Tax havens and their impacts on the non-haven countries

Tax havens have attracted increasing attention from the authorities of non-haven countries. The financial crisis exacerbates the negative attitude to tax havens. Offshore zones are now under strong pressure from the international, both financial and political institutions. Thus, the thesis will focus on the current problem of the modern economy, namely tax havens and their impact on the non-haven countries. This thesis will be based on the several articles, in particular “Tax Competition With Parasitic Tax Havens” by Joel Slemrod and John D. Wilson (University of Michigan, 2009) and “Do Havens Divert Economic Activity” by James R. Hines Jr., C. Fritz Foley and Mihir A. Desai (Ross School of Business, 2005). This paper provides two completely different and contradictory viewpoints on the problem of coexisting tax havens and non-haven countries. There are two models, examined in this work, present two important researches. The first one will be concentrated on the positive effect from tax havens whereas the last model will be focused on the completely negative effect from offshore jurisdictions. The first model gives us a good explanation and proof of its statement why tax havens can positively influence on nearby high-tax countries. It describes that the existence of offshore jurisdictions can stimulate the growth of operations and facilitates economic activity in non-haven countries. In contrast to above mentioned, the model with quite opposite view was presented. This economic model and its analysis confirms the undesirability of the existence of offshore areas. Taking into consideration, that the jurisdictions choose their optimal policy, the elimination of offshores will have positive impact on the rest of countries. The model proofs the statement that full or partial elimination of tax havens raises the equilibrium level of the public good and increases country welfare. According to the following study, it can be concluded that both of the models provide telling arguments to prove their assertions. Thereby both of these points of view have their right to exist. Nevertheless, the ongoing debate concerning this issue still will raise a lot of questions.

Peritoneal dialysis and neurological outcome in infants and small children

Although improved outcomes for children on peritoneal dialysis (PD) have been seen in recent years, the youngest patients continue to demonstrate inferior growth, more frequent infections, more neurological sequelae, and higher mortality compared to older children. Also, maintain-ing normal intravascular volume status, especially in anuric patients, has proven difficult. This study was designed to treat and monitor these youngest PD patients, which are relatively many due to the high prevalence of congenital nephrotic syndrome of the Finnish type (CNF, NPHS1) in Finland, with a strict protocol, to evaluate the results and to improve metabolic balance, growth, and development. A retrospective analysis of 23 children under two years of age at onset of PD, treated between 1995 and 2000, was performed to obtain a control population for our prospective PD study. Respectively, 21 patients less than two years of age at the beginning of PD were enrolled in prospective studies between 2001 and 2005. Medication for uremia and nutrition were care-fully adjusted during PD. Laboratory parameters and intravascular volume status were regu-larly analyzed. Growth was analyzed and compared with midparental height. In a prospective neurological study, the risk factors for development and the neurological development was determined. Brain images were surveyed. Hearing was tested. In a retrospective neurological study, the data of six NPHS1 patients with a congruent neurological syndrome was analyzed. All these patients had a serious dyskinetic cerebral palsy-like syndrome with muscular dysto-nia and athetosis (MDA). They also had a hearing defect. Metabolic control was mainly good in both PD patient groups. Hospitalization time shortened clearly. The peritonitis rate diminished. Hypertension was a common problem. Left ventricular hypertrophy decreased during the prospective study period. None of the patients in either PD group had pulmonary edema or dialysis-related seizures. Growth was good and catch-up growth was documented in most patients in both patient groups during PD. Mortality was low (5% in prospective and 9% in retrospective PD patients). In the prospective PD patient group 11 patients (52%) had some risk factor for their neuro-development originating from the predialysis period. The neurological problems, detected be-fore PD, did not worsen during PD and none of the patients developed new neurological com-plications during PD. Brain infarcts were detected in four (19%) and other ischemic lesions in three patients (14%). At the end of this study, 29% of the prospectively followed patients had a major impairment of their neurodevelopment and 43% only minor impairment. In the NPHS1+MDA patients, no clear explanation for the neurological syndrome was found. The brain MRI showed increased signal intensity in the globus pallidus area. Kernic-terus was contemplated to be causative in the hypoproteinemic newborns but it could not be proven. Mortality was as high as 67%. Our results for young PD patients were promising. Metabolic control was acceptable and growth was good. However, the children were significantly smaller when compared to their midparental height. Although many patients were found to have neurological impairment at the end of our follow-up period, PD was a safe treatment whereby the neurodevelopment did not worsen during PD.

CM defect and Hilbert functions of monomial curves

In this article we consider a semigroup ring R = KGamma] of a numerical semigroup Gamma and study the Cohen- Macaulayness of the associated graded ring G(Gamma) := gr(m), (R) := circle plus(n is an element of N) m(n)/m(n+1) and the behaviour of the Hilbert function H-R of R. We define a certain (finite) subset B(Gamma) subset of F and prove that G(Gamma) is Cohen-Macaulay if and only if B(Gamma) = empty set. Therefore the subset B(Gamma) is called the Cohen-Macaulay defect of G(Gamma). Further, we prove that if the degree sequence of elements of the standard basis of is non-decreasing, then B(F) = empty set and hence G(Gamma) is Cohen-Macaulay. We consider a class of numerical semigroups Gamma = Sigma(3)(i=0) Nm(i) generated by 4 elements m(0), m(1), m(2), m(3) such that m(1) + m(2) = mo m3-so called ``balanced semigroups''. We study the structure of the Cohen-Macaulay defect B(Gamma) of Gamma and particularly we give an estimate on the cardinality |B(Gamma, r)| for every r is an element of N. We use these estimates to prove that the Hilbert function of R is non-decreasing. Further, we prove that every balanced ``unitary'' semigroup Gamma is ``2-good'' and is not ``1-good'', in particular, in this case, c(r) is not Cohen-Macaulay. We consider a certain special subclass of balanced semigroups Gamma. For this subclass we try to determine the Cohen-Macaulay defect B(Gamma) using the explicit description of the standard basis of Gamma; in particular, we prove that these balanced semigroups are 2-good and determine when exactly G(Gamma) is Cohen-Macaulay. (C) 2011 Published by Elsevier B.V.

Correlation between Optical Properties and Nanomorphology of Fluoranthene-Based Conjugated Copolymer

Nanoparticles of conjugated polymers are receiving attention due to their interesting optical properties. Here we report nanoparticles of fluoranthene-based conjugated copolymer prepared by the Suzuki coupling reaction. The copolymer forms nanoparticles by the spontaneous self-assembly after evaporation of organic solvent. The mean diameter of the nanoparticles can be manipulated by varying solvent composition. We investigated the parameters that govern the nanostructured morphology of polymer by systematic variation of good and poor solvent. The UV vis and time-resolved fluorescence spectroscopy measurement reveal the use of poor solvent in the organization of nanostructures. Furthermore, transmission electron microscopy highlights the importance of rigidity of the polymer backbone in morphological development.

Infiltration of Matrix-Non-producers Weakens the Salmonella Biofilm and Impairs Its Antimicrobial Tolerance and Pathogenicity

Bacterial biofilms display a collective lifestyle, wherein the cells secrete extracellular polymeric substances (EPS) that helps in adhesion, aggregation, stability, and to protect the bacteria from antimicrobials. We asked whether the BPS could act as a public good for the biofilm and observed that infiltration of cells that do not produce matrix components weakened the biofilm of Salmonella enterica serovar Typhimurium. PS production was costly for the producing cells, as indicated by a significant reduction in the fitness of wild type (WT) cells during competitive planktonic growth relative to the non-producers. Infiltration frequency of non-producers in the biofilm showed a concomitant decrease in overall productivity. It was apparent in the confocal images that the non producing cells benefit from the BPS produced by the Wild Type (WT) to stay in the biofilm. The biofilm containing non-producing cells were more significantly susceptible to sodium hypochlorite and ciprofloxacin treatment than the WT biofilm. Biofilm infiltrated with non-producers delayed the pathogenesis, as tested in a murine model. The cell types were spatially assorted, with non producers being edged out in the biofilm. However, cellulose was found to act as a barrier to keep the non-producers away from the WT microcolony. Our results show that the infiltration of non-cooperating cell types can substantially weaken the biofilm making it vulnerable to antibacterials and delay their pathogenesis. Cellulose, a component of BPS, was shown to play a pivotal role of acting as the main public good, and to edge-out the non-producers away from the cooperating microcolony.

Los actos intrínsecamente malos en Veritatis Splendor

Resumen: El autor se propone recordar el sentido verdadero de la doctrina de los actos intrínsecamente malos y el marco conceptual desde el que es interpretada. Para precisar el lugar fundamental de la perspectiva desde la cual se reflexiona acerca del acto moral considera las implicancias de la así llamada “perspectiva de la tercera persona” y del proporcionalismo, que asumen un punto de vista exterior al acto mismo, y la reafirmación que VS hace de dicha doctrina, en la perspectiva más propia para la apreciación de los actos humanos desde el punto de vista moral: la perspectiva de la persona que actúa, denominada “perspectiva de la primera persona”, que pone de relieve el carácter intencional de las acciones humanas. En ese marco, se presenta al objeto moral en referencia al orden de la razón o al bien global de la persona humana y, en él, la aprehensión que hace la razón práctica de la “ordenabilidad” de los actos humanos al bien y al fin último que es Dios, la intencionalidad y autorreferencialidad propia de los actos del libre obrar humano, y el concepto personalista y relacional de acto intrínsecamente malo.

Moral cleansing and moral licenses: experimental evidence

Research on moral cleansing and moral self-licensing has introduced dynamic considerations in the theory of moral behavior. Past bad actions trigger negative feelings that make people more likely to engage in future moral behavior to offset them. Symmetrically, past good deeds favor a positive self-perception that creates licensing effects, leading people to engage in behavior that is less likely to be moral. In short, a deviation from a “normal state of being” is balanced with a subsequent action that compensates the prior behavior. We model the decision of an individual trying to reach the optimal level of moral self-worth over time and show that under certain conditions the optimal sequence of actions follows a regular pattern which combines good and bad actions. We conduct an economic experiment where subjects play a sequence of giving decisions (dictator games) to explore this phenomenon. We find that donation in the previous period affects present decisions and the sign is negative: participants’ behavior in every round is negatively correlated to what they did in the past. Hence donations over time seem to be the result of a regular pattern of self-regulation: moral licensing (being selfish after altruist) and cleansing (altruistic after selfish).

Nutrient digestibility and growth response of rainbow trout (Salmo gairdneri ) fed different carbohydrate types

Seven groups of fingerling rainbow trout (S. gairdneri ) were fed for 10 weeks on 0%, 10%, 20% and 30% of cassava or rice in isonitrogenous diets. Optimum growth and food utilization was at 20% dietary cassava. High fiber content of the control diet did not suppress protein digestibility in this group. Rather, at all levels, protein digestibility was good and remained between 84.4% and 90.1%. However, in the control group, carbohydrate digestibility was very poor. The cassava diets which had the highest digestible energy as carbohydrate produced the best growth performance, food utilization and protein sparing. At the levels studied, the dietary carbohydrates produced no hyperglycamic effect on the fish

Intramolecular conflict : conformation and self-assembly of architecturally complex macromolecules in solution

The solution behavior of linear polymer chains is well understood, having been the subject of intense study throughout the previous century. As plastics have become ubiquitous in everyday life, polymer science has grown into a major field of study. The conformation of a polymer in solution depends on the molecular architecture and its interactions with the surroundings. Developments in synthetic techniques have led to the creation of precision-tailored polymeric materials with varied topologies and functionalities. In order to design materials with the desired properties, it is imperative to understand the relationships between polymer architecture and their conformation and behavior. To meet that need, this thesis investigates the conformation and self-assembly of three architecturally complex macromolecular systems with rich and varied behaviors driven by the resolution of intramolecular conflicts. First we describe the development of a robust and facile synthetic approach to reproducible bottlebrush polymers (Chapter 2). The method was used to produce homologous series of bottlebrush polymers with polynorbornene backbones, which revealed the effect of side-chain and backbone length on the overall conformation in both good and theta solvent conditions (Chapter 3). The side-chain conformation was obtained from a series of SANS experiments and determined to be indistinguishable from the behavior of free linear polymer chains. Using deuterium-labeled bottlebrushes, we were able for the first time to directly observe the backbone conformation of a bottlebrush polymer which showed self-avoiding walk behavior. Secondly, a series of SANS experiments was conducted on a homologous series of Side Group Liquid Crystalline Polymers (SGLCPs) in a perdeuterated small molecule liquid crystal (5CB). Monodomain, aligned, dilute samples of SGLCP-b-PS block copolymers were seen to self-assemble into complex micellar structures with mutually orthogonally oriented anisotropies at different length scales (Chapter 4). Finally, we present the results from the first scattering experiments on a set of fuel-soluble, associating telechelic polymers. We observed the formation of supramolecular aggregates in dilute (≤0.5wt%) solutions of telechelic polymers and determined that the choice of solvent has a significant effect on the strength of association and the size of the supramolecules (Chapter 5). A method was developed for the direct estimation of supramolecular aggregation number from SANS data. The insight into structure-property relationships obtained from this work will enable the more targeted development of these molecular architectures for their respective applications.

Competing Ecosystem Services: an Assessment of Carbon and Timber in the Tropical Forests of Central America

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Comparative evaluation of the proximate composition of smoked and salted-dried Oreochromis niloticus

This study was carried out to evaluate and compare the shelf life of smoked and salted-dried Oreochromis niloticus over a relative time period. Improved traditional smoking kiln and salting were employed respectively. The smoking kiln was constructed with iron metal with a dimension of 120cm x 70cm and consisting of three smoking racks with dimension of 30 x 30cm each. Table salt was used for preservation of some of the specimens. A total of 30 samples weighing 7.1kg were used. Fifteen (15) samples each were used respectively for smoking and salting. Satisfactory smoking was achieved in two days while salting to dryness was accomplished in four days. The initial percentage proximate compositions of the smoked products were 7.94%, 66. 97%, 8.`84% and 2.96% for moisture, protein, lipid and ash respectively, while that of the salted products were 8.37%, 63.93%, 12.91% and 3.95% for moisture, protein, lipid and ash. Preliminary results of the proximate compositions of the two products at the end of the fifth week of storage were as follows; 8.23%, 65.70%, 10.63% and 2.23% for moisture, protein, lipid and ash respectively of the smoked products, while 6.33%, 64.25%, 11.28% and 2.38% represent the values of moisture, protein, lipid and ash of the salted-dried products. By the individual product proximate characterization, it was discovered that both products were still relatively in good and acceptable condition. However, the protein and moisture values of the smoked products were relatively greater than those of the salted-dried products, while on the other hand, lipid and ash were relatively greater in salted-dried products. The prevailed relative higher moisture in the smoked products constitutes a predisposing condition for microbial activity and spoilage of the products, while the relative higher percentage lipid in the salted-dried products predisposes the products to lipid oxidation and rancidity.

A method to improve size estimates of walleye pollock (Theragra chalcogramma) Atka mackerel (Pleurogrammus monopterygius) consumed by pinnipeds: digestion correction factors applied to bones and otoliths recovered in scats

The lengths of otoliths and other skeletal structures recovered from the scats of pinnipeds, such as Steller sea lions (Eumetopias jubatus), correlate with body size and can be used to estimate the length of prey consumed. Unfortunately, otoliths are often found in too few scats or are too digested to usefully estimate prey size. Alternative diagnostic bones are frequently recovered, but few bone-size to prey-size correlations exist and bones are also reduced in size by various degrees owing to digestion. To prevent underestimates in prey sizes consumed techniques are required to account for the degree of digestion of alternative bones prior to estimating prey size. We developed a method (using defined criteria and photo-reference material) to assign the degree of digestion for key cranial structures of two prey species: walleye pollock (Theragra chalcogramma) and Atka mackerel (Pleurogrammus monopterygius). The method grades each structure into one of three condition categories; good, fair or poor. We also conducted feeding trials with captive Steller sea lions, feeding both fish species to determine the extent of erosion of each structure and to derive condition-specific digestion correction factors to reconstruct the original sizes of the structures consumed. In general, larger structures were relatively more digested than smaller ones. Mean size reduction varied between different types of structures (3.3−26.3%), but was not influenced by the size of the prey consumed. Results from the observations and experiments were combined to be able to reconstruct the size of prey consumed by sea lions and other pinnipeds. The proposed method has four steps: 1) measure the recovered structures and grade the extent of digestion by using defined criteria and photo-reference collection; 2) exclude structures graded in poor condition; 3) multiply measurements of structures in good and fair condition by their appropriate digestion correction factors to derive their original size; and 4) calculate the size of prey from allometric regressions relating corrected structure measurements to body lengths. This technique can be readily applied to piscivore dietary studies that use hard remains of fish.

Production and economic return in pangasiid catfish (Pangasius hypophthalmus) monoculture and polyculture with silver carp (Hypophthalmichthys molitrix) in farmers' ponds

The production of fish and net economic return in pangasiid catfish (Pangasius hypophthalmus) monoculture and polyculture with silver carp (Hypophthalmichthys molitrix) in farmers' ponds were assessed. The experiment was arranged in three treatments each with three replications. The ponds were stocked with 30,000 fishes per hectare. In treatment 1 (T1) pangasiid catfish only, in treatment 2 (T2) pangasiid catfish and silver carp at the ratio of 1:1, and in treatment 3 (T3) pangasiid catfish and silver carp at the ratio of 2:1 were stocked. At harvest, production of fish was found significantly (p<0.05) different among the treatments, highest in T1 and lowest in T2. Though the total biomass production and total economic return was significantly highest in T1 than in T2 and T3, the net economic return was lowest because of the required highest input costs especially for supplemental feed and fingerlings, resulted the highest cost per unit yield (CPY in Tk/kg) in T1. Highest cost for supplemental feed required in T1 was due to highest quantity of feed required for the highest number of pangasiid catfish stocked in that treatment. The findings of the present study suggest that though monoculture of pangasiid catfish give higher fish biomass production but polyculture with silver carp is environmentally good and economically profitable.

Frozen storage studies of composite fish mince drom dhooma (Sciaenid sp.) and lactarius (Lactarius lactarius)

Fish minces from dhoma and lactarius were mixed in the ratio of 40:60 respectively, and quick frozen along with individual minces at -40°C and stored at -20°C. Shelf life was evaluated by following biochemical, physical and organoleptic changes occurred during storage up to 44 weeks. Rapid decreases were noted in water soluble nitrogen and salt soluble nitrogen fractions during the initial period of 16 weeks. A good correlation was observed between changes in salt-soluble nitrogen and organoleptic evaluation. The minces were in good and acceptable condition up to 32 weeks of storage.

High-density gold nanoparticles supported on a [Ru(bpy)(3)](2+)-doped silica/Fe3O4 nanocomposite: Facile preparation, magnetically induced immobilization, and applications in ECL detection

A large-scale process combined sonication with self-assembly techniques for the preparation of high-density gold nanoparticles supported on a [Ru(bpy)(3)](2+)-doped silica/Fe3O4 nanocomposite (GNRSF) is provided. The obtained hybrid nanomaterials containing Fe3O4 spheres have high saturation magnetization, which leads to their effective immobilization on the surface of an ITO electrode through simple manipulation by an external magnetic field (without the need of a special immobilization apparatus). Furthermore, this hybrid nanomaterial film exhibits a good and very stable electrochemiluminescence (ECL) behavior, which gives a linear response for tripropylamine (TPA) concentrations between 5 mu m and 0.21 mM, with a detection limit in the micromolar range. The sensitivity of this ECL sensor can be easily controlled by the amount of [Ru(bpy)(3)](2+) immobilized on the hybrid nanomaterials (that is, varying the amount of [Ru(bpy)(3)](2+) during GNRSF synthesis).