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One of the most signi cant powers at the disposal of government to limit alcohol-related problems is the ability to control both the physical and economic availability of alcohol There are many ways in which alcohol can be made less available through government intervention, whether at the local, state or national levels These powers, however, are often controversial and may cut across the perceived interests of a number of important stakeholders The manufacturing and retail arms of the alcohol industry attempt to maximize pro ts from sales of alcohol, state and national governments become dependent on alcohol tax revenues as part of their tax base, and many members of the voting public in Westernstyle democracies prefer to have ready access to affordable alcohol Of course, stakeholders who advocate the minimization of the adverse consequences of alcohol consumption on public health, safety and order are also members of this community.

After the formula is applied to the stock index returns, most annuities subtract an annuity fee and an asset management fee Some insurers also put a cap on the return that can be credited to the account each year, no matter how well the stock market does A few equity-indexed annuities allow 100 percent participation in the returns of a stock market index The kicker on these annuities (and even on some of the others) is that there is a surrender fee or vesting schedule or both For example, with a ten-year vesting period, the owner gets access only to 10 percent of the accumulated return for each year the annuity is owned Only after ten years is 100 percent of the return vested to the account and available for withdrawal Surrender the annuity early and all the unvested gains are lost.

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Unless measures are taken to splint the joint, it will become contracted A programme of exercise and splinting can help to counteract this problem Hypertrophic scarring is often managed by the use of pressure garments that the patients will have to wear for about a year However, a randomised study by Chang et al (1995) found that pressure garments made no difference to the degree of scarring An alternative treatment, a silicone gel sheet, has been used, initially in Australia Poston (2000) undertook a review of the use of silicone gel sheeting in the management of hypertrophic and keloid scars and concluded that it appears to improve the appearance of these scars, but there is insuf cient evidence to determine its usefulness in restoring mobility and function when scarring is associated with contractures A few patients will develop permanent pigmentation changes.

These stakeholders may advocate for greater government controls on the physical and economic availability of alcohol; however, active expression of this public interest in a form that is politically potent, readily understood and supported by ordinary citizens is relatively rare Alcohol s availability varies markedly across the globe and it is still possible to nd countries where alcohol is either completely prohibited or in which there are discrete localities or regions where the sale of alcohol is prohibited However, while the evidence has mounted regarding the public health signi cance of alcohol, the 1990s in particular have witnessed a global expansion of alcohol s availability This expansion has been marked by a growth in both the nature of availability within traditional alcohol consuming countries and the sheer number of countries in which alcohol is now readily available.

There usually is the traditional surrender fee along with the vesting schedule Before buying an equity-indexed annuity, ask to see the returns that were credited to holders of that type of annuity in the past Compare those returns with the actual returns of stock index funds With many indexed annuities, when the stock market indexes had gains of 20 percent or more, the annuities were credited with returns of less than 10 percent Taxes can be another disadvantage of equity-linked annuities Stocks and mutual funds owned outside of a tax-deferred account generate tax-favored long-term capital gains if held for more than one year But all distributions from an annuity are taxed as ordinary income Capital gains are converted into ordinary income with an annuity In addition, in a taxable account, losses can be deducted against gains and other income.

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