featured as a spa of the month and 12 best spas of the year, along with luxurious Forbes Five-Star spas like Ritz Carlton Dove Mountain, The Spa at Rancho Valencia, The Oxford Spa, Loma de Vida Spa.
Gaining more and more popularity, the concept of non-surgical face lift a.k.a Face Fitness became in high demand and kept us busy with private celebrity house calls, events, fashion shows and pop-ups. The only lows or challenge of this year was keeping up with the high demand of clients, training employees, and working on new projects. I am receiving an enormous amount of messages a day about training and questions about face massage classes, Gua Sha, etc. And unfortunately, it has been impossible to be active on social media enough to respond to every question or to teach. So I decided to take a new direction in 2023 and focus more on classes and education, both for clients and professionals. Face Fitness is going to Miami's top gyms, yoga studios, and other wellness centers as the first Face Workout Class in the US. Yes, you heard it right. Just like you go to yoga to stretch your body, now you will have an opportunity to work out your face, strengthen your facial muscles, get rid of a double chin, de-puffing eyes and more. Classes will range from $35-$55, depending on the location and duration.
On the other hand, I have big news for estheticians! I know so many of you have been waiting for my Masterclass, which will grant you to be Face Fitness Certified. Well, I have some big news for you. The masterclass will be available in April 2023, and to add to the mix, I am thrilled to announce that I will be a speaker presenting two masterclasses at the International Congress of Esthetics and Spa nationwide. Four leading skin care and spa trade shows across the country, The International Congress of Esthetics and Spa in Miami, Long Beach, Dallas, and Philadelphia, that provide superior education and dynamic show floors that feature the largest display for skin care and spa products.
For more information, visit Face Fit Bar's website, Instagram, or Facebook!
Dr. S. Alexander Earle | Body | Miami, FL
In this past year, I have experienced many personal highs from my daughter's quinceñera, and family vacations to developing deeper bonds with my loved ones. On a professional level, being named the president of the World Association of Gluteal Surgeons (WAGS), teaching other surgeons how to safely use ultrasound technology during the Brazilian Butt Lift (BBL) procedure, and seeing our patients blossom after surgery are accomplishments that fill me with pride.
As with any profession, being a doctor comes with difficult days – we are human – and I do my best to leave work issues at the office, especially because my wife, Mikele, and I are business partners. We have mastered celebrating the wins and climbing through the difficult times together while setting aside time for ourselves and our family. Some days when I feel overwhelmed, I go out on my paddle board with my dog and it centers me, makes me feel thankful, and gives me the space to reflect and weed out any negativity.
For 2023 I am looking forward to more milestones with my wife and children who are growing up so quickly. I want to spend as much time with them as I can because, in the blink of an eye, they will be off on their own. Professionally, attending more conferences, learning about innovative products, and developing new skills is on my to-do list. Part of honing your craft is evolving, accepting feedback, and welcoming change. A major goal for our practice is to continue to develop our patient-centric mission, which is putting humanity back into plastic surgery. This includes our culture of leading with empathy and delivering a personalized hospitality experience. This mindset has helped us to better serve our patients each year, provide the safest experience possible, and in the end, we all become better versions of ourselves.
For more information, visit Dr. Earle's website, Instagram, or Facebook!
Dr. Jose Rodríguez-Feliz | Eyelid Surgery & Face | Miami, FL
We had a great 2022! One of the biggest accomplishments of the year and actually of my career has been to finish the build-out of my own operating suite which after two years of construction we finally inaugurated two months ago. We had tremendous growth in our staff which actually put a lot of challenges into preserving our culture which is really the most important thing in our office because that same culture that we have been able to create and preserve is what actually gets transmitted into an experience for our patients. That said, the growth which was one of the high points of our 2022 also brought a lot of challenges but we were able to work with a lot of partners and consultants which helped us solidify even more our message and in the end, we were able to craft an even better patient experience. We are excited for 2023 to continue optimizing our processes in the office to be more efficient we might see a bit of growth also in terms of staff but our main goal for 2023 is to consolidate and focus our efforts on providing an even better patient experience.
For more information, visit Dr. Rodríguez-Feliz's website, Instagram, or Facebook!
Dr. Jason Bloom | Face | Philadelphia
I am very lucky that 2022 was filled with many more highs than lows! It was a year where I concentrated mainly on growing the surgical portion of my practice and focusing on exemplary patient care and surgical outcomes. The greatest part of that was that it was the busiest surgical year of my entire plastic surgery career to date! I think that the hardest part of the year that we had to push through was that we were still dealing with many issues from COVID at the beginning of the year and really had to work hard to accommodate all of our patients and the surgical schedule to deal with all of the cancellations, reschedules and changes. I truly cannot wait for what we have in store for 2023! We have already expanded our office staff to help accommodate all of the expansion and growth for the upcoming year. Our new staff will help us optimize the patient process and really make it a VIP surgical experience. Additionally, we are adding more clinical staff with new aesthetic nurse injectors that we have already identified, a new aesthetician & 3 new treatment rooms, which are part of a 1,400-square-foot office expansion. Finally, the thing that I am looking forward to most is actually a secret!! This will be a HUGE project and undertaking that I cannot wait to reveal later on in the year! 2023 will be the best year yet for Bloom Facial Plastic Surgery!
For more information, visit Dr. Bloom's website, Instagram, or Facebook!
Dr. Anna Chacon | Skin | Miami, FL
This year, my biggest success has been to practice dermatology as a sole independent private practitioner. I collaborate with indigenous tribes, including the Seminole Tribe of Florida, the Lake County Tribal Health Consortium, and the Arctic Slope Native Association, since I am their dermatologist of choice.
I'm the first and only dermatologist to work and serve in the Alaskan Bush, a region of the state with no access to roads, rivers, or the state ferry system. I use bush planes to the most remote and rural corners of the country to meet with patients. My actual practice takes place in Florida, Alaska, and California. I am the only dermatologist with 52 medical licenses, including those from all 50 states, and I also practice as a teledermatologist.
Throughout my entire life, I have seen many tough people, I have seen many harsh sights, and faced many difficult challenges. Accomplishing these things seems to be easy, but I believe I have not only overcome these challenges but used them to develop myself as a person. I must possess strength in order to fulfill my duty as a doctor, which is to assist others in need. In order to overcome challenges you must work hard and never give up.
My new year's resolutions for 2023 is to become licensed in Puerto Rico in order to expand my profession and introduce more medical assistants and doctor's assistants to be able to take more patients by considering insurance, if it wasn't too difficult.
For more information, visit Dr. Chacon's website, Instagram, or Facebook!
Dr. Brian K. Machida | Face | Los Angeles
My greatest accomplishment this year was the continued evolution of fine points of my facelift technique. Although I've done thousands of facelifts, I'm still open to new modifications in technique, and this year, I've incorporated several techniques to improve satisfaction with my neck results. We've had to deal with a slowing volume during the recession, but we try to concentrate on the good results we've seen so far in our practice and keep up our attitude. We're optimistic about continued growth during 2023.
For more information, visit Dr. Machida's website, Instagram, or Facebook!
Dr. Omar A. Ibrahimi | Skin | Stamford/Greenwich
I think 2023 will be exciting in terms of the new technology that has come to market. Specifically, tissue micro coring or Ellacor, which is an entirely new class of devices and now we have a laser capable of curing severe acne which is made by Accure Acne.
I am hopeful that the pandemic will fade and that supply chains and inflation will come back down to normal levels so we can focus on delivering good care to patients. This past year, I love that basic ingredients are getting a lot of attention on social media like retinoids, hyaluronic acids, Vitamin C, and so on. These are the building base of what we do in the office with devices and injectables. I would love to see self-injecting trends stay in 2022 and be forgotten.
For more information, visit Dr. Ibrahimi's website, Instagram, or Facebook!
Dr. Mara Weinstein Velez | Skin | Rochester, NY
There are so many things that I am so proud to say that I have accomplished! In my career, one of my biggest accomplishments is being invited to speak and travel to different states in the US, and overseas. Furthering my knowledge of the wonderful world of Laser and Cosmetic Dermatology! I'm also so blessed to have been able to share my knowledge, research, and findings with my fellow medical professionals in attendance to learn from colleagues at many of these conferences and events.
Honestly trying to keep a positive and open mind. Knowing that I am making a difference, especially throughout the busy times of the year. One of my passions is teaching! I spend most of my working hours in the clinic, seeing patients and educating them on their skin, sharing my knowledge with residents as they rotate through my clinic and working as a team with my wonderful staff. Even on the lowest days, we lift each other up and fill each other's cups. Also, knowing that I'm making a difference in helping others further their education and knowledge really helps me to push through. At home, I have a wonderful family and 3 beautiful children who keep me laughing and on my toes.
Of course, I want to keep helping to spread knowledge and educate up-and-coming young Dermatologists and my fellow medical professionals. I'd like to do more outreach in our local community so that skincare knowledge is accessible to everyone. I'm really looking forward to taking what I personally focused on over these past 3 years, the mind-skin connection, to the next level. I also look forward to continuing to expand my reach and stay on top of new technology, skincare, and injectables launched into our field.
For more information, visit Dr. Weinstein Velez's website, Instagram, or Facebook!
Dr. Jeffrey Lisiecki | Nose | New York
This past year has been an incredible one with so many professional accomplishments! My greatest one has definitely been starting my own practice here in New York City; it has been a huge amount of work but an amazing journey to create a space where I can treat patients to the highest standards I can set. My other greatest professional accomplishment of the year was being part of the laboratory faculty at the Dallas Rhinoplasty meeting, where surgeons from around the world gather to learn and discuss the latest in rhinoplasty techniques. Being part of that and being able to share the things I have learned with others was such an honor.
When accomplishing anything difficult, there will inevitably be challenges and low points along the way. I have pushed through these by remembering my goals and purpose, and what made me want to be a plastic surgeon in the first place–the privilege of helping my patients. I focus on being grateful for my patients and the confidence they place in me, and for my community of family, friends, and colleagues.
My resolutions for 2023 are to continue to push myself and my practice to provide the highest level of plastic surgery care possible; to continue to grow and be a part of our community locally, nationally, and internationally; and to remain humble, focused, and centered.
For more information, visit Dr. Lisiecki's website, Instagram, or Facebook!
Dr. Viraj J. Mehta | Eyelid Surgery, Oculoplastic | DMV
This has been a great year. Despite the lingering effects of Covid, our practice has grown and remained busy! My greatest accomplishment this year is the record number of surgeries performed! As an Oculofacial Plastics Surgeon, I see many patients with functional and cosmetic concerns around their eyes and face. I am thrilled to have helped so many patients, and I am looking forward to another tremendous year in 2023 as I get more established in the DC-Maryland-Virginia (DMV) area. There are always some lows, but with faith, perseverance, and optimism, we push through. My goal for 2023 is to help even more patients! We're working to improve efficiency in our clinic to ensure a smooth experience for all our patients from consultation to after surgery. I look forward to seeing you!
For more information, visit Dr. Mehta's website, Instagram, or Facebook!
Dr. Vineet Sandhu | Concierge Medicine | New York
The greatest accomplishment of this year was a focus on holistic health and mental health awareness in our communities as a collective. After the pandemic, many patients fell out of care with mind, body, and/or strong social connection in close bonds (which is related to longevity in life) and I consider myself grateful to help each one of them at this time in our history. Lows happen to every market/industry/family and the best advice I've learned from others is to have a routine with appropriate sleep, nutrition and exercise. Plan and make a list of positive and negative scenarios. Good mental and physical well-being is important when times get tough, and asking for help when you don't know is important in times of these lows.
My resolutions expand my practice in terms of specialty care as my daily patient load can increase fast as an internist, continue helping more people in a way that is beneficial to them even if its the harsh truth, and love more, have fun more, and appreciate the small things in life more!
For more information, visit Dr. Sandhu's website or Instagram!
Dr. Yaritza Arriaga-O'Neill | Emergency Medicine | Davenport, FL
For some time healthcare has been evolving with many challenges. I feel the test of fire to most professionals. One of my biggest accomplishments was working through the fear of failure and embracing courage. Taking a leap of faith in a new business, trusting one skill, and acquiring knowledge.
When times of low come I rest on my faith, hope and strength. I try hard to keep my mind at peace and trust the process. Enrichment of knowledge is always good armor. Finally, taking time to rest and recharge is extremely valuable as well.
For the new year coming, I hope to continue both personal and professional growth. Understanding better personal and professional boundaries. My biggest goal is always to continue affecting the lives of others positively.
For more information, visit Dr. Arriaga's website, Instagram, or Facebook!
There are three easy ways to test hair porosity at home. The first method is…

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YPO is recognizing five of its members with 2018 Social Enterprise Network (SEN) Sustainability Awards.
Created 11 years ago, the SEN awards single out YPO members who are creating a positive impact in their communities and companies. Each winner and finalist leads a venture that makes an impact in areas including health care, equality, education, employment, eradicating poverty and preserving the planet.
"The candidates serve as inspiring models for others to have a sustainable impact in their businesses and communities," says Doug Mellinger, Managing Director at Clarion Capital Partners, and a member of the 2018 award selection process.
Fetzer Vineyards is a pioneer in the sustainable agriculture movement in California and is a respected global thought leader on sustainability, organic growing and climate change, as well as for being the first TRUE Zero Waste certified wine company in the world.
With far-reaching programs in the Middle East, North Africa, Brazil and India, Womanity is working to eliminate systematic discrimination that keeps women and girls in the developing world at a permanent disadvantage. It employs disruptive media, such as launching the first commercial women's radio in the Middle East, and proactive institutional development, such as Girls Can Code and The Womanity Award, to help change mindsets and institutions.
With 43 initiatives covering all 17 U.N. Sustainable Development Goals, the Chaudhary Foundation is focused on Nepal, opening a spiritual destination that has attracted more than 1.5 million visitors while creating 16,000 jobs, 22 sustainable businesses, awarding more than 3,000 scholarships, building 2,800 free houses for earthquake victims, and now launching smart villages through the country.
The Light House Bistro opened in 2017 to provide transitional employment opportunities for graduates of the Light House Homeless Prevention Center's training programs. More than 120 have graduated, with another 50-plus currently employed at the acclaimed bistro. All individuals accepted into the program earn below the poverty line.
Sona Yukti focuses on providing life-changing opportunity for the disadvantaged, in partnership with the government of India. To date, it has built 50 vocational schools in rural areas of India, providing a skilled workforce for companies and opportunities for those workers to lift themselves from poverty. Sona Yukti reports it has helped more than 55,000 economically disadvantaged individuals, the majority women, train for and achieve highly skilled jobs.
Ana Eulate, Author and Founder of Cuento de Luz, an independent publisher of illustrated children books that inspire, serve, educate and promote universal values and sustainability in publishing in the United States and Latin America.
Jason Graham-Nye, Co-founder of gDiapers, an environmentally friendly diaper that combines reusable cloth with biodegradable disposable liners and turns used diapers into soil and recyclables.
Navroze Mehta, Co-founder of Mela Artisans, cultivates new markets for "endangered" artisan communities by designing unique, on-trend home decor and lifestyle products online and across the U.S.
Thomas Ng, Founder and CEO of Genashtim, which hires "unemployables" — primarily individuals with disabilities and, recently, stranded Middle Eastern refugees — to deliver global e-learning and on-line services through offices in Malaysia, Indonesia, Japan and the Philippines.
Nancy Reynolds, Chairman of the Board for Health Builders, which has helped make primary care services available for more than 2 million people across Rwanda by working with local governments to overcome barriers to health care management, infrastructure and technology.
David Silverstein, CEO and Founder of Broken Healthcare, a non-profit that seeks to force revolutionary in the U.S. health care system by starving insurance and big medical companies of profits.
Rob Waldron, CEO of Curriculum Associates, which teams with educators to produce curriculum and diagnostic tools to foster learning for all students across diverse populations. In 2016 it sold the majority of its stock to Berkshire Partners and donated more than USD200 million to charity.


Touted as Ascot's most relaxing day spa and beauty salon, Body Beautiful Retreat in Racecourse Rd promises a pampering like no other. Established by mother and daughter duo Lynda and Kate, this salon offers a comprehensive beauty therapy experience.
From waxing, IPL laser, microdermabrasion, lash extensions and spray tans to facials pedicures and shellac manicures, you will be pampered like a princess (or prince!).


Acknowledgments: The author would like to thank Harriet Duleep, Lionel Deang, Susan Grad, Howard Iams, Joyce Manchester, Linda Maxfield, David Pattison, Alice Wade, and Alvin Winters for their helpful comments and suggestions.
This paper presents an analysis of trends in mortality differentials and life expectancy by average relative earnings for male Social Security–covered workers aged 60 or older. Because average relative earnings are measured at the peak of the earnings distribution (ages 45–55), it is assumed that they act as a rough proxy for socioeconomic status. The historical literature reviewed in this paper generally indicates that mortality differentials by socioeconomic status have not been constant over time. For this paper, time trends are examined by observing how mortality differentials by average relative earnings have been changing over 29 years of successive birth cohorts that encompass roughly the first third of the 20th century. Deaths for these birth cohorts are observed at ages 60–89 from 1972 through 2001, encompassing roughly the last third of the 20th century. The large size and long span of death observations allow for disaggregation by age and year-of-birth groups in the estimation of mortality differentials by socioeconomic status.
The life expectancy estimates in this paper represent one possible outcome under one set of assumptions. These projections should not be regarded as an accurate depiction of the future. Specifically, this study adopts a simple projection method in which differentials are assumed to follow the pattern observed over the last 30 years of the 20th century for the first 30 years of the 21st century. This assumption lacks theoretical underpinnings because the causes of the widening differentials observed over the past 30 years have not been determined. On the one hand, if the trend of widening mortality differentials by year of birth observed over the past 30 years does not continue, the projection method used in this paper could lead to an overestimation of future differences in life expectancy between socioeconomic groups. On the other hand, if mortality differentials do not narrow by age as observed in the past, the projection method used could lead to an underestimation of the differences in life expectancy between socioeconomic groups aged 60 or older.
This paper analyzes trends in mortality differentials and life expectancy for male Social Security–covered workers aged 60 or older, by average relative earnings group. Average relative earnings are measured as the average relative positive earnings of an individual between ages 45 and 55. Time trends are examined by observing how mortality differentials by average relative earnings have been changing over 29 years of successive birth cohorts of male Social Security–covered workers who encompass roughly the first third of the 20th century. Deaths for these birth cohorts are observed at ages 60–89 from 1972 through 2001, encompassing roughly the last third of the 20th century. Note that the sample is expected to be selectively healthier than the general population because of a requirement that men included in the sample have some positive earnings from ages 45 through 55. This requirement is expected to exclude some of the most at-risk members of the U.S. population because of the strong correlation between labor force participation and health.
Both differences in mortality differentials by socioeconomic status and trends in these differentials over time can be important in evaluating policy proposals. Mortality differentials by socioeconomic status have been documented since at least the 17th century (Antonovsky 1967). Individuals of lower socioeconomic status demonstrate greater risk of death than individuals of higher socioeconomic status. On the one hand, if the risk of death is greater for low-status individuals relative to high-status individuals but is constant across time, then these mortality differentials by socioeconomic status will show no trend over time. On the other hand, if probabilities of death for the longer-lived group decline more rapidly than for the shorter-lived group, then mortality differentials will widen over time. Conversely, if probabilities of death for the shorter-lived group decline more rapidly than for the longer-lived group then mortality differentials will narrow over time. Mortality differentials could also narrow if probabilities of death increase for the longer-lived group while rates for the shorter-lived group decline or stagnate, or the differentials could widen if probabilities of death increase for the shorter-lived group while declining or stagnating for the longer-lived group.
The historical literature reviewed in this paper generally indicates that mortality differentials by socioeconomic status have not been constant over time. If probabilities of death do not decline equally for both groups over time, then trends in average life expectancy over time can be affected by disparate group-specific rates of decline. As Keyfitz and Littman (1979, 333) point out, "In a homogeneous population the reduction [of the death rate] and the extension [of life] are equal: a drop of one per cent in the death rate is equivalent to an increase of one per cent in the expectation of life. In a heterogeneous population, on the other hand, the reduction and the extension can be very different." In addition, if declines in probabilities of death by socioeconomic groups are not constant across time, differences in patterns of heterogeneity within the populations of wealthy developed countries could complicate models that incorporate international mortality trends into U.S. forecasts.
After a literature review, the data used in this study are described, followed by a section on the methods used to analyze the data. The findings of the study are then described, followed by a brief conclusion. This paper builds upon many suggestions and insights made by Duleep (1989, 349) in her discussion of the potential uses of Social Security administrative data for the monitoring of mortality differentials over time. Specifically, as recommended by Duleep, this paper uses the Continuous Work History Sample (CWHS) to measure mortality rates over time and measures mortality rates over time by earnings percentiles.
Several studies in the United States have found socioeconomic mortality differentials widening since the 1960s. Feldman and others (1989, 919) studied mortality differentials by education among men aged 45–64, 65–74, and 75–84. They found that while there was little difference in mortality differentials by education for these age groups in 1960, by 1971–1984 probabilities of death had declined more for the high educated than the low educated, resulting in mortality differentials by education at these ages. Feldman and others attribute this differential decline in probabilities of death by education to differential rates of decline in deaths due to heart disease over that time period. Also of interest was that low-educated men were still at higher risk of death from heart disease than higher-educated men even after controls for cigarette smoking, systolic blood pressure, body mass index, and serum cholesterol (Feldman and others, 927). A study of British male civil servants found a similar result (Feldman and others, 928, citing Rose and Marmot 1981). Duleep (1989) used Social Security administrative data covering the period 1973–1978 to study the change in the relationship of the mortality risk by income and education level of white men aged 25 to 64 from 1960 to the 1973–1978 period. Duleep's general conclusion was that mortality differentials by education and income had not narrowed from 1960 to the 1973–1978 period. Although Duleep does not discuss this observation in her narrative, results (Table 1, 347) are generally indicative of a slight widening of differentials over this time period. (This observation was first made by Pappas and others (1993, 107).) Pappas and others (1993) found steeper declines in probabilities of death from 1960 to 1986 among high-educated white men than low-educated white men aged 25–64. Preston and Elo (1995) found that mortality differentials by education for white men widened at ages 25–64 and 65–74 from 1960 to the 1979–1985 period. Their study adjusted for the changing proportions of males in each education category over time. Also adjusting for the changing percentile of the population at each education level, Waldron (2004) found that mortality differentials by education widened from birth cohorts 1908 to 1931 (deaths observed in years 1973–1997) at ages 65–89 for male, retired Social Security–covered worker beneficiaries.
Outside the United States, an examination of mortality trends in socioeconomic differences in mortality from the 1981–1985 time period to the 1991–1995 period found that higher socioeconomic groups in Finland, Sweden, Norway, Denmark, England and Wales, and Italy (city of Turin only) experienced faster mortality declines than lower socioeconomic groups (Mackenbach and others 2003). Excluding the city of Turin, differential declines in cardiovascular disease mortality accounted for about half of the different rates of decline, with the remainder of the difference attributed to other causes including increasing probabilities of death for some causes. Mackenbach and others note that smoking rates have declined faster for upper socioeconomic groups in northern Europe, which may explain some of the widening differential rates of decline. Martikainen and others (2001) studied trends in Finnish mortality declines by social class from 1971–1995 and concluded that the majority of the increases in inequality occurred in the 1980s. The authors (2001, 498) hypothesize that the introduction of new methods of treatment and prevention of cardiovascular disease benefited the upper classes more than the lower classes. They note that bypass operations were 35 percent more common among male nonmanual workers than manual workers, even though manual workers had higher morbidity (Keskimaki and others (1997), as cited in Martikainen and others (2001)). In a similar vein, White, Galen, and Chow (2003, 35) suggest that a narrowing of the mortality gap between manual and nonmanual male workers in England and Wales observed between the 1993–1996 period and the 1997–1999 period may have been due to "more equitable access to life saving procedures such as revascularization, and the effectiveness of simple treatments such as aspirin, ACE inhibitors and beta blockers given to survivors of myocardial infarction."
Overall, the literature reviewed generally indicates that when mortality differentials have widened over time in the past, probabilities of death have usually fallen faster for high-status groups than for low-status groups. Preston (1996, 8–9) discusses how the discovery of the germ theory of disease in the late 1800s led to massive public health campaigns in the early 1900s on the importance of hygiene measures such as hand washing. When he compared childhood mortality by father's occupation in 1905 with that in the 1922–1924 period, the probabilities of death of professionals' children had dropped far more than the probabilities of death of laborers' children from 1905 to the 1922–1924 period. In addition, in 1895 physicians' children were very close to the national average in terms of mortality risk and 35 percent below it by 1924 (Preston 1996, 8), highlighting the fact that advancement in health practices did not affect all members of society at the same pace. Also note that mortality declined faster for higher-status individuals in spite of massive public health campaigns that were presumably targeted to all members of society. This same pattern of public health campaigns having a greater impact on higher-status individuals was repeated in rates of smoking declines by socioeconomic status. Pampel's (2002) work on smoking diffusion describes how smoking tends to be adopted by high-status groups, spreads throughout a population, and then is eventually dropped by high-status groups when health consequences become clear, producing a widening gradient of smoking-related health problems by socioeconomic status over time. With regard to cardiovascular disease, probabilities of death from 1980 to 2000 have generally fallen for higher-status groups more than for lower-status groups over a time period in which improvements in the treatment of cardiovascular disease occurred, a pattern observed in Finland, Sweden, Norway, Denmark, England and Wales, and the United States. However, this pattern was not observed for Canada, suggesting that these trends are not inevitable.
An additional problem for the forecaster is that recent research indicates that socioeconomic status in childhood can have lasting effects on adult health and that the effects of socioeconomic status on health can accumulate over the life course (Singh-Manoux and others 2004; Case, Lubotsky, and Paxson 2001; Currie and Stabile 2002; Smith and others 1997). Influences of childhood status upon adult health could imply the existence of a complex cohort model in which changes in socioeconomic status over time (such as differences in real wage growth by education or skill level) could interact with the overall trend of general health improvements over the 20th century to influence the divergence of these trends by socioeconomic status. This study does not attempt to identify or disentangle these possible causal pathways.
This section discusses the death and earnings data used in this paper. Changes in Social Security coverage over time, the composition of the sample, and the birth cohorts included in the sample are also discussed.
The Social Security Administration's (SSA's) Continuous Work History Sample (CWHS) is a longitudinal 1 percent sample of issued Social Security numbers. The CWHS contains annual Social Security taxable wages from 1951 through the most recent year on the file (in this case, 2001).4 The CWHS data used for this analysis is matched to a 1 percent sample of SSA's Numident (official death) file and a 1 percent sample of SSA's Master Beneficiary Record (MBR) file.5 All three files provide death information for this study. To be selected for the sample used for this paper, an individual must have a CWHS record and a Numident record.6 The Numident record match is required because very few deaths are recorded on the CWHS after 1978; thus, in this study, the primary sources of deaths after 1978 are the Numident and the MBR.7 The Numident receives death information from state vital statistics offices and includes nonbeneficiaries; most of the MBR's death reports are for Social Security beneficiaries. Because the sample in this study is not limited to Social Security beneficiaries, only the Numident is required for a match to the CWHS and thus inclusion in the sample used for analysis here.
Note, however, that several groups that were still not covered under Social Security after 1957 were then subsequently covered in later years. The biggest of these groups are probably self-employed physicians (covered by the 1965 act), newly hired employees of nonprofit organizations (covered by the 1983 act), and federal employees newly hired after 1983 (covered by the 1983 act).9 In addition, some categories of workers are only covered if their earnings meet a statutory threshold amount. Because these threshold amounts have generally not been adjusted for wage growth over time, an increasing percentage of the workforce in these categories has moved into compulsory coverage over time. Most notably, the nonfarm self-employed must have earnings of at least $400 to be deemed self-employed and thus covered by Social Security.10 Because this amount was set in the 1951 act, a rising proportion of the self-employed have become statutorily covered over time. In addition, farm workers and domestic workers are subject to dollar thresholds that have resulted in de facto extensions of coverage over time.11 A further wrinkle is that statutory coverage and actual compliance are not always equivalent. Traditionally, compliance has been somewhat lower for domestic workers, farm workers, and the self-employed (Myers 1993, 34). Because this analysis is focused on trends over time, an additional concern could be the potential for swings in compliance in response to swings in enforcement.
For these reasons, the results in this paper may underestimate the mortality risk of men in the lowest socioeconomic group, particularly if one attempts to extrapolate these results to the entire U.S. population.
This section discusses the methods used to produce the findings presented in this paper.
Difference Between Cohort and Period Life Expectancies. This paper presents cohort and period life expectancy. A period life table is a snapshot of a population's mortality experience at a point in time. For example, a period life table for 2000 would include the probability of death for 1-year-olds in 2000 (who were born in 1999), the probability of death for 45-year-olds in 2000 (who were born in 1955), and the probability of death for 90-year-olds in 2000 (who were born in 1910). In contrast, a cohort life table follows individuals born in the same year over time. For example, a cohort table for the 2000 birth cohort would include the probability of death for 1-year-olds in 2001, the probability of death for 45-year-olds in 2045, and the probability of death for 90-year-olds in 2090. The difference between period and cohort tables is briefly illustrated below.
This analysis makes no attempt to control for changes in the frailty of the sample over time. Therefore, the magnitude of sample frailty as a contributing factor to trends in mortality differentials by average relative earnings is unknown. Because changes in sample frailty are not eliminated as a possible cause of mortality trends by average relative earnings groups in this analysis, the qualitative interpretation of the results reported here is ambiguous. Theoretically, if more frail members of lower-earnings groups are making it into the sample at older ages than in the past, then they could push up mortality differentials relative to the past. Hypothetically, it is possible that widening mortality differentials can indicate improvement for the lower-earnings groups, if such widening is an indication of their survival in greater numbers to ages in which previously only the strongest amongst them survived. Vaupel, Manton, and Stallard (1979) discuss in greater detail the idea that heterogeneity can sometimes lead to underestimates of mortality declines. The authors (1979, 449) also note that because future populations will tend to be frailer than current populations due to reductions in probabilities of death by age, future mortality rates could rise unless future progress in mortality reduction counteracts the greater frailty present in the sample over time.
Although it would be possible to estimate a hazard function model that incorporates time-dependent covariates, such as the Cox proportional hazards model, the logit estimates of the probability of survival to different ages have the virtue of being easy to interpret and are comparable with mortality estimates done elsewhere. In addition, Waldron (2002) compared the discrete-time logistic regression survival model used here with a complementary log-log model for continuous time. The complementary log-log model estimates an underlying Cox proportional hazards model for continuous time (Allison 1995, 212).16 The parameter estimates and standard errors were found to be very similar between the computationally complex complementary log-log model and the more computationally efficient discrete-time logit model.
The data are set up similarly for the estimates produced in the mortality differentials and cohort life expectancy section of this paper. The period life expectancy model is set up somewhat differently and is discussed in the period life expectancy section.
This section presents estimates of mortality differentials over time and cohort and period life expectancies by earnings categories.
(1.24–1.38)* . . . . . .
(1.41–1.57)* . . . . . . . . .
(1.51–1.71)* . . . . . . . . . . . .
(1.59–1.88)* . . . . . . . . . . . .
(1.68–2.03)* . . . . . . . . . . . . . . .
For regressions for each age and year-of-birth group cell, dead (coded as 1 or 0) = intercept + β1(age) + β2(earnings dummy) + error term. Earnings dummy = 1 if average nonzero relative lifetime earnings are in the bottom half of the earnings distribution.
In Table 1, the odds ratios measure the odds of dying for male Social Security–covered workers in the bottom half of the average relative earnings distribution, relative to male Social Security–covered workers in the top half of the average relative earnings distribution.19 By reading down the columns by age grouping, one can observe that the greater odds of dying for men in the bottom half of the distribution have widened over time, particularly at ages 60–74. For example, at ages 60–64 the odds of dying for male Social Security–covered workers born early in the 20th century in the bottom half of the earnings distribution were 27 percent greater than for males in the top half of the earnings distribution. By birth years 1936–1938, the odds of dying were 84 percent greater for male Social Security–covered workers in the bottom half of the distribution relative to males in the top half, an increase of 57 percentage points.
The cells in the table that are not filled out help highlight the difficulty in separating age effects from cohort or period effects. By reading down the columns by age grouping, one can observe that younger ages include more birth cohorts than older ages. Thus, the difference in magnitude by age of the trend over time for the mortality differentials by earnings category could be attributed to either the biological age at which the differential is measured or the presence of younger birth cohorts in the sample at younger ages. Suppose that one simply assumes that the increased widening is caused by a cohort or period effect rather than a biological age effect. The matter still is not settled. One still does not know how much of the widening of the mortality differentials over time is attributable to changes in sample frailty as opposed to changes in the rate of change of mortality improvement over time, independent of changes in sample frailty. If the widening of the mortality differentials over time is due to less robust members of a population living to the ages observed in the sample than in the past, then the widening could represent progress for members of these less robust populations, relative to the past. Because we cannot observe frail members at older ages in the sample (they are already dead), we may not be estimating the true starting level of their life expectancy at the beginning of the sample period. It is therefore possible that sample frailty could cause one to underestimate the rate of improvement for less robust subpopulations over time. For this reason, this paper should be regarded as a preliminary empirical look at the data. Future work on a model that incorporates sample frailty may contribute more knowledge to the appropriate qualitative interpretation of these results.
In this paper, the empirical estimates of mortality differentials by earnings group, age, and year of birth are the most certain, because these estimates are based purely on observed data. However, to create cohort life expectancies, mortality differentials by earnings group must be projected into the future. Because the causal pathways by which mortality varies with socioeconomic status are still under investigation in the literature, projections of these mortality differentials by earnings category involves a level of uncertainty greater than that associated with projections of events for which underlying causal relationships are known. Therefore, it is important to keep in mind that these cohort life expectancies represent a hypothetical possibility; many other life expectancy trajectories by earnings group are possible, and all of them depend on the path that mortality differentials by earnings take in the future.
Parameter estimates from the regression model used to estimate cohort life expectancies are converted into probabilities of death as described in the methodology section. To use probabilities of death to estimate cohort life expectancies, projections of probabilities of death are required. This is because as year of birth increases, the age at which an actual probability of death for the cohort can be observed decreases. For example, the 1941 birth cohort was only age 60 in 2001. Therefore, probabilities of death beyond age 60 must be projected for this birth cohort. In general, probabilities of death are lower for people born later in the 20th century than for people born earlier in the 20th century, because of improvements in medicine and health practices during that time period. Probabilities of death are also higher at older ages than at younger ages because the risk of death generally increases with biological age.
One way of understanding these differences is to compare the first age at which each group has less than half its members alive. In Table 3, the age at which less than half of male Social Security–covered workers in the bottom half of the earnings group were alive was 77 for the 1912 birth cohort and 80 for the 1941 birth cohort. The comparable ages for the top half of the earnings distribution were 79 for the 1912 birth cohort and 86 for the 1941 birth cohort. Thus, the age to which less than half the group is projected to survive increases by 3 years from birth year 1912 to birth year 1941 for the bottom half of the distribution and by 7 years for the top half of the distribution. This can be observed in Chart 1 as a greater shift outward in the survival curve for male Social Security–covered workers in the top half of the earnings distribution compared with males in the bottom half of the earnings distribution. The difference in levels between the two groups is also striking; by birth year 1941, the bottom half of the distribution is not projected to reach the survival age projected to be attained by the top half of the distribution by birth year 1922.
Projected Probabilities of Death by Age. Another way of understanding how the survival experience of the two groups has diverged over time is to examine how probabilities of death by age are projected to change over time for the two groups. Chart 2 shows the projected percentage decrease in probabilities of death by age from birth year 1912 to birth year 1941. In general, probabilities of death for male Social Security–covered workers in the top half of the distribution are projected to be cut in half fairly evenly over the age range of the 29 birth cohorts studied. In contrast, the reduction of probabilities of death for males in the bottom half of the distribution are not projected to be even across the age range. Instead, the extent to which the bottom half lags behind the top half in mortality reduction increases as one moves up the age range.
Rough Benchmark of Projected Cohort Life Expectancies. Male cohort life expectancy projections that are based on the intermediate assumptions of the 2004 Trustees Report are shown in Table 5 to provide a rough benchmark for the estimates presented in this paper. In other words, they are intended to allow the reader to judge whether he or she considers the results presented in this paper to be plausible or wildly off the mark.
In contrast to the cohort life expectancy estimates just discussed, the period life expectancy estimates produced for years 1999–2001 in this paper are almost fully based on observed data. However, these estimates tell us little about trends over time. In addition to the less extensive projections required, the primary advantage of these period life expectancy estimates is that they are more readily comparable with international life expectancy estimates, which are more frequently available in period form. This paper compares period life expectancy estimates by various earnings groups for U.S. male Social Security–covered workers with aggregate period life expectancy estimates for other countries belonging to the Organisation for Economic Co-operation and Development (OECD).
Period life expectancy estimates for various CWHS male Social Security–covered worker earnings groups are displayed and compared with Office of the Chief Actuary life expectancies in Table 7. The last two columns of the table display the average of the 1999–2001 male life expectancy estimates of SSA's Office of the Chief Actuary based on the intermediate assumptions of the 2004 Trustees Report and life expectancy estimates based on the full CWHS sample. Because the CWHS sample is selectively healthier than OCACT's series (due to the positive earnings requirement), the closeness of these two samples is somewhat unexpected. Nevertheless, Table 8 indicates that, at age 60, there was a difference of 2.6 years in life expectancy between the top and bottom half and 3.3 years between the top quarter and bottom quarter of the average relative earnings distribution for male Social Security–covered workers. The magnitude of the difference in life expectancy between earnings groups generally declines with age, until at age 80 there is no difference between the top and bottom half of the earnings distribution. The result at older ages is driven by the crossover effects present in the CWHS sample at older ages as discussed in the preceding sections of this paper.
NOTE: Confidence intervals are shown in parentheses.
a. Life expectancies estimated by the Social Security Administration's Office of the Chief Actuary (OCACT) are based on the intermediate assumptions of the 2004 Trustees Report and cover a different population. Estimates represent an average of life expectancies reported for 1999, 2000, and 2001. See the 2004 Trustees Report for details.
Comparison with Other OECD Countries. To explore how these period life expectancy estimates, by male Social Security–covered worker earnings groups, compare with aggregate period estimates for other OECD countries, the CWHS estimates by earnings group are included in a table of life expectancy estimates for the OECD (Table 9).21 International trends in mortality decline are of considerable interest among demographers who have conducted research in the life expectancy projection area of the field. For example, both the 1999 and 2003 Technical Panel on Assumptions and Methods [of the Social Security Trustees Report] cited international mortality trends as a guide to future mortality trends in the United States. These technical panels were of the opinion that the United States was experiencing a temporary slowdown in its rate of mortality decline, relative to that in other advanced developed nations. These forecasters use international trends to bolster their arguments regarding future mortality declines. Demographers such as White (2002) and Oeppen and Vaupel (2002) go further by incorporating international trends in mortality into their forecasts of U.S. mortality declines.
When viewing Table 9, recall that the sample analyzed in this paper is selectively healthier than the total U.S. population (because of the positive earnings requirement) and that the CWHS sample estimates could therefore indicate a higher life expectancy than a truly representative sample. In particular, the population-wide lowest earnings category could be below the lowest earnings category in this sample and thus place lower in the table of international rankings. In addition, note that SSA's OCACT estimates are about 6 months lower than the OECD's estimates, which may indicate a difference in the populations covered by the two agencies. It is not clear why the CWHS estimates are mainly below the OCACT estimate at age 80. One possibility is that the positive earnings requirement used in creating the CWHS sample leads to a greater divergence between OCACT's sample and the sample analyzed in this paper at older ages.
Keeping in mind these caveats, Table 9 indicates that at ages 60 and 65, male Social Security–covered workers in the bottom quarter of the earnings distribution could expect to live roughly as long as the average Irishman, while males in the top quarter of the earnings distribution could expect to live roughly as long as the average Japanese male at age 60 and roughly as long as the average Australian, Canadian, or Swiss male at age 65. It is perhaps surprising that at age 65, high-earning Social Security–covered males in the United States rank close to population-wide averages for several other countries, including their neighbor to the north, Canada. This could imply that, to the extent these countries exhibit differences in life expectancy by socioeconomic status, one might expect the top earnings group in these countries to be above the top earnings group in the United States. This result could have a myriad of explanations involving but not limited to differences between countries in the quality of medical care, in adverse health behaviors at high-earnings levels, and in many other factors that could potentially affect life expectancy. Another possible contributor to the interpretation of differences in life expectancy between countries could involve differences in the degree of sample selection for robustness (frailty) in various countries.
OECD Comparisons and Sample Frailty. Because the sample frailty interpretation is somewhat complicated, it is discussed in greater detail. At age 65, U.S. male Social Security–covered workers in the bottom quarter of the earnings distribution were ranked near the bottom of Western European countries in terms of life expectancy, while U.S. male Social Security–covered workers with earnings in the top quarter of the earnings distribution were ranked close to the top of Western European countries. By age 80, male Social Security–covered workers with high earnings had fallen closer to the lower middle of the Western European countries, while male Social Security–covered workers with low earnings had risen to the upper middle of the OECD rankings. In addition, at age 65, males in the bottom quarter of the distribution were expected to live 2.3 years less than U.S. male Social Security–covered workers with earnings in the top quarter of the earnings distribution, while at age 80 they were expected to live 0.4 years more. One explanation for such extreme shifts in ranking by age could be that for low-earning males to live to age 80 in 2000, they would have to have had a greater than average robustness to counteract their greater disadvantage in socioeconomic terms. Hence, the frailer members of the low-earner population have died by age 80, leading low-earner males to rise in the rankings relative to populations that have been less selected in terms of health by age 80. Thus, at the other extreme, the drop in rank of U.S. male Social Security–covered workers in the top earnings category could reflect more frail individuals living to older ages in this group and hence driving up the probability of death at older ages relative to the U.S. male Social Security–covered worker low–earnings group.
A comparison of the placement of Mexico and the United States in the OECD rankings may provide an example of the potential for sample composition changes due to frailty to influence the ranking of a country at a particular age. At birth, Mexican males were expected to live 2.5 years less than U.S. males (OECD estimate not shown); at age 40, they were expected to live 0.3 years less (OECD estimate not shown), at age 60 they were expected to live 0.3 years more, at age 65 they were expected to live 0.5 years more, and at age 80 they were expected to live 1.1 years more—and were the most long-lived of all OECD males. Given the wide separation in gross domestic product (GDP) per capita between Mexico and the United States over the course of the 20th century, a possible explanation could be that less robust members of the Mexican population were less likely to live to age 80, so that by that age the Mexican population was selectively healthier and more robust than the U.S. population. Vaupel, Manton, and Stallard (1979, 450) discuss how convergence or crossovers of period mortality differentials between two heterogeneous populations "might be at least partially caused by decreases in the average frailty of a population cohort at later ages as frailer members are removed by mortality."
Regardless of the important caveat about sample frailty, it remains true that eliminating the gap in probabilities of death by socioeconomic status by lowering probabilities of death for lower-earning males would increase average male life expectancy in the United States. One important contribution of this study is to highlight that the segment of the male Social Security–covered worker population experiencing slower mortality improvement is large—that is, the entire bottom half of the population, rather than just a limited group of disadvantaged at the lowest end of the earnings distribution. This finding is consistent with research that finds that the link between socioeconomic status and health tends to be a gradient—with increases in socioeconomic status being associated with improvements in health throughout the entire distribution of socioeconomic class, rather than just being a function of extreme poverty (Pamuk and others 1998, 25). One should also recall that the sample used in this paper is expected to be selectively healthier than the total U.S. population because of the requirement that men have some positive earnings between ages 45 and 55. The most disadvantaged members of society are probably excluded from this sample; thus it is possible that probabilities of death for the bottom half of the sample are somewhat lower relative to what they would be for a sample representative of the entire U.S. population.
The evidence presented in this paper suggests it would be prudent for forecasters to consider socioeconomic heterogeneity within the U.S. population and the likelihood of such heterogeneity continuing into the future when preparing their predictions. Unfortunately, the time period over which mortality differentials are computable is not long enough to make firm predictions based on historical data with regard to the possible future length of lags between mortality improvement for higher and lower earners. However, the length of such lags could be crucial to the outcome of projections and policies in which longevity is an important variable. Finally, because this research does not adjust for changes in sample frailty over time it should be regarded as a preliminary look at the data; the qualitative interpretation of these trends in differential mortality over time could well be more complex if the level of frailty of socioeconomic subgroups at various ages is changing over time.
4. Technically, earnings data begin in 1937. However, data appear in a different form from 1937 to 1950.
6. A total of 6,273 records, or 0.5 percent of the original CWHS sample, are dropped because of the match to the Numident.
7. Because the source of SSA's death information has changed over time (Aziz and Buckler 1992), rough experiments were conducted to assess whether the source of the death data influenced results. It was concluded that results were not sensitive to the source of the death data for this particular sample. However, these experiments were not comprehensive; a comprehensive analysis would probably require its own paper.
9. Because the 1983 act applied only to federal workers newly hired after December 31, 1983, and this analysis observes earnings at ages 45 through 55, most newly hired federal workers entering into coverage are probably too young to be included in this sample. Nonprofits already had fairly high rates of coverage (about 79 percent) at the time of the 1983 act (Myers 1993, 38).
13. To be clear, the 4 percent of the sample dropped because of the positive earnings requirement referred to in the earnings data section should not be viewed as an approximation of the percent of the U.S. population excluded because of the positive earnings requirement. Individuals with no CWHS records are also excluded and we do not know how many men fall into that category.
20. OCACT probabilities of death for years 1999, 2000, and 2001 are averaged together to obtain a series comparable with the one analyzed in this paper.
23. For example, White (2002, 61, citing the United Nations ) notes that Japanese male life expectancy at birth was thought to have dropped to 23.9 years in 1945. The Japanese cohorts supplying probabilities of death at older ages in 2000 would have been in their late teens and early twenties in 1945. From the cohort perspective, one might want to examine whether the severity of a country-specific stress such as this could differentially affect the sample composition (frailty) of these cohorts in old age relative to the countries with which Japan is compared. In addition, Japan had much lower national wealth at the beginning of the 20th century than the United States. Links between national wealth and the nutrition and health of populations could suggest greater selection for robustness of the Japanese cohort in early childhood as well.
Bell, Felicitie C., and Michael L. Miller. 2005. Life tables for the United States Social Security area 1900–2100. Baltimore, MD: Social Security Administration, Office of the Chief Actuary (August).
Feldman, Jacob J., Deane M. Makuc, Joel C. Kleinman, and Joan Cornoni-Huntley. 1989. National trends in education differentials in mortality. American Journal of Epidemiology 129(5): 919–933.
Keskimaki, I., S. Koskinen, and M. Salinto, et. al. 1997. Socioeconomic and gender inequities in access to coronary artery bypass grafting in Finland. European Journal of Public Health 7: 392–397, as cited in P. Martikainen, T. Valkonen, and T. Martelin. Change in male and female life expectancy by social class: Decomposition by age and cause of death in Finland 1971–95. Journal of Epidemiological Community Health 55: 494–499 (2001).
Waldron, Hilary. 2002. Do early retirees die early? Evidence from three independent data sets." ORES Working Paper Series, No. 97. Social Security Administration, Office of Policy, Office of Research, Evaluation, and Statistics, Washington, DC (July).
This appendix provides more detail on the regressions estimated for this paper. Table A-1 presents sample counts and Table A-2 provides parameter estimates and standard errors for the odds ratios presented in Table 1 of this paper. Table A-3 provides parameter estimates and standard errors used to estimate the cohort life expectancies presented in Table 4 of this paper. Table A-4 provides parameter estimates and standard errors used to estimate the period life expectancy estimates presented in Table 7.


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The Daily – October 26th, 2015
Home » The Daily – October 26th, 2015
An IFO Survey on the Business Climate in Germany was reported at 108.2, slightly above estimates.
BBA Mortgage Approvals in the UK were slightly below estimates in September.
Commodities:
Gold held declines after a three-day drop as investors weighed the prospect for higher U.S. borrowing costs against a dimming global economic outlook before a Federal Reserve meeting this week.
The discount on front-month U.S. crude futures widened to the most in five months after inventories reached the highest level for the season in 85 years.
British Columbia is poised to become the first foreign government to issue panda bonds as the Canadian province seeks closer business ties with China.
Key automotive provisions of the Trans-Pacific trade agreement are bad for Canada, so the new Liberal government needs to take a careful look at the deal before approving it, says Ford Motor Co. of Canada Ltd. chief executive officer Dianne Craig. (Globe)
U.S. stock-index futures retreated, as investors paused before the latest batch of earnings and a Federal Reserve meeting, after the Standard & Poor's 500 Index last week erased its losses for the year.
General Motors Co. and the United Auto Workers reached a tentative four-year agreement that is expected to provide raises across the board, averting a potential strike.
Duke Energy Inc. agreed to acquire Piedmont Natural Gas Co. for $4.9 billion in cash.
The U.S. Air Force plans to award Tuesday the contract to develop and produce its next-generation bomber, according to defense officials, settling a competition between Northrop Grumman Corp. and a team of Boeing Co. and Lockheed Martin Corp.
European stocks dropped with U.S. equity-index futures, while the dollar slipped against major peers as investors assessed the implications of China's latest round of monetary easing before central banks in the U.S. and Japan meet later this week.
German business confidence fell for the first time in four months in October, signalling that a slowdown in global demand is taking its toll on Europe's largest economy.
Volkswagen AG lost the lead in global auto sales to Toyota Motor Corp. after claiming the No. 1 spot three months ago, as the German carmaker braces for consumer blowback from a widening emissions-cheating scandal.
Asian stocks rose after China's central bank cut its benchmark lending rate, stepping up efforts to cushion a deepening economic slowdown.
*All information is taken from Bloomberg, unless otherwise noted.
By MAAM|2015-10-26T14:15:12+00:00October 26th, 2015|The Daily|


Please see ARTGO Challenge Series Central for more info.
The Third Turn currently has a full listing of ARTGO events and winners, and full results for all races in 1975 and 1984-1997. Partial results are available for events from 1976-1983. If you have any of the data we are missing, please contact us.
Note that the ARTGO Challenge Series was acquired by NASCAR following the 1997 season, and became the NASCAR Midwest Series, which ran until 2006 and is statistically considered seperately.


text:
Marek Schwarz, född 1 maj 1986 i Mladá Boleslav, Tjeckoslovakien, är en tjeckisk professionell ishockeymålvakt som spelar för HC Bílí Tygři Liberec i Extraliga.

Schwarz valdes av St. Louis Blues i första rundan i 2004 års NHL-draft som 17:e spelare totalt. Schwarz har erfarenhet från bland annat NHL, tjeckiska ligan och det tjeckiska landslaget.

Spelarkarriär
  HC Sparta Praha 2002–2004, 2005–06, 2012
  HC Plzeň 2003–04
  HC Oceláři Třinec 2003–04
  Vancouver Giants 2004–05
  Peoria Rivermen 2006–2009
  St. Louis Blues 2006–2009
  Alaska Aces 2007–2009
  BK Mlada Boleslav 2009–2011
  TPS 2011–2012
  HC Liberec 2013–

Källor

Födda 1986
Män
Levande personer
Tjeckiska ishockeymålvakter
Spelare i HC Plzeň
Spelare i St. Louis Blues
Målvakter i HC TPS
Spelare i Peoria Rivermen (2005–2013)
Personer från Mladá Boleslav
Spelare i Vancouver Giants
Spelare i BK Mladá Boleslav
Spelare i HC Bílí Tygři Liberec
Spelare valda i NHL Entry Draft 2004
Spelare valda av St. Louis Blues i NHL Entry Draft

redpajama_set_name: RedPajamaWikipedia


text:
Heartbreaker, en: hjärtekrossare, kan syfta på:

Musik

Sånger
 Heartbreaker (Pat Benatar-låt) – en låt av Pat Benatar från albumet In the Heat of the Night
 Heartbreaker (Mariah Carey-låt) – en låt av Mariah Carey från albumet Rainbow
 Heartbreaker (låt av Free) – en sång från 1973 av Free på Heartbreaker
 Heartbreaker (låt av Grand Funk Railroad) – en sång 1969 på albumet On Time av Grand Funk Railroad
 Heartbreaker (låt av Michael Jackson) – en sång 2001 på albumet Invincible
 Heartbreaker (Danity Kane-låt) – en sång av Danity Kane
 Heartbreaker (Led Zeppelin-låt) – en sång av Led Zeppelin
 Heartbreaker (Dolly Parton-låt) – en sång inspelad 1978 av Dolly Parton på albumet Heartbreaker
 Heartbreaker (låt av Pink) – B-sida 2006 till Pinks singel "Stupid Girls".
 Heartbreaker (The Rasmus-låt) – en sång 2001 av den finländska gruppen The Rasmus
 Doo Doo Doo Doo Doo (Heartbreaker) – en sång inspelad av The Rolling Stones på albumet Goats Head Soup 1973.
 Heartbreaker (Dionne Warwick-låt) – från 1982, titelspår till ett album av Dionne Warwick
 Heartbreaker (will.i.am-låt) – en sång 2007 på albumet Songs About Girls av will.i.am, med Girls Alouds Cheryl Cole.

Musikalbum
 Heartbreaker (album av Ryan Adams) – Ryan Adams debutalbum från 2000
 Heartbreaker (album av Free) – ett album från 1973 av Free
 Heartbreaker (album av Dolly Parton) – ett studioalbum av Dolly Parton från 1978
 Heartbreaker (album av Dionne Warwick) – ett musikalbum av Dionne Warwick från 1982
 Tom Petty & the Heartbreakers (musikalbum) – ett musikalbum från 1976 av Tom Petty & the Heartbreakers (musikalbum)

Musikgrupper
 The Heartbreakers – ett amerikanskt band inom punkrock
 Tom Petty and the Heartbreakers – en musikgrupp med sångaren Tom Petty

Filmer
 The Heart Breaker – en film från 1925 regisserad av Benjamin Stoloff
 Heartbreaker (1983) – en film från 1983 film, med Miguel Ferrer och Michael D. Roberts
 Heartbreaker (2010) – en film från 2010 med Vanessa Paradis och Andrew Lincoln
 Heartbreakers (1984) – en film från 1984 med Peter Coyote
 Heartbreakers – en film från 2001 med Sigourney Weaver och Jennifer Love Hewitt

Se även
Heartbreak
 Mount Heartbreaker – ett berg i Australien


text:
Awards/ScholarshipsYoung Railway Engineer Award 2010 Peter Munro and Daniel Headifen
2010 Peter Munro and Daniel Headifen
Young Railway Engineer Award Winners 2010
IN 2010 THE YOUNG RAILWAY ENGINEER AWARD HAS BEEN MADE TO TWO AWARDEES, MR. PETER MUNRO AND MR. DANIEL HEADIFEN.
Mr. Peter Munro is a Project Manager with Downer EDI Works Rail Project Division in Sydney where presently he is involved with the Port Botany Yard Reconfiguration and Upgrade project for the ARTC. Throughout his career, he has been associated with project management of a variety of significant rail initiatives both in Melbourne and Sydney. He graduated from the University of Melbourne with a Bachelor of Commerce (major in Economics) and a Bachelor of Engineering (Honours) (major in Civil Engineering) and, at present, he is studying for a Master of Science (Railway System Engineering and Integration) from the University of Birmingham in the UK. Mr. Munro is a graduate member of Engineers Australia and has served as a member of the RTSA Victorian Chapter Committee.
Peter Munro pictured with RTSA Deputy Chair Katharina Gerstmann accepting the Young Railway Engineer Award in 2010
Mr. Daniel Headifen is a Project and Structural Engineer with Ontrack (Kiwi Rail Network) and acts as member of the Structural Engineering Team, which offers guidance for design standards, gives engineering support for maintenance matters and provides project management services for renewals projects of various magnitudes. Before joining OnTrack, he enjoyed a varying engineering career both in New Zealand and in the UK where he worked for a period of just over three years. He holds a Bachelor of Engineering Degree in Civil Engineering with Honours, from the Canterbury University and is a Chartered Professional/Structural Engineer in New Zealand, a Member of the New Zealand International Engineers Register and a Chartered Member of the Institution of Civil Engineers in the UK.
Daniel Headifen accepting the Young Railway Engineer Award in 2010
RTSA provides an exciting and convenient portal to the technical world of railways. It provides opportunities to learn and network with peers. And also the opportunity to attend conferences and site events.
If you are not yet a member of the RTSA you can easily join your local chapter by clicking on the link below. Read more about the benefits or being a RTSA member.
Become a Member of the RTSA


Culina is a restaurant located inside the Muttart Conservatory in Edmonton, Alberta. The Muttart Conservatory itself is made up of four glass pyramids, where guests can experience four distinct climates. In the center of these pyramids, is Culina, the conservatory café.
All of the herbs used in Culina are grown right inside the conservatory itself, which is a great way to point to the freshness of the food. Culina serves a collection of soups, salads, sandwiches and fresh baked goods along with craft beer and wine by the glass. Get there early though, because Culina opens and closes with the conservatory.
They knocked it out of the park, as usual! It was a little louder than normal with the lineup going out the door for Easter activities. But it was great nonetheless!
Service was very good. We all enjoyed the food a lot. It was a bit slow, maybe because it was a busy day.
Curried creamy cauliflower soup was a 12/10! Loved the twist on the huevos. Surprisingly, not full. Lots of noise from the very long line of folks going to the Muttart pyramids and children's activities. A bit more separation (glass wall) would enhance the restaurant experience.
Had an enjoyable brunch with my kids.
Nice location and good food.
Lovely light lunch choices... food was delicious and presentation was beautiful.
Great place for lunch with friends. Do make a reservation as it can be busy especially on weekends. Lovely location and food is excellent.
Lovely ladies evening out. The food was delicious, the staff delightful...and the drinks, amazing!
First time eating here.Only had the minestrone soup and toasted bread as we had a class starting in a half hour of getting our food. They were quick in serving, even in a take out bowl in case we had to exit quickly. Delicious and a nice atmosphere with soft music playing.
Culina's is one of my favourite restaurants. The food is excellent, always something new on the menu and the soups and salads are very creative and delicious and of course their desserts are as well.
good location, good food, good service and good company makes for a good time.
Good food, unfortunately had to wait over an hour to try it. Meal was comped, but did not make up for the terrible service. We were seated right next to the kitchen and had to listen to crashing plates the entire evening.
The night we went it was a tapas menu and our table tried 6 different ones. There was a wide variety and they were all very good. There was 1 main dish and it was a hit as well. They were short staffed with only one waitress for the whole place but she was lovely and handled it like a pro. She was great! Kudos to her, that would have been a long tough shift! The only negative was that the music was a bit loud, so it was hard to hear everyone at our table. But overall it was a great evening!
I'm going to miss this place while the renovations take place. My visiting sister and I had a terrific lunch and, while the place was packed and "energetic" service was great and so was the food.
What a great place. Great service and great food too.
Would absolutely go back again. Wonderful event. Great food!
Culina at the Muttart is a cozy restaurant where they make every effort to create unique dishes often appealing to our love of comfort food with a healthy dash of haute cuisine! We love the water served in wine bottles. The service was excellent and friendly.
Always an amazing experience! The food is amazing and so is the service and atmosphere.
Delicious food and great service! It was -20 outside the day I was there, so unfortunately it was quite chilly in the restaurant with its proximity to the entrance to the building, especially chilly on the feet.
Nicely eclectic menu - and a great start for a trip to the Muttart on a cold winter day.
Found the music too loud along the wall with speakers / had to move.
I LOVE this little spot, the occasion was my birthday, a work colleague and I enjoyed lunch, the service was attentive, the food was hot and delicious and even though the place was packed the ambiance was calm and quiet enough we were able to have a lovely visit; I will be back, and probably so will he !
The menu selection was good, though somewhat overpriced. We only ordered a light breakfast, but it was quite delicious and the presentation was very nice. However, given where the cafe is located by the door of the Muttart Conservatory, it was noisy and also decidedly chilly given the time of year. Our waiter was respectful, but also very busy, leading to a longer wait time than I would have liked for getting our bill at the end. Overall, it was a positive experience, but I don't think I'll be going back. Once was enough.
The food is always great, however the time between ordering and getting the food is often slow.
I have celiac so I don't know if the preperation time takes longer because of that, but it's always a longer wait time than most restuarants.
It was also very cold due to the amount of time the doors open and closed, the Muttart was busier than expected I believe, but overall I had a good experience.
Was unaware of the pop up kitchen when we made reservations. We were literally forced to pay for a meal that we didn't want. Pretty pricey too.
Amazing! We were very pleasantly surprised! We went for Valentines day and enjoyed their pop up special menu. The service was incredible, and the food was amazing! We will definitely return to taste their regular menu in the near future.
Our last minute decision to enjoy the restaurant was a great one! It was a busy night, but we were well-served after getting seated. The limited menu on this special adults-only night had a nice variety of choices so we ordered one of everything, with each dish being beautifully and deliciously prepared and presented. Despite the full house, we had no trouble conversing and enjoying the wine selection . . . and the cheese fondue was awesome!!!
The food was amazing, however I had a reservation at 7:30 and wasn't seated until 8. Our food didn't arrive until after 9. Our waiter was nice, although the service could use some work, especially for such a small restaurant.
Food was okay but wait for an appy (with a set meal) was like 35 minutes, main at least 40, dessert another 30ish. Didn't get out for 2 hours and 15 minutes, all told.
Whole the food was delicious, we were really disappointed we had to wait 30 mins for our reservation and then wait a long time for our food to come as well. They were very behind and all we were told was it will be a minute. I wax also disappointed I was served alcohol in my mocktail.
The atmosphere was pleasant with good music, and the food was well balanced in flavour. Be prepared when making a reservation as sometimes they overbook themselves and you can wait upwards of 30-45 minutes after your requested time. You may receive a free serving of wine or coffee during your wait. When busy, meals with three courses took 2.5-3 hours total in serving and the pyramids closed before we could enjoy them. Kitchen was, however, very efficient in re-making a raw meat dish that was served by mistake.
We had a lovely meal! Grateful to have such a wonderful place to get together with friends!
Original and tasty food, served in a timely manner by a pleasing waitress. It was a little chilly by the end of the meal due to the cold and the doors nearby opening and closing. It was not our first time there; the food portions are a nice size.


Emerging Leaders Co-Mentorship Launch 2015!
We are now off and running with the third iteration of the Emerging Leaders Mentorship Program!
The Will Steger Foundation's Emerging Leaders Mentorship Program is engaging forty environmental leaders in six Midwest states in powerful dialog across the generational spectrum. This co-mentorship model pairs young and veteran environmental leaders with complementing experience and growth interests to share perspectives in an egalitarian exchange.
The Will Steger Foundation is expanding our innovative mentorship programming in 2013 with support from the RE-AMP network, connecting youth climate leaders with veteran staff at environmental non-profit organizations across the Midwest.
It was truly an honor to see Kim Wasserman, Founder and Executive of Little Village Environmental Justice Organization (LVEJO), awarded the 2013 Goldman Environmental Prize for North America for her work organizing communities of color and coalitions against powerful coal interests.
Eight Midwest Youth Climate Orgs Receive Competetive Funding!