International transfer pricing restrictions: impact on corporate financial policy

Transfer pricing is a pervasive issue that presents significant tax savings potential concerning international enterprises. The authors discuss company incentives to manage transfer prices in an article appearing in the preceding issue of this journal. In response to these incentives, governments have increasingly enacted and enforced domestic restrictions on transfer prices. In this article, contemporary norms restricting transfer pricing are analyzed. The OEGO and US pricing standards are assessed and Brazil's recent application of these standards is considered. Transfer pricing methods are described and evidence of their use is presented. We conclude by describing an intercompany transfer pricing policy intended to facilitate internaI financiaI management and minimize externaI tax threats.

Use of psychoactive drugs and related falls among older people living in a community in Brazil

INTRODUCTION: Population aging in Brazil has increased the prevalence of neurodegenerative diseases (Parkinson's and Alzheimer's disease) and affective disorders (anxiety, depression), all common in old age. A retrospective study was carried out with the purpose of ascertaining if there is an association between falls and psychoactive medication use among older residents of a community in Brazil. METHODS: All residents aged 65+ (n=161) of one neighborhood of Campo Belo, Brazil (population of 48,000) were evaluated regarding the use of psychoactive drugs and the occurrence of falls in the 12 months preceding the study. Vision and hearing screenings were also performed. RESULTS: From the study population, 9.3% were taking prolonged half-life benzodiazepines, 4.4% anticonvulsants (mostly barbiturates), 2.5% antidepressants (all cyclics) and 8.1% alpha-methyldopa. No subject reported use of hypnotics, neuroleptics or drugs to treat Alzheimer's or Parkinson's diseases (except biperiden). As a whole, drugs that increase the risk of falls were used by 1/5 of this population. In the 12-month period preceding the study, 27 residents (16.8%) experienced falls and, of those, 4 (14.8%) had fracture(s). There was an independent association between psychoactive drug use and falls when variables such as age, gender, vision and hearing were controlled (p=0.02). CONCLUSIONS: Although the population of this neighborhood must be considered young (only 4% are 65 years old or more), there are already problems related to the use of psychoactive drugs among people. Prescribed anxiolytics, anticonvulsants, antidepressants and antihypertensives are not appropriate for this age group and their use is associated with falls.

Helmet use among motorcyclists: observational study in the city of Mar del Plata, Argentina

The objective of the study was to assess the use of helmets in a community where helmet use is mandatory but low as there is no police enforcement. A sample comprising 451 motorcyclists in the city of Mar del Plata, Argentina, was studied in 2006. The following variables were studied: gender, type of motorcycle, weather conditions, time of the day, city area and type of road where motorcyclists traveled. Data were analyzed through a multiple logistic regression model. An overall 40% prevalence (95% CI: 35.5;44.5) of helmet use was found. Higher rates of helmet use were seen among women, and under unfavorable weather conditions, lower rates were found in the city outskirts, and variable use was seen according to the type of motorcycle. There is a need to improve law enforcement and to promote education of motorcyclists.

Use of analgesics in adults with pain complaints: prevalence and associated factors, Turkey

OBJECTIVE: Use of analgesics has been increasingly recognized as a major public health issue with important consequences in Turkey. The objective of the study was to determine the prevalence and patterns of analgesics usage and associated factors in adults with pain complaints. METHODS: A cross-sectional study was conducted in 15 cities selected from five demographic regions in Turkey. The study sample population comprised 1.909 adults 18-65 age groups suffering from pain. The sampling method was multi-step stratified weighted quota-adjusted sampling. Data were collected by face-to-face interviews using a semi-structured survey questionnaire consisting of 28 questions. Odds ratios were produced by logistic regression analyses. RESULTS: The prevalence of analgesic use was 73.1%, and it was higher in females (75.7%; p<0.05), in subjects 45-54 years (81.4%; p<0.05), in subjects in rural areas (74.6%; p<0.05), in subjects in northern region (84.3%; p<0.05), in illiterate subjects (79.1%; p>0.05), and in subjects of lower socioeconomic status (74.1%; p>0.05). One in ten of the participants used non-prescription analgesics. Non-prescription analgesics were more prevalent among the 55-65 age groups (18.1%; p<0.05), among female (11.6%; p>0.05), among the urban population (10.7%; p>0.05), and in subjects of lower middle socioeconomic status (13.2%; p<0.05). Logistic regression showed statistically significant ORs only for age groups, duration of education, socioeconomic status, and demographic regions (p<0.05). CONCLUSIONS: The results showed that the prevalence of analgesic use and prescription analgesic use is high in Turkey, and their use is related to sociodemographic characteristics.

Nutrient enrichment effect on macroinvertebrates in a lowland stream of Argentina

ABSTRACT One of the most important effects derived from the intensive land use is the increase of nutrient concentration in the aquatic systems due to superficial drainage. Besides, the increment of precipitations in South America connected to the global climate change could intensify these anthropic impacts due to the changes in the runoff pattern and a greater discharge of water in the streams and rivers. The pampean streams are singular environments with high natural nutrient concentrations which could be increased even more if the predictions of global climate change for the area are met. In this context, the effect of experimental nutrient addition on macroinvertebrates in a lowland stream is studied. Samplings were carried out from March 2007 to February 2009 in two reaches (fertilized and unfertilized), upstream and downstream from the input of nutrients. The addition of nutrients caused an increase in the phosphorus concentration in the fertilized reach which was not observed for nitrogen concentration. From all macroinvertebrates studied only two taxa had significant differences in their abundance after fertilization: Corbicula fluminea and Ostracoda. Our results reveal that the disturbance caused by the increase of nutrients on the benthic community depends on basal nutrients concentration. The weak response of macroinvertebrates to fertilization in the pampean streams could be due to their tolerance to high concentrations of nutrients in relation to their evolutionary history in streams naturally enriched with nutrients. Further research concerning the thresholds of nutrients affecting macroinvertebrates and about the adaptive advantages of taxa in naturally eutrophic environments is still needed. This information will allow for a better understanding of the processes of nutrient cycling and for the construction of restoration measures in natural eutrophic ecosystems.

The use of rapid dengue diagnostic tests in a routine clinical setting in a dengue-endemic area of Colombia

There is insufficient evidence of the usefulness of dengue diagnostic tests under routine conditions. We sought to analyse how physicians are using dengue diagnostics to inform research and development. Subjects attending 14 health institutions in an endemic area of Colombia with either a clinical diagnosis of dengue or for whom a dengue test was ordered were included in the study. Patterns of test-use are described herein. Factors associated with the ordering of dengue diagnostic tests were identified using contingency tables, nonparametric tests and logistic regression. A total of 778 subjects were diagnosed with dengue by the treating physician, of whom 386 (49.5%) were tested for dengue. Another 491 dengue tests were ordered in subjects whose primary diagnosis was not dengue. Severe dengue classification [odds ratio (OR) 2.2; 95% confidence interval (CI) 1.1-4.5], emergency consultation (OR 1.9; 95% CI 1.4-2.5) and month of the year (OR 3.1; 95% CI 1.7-5.5) were independently associated with ordering of dengue tests. Dengue tests were used both to rule in and rule out diagnosis. The latter use is not justified by the sensitivity of current rapid dengue diagnostic tests. Ordering of dengue tests appear to depend on a combination of factors, including physician and institutional preferences, as well as other patient and epidemiological factors.

Propriedades e aplicações de clusters trinucleares de carboxilatos de rutênio

A review with 94 references focusing on mu3-oxo-triruthenium carboxylate clusters is presented. The electronic, magnetic, electrochemical, and catalytic properties of these compounds are discussed. Main synthetic routes and structural characteristics, including their use as building blocks in supramolecular systems are described.

Defesa química: histórico, classificação dos agentes de guerra e ação dos neurotóxicos

Chemical agents are substances used for their toxic effects on humans, animals and plants. The main objective of chemical defense is to develop systems that reduce these effects while minimizing impact on the operational capacity of military troops. In this work, a report on the development of chemical warfare agents since the First World War and their classification is presented. Special attention is given to neurotoxic agents, the most lethal group of chemical agents known to date.

Consistency from the perspective of an experimental systems approach to the sciences and their epistemic objects

It is generally accepted that the development of the modern sciences is rooted in experiment. Yet for a long time, experimentation did not occupy a prominent role, neither in philosophy nor in history of science. With the 'practical turn' in studying the sciences and their history, this has begun to change. This paper is concerned with systems and cultures of experimentation and the consistencies that are generated within such systems and cultures. The first part of the paper exposes the forms of historical and structural coherence that characterize the experimental exploration of epistemic objects. In the second part, a particular experimental culture in the life sciences is briefly described as an example. A survey will be given of what it means and what it takes to analyze biological functions in the test tube.

Biomass allocation and water use efficiency in fertigated sweet pepper

The use of productivity information and efficiency of water use is important for the economic analysis of production and irrigation management, and also helps the economy of water use, which is essential to plant life. The objective of this study was to evaluate the biomass allocation, the water use efficiency and water content in fruits of sweet pepper cropped under the influence of irrigation blades and potassium doses. The statistic design was a completely randomized factorial scheme (5 x 2) and four replications, with five irrigation blades (80; 90; 100; 110 and 120% of crop evapotranspiration) and two levels of potassium (80 and 120 kg K2O ha-1 ), applied according to phenological phase, through a system of drip irrigation with self-compensated drippers, installed in a battery of 40 drainage lysimeters cultivated with sweet pepper (Maximos F1), at Federal Rural University of Pernambuco (UFRPE), Recife, state of Pernambuco, Brazil. The dry biomass production of sweet pepper was influenced by fertigation regimes; when it was set the lowest dose, estimates of the efficiency of water use and moisture in the fruit occurred with the use of irrigation depth of 97 and 95% of ETc, respectively.

Effects of early compost application on no-till organic soybean

Weed control has always been an important issue in agriculture. With the advent of no-till systems, soil erosion was reduced but herbicide use was increased. Organic no-till systems try to adjust reduced erosion to the no use of herbicides. Nevertheless, this adjustment is limited by the cost of mechanical weed control. This cost may be reduced by improved cultural weed control with cover crops mulches. In this paper we report a study on the application of compost manure on an oats winter cover crop, preceding soybean, instead of on the soybean summer crop. Treatments comprised a control without compost manure, and compost manure doses of 4 and 8 Mg ha-1 applied either on oats in winter or soybean in summer, organized in a randomized block design, with five replications. In summer, plots were split into weed-controlled or not controlled subplots. The timing of application and the manure doses did not affect the oats biomass or the soybean performance. However, in summer, without water stress, the application of manure at 8 Mg ha-1 directly on soybean has reduced weed biomass in this crop.

Gastroesophageal reflux episodes in asthmatic patients and their temporal relation with sleep architecture

Gastroesophageal reflux (GER) is common in asthma patients and can contribute to sleep disruption. The aim of the present study was to determine the time-related distribution of GER events together with their impact on sleep in asthmatic subjects with GER disease symptoms. The inclusion criteria were: 18-65 years, controlled moderate to severe asthma and GER-compatible clinical evidence. The exclusion criteria were: chronic obstructive lung disease, smoking, infections of the upper airways, use of oral corticosteroids, other co-morbidities, pregnancy, sleep-related disorders, night-time shift work, and the use of substances with impact on sleep. Asthmatic patients with nocturnal symptoms were excluded. All-night polysomnography and esophageal pH monitoring were recorded simultaneously. Of the 147 subjects selected, 31 patients and 31 controls were included. Seventeen patients were classified as DeMeester positive and 14 as DeMeester negative. Both groups displayed similar outcomes when general variables were considered. Sleep stage modification one minute prior to GER was observed in the DeMeester-positive group. Awakening was the most frequent occurrence at GER onset and during the 1-min period preceding 38% of the nocturnal GER. Sleep stage 2 was also prevalent and preceded 36% of GER events. In the DeMeester-negative group, awakening was the most frequent response before and during GER. Modifications in sleep stages, arousals or awakenings were associated with 75% of the total GER events analyzed during the period of one minute before and after the fall of esophageal pH below 4 in the DeMeester-positive group. These data provide evidence that sleep modifications precede the GER events in asthmatic patients.

HIV/AIDS risk among female sex workers who use crack in Southern Brazil

OBJECTIVE: To understand the social context of female sex workers who use crack and its impact on HIV/AIDS risk behaviors. METHODODOLOGICAL PROCEDURES: Qualitative study carried out in Foz do Iguaçu, Southern Brazil, in 2003. Twenty-six in-depth interviews and two focus groups were carried out with female commercial sex workers who frequently use crack. In-depth interviews with health providers, community leaders and public policy managers, as well as field observations were also conducted. Transcript data was entered into Atlas.ti software and grounded theory methodology was used to analyze the data and develop a conceptual model as a result of this study. ANALYSIS OF RESULTS: Female sex workers who use crack had low self-perceived HIV risk in spite of being engaged in risky behaviors (e.g. unprotected sex with multiple partners). Physical and sexual violence among clients, occasional and stable partners was widespread jeopardizing negotiation and consistent condom use. According to health providers, community leaders and public policy managers, several female sex workers who use crack are homeless or live in slums, and rarely have access to health services, voluntary counseling and testing, social support, pre-natal and reproductive care. CONCLUSIONS: Female sex workers who use crack experience a plethora of health and social problems, which apparently affect their risks for HIV infection. Low-threshold, user-friendly and gender-tailored interventions should be implemented, in order to increase the access to health and social-support services among this population. Those initiatives might also increase their access to reproductive health in general, and to preventive strategies focusing on HIV/AIDS and other sexually transmitted infections.

Risk factors for and mortality of extended-spectrum-β-lactamase-producing Klebsiella pneumoniae and Escherichia coli nosocomial bloodstream infections

A case-control study, involving patients with positive blood cultures for Klebsiella pneumoniae (KP) or Escherichia coli (EC) EC and controls with positive blood cultures for non-ESBL-KP or EC, was performed to assess risk factors for extended-spectrum-β-lactamase (ESBL) production from nosocomial bloodstream infections (BSIs). Mortality among patients with BSIs was also assessed. The study included 145 patients (81, 59.5% with K. pneumoniae and 64, 44.1% with E. coli BSI); 51 (35.2%) isolates were ESBL producers and 94 (64.8%) nonproducers. Forty-five (55.6%) K. pneumoniae isolates were ESBL producers, while only six (9.4%) E. coli isolates produced the enzyme. Multivariate analysis showed that recent exposure to piperacillin-tazobactam (adjusted Odds Ratio [aOR] 6.2; 95%CI 1.1-34.7) was a risk factor for ESBL BSI. K. pneumoniae was significantly more likely to be an ESBL-producing isolate than E. coli (aOR 6.7; 95%CI 2.3-20.2). No cephalosporin class was independently associated with ESBLs BSI; however, in a secondary model considering all oxymino-cephalosporins as a single variable, a significant association was demonstrated (aOR 3.7; 95%CI 1.3-10.8). Overall 60-day mortality was significantly higher among ESBL-producing organisms. The finding that piperacillin-tazobactam use is a risk factor for ESBL-production in KP or EC BSIs requires attention, since this drug can be recommended to limit the use of third-generation cephalosporins.