The fiscal impact of trade liberalization and commodity price fluctuation: the case of Dominican Republic, 1980-1998

Includes bibliography

Time to tax for inclusive growth

Safeguarding the advances the continent has already achieved and ensuring inclusive and sustainable growth must be a priority for all the countries in the region. That is why the Economic Commission for Latin America and the Caribbean (ECLAC) and Oxfam are committed to working together in order to promote and build a new consensus against inequality. There is no silver bullet, but there are measures that can be taken, which together can make a big difference —and tax reform is a good place to start. This publication has been prepared in the hope that it will contribute to efforts to combat inequality in Latin America, by analysing the fiscal challenges involved and proposing policy guidelines.

Export competitiveness in an oil and gas economy: the case of Trinidad and Tobago, 1985-2010

The oil and gas sector has led the economy of Trinidad and Tobago since the late 1970s and, more pronouncedly, since 2000, accounting for a large share of gdp, total exports and tax revenue. Its prospects in the medium term could be negatively affected, however, if oil and gas extraction expands in other countries, and if the United States attains energy self-sufficiency. This paper offers an analysis of the evolution and competitiveness of its oil and non-oil exports to both the United States and global markets, based on the revealed comparative advantage (rca) index used by eclac. Other foreign trade indicators are also included to determine the structure of the country’s trading relations. The period from 1985 to 2010 is analysed and the results presented are intended to advocate the diversification of Trinidad and Tobago’s exports into more dynamic and diversified markets.

Erosion rates and landscape evolution of the lowlands of the Upper Paraguay river basin (Brazil) from cosmogenic Be-10

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Upregulation of hsa-miR-125b in HTLV-1 asymptomatic carriers and HTLV-1-associated myelopathy/tropical spastic paraparesis patients

The retrovirus human T lymphotropic virus type 1 (HTLV-1) promotes spastic paraparesis, adult T cell leukaemia and other diseases. Recently, some human microRNAs (miRNAs) have been described as important factors in host-virus interactions. This study compared miRNA expression in control individuals, asymptomatic HTLV-1 carriers and HTLV-1 associated myelopathy (HAM)/tropical spastic paraparesis patients. The proviral load and Tax protein expression were measured in order to characterize the patients. hsa-miR-125b expression was significantly higher in patients than in controls (p = 0.0285) or in the HAM group (p = 0.0312). Therefore, our findings suggest that miR-125b expression can be used to elucidate the mechanisms of viral replication and pathogenic processes.

Immediate and long-term effects of polysaccharides-based formulations on human skin

A new trend in cosmetic formulations is the use of biotechnological raw materials as the polysaccharides from Klebsiella pneumoniae, which are supposed to enhance cell renewal, improve skin hydration and micro-relief. Botanical extracts of Myrtus communis leaves contain different sugars, which may provide the same benefits. Thus, the objective of this study was to evaluate through objective and subjective analysis the immediate and long-term effects of cosmetic formulations containing polysaccharides biotechnologically-originated and / or the ones contained in Myrtus communis extracts. Three polysaccharide-based and placebo formulations were applied on the forearm skin of 40 volunteers. Skin hydration, transepidermal water loss (TEWL), viscoelasticity and skin micro-relief measurements were made before and 2 hours after a single application and after 15 and 30 day-periods of daily applications. Answers to a questionnaire about perceptions of formulation cosmetic features constituted the subjective analysis. All polysaccharide-based formulations enhanced skin hydration. Formulations with isolated or combined active substances improved skin barrier function as compared to placebo, in the short and long term studies. Formulations containing Myrtus communis extracts had the highest acceptance. Results suggest that daily use of formulations containing these substances is important for protection of the skin barrier function.

Europa e Catasto

We study first the different cadastral systems in the EU countries and their perspective in the European Law context, especially in their tax law aspect and about the different building tax system. We talk about the most important aspect, taxation, and the European Unionʼs influence, particularly the European Court. But not only speak about the influence in the Member stateʼs building tax, also find another influences ways, with some European policies. All these aspects and another show a tendency to the cadastral integration, not direct, but existent in the indirect way. About other aspects, the study holds the dual nature of the cadastre, social (like social science), and their tax aspect, and technic nature. The Inspire information net can generate a new way to the tax information exchange between European countries. The investigation end with a comparison of the different cadastral systems in EU countries, and about the edification tax law too. This report holds the tax nature of the cadastre, the need to be considered like social-technic complex. Diverse international organization consider that is a multipurpose instrument and institution, but seem to forget their original purpose, their tax purpose, that was the central aspect in their origin and that don can`t be forget in the new world that raises after the world financial crisis.

Concorrenza fiscale nell'Unione Europea: profili nazionali e ordinamentali

Lo scopo di questa ricerca è stato quello di offrire una visione sistematica per lo studio del fenomeno della concorrenza fiscale nel quadro dell'UE. In questo modo, dopo approfondire nel concetto, gli effetti e le teorie economiche che sviluppano la concorrenza fiscale, abbiamo analizzato le condizioni generali di svolgimento della concorrenza fiscale nell'UE, con particolare attenzione alla pratica dell’arbitrio fiscale per privati ed imprese. Questo schema lo abbiamo successivamente trasferito a due campi che finora avevano ricevuto poca attenzione dottrinale: l'imposizione indiretta (IVA e accise) e la tassazione delle persone fisiche. Infine, abbiamo aggiornato lo studio dei due strumenti tradizionali di lotta contro la concorrenza fiscale dannosa: il Codice di condotta in materia di tassazione delle imprese e il regime degli aiuti di Stato. Le sfide dell'Unione europea ci impongono di prendere una visione critica che abbiamo cercato di estendere a tutto il nostro lavoro.

Le Zone Franche Urbane: Mercato europeo e Ordinamenti tributari

Lo studio delle Zone Franche Urbane all’interno del Diritto tributario europeo non ha potuto prescindere da una introduttiva delimitazione del lavoro, capace di distinguere le diverse tipologie di zone franche esistenti nei Paesi intra/extra Ue. Attraversando i casi-studio di Madeira, delle Azzorre, fino alla istituenda Zona Franca di Bruxelles, Zone d’Economie Urbaine stimulée (ZEUS), si è giunti alla constatazione dell’assenza di una definizione di Zona Franca Urbana: analizzando le esperienze normative vissute in Francia e in Italia, si è potuto tratteggiare il profilo territoriale, soggettivo e oggettivo del sistema agevolativo rivolto al recupero delle aree urbane degradate. La funzione strumentale della fiscalità, esplicitata per mezzo delle ZFU, ha condotto ad una verifica di diritto interno per controllare la legittimità delle scelte nazionali in ragione dei principi costituzionali nazionali, come anche una di diritto europeo per evitare che le scelte nazionali, anche se legittime sul piano interno, possano per gli stessi effetti incentivanti alle attività d'impresa presentarsi come una forma territoriale di aiuti di Stato fiscali. Evidenziando il rapporto tra le ZFU e il Mercato europeo si è voluto, da un lato, effettuare una ricostruzione sistemica necessaria per un’interpretazione delle ZFU che metta in luce le componenti di tale strumento orientate al perseguimento di un interesse socioeconomico, che in prima battuta generi una contraddizione, una deroga ai principi costituzionali e comunitari, per poi “sciogliersi” in una coerente applicazione degli stessi; dall’altro, tentare di elevare le ZFU a misura sistemica dell’Ordinamento europeo. Si è svolto, infine, un ragionamento in termini di federalismo fiscale con riferimento alle ZFU, trovando una adeguata collocazione nel percorso di devoluzione intrapreso dal legislatore nazionale, avendo quali interlocutori privilegiati le Regioni a Statuto Speciale.

Iva: crisi europea ed esperienza sammarinese

«I felt that the time had come to have a fresh look at the European VAT system. There were indeed a number of reasons which in my view justified taking this step»: da queste parole del Commissario Europeo Algirdas Šemeta trae ispirazione tale ricerca che ha l’obiettivo di ripercorrere, in primo luogo, le ragioni che hanno portato alla creazione di una imposta comunitaria plurifase sui consumi, ed in secondo luogo, i motivi per cui oggi è necessario un ripensamento sul tema. Le spinte ammodernatrici provengono anche dagli stessi organismi europei, che sono impegnati da anni in discussioni con gli Stati membri per arrivare alla definizione di una normativa che riesca a disegnare un sistema snello ed efficiente. Il primo importante passo in tale direzione è stato effettuato dalla stessa Commissione europea nel 2010 con l’elaborazione del Libro Verde sul futuro dell’IVA, in cui vengono evidenziati i profili critici del sistema e le possibili proposte di riforma. L’obiettivo di dare origine ad un EU VAT SYSTEM in grado di rendere la tassazione più semplice, efficace, neutrale ed anti frode. In questo lavoro si intendono sottolineare i principali elementi critici della normativa IVA comunitaria, ideando anche le modifiche che potrebbero migliorarli, al fine di creare un’ipotesi normativa capace di essere un modello ispiratore per la modifica del sistema di imposizione indiretta esistente nella Repubblica di San Marino che ad oggi si trova a doversi confrontare con una imposta monofase alle importazioni anch’essa, come l’IVA, oramai in crisi.

The influence of bedrock orientation on the landscape evolution, surface morphology and denudation (10Be) at the Niesen, Switzerland

Landscape evolution and surface morphology in mountainous settings are a function of the relative importance between sediment transport processes acting on hillslopes and in channels, modulated by climate variables. The Niesen nappe in the Swiss Penninic Prealps presents a unique setting in which opposite facing flanks host basins underlain by identical lithologies, but contrasting litho-tectonic architectures where lithologies either dip parallel to the topographic slope or in the opposite direction (i.e. dip slope and non-dip slope). The north-western facing Diemtigen flank represents such a dip slope situation and is characterized by a gentle topography, low hillslope gradients, poorly dissected channels, and it hosts large landslides. In contrast, the south-eastern facing Frutigen side can be described as non-dip slope flank with deeply incised bedrock channels, high mean hillslope gradients and high relief topography. Results from morphometric analysis reveal that noticeable differences in morphometric parameters can be related to the contrasts in the relative importance of the internal hillslope-channel system between both valley flanks. While the contrasting dip-orientations of the underlying flysch bedrock has promoted hillslope and channelized processes to contrasting extents and particularly the occurrence of large landslides on the dip slope flank, the flank averaged beryllium-10 (10Be)-derived denudation rates are very similar and range between 0.20 and 0.26 mm yr−1. In addition, our denudation rates offer no direct relationship to basin's slope, area, steepness or concavity index, but reveal a positive correlation to mean basin elevation that we interpret as having been controlled by climatically driven factors such as frost-induced processes and orographic precipitation. Our findings illustrate that while the landscape properties in this part of the northern Alpine border can mainly be related to the tectonic architecture of the underlying bedrock, the denudation rates have a strong orographic control through elevation dependent mean annual temperature and precipitation.

Cement volume is the most important modifiable predictor for pain relief in BKP: results from SWISSspine, a nationwide registry

Purpose The effectiveness of vertebral augmentation techniques is a currently highly debated issue. The biomechanical literature suggests that cement filling volumes may play an important role in the ‘‘dosage’’ of vertebral augmentation and its pain alleviating effect. Good clinical data about filling volumes are scarce and most patient series are small. Therefore, we investigated the predictors of pain alleviation after balloon kyphoplasty in the nationwide SWISSspine registry where cement volumes are also recorded. Methods All single-level vertebral fractures with no additional fracture stabilization and availability of at least one follow-up within 6 months after surgery were included. The following potential predictors were assessed in a multivariate logistic regression model with the group’s average pain alleviation of 41 points on VAS as the desired outcome: patient age, patient sex, diagnosis, preoperative pain, level of fracture, type of fracture, age of fracture, segmental kyphotic deformity, cement volume, vertebral body filling volume, and cement extrusions. Results There were 194 female and 82 males with an average age of 70.4 and 65.3 years, respectively. Female patients were about twice as likely for achieving the average pain relief compared to males (p = 0.04). The preoperative pain level was the strongest predictor in that the likelihood for achieving an at least 41-point pain relief increased by about 8 % with each additional point of preoperative pain (p\0.001). A thoraco-lumbar fracture had a three times higher odds for the average pain relief compared with a lumbar fracture (p = 0.03). An A.3.1 fracture only had about a third of the probability for average pain relief compared with an A.1.1 fracture (p = 0.004). Cement volumes up to 4.5 ml only had an approximately 40 % chance for a minimum 41-point pain alleviation as compared with cement volumes of at least 4.5 ml (p = 0.007). In addition, the relationship between cement volume and pain alleviation followed a dose-dependent pattern. Conclusions Cement volume was revealed as a significant predictor for pain relief in BKP. Cement volume was the third most important influential covariate and the most important modifiable and operator dependent one. The clear dose-outcome relationship between cement filling volumes and pain relief additionally supports these findings. Cement volumes of [4.5 ml seem to be recommendable for achieving relevant pain alleviation. Patient sex and fracture type and location were further significant predictors and all these covariates should be recorded and reported in future studies about the pain alleviating effectiveness of vertebral augmentation procedures.

Na 1 Nachlass Max Horkheimer, 529 - Korrespondenzen mit u.a. Henryk Grossmann (p. VI 10, 1 - 200)

24 Briefe und Abrechnugen von New York State Income Tax Resident Return (New York) an Henryk Grossmann, 1938 - 1948; 3 Briefe von Henryk Grossmann an das Department of Taxation and Finance, 1946; 5 Briefe zwischen C. Hartwig Inc. und der Social Studies Association (New York), 1949; 1 Brief an F. Pollock von A. P. Bersohn, 14.12.1948; 2 Briefe von Max Horkheimer an Henryk Grossmann, 1945/1947; 2 Briefe zwischen Henryk Grossmann und F. Pollock, 1948 - 1949; 1 Brief von American Scantic Line/Moore-McCormack Lines Inc (New York) an C. Hartwig Inc., 18.02.1949; 1 Brief an Collector of Internal Revenue (New York) von Max Horkheimer, 25.01.1949; 1 Brief von Frederick Wild an Herrn Edelman, 17.09.1946; 80 Briefe zwischen Julian und Lotte Gumperz und Max Horkheimer, 1934 - 1942; 4 Briefe zwischen dem Institut für Sozialforschung (Frankfurt a. M.) und Helen Mack, 1974 - 1975; 3 Briefe zwischen der Columbia University (New York) und Julian Gumperz, Juli 1934; 4 Briefe von Max Horkheimer an die Columbia University (New York), 1934/1938; 1 Brief von Julian Gumperz an A. E. Burns, 24.02.1938; 1 Brief an Louis H. Bean von Julian Gumperz, 24.02.1938; 1 Brief von Julian Gumperz an E. A. Goldenweiser, 24.02.1938; 1 Brief an F. H. Thomson von Julian Gumperz, 24.02.1938; 1 Brief von Julian Gumperz an Gardiner Means, 24.02.1938; 1 Brief an Hildegard Kneeland von Julian Gumperz, 24.02.1938; 1 Brief von Julian Gumperz an Mordecai Execiel, 24.02.1938; 1 Brief an Isador Lubin von Julian Gumperz, 24.02.1938; 1 Brief von Julian Gumperz an Boris Stern, 24.02.1938; 1 Brief an Lauchlin Currie von Julian Gumperz, 24.02.1938; 1 Brief von Julian Gumperz an B. H. Beckhart, 24.02.1938; 1 Brief von der Zeitschrift für Sozialforschung (New York) an Julian Gumperz, 08.10.1937;

Non-nutritive sucking and the preterm infant

Background. Preterm birth is major public health problem. Preterm infants face a post-natal environment that their under developed systems are inapt to manage. Developmentally supportive individualized care has demonstrated positive outcomes in minimizing resulting negative effects. Non-nutritive sucking (NNS) interventions are thought to promote the development of the suck-swallow-breathe mechanism and a calming tool. It is hypothesized that growth and development is maintained by strengthened sucking skills and stable behavioral states.^ Objective. To determine the importance of non-nutritive sucking (NNS) on outcomes that are clinically relevant to the preterm infant population.^ Methods. A computerized search of MEDLINE and PUBMED databases during the period of 1975 and May 2011 was conducted. Relevant articles were selected using published criteria for detecting clinically validated studies. The search yielded 10 randomized controlled studies relative to the outcomes of interest: weight gain, time to full feeds, time to discharge from hospital, and pain response.^ Results. NNS was found to decrease significantly the length of hospitalization in preterm infants. Although positive results were reported in some of the studies, the results did not show a consistent benefit of NNS with respect to other major clinical variables. NNS was shown to reduce distress following painful stimuli.^ Conclusion. Although NNS shows promise for the development of preterm infants, there is lack of agreement concerning some of the outcomes of interest. Evidence does support NNS's positive contribution to early hospital discharge and pain relief. Future research should focus on long-term, comparable outcomes. ^

Biostratigraphy and Sr isotopic composition of sediments from DSDP Legs 12, 14, 15, 17, 20-22, and 30

We present the data used to construct the Cenozoic and Cretaceous portion of the Phanerozoic curve of seawater 87Sr/86Sr that had been given in summary form by W.H. Burke co-workers. All Cenozoic samples (128) and 22 Cretaceous samples are foram-nannofossil oozes and limestones from DSDP cores distributed among 13 sites in the Atlantic, Pacific and Indian Oceans, and the Caribbean Sea. Non-DSDP Cretaceous samples (126) include limestone, anhydrite and phosphate samples from North America, Europe and Asia. Determination of the 87Sr/86Sr value of seawater at particular times in the past is based on comparison of ratios derived from coeval marine samples from widely separated geographic areas. These samples are characterized by a wide variety of diagenetic and burial histories. The large size and cosmopolitan nature of the data set decreases the likelihood that, among coeval data, systematic error has been introduced by a similar pattern of diagenetic alteration of the ratios. There is good clustering of data points throughout the Cenozoic and Cretaceous curve. The consistency of data is illustrated by Cenozoic and Cretaceous data plots that include a separate symbol for each DSDP site and non-DSDP sample location. More than 98% of the data points are enclosed by upper and lower lines that define a narrow band. For any given time, the correct seawater ratio probably lies within this band. A line drawn within the band represents our estimate of the actual seawater ratio as a function of time. The general configuration of the Cenozoic and Cretaceous curve appears to be strongly influenced by the history of plate interactions and sea-floor spreading. Specific rises and falls in the 87Sr/86Sr of seawater, however, may be caused by a variety of factors such as variation in lithologic composition of the crust exposed to weathering, configuration and topographic relief of continents, volcanic activity, rate of sea-floor spreading, extent of continental inundation by epeiric seas, and variations in both climate and paleooceanographic conditions. Many or all of these factors are probably related to global tectonic processes, yet their combined effect on the temporal variation of seawater 87Sr/86Sr can complicate a direct platetectonic interpretation for portions of the seawater curve.