La défense du paradis fiscal suisse avant la Seconde Guerre mondiale : une histoire internationale : analyse de la politique helvétique au sein des négociations sur la double imposition et l'évasion fiscale durant l'entre-deux-guerres

Cette thèse analyse la défense du paradis fiscal suisse dans les négociations internationales de l'entre-deux-guerres. Pour ce faire, elle s'appuie sur un très large panel de sources inédites, tirées des archives publiques suisses, britanniques, françaises, allemandes et belges, ainsi que sur une série d'archives du monde économique et d'organisations internationales. Ce travail tente, sur cette base, de retracer l'évolution des pourparlers fiscaux et d'identifier comment les dirigeants suisses sont parvenus à écarter en leur sein les premières pressions internationales qui surviennent après la Grande Guerre à l'encontre des pratiques fiscales helvétiques. Sur fond de fuites massives d'avoirs européens en direction du refuge suisse, ces démarches étrangères à l'encontre du secret bancaire sont menées aussi bien au niveau multilatéral, au sein des débats fiscaux de la Société des Nations, que sur le plan bilatéral, à l'intérieur des négociations interétatiques pour la conclusion de conventions de double imposition et d'assistance fiscale. Pourtant, les tentatives de la part des gouvernements européens d'amorcer une coopération contre l'évasion fiscale avec leur homologue suisse échouent constamment durant l'entre-deux-guerres : non seulement aucune mesure de collaboration internationale n'est adoptée par la Confédération, mais les dirigeants helvétiques parviennent encore à obtenir dans les négociations des avantages fiscaux pour les capitaux qui sont exportés depuis la Suisse ou qui transitent par son entremise. En clair, bien loin d'être amoindrie, la compétitivité fiscale du centre économique suisse sort renforcée des discussions internationales de l'entre-deux-guerres. La thèse avance à la fois des facteurs endogènes et exogènes à la politique suisse pour expliquer cette réussite a priori surprenante dans un contexte de crise financière et monétaire aiguë. A l'intérieur de la Confédération, la grande cohésion des élites suisses facilite la défense extérieure de la compétitivité fiscale. En raison de l'anémie de l'administration fiscale fédérale, du conservatisme du gouvernement ou encore de l'interpénétration du patronat industriel et bancaire helvétique, les décideurs s'accordent presque unanimement sur le primat à une protection rigoureuse du secret bancaire. En outre, corollaire de l'afflux de capitaux en Suisse, la place financière helvétique dispose de différentes armes économiques qu'elle peut faire valoir pour défendre ses intérêts face aux gouvernements étrangers. Mais c'est surtout la conjonction de trois facteurs exogènes au contexte suisse qui a favorisé la position helvétique au sein des négociations fiscales internationales. Premièrement, après la guerre, le climat anti-fiscal qui prédomine au sein d'une large frange des élites occidentales incite les gouvernements étrangers à faire preuve d'une grande tolérance à l'égard du havre fiscal suisse. Deuxièmement, en raison de leur sous-développement, les administrations fiscales européennes n'ont pas un pouvoir suffisant pour contrecarrer la politique suisse. Troisièmement, les milieux industriels et financiers étrangers tendent à appuyer les stratégies de défense du paradis fiscal suisse, soit parce qu'ils usent eux-mêmes de ses services, soit parce que, avec la pression à la baisse qu'il engendre sur les systèmes fiscaux des autres pays, l'îlot libéral helvétique participe au démantèlement de la fiscalité progressive que ces milieux appellent de leur voeu.

Physicochemical and biological characterization of single-walled and double-walled carbon nanotubes in biological media

To study the toxicity of nanoparticles under relevant conditions, it is important to reproducibly disperse nanoparticles in biological media in in vitro and in vivo studies. Here, single-walled nanotubes (SWNTs) and double-walled nanotubes (DWNTs) were physicochemically and biologically characterized when dispersed in phosphate-buffered saline (PBS) and bovine serum albumin (BSA). BSA-SWNT/DWNT interaction resulted in a reduction of aggregation and an increase in particle stabilization. Based on the protein sequence coverage and protein binding results, DWNTs exhibited higher protein binding than SWNTs. SWNT and DWNT suspensions in the presence of BSA increased interleukin-6 (IL-6) levels and reduced tumor necrosis factor-alpha (TNF-α) levels in A549 cells as compared to corresponding samples in the absence of BSA. We next determined the effects of SWNTs and DWNTs on pulmonary protein modification using bronchoalveolar lavage fluid (BALF) as a surrogate collected form BALB/c mice. The BALF proteins bound to SWNTs (13 proteins) and DWNTs (11 proteins), suggesting that these proteins were associated with blood coagulation pathways. Lastly, we demonstrated the importance of physicochemical and biological alterations of SWNTs and DWNTs when dispersed in biological media, since protein binding may result in the misinterpretation of in vitro results and the activation of protein-regulated biological responses.

Real-time motion correction in navigator-gated free-breathing double-oblique submillimeter 3D right coronary artery magnetic resonance angiography.

RATIONALE AND OBJECTIVES: The purpose of this study was the investigation of the impact of real-time adaptive motion correction on image quality in navigator-gated, free-breathing, double-oblique three-dimensional (3D) submillimeter right coronary magnetic resonance angiography (MRA). MATERIALS AND METHODS: Free-breathing 3D right coronary MRA with real-time navigator technology was performed in 10 healthy adult subjects with an in-plane spatial resolution of 700 x 700 microm. Identical double-oblique coronary MR-angiograms were performed with navigator gating alone and combined navigator gating and real-time adaptive motion correction. Quantitative objective parameters of contrast-to-noise ratio (CNR) and vessel sharpness and subjective image quality scores were compared. RESULTS: Superior vessel sharpness, increased CNR, and superior image quality scores were found with combined navigator gating and real-time adaptive motion correction (vs. navigator gating alone; P < 0.01 for all comparisons). CONCLUSION: Real-time adaptive motion correction objectively and subjectively improves image quality in 3D navigator-gated free-breathing double-oblique submillimeter right coronary MRA.

Glutathione precursor N-acetyl-cysteine modulates EEG synchronization in schizophrenia patients: a double-blind, randomized, placebo-controlled trial.

Glutathione (GSH) dysregulation at the gene, protein, and functional levels has been observed in schizophrenia patients. Together with disease-like anomalies in GSH deficit experimental models, it suggests that such redox dysregulation can play a critical role in altering neural connectivity and synchronization, and thus possibly causing schizophrenia symptoms. To determine whether increased GSH levels would modulate EEG synchronization, N-acetyl-cysteine (NAC), a glutathione precursor, was administered to patients in a randomized, double-blind, crossover protocol for 60 days, followed by placebo for another 60 days (or vice versa). We analyzed whole-head topography of the multivariate phase synchronization (MPS) for 128-channel resting-state EEGs that were recorded at the onset, at the point of crossover, and at the end of the protocol. In this proof of concept study, the treatment with NAC significantly increased MPS compared to placebo over the left parieto-temporal, the right temporal, and the bilateral prefrontal regions. These changes were robust both at the group and at the individual level. Although MPS increase was observed in the absence of clinical improvement at a group level, it correlated with individual change estimated by Liddle's disorganization scale. Therefore, significant changes in EEG synchronization induced by NAC administration may precede clinically detectable improvement, highlighting its possible utility as a biomarker of treatment efficacy. TRIAL REGISTRATION: ClinicalTrials.gov NCT01506765.

Binding of double-strand breaks in DNA by human Rad52 protein.

Double-strand breaks (DSBs) in DNA are caused by ionizing radiation. These chromosomal breaks can kill the cell unless repaired efficiently, and inefficient or inappropriate repair can lead to mutation, gene translocation and cancer. Two proteins that participate in the repair of DSBs are Rad52 and Ku: in lower eukaryotes such as yeast, DSBs are repaired by Rad52-dependent homologous recombination, whereas vertebrates repair DSBs primarily by Ku-dependent non-homologous end-joining. The contribution of homologous recombination to vertebrate DSB repair, however, is important. Biochemical studies indicate that Ku binds to DNA ends and facilitates end-joining. Here we show that human Rad52, like Ku, binds directly to DSBs, protects them from exonuclease attack and facilitates end-to-end interactions. A model for repair is proposed in which either Ku or Rad52 binds the DSB. Ku directs DSBs into the non-homologous end-joining repair pathway, whereas Rad52 initiates repair by homologous recombination. Ku and Rad52, therefore, direct entry into alternative pathways for the repair of DNA breaks.

Double seronegative myasthenia gravis with antiphospholipid syndrome: a case report.

INTRODUCTION: Myasthenia gravis is an autoimmune disease characterized by fluctuating muscle weakness. It is often associated with other autoimmune disorders, such as thyroid disease, rheumatoid arthritis, systemic lupus erythematosus, and antiphospholipid syndrome. Many aspects of autoimmune diseases are not completely understood, particularly when they occur in association, which suggests a common pathogenetic mechanism. CASE PRESENTATION: We report a case of a 42-year-old Caucasian woman with antiphospholipid syndrome, in whom myasthenia gravis developed years later. She tested negative for both antibodies against the acetylcholine receptor and against muscle-specific receptor tyrosine-kinase, but had typical decremental responses at the repetitive nerve stimulation testing, so that a generalized myasthenia gravis was diagnosed. Her thromboplastin time and activated partial thromboplastin time were high, anticardiolipin and anti-β2 glycoprotein-I antibodies were slightly elevated, as a manifestation of the antiphospholipid syndrome. She had a good clinical response when treated with a combination of pyridostigmine, prednisone and azathioprine. CONCLUSIONS: Many patients with myasthenia gravis test positive for a large variety of auto-antibodies, testifying of an immune dysregulation, and some display mild T-cell lymphopenia associated with hypergammaglobulinemia and B-cell hyper-reactivity. Both of these mechanisms could explain the occurrence of another autoimmune condition, such as antiphospholipid syndrome, but further studies are necessary to shed light on this matter.Clinicians should be aware that patients with an autoimmune diagnosis such as antiphospholipid syndrome who develop signs and neurological symptoms suggestive of myasthenia gravis are at risk and should prompt an emergent evaluation by a specialist.

LAYERED DOUBLE HYDROXIDES: NANOMATERIALS FOR APPLICATIONS IN AGRICULTURE

The current research aims to introduce Layered Double Hydroxides (LDH) as nanomaterials to be used in agriculture, with particular reference to its use as storage and slow release matrix of nutrients and agrochemicals for plant growing. Structural characteristics, main properties, synthesis methods and characterization of LDH were covered in this study. Moreover, some literature data have been reported to demonstrate their potential for storage and slow release of nitrate, phosphate, agrochemicals, besides as being used as adsorbent for the wastewater treatment. This research aims to expand, in near future, the investigation field on these materials, with application in agriculture, increasing the interface between chemistry and agronomy.

A Phase IIB, Randomized, Double-Blind, Multicenter, Immunogenicity Study of Vacc-4x Versus Placebo in HIV-1-infected Patients

Background: Vacc-4x is a peptide-based HIV therapeutic vaccine to conserved domains on p24Gag. Recently conserved 'sectors' on HIV p24, critical for virus viability and thereby immunologically vulnerable have been identified. Elite controllers target immune responses to such regions. The Vacc-4x peptides lie within a number of these conserved sectors of HIV p24. The co-primary endpoints of this study were to compare changes in CD4 counts and return to ART between treatmentand placebo groups during a 24 week treatment interruption. Secondary endpoints included safety, viral load and immunogenicity.Methods: This prospective, randomized, double blind phase IIB clinical study (NCT00659789) was carried out in 13 European and 5 US centers recruiting 135 patients on ART. After 6 immunizations on ART over 28 weeks, treatment was interrupted for up to 24 weeks (to week 52) (Vacc-4x n = 88; placebo n = 38). Immunological analyses (ELISPOT, proliferation, intracellular cytokine staining) were carried out at central laboratories.Results: There were no Vacc-4x-related serious adverse events. Of the 135 patients recruited (male n = 92; female n = 43), 126 patients completed the study. Median prestudy CD4 count was 712 (Vacc-4x) and 619 cells/mm3 (placebo), and median CD4 nadir 300 (Vacc-4x) and 285 cells/mm3 (placebo). There was no statistically significant difference between the two groups regarding change in CD4 counts (p = 0.12) or ART resumption (p = 0.89) during treatment interruption. A statistically significant treatment difference between Vacc-4x and placebo groupsfor viral load (VL) was found for patients who achieved a 6 month ART-free period (p = 0.0022). There was a positive correlation between ELISPOT responses and lower viral load in the Vacc-4x group compared to placebo (p = 0.02). Long-term follow-up of patients up t o week 104 was completed in June 2011.Conclusion: Vacc-4x was found to be safe and well tolerated. TheVacc-4x group experienced a significant reduction in viral load compared to placebo.

Feasibility Study of Strengthening Existing Single Span Steel Beam Concrete Deck Bridges, June 1961

Iowa has the same problem that confronts most states in the United States: many bridges constructed more than 20 years ago either have deteriorated to the point that they are inadequate for original design loads or have been rendered inadequate by changes in design/maintenance standards or design loads. Inadequate bridges require either strengthening or posting for reduced loads. A sizeable number of single span, composite concrete deck - steel I beam bridges in Iowa currently cannot be rated to carry today's design loads. Various methods for strengthening the unsafe bridges have been proposed and some methods have been tried. No method appears to be as economical and promising as strengthening by post-tensioning of the steel beams. At the time this research study was begun, the feasibility of posttensioning existing composite bridges was unknown. As one would expect, the design of a bridge-strengthening scheme utilizing post-tensioning is quite complex. The design involves composite construction stressed in an abnormal manner (possible tension in the deck slab), consideration of different sizes of exterior and interior beams, cover-plated beams already designed for maximum moment at midspan and at plate cut-off points, complex live load distribution, and distribution of post-tensioningforces and moments among the bridge beams. Although information is available on many of these topics, there is miminal information on several of them and no information available on the total design problem. This study, therefore, is an effort to gather some of the missing information, primarily through testing a half-size bridge model and thus determining the feasibility of strengthening composite bridges by post-tensioning. Based on the results of this study, the authors anticipate that a second phase of the study will be undertaken and directed toward strengthening of one or more prototype bridges in Iowa.

Comprehensive Bridge Deck Deterioration Mapping of Nine Bridges by Nondestructive Evaluation Technologies Final Report, January 2011

The primary objective of this research was to demonstrate the benefits of NDT technologies for effectively detecting and characterizing deterioration in bridge decks. In particular, the objectives were to demonstrate the capabilities of ground-penetrating radar (GPR) and impact echo (IE), and to evaluate and describe the condition of nine bridge decks proposed by Iowa DOT. The first part of the report provides a detailed review of the most important deterioration processes in concrete decks, followed by a discussion of the five NDT technologies utilized in this project. In addition to GPR and IE methods, three other technologies were utilized, namely: half-cell (HC) potential, electrical resistivity (ER), and ultrasonic surface waves (USW) method. The review includes a description of the principles of operation, field implementation, data analysis, and interpretation; information regarding their advantages and limitations in bridge deck evaluations and condition monitoring are also implicitly provided.. The second part of the report provides descriptions and bridge deck evaluation results from the nine bridges. The results of the NDT surveys are described in terms of condition assessment maps and are compared with the observations obtained from the recovered cores or conducted bridge deck rehabilitation. Results from this study confirm that the used technologies can provide detailed and accurate information about a certain type of deterioration, electrochemical environment, or defect. However, they also show that a comprehensive condition assessment of bridge decks can be achieved only through a complementary use of multiple technologies at this stage,. Recommendations are provided for the optimum implementation of NDT technologies for the condition assessment and monitoring of bridge decks.

Double blind controlled trial of D-penicillamine in patients with primary biliary cirrhosis.

One hundred and eighty nine patients with primary biliary cirrhosis were entered into a double blind, placebo controlled randomised trial starting in January 1978 to assess the therapeutic value of d-penicillamine 1200 mg daily. Eighteen of the 98 patients receiving d-penicillamine and 22 of the 91 placebo treated patients died during the study. Thirty six per cent of those on d-penicillamine and 8% of those on placebo were withdrawn from the study. No difference in overall survival was noted between the two groups of patients whether the results were analysed for the entire period of observation or only during the period in which the patients were receiving therapy. The mortality rate of those receiving d-penicillamine in histological stage I to II, however, was one third of that of the placebo group although this difference did not reach statistical significance. Using the occurrence rate ratio as the statistical method of analysis, no effect of d-penicillamine was noted on any clinical, biochemical or hist

Chronic norovirus gastroenteritis in a double hematopoietic stem cell and lung transplant recipient.

N. Boillat Blanco, R. Kuonen, C. Bellini, O. Manuel, C. Estrade, J. Mazza-Stalder, J.D. Aubert, R. Sahli, P. Meylan. Chronic norovirus gastroenteritis in a double hematopoietic stem cell and lung transplant recipient. Transpl Infect Dis 2011: 13: 213-215. All rights reserved.