Applications of behavioural economics to tax evasion

The paper reviews recent models that have applied the techniques of behavioural economics to the analysis of the tax compliance choice of an individual taxpayer. The construction of these models is motivated by the failure of the Yitzhaki version of the Allingham–Sandmo model to predict correctly the proportion of taxpayers who will evade and the effect of an increase in the tax rate upon the chosen level of evasion. Recent approaches have applied non-expected utility theory to the compliance decision and have addressed social interaction. The models we describe are able to match the observed extent of evasion and correctly predict the tax effect but do not have the parsimony or precision of the Yitzhaki model.

Ontology modeling for generation of clinical pathways

Purpose: Increasing costs of health care, fuelled by demand for high quality, cost-effective healthcare has drove hospitals to streamline their patient care delivery systems. One such systematic approach is the adaptation of Clinical Pathways (CP) as a tool to increase the quality of healthcare delivery. However, most organizations still rely on are paper-based pathway guidelines or specifications, which have limitations in process management and as a result can influence patient safety outcomes. In this paper, we present a method for generating clinical pathways based on organizational semiotics by capturing knowledge from syntactic, semantic and pragmatic to social level. Design/methodology/approach: The proposed modeling approach to generation of CPs adopts organizational semiotics and enables the generation of semantically rich representation of CP knowledge. Semantic Analysis Method (SAM) is applied to explicitly represent the semantics of the concepts, their relationships and patterns of behavior in terms of an ontology chart. Norm Analysis Method (NAM) is adopted to identify and formally specify patterns of behavior and rules that govern the actions identified on the ontology chart. Information collected during semantic and norm analysis is integrated to guide the generation of CPs using best practice represented in BPMN thus enabling the automation of CP. Findings: This research confirms the necessity of taking into consideration social aspects in designing information systems and automating CP. The complexity of healthcare processes can be best tackled by analyzing stakeholders, which we treat as social agents, their goals and patterns of action within the agent network. Originality/value: The current modeling methods describe CPs from a structural aspect comprising activities, properties and interrelationships. However, these methods lack a mechanism to describe possible patterns of human behavior and the conditions under which the behavior will occur. To overcome this weakness, a semiotic approach to generation of clinical pathway is introduced. The CP generated from SAM together with norms will enrich the knowledge representation of the domain through ontology modeling, which allows the recognition of human responsibilities and obligations and more importantly, the ultimate power of decision making in exceptional circumstances.

Brand equity, brand loyalty and consumer satisfaction

This study aims to investigate the mediating effects of consumer satisfaction on the relationship between consumer-based brand equity and brand loyalty in the hotel and restaurant industry. Based on a sample of 378 customers and using structural equation modelling approach, the five dimensions of brand equity—physical quality, staff behaviour, ideal self-congruence, brand identification and lifestyle-congruence—are found to have positive effects on consumer satisfaction. The findings of the study suggest that consumer satisfaction partially mediates the effects of staff behaviour, ideal self-congruence and brand identification on brand loyalty. The effects of physical quality and lifestyle-congruence on brand loyalty are fully mediated by consumer satisfaction.

Lek och empowerment : de alternativa rummens roll i sociala rörelser

Play and empowerment: the role of alternative spaces in social movements The article examines the role played by alternative space in social movements and argues that it plays a crucial role in counter-acting feelings of powerlessness and facilitating the empowerment of subaltern groups. Alternative space is defined – using Benjamin’s notions ofshock, nature and history – as constituted by forms of interaction in which society is made to appear as history. To facilitate empowerment, alternative space must, firstly, provide a place for subaltern groups in which they are no longer subordinated; secondly, instill hope that social change is possible and encourage such change; and, thirdly, expand or consolidate alternative space itself. These tasks can easily enter into conflict with each other, since they sometimes appear to require alternative space to adopt more ”abstract” forms of interaction in which aspects of the social situation are bracketed and sometimes more ”concrete”ones in which such aspects are again given attention. In order to study how movements may relate to this difficulty, the article looks at three contemporary Japanese social movements with NAM, New Start / New Start Kansai and the General Freeter Union as central organizations. Only the third successfully combines the three tasks, in large measure through its skillful use of the play-element.

Hydropower Energy Simulation Using Mike 11 Model; A Case Study In South Germany's Small Run-Of-River Hydropower Plants

Renewable energy production is a basic supplement to stabilize rapidly increasing global energy demand and skyrocketing energy price as well as to balance the fluctuation of supply from non-renewable energy sources at electrical grid hubs. The European energy traders, government and private company energy providers and other stakeholders have been, since recently, a major beneficiary, customer and clients of Hydropower simulation solutions. The relationship between rainfall-runoff model outputs and energy productions of hydropower plants has not been clearly studied. In this research, association of rainfall, catchment characteristics, river network and runoff with energy production of a particular hydropower station is examined. The essence of this study is to justify the correspondence between runoff extracted from calibrated catchment and energy production of hydropower plant located at a catchment outlet; to employ a unique technique to convert runoff to energy based on statistical and graphical trend analysis of the two, and to provide environment for energy forecast. For rainfall-runoff model setup and calibration, MIKE 11 NAM model is applied, meanwhile MIKE 11 SO model is used to track, adopt and set a control strategy at hydropower location for runoff-energy correlation. The model is tested at two selected micro run-of-river hydropower plants located in South Germany. Two consecutive calibration is compromised to test the model; one for rainfall-runoff model and other for energy simulation. Calibration results and supporting verification plots of two case studies indicated that simulated discharge and energy production is comparable with the measured discharge and energy production respectively.

Alterações urinárias assintomáticas em portadores do anticorpo para virus da hepatite C

Vários estudos associam a infecção crônica pelo vírus da hepatite C a manifestação extra-hepáticas incluindo glomerulonefrite membranoproliferativa. A prevalência de anormalidades urinárias associadas a esta infecção ainda é controversa. Este trabalho tem por objetivo investigar a prevalência de alterações urinárias assintomáticas em doadores de sangue com anti VHC positivo. No período de Julho de 1997 a Março de 1998 foram avaliados 58 doadores de sangue anti VHC + (41 homens e 17 mulheres; com idade média de 34 anos) e 128 doadores VHC -, considerado grupo controle (93 homens e 35 mulheres; com idade média de 31 anos). Todos foram questionados quanto à história prévia de doenças sistêmicas, do trato urinário, uso de drogas (incluindo AINE e uso de analgésico ), transfusão de sangue, fumo e uso de álcool. O anti VHC foi medido pela técnica de enzima imunoensaio, de segunda geração (Abbot Laboratories). As amostras de urina foram inicialmente rastreadas utilizando-se fitas Combur 10 (Boehringer). A microalbuminuria foi medida pela imunoturbidimetria (Bayer, kit 6813) e a NAG foi medida pela técnica de espectrofotometria ( SIGMA N 9376 ). Hematúria assintomática foi definida como > 5 hemácias no sedimento urinário, proteinúria com o aparecimento de 1+ na fita reagente; cilindrúria quando foi visualizado qualquer tipo de cilindro; microalbuminúria alterada quando foi >16 mg/l; relação microalbuminúria/creatininúria elevada quando >15mg/g e a NAG urinária elevada, quando os valores estavam > 5,6U/g de creatinina na urina. Na análise estatística utilizou-se um nível de significância de 95% (p=0,05). Verificou-se que a cor branca e o sexo masculino predominaram nos dois grupos, o grupo VHC + apresentou uma freqüência significativamente aumentada em relação ao uso de AINE (p= 0,003), álcool p< 0,001), transfusão (p= 0,006) e drogas (p< 0,001) quando comparado ao grupo VHC -. No grupo VHC + as enzimas hepáticas estavam significativamente mais elevadas (AST p=0,004, ALT p< 0,001), assim como as médias de GGT (p= 0,004). Concluímos que o grupo anti VHC + em estudo não apresenta anormalidades urinárias significativas comparativamente com o grupo controle. A prevalência de hematúria e proteinúria nos grupos VHC + e VHC – foi respectivamente 12,0% x 9,4% e 5,4% x 5,5%, sem diferença estatística entre os dois grupos. As médias da microalbuminúria nos dois grupos foram respectivamente (10,5 + 22,5 ; 8,7 +12,2 , p= 0,560) e a da NAG (3,2 + 1,8 ; 4,2 + 3,3 , p= 0,232). Constatamos uma associação estatisticamente significativa entre a presença de hematúria e proteinúria (p= 0,011), proteinúria e cilindrúria ( p< 0,001), proteinúria e índice de elevado de microalbuminúria ( p<0,001), NAG e índice de microalbuminúria elevado (p= 0,02); hematúria e sexo feminino (p<0,001), níveis de GT elevados nos indivíduos com proteinúria (p=0,038) e uma associação entre NAG e tabagismo ( p=0,004).

"O milagre dos manauaras": Zona Franca de Manaus: (uma análise do processo de industrialização implantado em Manaus e da universidade como formadora da mão-de-obra especializada)

O que se pretende neste trabalho ,.. e examinar o processo de industrialização implantado em Manaus com a re formulação da Zona Franca e o papel desempenhado pela universidade como formadora de mão-de-obra qualificada para este processo. Tentou-se desenvolver uma análise que fosse capaz de situar o profissional de nível superior nas ig dústrias da Zona Franca levando-se em consideração a per - cepção de uma contradição bastante evidente. Se por um la do, Zonas Francas são· espaços industriais enclavados, onde empresas multinacionais podem importar livremente matérias primas ou produtos semi-acabados para processá-los e reexportar; por outro lado, como este processo consiste,em sua grande parte, em algumas operações de rotina, sobretudo de solda ou de montagens microscópicas por mão-de-obra barata e semi-qualificada, profissionais de nível superior se tor nam desnecessários.

Produção e purificação de β-1,3 glicanases em Metarhizium anisopliae

Metarhizium anisopliae é um fungo cosmopolita com capacidade de infectar uma grande variedade de hospedeiros, estando entre eles o carrapato Boophilus microplus. A penetração de M. anisopliae em seus hospedeiros ocorre de forma ativa onde a cutícula constitui a principal barreira. A penetração é um processo multifatorial, porém, o emprego de pressão mecânica e a secreção de enzimas hidrolíticas parecem ser fundamentais para o seu sucesso. M. anisopliae, quando cultivado em meios com fontes de carbono que mimetizam a cutícula de seus hospedeiros, secreta enzimas como proteases, quitinases e lipases. Atualmente, o emprego de técnicas que identificam genes diferencialmente expressos (RDA) mostrou o possível envolvimento de outras enzimas, como as β-glicanases, durante o processo de penetração. A descoberta da ocorrência de modificações morfológicas como espessamento e perda da definição da parede celular nas extremidades das hifas que penetram na cutícula do carrapato sustentam ainda mais o possível envolvimento de enzimas que degradam as β-glicanas nas etapas iniciais da infecção. Neste trabalho, foi investigada a produção de β-1,3- glicanases pela linhagem E6 de M. anisopliae como também, buscou-se purificar as enzimas produzidas. A síntese e secreção de β-1,3-glicanases foram verificadas em meio contendo diferentes fontes de carbono sendo a secreção diferenciada dependendo da condição testada. A utilização de glicose em determinadas concentrações pareceu inibir a secreção enzimática. Duas das condições testadas, N-acetilglicosamina (NAG) 0,5% e parede celular de Rizoctonia solani 0,5%, foram utilizadas para a produção enzimática em larga escala. O sobrenadante dos cultivos em fermentador foi submetido ao processo de purificação que constou de três etapas: concentração por ultrafiltração com membrana de celulose regenerada, aplicação em coluna de troca iônica QSepharose Fast Flow e aplicação em coluna de filtração em gel Superdex 75. O emprego deste protocolo permitiu a purificação parcial de uma β-1,3-glicanase com aproximadamente 95kDa, secretada durante a fermentação em presença de parede celular de Rizoctonia solani, e de outra, com aparentemente a mesma massa molecular secretada em fermentação utilizando NAG 0,5% como fonte de carbono. Durante este trabalho, também foi confirmada a presença de pelo menos um gene que codifica uma exo-β-1,3-glicanase no genoma da linhagem E6 de M. anisopliae. Por fim, o estudo das β-1,3 glicanases em M. anisopliae é justificado pela importância destas enzimas em variados aspectos do desenvolvimento do fungo bem como, pelo seu possível envolvimento na infecção de hospedeiros.

Uso combinado de sêmen sexado e acasalamento dirigido sobre uma população de bovinos de corte submetida a seleção: estudo de simulação

Desenvolveu-se um estudo de simulação estocástica com o objetivo de verificar as consequências do uso combinado de acasalamento dirigido e sêmen sexado em uma população de bovinos de corte sob seleção. Simularam-se seis gerações de seleção para três cenários de acasalamento e uso de sêmen sexado. O primeiro cenário foi caracterizado por acasalamento aleatório e uso exclusivo de sêmen convencional. O segundo cenário caracterizou-se pelo uso de acasalamento associativo positivo nas 40% melhores vacas e acasalamento associativo negativo nas demais, sem uso de sêmen sexado. O terceiro cenário seguiu o mesmo procedimento de acasalamento do segundo, combinando-o com uso de sêmen sexado nas vacas submetidas a acasalamento associativo positivo. O acasalamento associativo positivo teve maior impacto no progresso genético que o uso de sêmen sexado, apesar de ter aumentado a incidência de endogamia na população. O uso de acasalamento associativo negativo foi ineficiente em reduzir a variabilidade dos animais destinados ao abate. O uso combinado de acasalmento associativo positivo e sêmen sexado aumentou a produção de animais geneticamente superiores.

Avaliação de genótipos de bananeira em Botucatu-SP

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Caracterização físico-química dos frutos de genótipos de bananeira produzidos em Botucatu-SP

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Correlaçôes fenotípicas entre características de produção e crescimento em genótipos de bananeira

The correlations between the characters seen in experimental trials are generated by genetic and environmental factors and are estimated for the purpose of measuring the change in a character when the selection is practised in another. The objective was to correlate bunch weight with characteristics of growth and production of 4 genomic groups of banana: 'Nanicao-IAC-2001', 'Grand Naine', 'Caipira' and 'Nam' ( AAA); 'Ma a', 'Thap Maeo', 'Prata Ana' and 'Prata Zulu' (AAB), 'Fhia 01', 'Fhia 18', 'Prata Grauda' and 'Maca Tropical' (AAAB) and 'Figo Cinza' (ABB), Botucatu, Brazil. Some growth characteristics were evaluated such as: plant heights, the pseudostem circumference, number of leaves, number of days between planting and flowering, number of days between flowering and harvest and number of days from planting to harvest. These characteristics were measured at the flowering time. The production characteristics such as the bunch weigth, number of fruits, average weigth of the fruits, productivity, number of hands and weight, number, length and diameter of the fruits of the 2(nd) hand. The correlations between the characteristics studied varied for each genotype, but they all showed significant correlation between the bunch weight and the characteristics fruit weigth and productivity. The correlations involving all genotypes were predominantly positive and significant.

Analysis of systemic inflammatory response in the carcinogenic process of uterine cervical neoplasia

The inflammatory response is an active process in cervical cancer and may act in the progression and/or regression of the lesion. At the site of inflammation, macrophages and neutrophils are present as well as cytokines such as TNF-alpha and IFN-gamma. This study aims to evaluate the inflammatory response levels in women with cervical intraepithelial lesions (CIN) and with squamous cell carcinoma (SCC) of the cervix. Serum samples obtained from women without evidence of disease (n = 30), with CIN (n = 30) and with SCC of the cervix (n = 30) were analyzed for the activities of N-acetylglucosaminidase (NAG) and myeloperoxidase (MPO) by enzymatic assay and the serum levels of TNF-alpha and IFN-gamma by ELISA assay. The activities of NAG and MPO and the level of TNF-alpha were higher in women with CIN compared to the women with SCC. The levels of IFN-gamma were lower in the group of women with CIN compared to the group with SCC. There was not a significant association between the degree of the CIN and the staging of the SCC of the cervix and the degree of inflammation as assessed by the levels of inflammatory markers. The inflammatory response was inversely correlated with the progression of the carcinogenic process. In the three groups, the control group, women with CIN and women with invasive SCC, there was no association between the degree of preinvasive lesions and staging of the SCC of the cervix. (C) 2011 Elsevier Masson SAS. All rights reserved.

Evaluation of N-acetilglucosaminidase and myeloperoxidase activity in patients with endometriosis-related infertility undergoing intracytoplasmic sperm injection

Aim: Inflammation is as an important factor in ovulation with the active participation of leucocytes and their inflammatory mediators. The present study was performed to compare the activity of the inflammatory enzymes myeloperoxidase (MPO) and N-acetylglucosaminidase (NAG) in patients with endometriosis-related infertility and in normally ovulating women undergoing intracytoplasmic sperm injection (ICSI).Material and Methods: This prospective study included infertile women undergoing ICSI treatment. These women were divided into two groups: endometriosis anovulation (n = 18) and normally ovulating (n = 20). NAG and MPO activity was evaluated colorimetrically in serum and in follicular fluids obtained at the time of oocyte retrieval.Results: There was a significant correlation between the serum and follicular fluid activities of NAG and MPO (tau = 0.256, P = 0.025; and tau = -0.234, P = 0.041; respectively). Both serum and follicular fluid NAG activities were higher in patients with endometriosis compared to the control group (P < 0.001). MPO follicular fluid activity was lower in patients with endometriosis compared to normally ovulating women (P = 0.016).Conclusion: Infertile patients with endometriosis show a distinct pattern of serum and follicular fluid macrophage/neutrophil activation compared to normally ovulating women undergoing ICSI, which may reflect the role of immune and inflammatory alterations in endometriosis-related infertility.

Inflammatory Response Patterns in ICSI Patients: A Comparative Study Between Chronic Anovulating and Normally Ovulating Women

The aim of this study was to evaluate inflammatory response in chronic anovulating infertility women undergoing intracytoplasmic sperm injection. Thirteen infertile women with chronic anovulation and 23 normally ovulating women were prospectively evaluated. N-acetylglucosaminidase (NAG), myeloperoxidase (MPO), monocyte chemoattractant protein 1 (MCP-1), and C-reactive protein (CRP) concentrations were evaluated in serum and follicular fluid. Women with chronic anovulation presented higher NAG and MPO activity in follicular fluid when compared with normally ovulating women. Serum MPO activity was higher in the control group compared to the chronic anovulation group. Both serum and follicular fluid CRP concentrations were higher in women with chronic anovulation in comparison with the control group. Higher MCP-1 follicular fluid concentrations and serum levels of CRP were associated with the occurrence of ovarian hyperstimulation syndrome. Patients with chronic anovulation exhibited significantly higher follicle macrophage/neutrophil activation as well as unspecific inflammatory response by comparison with normally ovulating women.