G20 tax reform plan should prevent another Lux leaks

The G20 Communique is good news on the international tax reform front. As part of the G20 commitment to boost economic resilience the Communique commits G20 nations to taking action to ensure fairness in the international tax system. This means they are looking at ways to ensure profits are taxed where economic activities deriving the profits are performed and where value is created.

Performance based planning in Queensland : A case of unintended plan-making outcomes

Performance based planning (PBP) is purported to be a viable alternative to traditional zoning. The implementation of PBP ranges between pure approaches that rely on predetermined quantifiable performance standards to determine land use suitability, and hybrid approaches that rely on a mix of activity based zones in addition to prescriptive and subjective standards. Jurisdictions in the USA, Australia and New Zealand have attempted this type of land use regulation with varying degrees of success. Despite the adoption of PBP legislation in these jurisdictions, this paper argues that a lack of extensive evaluation means that PBP is not well understood and the purported advantages of this type of planning are rarely achieved in practice. Few empirical studies have attempted to examine how PBP has been implemented in practice. In Queensland, Australia, the Integrated Planning Act 1997 (IPA) operated as Queensland's principal planning legislation between March 1998 and December 2009. While the IPA did not explicitly use the term performance based planning, the Queensland's planning system is widely considered to be performance based in practice. Significantly, the IPA prevented Local Government from prohibiting development or use and the term zone was absent from the legislation. How plan-making would be advanced under the new planning regime was not clear, and as a consequence local governments produced a variety of different plan-making approaches to comply with the new legislative regime. In order to analyse this variation the research has developed a performance adoption spectrum to classify plans ranging between pure and hybrid perspectives of PBP. The spectrum compares how land use was regulated in seventeen IPA plans across Queensland. The research found that hybrid plans predominated, and that over time a greater reliance on risk adverse drafting approaches created a quasi-prohibition plan, the exact opposite of what was intended by the IPA. This paper concludes that the drafting of the IPA and absence of plan-making guidance contributed to lack of shared understanding about the intended direction of the new planning system and resulted in many administrative interpretations of the legislation. It was a planning direction that tried too hard to be different, and as a result created a perception of land use risk and uncertainty that caused a return to more prescriptive and inflexible plan-making methods.

A submission to the Tasmanian Department of Health and Human Services consultation “Healthy Tasmania Five Year Strategic Plan”

This submission will address a number of questions raised in section 5.2, “Potential Future Initiatives to target smoking”, of the Healthy Tasmania Five Year Strategic Plan – Community Consultation Draft. Each question has been answered within this submission. This submission will also address the possibility of legal challenges to these proposed changes, a pivotal consideration when implementing any tobacco control laws. This is due to the aggressive nature of the tobacco industry, as illustrated by their attempts to challenge plain packaging laws in the country and through international treaties. The evidence provided in my submission illustrates that prevention of initiation of smoking during adolescence has various benefits in terms of reduction of negative smoking behaviors in later life. I argue that increasing the minimum legal age of purchasing for tobacco to 21 will benefit both the levels of underage smoking as well as the age of onset of initiation of smoking, due to the greater difficulties that those who are underage would experience in accessing tobacco products. I will also address the question of whether the minimum smoking age should be increased to 25.

On the force potential of strategy texts: a critical discourse analysis of a strategic plan and its power effects in a city organization

Despite increasing interest in the discursive aspects of strategy, few studies have examined strategy texts and their power effects. We draw from Critical Discourse Analysis to better understand the power of strategic plans as a directive genre. In our empirical analysis, we examined the creation of the official strategic plan of the City of Lahti in Finland. As a result of our inductive analysis, we identified five central discursive features of this plan: self-authorization, special terminology, discursive innovation, forced consensus and deonticity. We argue that these features can, with due caution, be generalized and conceived as distinctive features of the strategy genre. We maintain that these discursive features are not trivial characteristics; they have important implications for the textual agency of strategic plans, their performative effects, impact on power relations and ideological implications.

Studies on Stone Age Housepits in Fennoscandia (4000 - 2000 cal BC) : Changes in ground plan, site location and degree of sedentism

Housepits have a remarkably short research history as compared to Fennoscandian archaeological research on the Stone Age in general. The current understanding of the numbers and the distribution of Stone Age housepits in the Nordic countries has, for the most part, been shaped by archaeological studies carried out over the last twenty to thirty years. The main subjects of this research are Neolithic housepits, which are archaeological remains of semi-subterranean pithouses. This dissertation consists of five peer-reviewed articles and a synthesis paper. The articles deal with the development of housepits as seen in the data gathered from Finland (the Lake Saimaa area and south-eastern Finland) and Russia (the Karelian Isthmus). This synthesis expands the discussion of the changes observed in the Papers to include Fennoscandian housepit research as a whole. Certain changes in the size, shape, environmental location, and clustering of housepits extended into various cultures and ecological zones in northern Fennoscandia. Previously, the evolution of housepits has been interpreted to have been caused by the adaptation of Neolithic societies to prevailing environmental circumstances or to re-organization following contacts with the agrarian Corded Ware/Battle Axe Cultures spreading to North. This dissertation argues for two waves of change in the pithouse building tradition. Both waves brought with them certain changes in the pithouses themselves and in the practices of locating the dwellings in the environment/landscape. The changes in housepits do not go hand in hand with other changes in material culture, nor are the changes restricted to certain ecological environments. Based on current information, it appears that the changes relate primarily to the spread of new concepts of housing and possibly to new technology, as opposed to representing merely a local response to environmental factors. This development commenced already before the birth of the Corded Ware/Battle Axe Cultures. Therefore, the changes are argued to have resulted from the spreading of new ideas through the same networks that actively distributed commodities, exotic goods, and raw materials over vast areas between the southern Baltic Sea, the north-west Russian forest zone, and Fennoscandia.

Identifying Robust Plans through Plan Diagram Reduction

Estimates of predicate selectivities by database query optimizers often differ significantly from those actually encountered during query execution, leading to poor plan choices and inflated response times. In this paper, we investigate mitigating this problem by replacing selectivity error-sensitive plan choices with alternative plans that provide robust performance. Our approach is based on the recent observation that even the complex and dense "plan diagrams" associated with industrial-strength optimizers can be efficiently reduced to "anorexic" equivalents featuring only a few plans, without materially impacting query processing quality. Extensive experimentation with a rich set of TPC-H and TPC-DS-based query templates in a variety of database environments indicate that plan diagram reduction typically retains plans that are substantially resistant to selectivity errors on the base relations. However, it can sometimes also be severely counter-productive, with the replacements performing much worse. We address this problem through a generalized mathematical characterization of plan cost behavior over the parameter space, which lends itself to efficient criteria of when it is safe to reduce. Our strategies are fully non-invasive and have been implemented in the Picasso optimizer visualization tool.

Efficiently Approximating Query Optimizer Plan Diagrams

Given a parametrized n-dimensional SQL query template and a choice of query optimizer, a plan diagram is a color-coded pictorial enumeration of the execution plan choices of the optimizer over the query parameter space. These diagrams have proved to be a powerful metaphor for the analysis and redesign of modern optimizers, and are gaining currency in diverse industrial and academic institutions. However, their utility is adversely impacted by the impractically large computational overheads incurred when standard brute-force exhaustive approaches are used for producing fine-grained diagrams on high-dimensional query templates. In this paper, we investigate strategies for efficiently producing close approximations to complex plan diagrams. Our techniques are customized to the features available in the optimizer's API, ranging from the generic optimizers that provide only the optimal plan for a query, to those that also support costing of sub-optimal plans and enumerating rank-ordered lists of plans. The techniques collectively feature both random and grid sampling, as well as inference techniques based on nearest-neighbor classifiers, parametric query optimization and plan cost monotonicity. Extensive experimentation with a representative set of TPC-H and TPC-DS-based query templates on industrial-strength optimizers indicates that our techniques are capable of delivering 90% accurate diagrams while incurring less than 15% of the computational overheads of the exhaustive approach. In fact, for full-featured optimizers, we can guarantee zero error with less than 10% overheads. These approximation techniques have been implemented in the publicly available Picasso optimizer visualization tool.

On the Production of Anorexic Plan Diagrams

A "plan diagram" is a pictorial enumeration of the execution plan choices of a database query optimizer over the relational selectivity space. We have shown recently that, for industrial-strength database engines, these diagrams are often remarkably complex and dense, with a large number of plans covering the space. However, they can often be reduced to much simpler pictures, featuring significantly fewer plans, without materially affecting the query processing quality. Plan reduction has useful implications for the design and usage of query optimizers, including quantifying redundancy in the plan search space, enhancing useability of parametric query optimization, identifying error-resistant and least-expected-cost plans, and minimizing the overheads of multi-plan approaches. We investigate here the plan reduction issue from theoretical, statistical and empirical perspectives. Our analysis shows that optimal plan reduction, w.r.t. minimizing the number of plans, is an NP-hard problem in general, and remains so even for a storage-constrained variant. We then present a greedy reduction algorithm with tight and optimal performance guarantees, whose complexity scales linearly with the number of plans in the diagram for a given resolution. Next, we devise fast estimators for locating the best tradeoff between the reduction in plan cardinality and the impact on query processing quality. Finally, extensive experimentation with a suite of multi-dimensional TPCH-based query templates on industrial-strength optimizers demonstrates that complex plan diagrams easily reduce to "anorexic" (small absolute number of plans) levels incurring only marginal increases in the estimated query processing costs.

Waiting for Gajah: an elephant mutualist's contingency plan for an endangered megafaunal disperser

Large animals are disproportionately likely to go extinct, and the effects of this on ecosystem processes are unclear. Megaherbivores (weighing over 1000kg) are thought to be particularly effective seed dispersers, yet only a few plant species solely or predominantly adapted for dispersal by megaherbivores have been identified. The reasons for this paradox may be elucidated by examining the ecology of so-called megafaunal fruiting species in Asia, where large-fruited species have been only sparsely researched. We conducted focal tree watches, camera trapping, fruit ageing trials, dung seed counts and germination trials to understand the ecology of Dillenia indica, a large-fruited species thought to be elephant-dispersed, in a tropical moist forest (Buxa Tiger Reserve, India). We find that the initial hardness of the fruit of D.indica ensures that its small (6mm) seeds will primarily be consumed and dispersed by elephants and perhaps other megaherbivores. Elephants removed 63.3% of camera trap-monitored fruits taken by frugivores. If the fruit of D.indica is not removed by a large animal, the seeds of D.indica become available to successively smaller frugivores as its fruits soften. Seeds from both hard and soft fruits are able to germinate, meaning these smaller frugivores may provide a mechanism for dispersal without megaherbivores.Synthesis. Dillenia indica's strategy for dispersal allows it to realize the benefits of dispersal by megaherbivores without becoming fully reliant on these less abundant species. This risk-spreading dispersal behaviour suggests D.indica will be able to persist even if its megafaunal disperser becomes extinct.

Architectural plan of transcriptional regulation in Mycobacterium tuberculosis

Transcriptional regulation enables adaptation in bacteria. Typically, only a few transcriptional events are well understood, leaving many others unidentified. The recent genome-wide identification of transcription factor binding sites in Mycobacterium tuberculosis has changed this by deciphering a molecular road-map of transcriptional control, indicating active events and their immediate downstream effects.

Análisis económico de tres fincas de producción bovina de doble propósito explotadas de forma intensiva y extensiva durante el período 1992-1993

El objetivo principal del estudio fue conocer el comportamiento económico de tres fincas ganaderas de Doble Propósito; dos de ellas, ubicadas en el municipio de "Muy Muy" y explotadas de forma extensiva (fincas 1 y 2) y una tercera en el municipio de Tipitapa explotada de forma intensiva (3). La. base principal de este trabajo la constituyó la información proporcionada por loa productores, la que fue recolectada a través de un diagnóstico estático y un dinámico por el periodo de un año, la mayor parte de esta era de carácter económico, dándole prioridad a los gastos e ingresos incurridos en el periodo, además, se consideró algunas actividades de manejo practicado en ella. Se determinaron algunos índices productivos, la inversión inicial en medios fijos, los gastos por componentes, los ingresos y la rentabilidad entre otras. Los resultados indican que las fincas ubicadas en la zona de Tipitapa presentan ventajas comparativas en cuanto a la calidad de los suelos, facilidad de tecnificación, acceso al mercado, adquisición de insumos a más bajos precios Etc., dentro de las fincas evaluadas la tierra represento la mayor inversión de capital en medios fijos (53.58%), para las fincas de "Muy Muy" y 38% para la finca tres. Los mayores gastos correspondieron al componente mano de obra en las tres fincas, mientras que lo efectuado en alimentación en la finca uno y dos (10%) reflejan la baja suplementación en relación a la finca tres (40%) el que constituyó en esta un gasto constante. Respecto a los costos fijos y variables, la finca uno fue la que presentó los costos fijos más altos (76.29%); y la finca tres los costos variables (39.50%). El costo de producción de un litro de leche resultó superior al precio de venta del mismo en las tres fincas, al considerar dentro de los costos el interés de capital (Método A), el precio de venta fue C$1.25, C$1.15 y C$1,50 y el costo de producción de C$1.44, C$1.16 y C$1. 72. Al excluir dicho interés (Método B) el costo de producción fue de C$1.09, C$0.86 y C$1.42. Los mayores ingresos fueron aportados por el subsistema leche en las tres fincas, por concepto de venta de leche fluida y animales propios de esta actividad (85.40%, 98.12% y 67.24%). Al establecer relación entre los ingresos totales, costos totales y la inversión se encontró que las fincas 1 y 3 operaron con pérdidas determinándose entonces que las actividades no fueron rentables (-7.283%) y (-12.663%) durante este período, mientras que la finca 2 presentó una rentabilidad de (4.4%). Se identificaron algunas limitantes que al final repercuten en la actividad económica de las fincas sobresaliendo entre otros: Los bajos precios por la venta de los productos, los altos costos de los insumos, falta de conservación de pastos en la época seca, asistencia técnica irregular, la no utilización de registros, entre otras. Sólo con el incremento del volumen de la producción y superando la mayoría de las limitantes es que se logrará que las fincas amplíen sus beneficios, cubran sus costos y logren operar sin pérdidas.

Estudio retrospectivo de mortalidad (1994-1998) y manejo sanitario en períodos de desarrollo y engorde (marzo-septiembre, 1999) de conejos comerciales en la Granja Experimental de FACA-UNA

El presente estudio se realizó en la granja cunícula de la Facultad de Ciencia Animal de la Universidad Nacional Agraria, ubicada en el Km. 12 1/2 de la carretera Norte, Managua, Nicaragua. El cual abarca una fase retrospectiva y una prospectiva, realizándose con ayuda de los registros productivos y reproductivos de cada animal. El objetivo del estudio fue establecer retrospectivamente las tasas de mortalidad del período de enero de 1994 a diciembre de 1998, e implementar un plan sanitario en forma prospectiva con el fin de disminuir la mortalidad encontrada en los años anteriores. Las fases del estudio realizado se enfocaron en el análisis de la mortalidad de los animales, teniendo como variables las diferentes categorías, raza, destino, mes y año. En la fase retrospectiva, la mortalidad de las hembras por raza dio como resultado, un porcentaje de muertos mayor en la raza Neozelandés Blanca con 27 hembras muertas representando el 48.2 % de la mortalidad entre 8 diferentes razas, presentándose las muertes en su mayoría en los meses de época seca, así como también 403 gazapos muertos lo que representa un porcentaje de 58 %. En la fase prospectiva, el total de conejos estudiados fue de 112, de los cuales se obtuvo un total de 4 hembras muertas para un porcentaje de 14.28% en lo que respecta a su categoría. El porcentaje de mortalidad de los gazapos al nacimiento fue de 25.8% dándose el número mayor de muertos en la época seca. En la categoría de engorde fue un total de 11 conejos muertos lo que representa el 13.9% de mortalidad en esa categoría. Los resultados demuestran que la implementación de un plan sanitario es indispensable para una alta producción de conejos, ya que sin este el índice de mortalidad e incidencia de enfermedades se aumentan, igualmente el factor económico haciendo gastos innecesarios en medicamentos para curar las enfermedades.

Establecimiento de plan sanitario y profilactico en la Granja Cunicula Artesanal de Nindiri, departamento de Masaya, Nicaragua

Dado que en Nicaragua la producción cunícula se está convirtiendo en una alternativa de consumo para la población, es necesario que en las granjas cunícula se implementen medidas profilácticas para mejorar las condiciones de salud y por ende la calidad de su carne, por lo cual se propuso este trabajo de investigación que lleva por titulo: Establecimiento de Plan Sanitario y Profiláctico en la Granja Cunícula Artesanal de Nindirí, Departamento de Masaya, Nicaragua. Por lo cual se procedió a establecer los siguientes objetivos: Validar la aplicación de minerales y vitaminas en granjas cuniculas de explotación artesanal, validar la aplicación de Coccidiostáticos en los conejos de diferentes categorías, validar la aplicación de desparasitantes externos e internos en los conejos de diferentes categorías. Este estudio se realizó en un período de seis meses mediante laaplicación de cuatro tipos de tratamiento con frecuencia de aplicación TA (Sulfaprin) mensual, TB (Levamisol) cada tres meses, TC (Ivermectina) cada tres meses, TD (Vitaminas AD3E) semanal, en total se estudiaron 80 animales de diferentes categorías. Los tratamientos aplicados demostraron efectividad en el control de las patologías en la granja. Así el plan sanitario permitió mejorar casi en su totalidad patologías predisponentes. En conclusión se puede decir que la aplicación del plan sanitario acompañado de medidas higiénicas, controló en un 95% la presencia de patologías, disminuyó la tasa de mortalidad y los costos de producción, además se obtuvo mejor calidad de la carne.

Estudio de la implementación del plan de bioseguridad en granjas de engorde de cuatro empresas avícolas de Nicaragua

El estudio del plan de bioseguridad de granjas de engorde de las cuatro empresas avícolas de engorde de Nicaragua se realizó con el objetivo de evaluar las medidas de bioseguridad, permitiéndonos: conocer las fortalezas y debilidades, desarrollo tecnológico y distribución de las cuatro empresas por departamento. La información se recopiló en el formato de encuesta de medidas de bioseguridad del MAGFOR, que consiste en un stop de 86 preguntas dirigidas a investigar su cumplimiento, las respuestas se analizaron mediante incorporación de datos en hoja electrónica en Excel y procesadas en Acces para estudiarlas con la formula V/TP x 100; El nivel tecnológico se calculó agregando un valor a cada pregunta con un puntaje de 2 a 5 para dar un peso o ponderación especifica, 2 las de menor tecnología y 5 las de mayor nivel ténológico. Encontrándose que el 78% de la encuestas del plan de bioseguridad es aprobado con rango de 98 a 60% de cumplimiento, estas son consideradas fortalezas para las granjas y el 22% tienen un menor nivel de aceptación considerándose las debilidades de las mismas. En el nivel tecnológico 26 de 44 granjas poseen la categoría alta que es mayor o igual al 80% de tecnología, 13 tienen una categoría media del 60% a 79% y 4 poseen un nivel bajo menor al 59%. Todas ellas ubicadas en los departamentos de Carazo, Estelí, Granada, León, Madríz, Managua. Masaya, Matagalpa y nueva Segovia, siendo Masaya la que presenta mayor cantidad de granjas.