942 resultados para Types of Tax


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Damage following ischemia and reperfusion (I/R) is common in the intestine and can be caused during abdominal surgery, in several disease states and following intestinal transplantation. Most studies have concentrated on damage to the mucosa, although published evidence also points to effects on neurons. Moreover, alterations of neuronally controlled functions of the intestine persist after I/R. The present study was designed to investigate the time course of damage to neurons and the selectivity of the effect of I/R damage for specific types of enteric neurons. A branch of the superior mesenteric artery supplying the distal ileum of anesthetised guinea pigs was occluded for 1 h and the animals were allowed to recover for 2 h to 4 weeks before tissue was taken for the immunohistochemical localization of markers of specific neuron types in tissues from sham and I/R animals. The dendrites of neurons with nitric oxide synthase (NOS) immunoreactivity, which are inhibitory motor neurons and interneurons, were distorted and swollen by 24 h after I/R and remained enlarged up to 28 days. The total neuron profile areas (cell body plus dendrites) increased by 25%, but the sizes of cell bodies did not change significantly. Neurons of type II morphology (intrinsic primary afferent neurons), revealed by NeuN immunoreactivity, were transiently reduced in cell size, at 24 h and 7 days. These neurons also showed signs of minor cell surface blebbing. Calretinin neurons, many of which are excitatory motor neurons, were unaffected. Thus, this study revealed a selective damage to NOS neurons that was observed at 24 h and persisted up to 4 weeks, without a significant change in the relative numbers of NOS neurons.

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The definition of the nerve cell types of the myenteric plexus of the mouse small intestine has become important, as more researchers turn to the use of mice with genetic mutations to analyze roles of specific genes and their products in enteric nervous system function and to investigate animal models of disease. We have used a suite of antibodies to define neurons by their shapes, sizes, and neurochemistry in the myenteric plexus. Anti-Hu antibodies were used to reveal all nerve cells, and the major subpopulations were defined in relation to the Hu-positive neurons. Morphological Type II neurons, revealed by anti-neurofilament and anti-calcitonin gene-related peptide antibodies, represented 26% of neurons. The axons of the Type II neurons projected through the circular muscle and submucosa to the mucosa. The cell bodies were immunoreactive for choline acetyltransferase (ChAT), and their terminals were immunoreactive for vesicular acetylcholine transporter (VAChT). Nitric oxide synthase (NOS) occurred in 29% of nerve cells. Most were also immunoreactive for vasoactive intestinal peptide, but they were not tachykinin (TK)-immunoreactive, and only 10% were ChAT-immunoreactive. Numerous NOS terminals occurred in the circular muscle. We deduced that 90% of NOS neurons were inhibitory motor neurons to the muscle (26% of all neurons) and 10% (3% of all neurons) were interneurons. Calretinin immunoreactivity was found in a high proportion of neurons (52%). Many of these had TK immunoreactivity. Small calretinin neurons were identified as excitatory neurons to the longitudinal muscle (about 20% of neurons, with ChAT/calretinin/+/- TK chemical coding). Excitatory neurons to the circular muscle (about 10% of neurons) had the same coding. Calretinin immunoreactivity also occurred in a proportion of Type II neurons. Thus, over 90% of neurons in the myenteric plexus of the mouse small intestine can be currently identified by their neurochemistry and shape.

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Let G = Z/a x(mu) (Z/b x TL(2)(F(p))) and X(n) be an n-dimensional CW-complex with the homotopy type of the n-sphere. We determine the automorphism group Aut(G) and then compute the number of distinct homotopy types of spherical space forms with respect to free and cellular G-actions on all CW-complexes X(2dn - 1), where 2d is a period of G. Next, the group E(X(2dn - 1)/alpha) of homotopy self-equivalences of spherical space forms X(2dn - 1)/alpha, associated with such G-actions alpha on X(2dn - 1) are studied. Similar results for the rest of finite periodic groups have been obtained recently and they are described in the introduction. (C) 2009 Elsevier B.V. All rights reserved.

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Macro-based summary indicators of effective tax burdens do not capture differences in effective tax rates facing different sub-groups of the population. They also cannot provide information on the level or distribution of the marginal effective tax rates thought to influence household behaviour. I use EUROMOD, an EU-wide tax-benefit microsimulation model, to compute distributions of average and marginal effective tax rates across the household population in fourteen European Union Member States. Using different definitions of ‘net taxes’, the tax base and the unit of analysis I present a range of measures showing the contribution of the tax-benefit system to household incomes, the average effective tax rates applicable to income from labour and marginal effective tax rates faced by working men and women. In a second step, effective tax rates are broken down to separately show the influence of each type of tax-benefit instrument. The results show that measures of effective tax rates vary considerably depending on incomes, labour market situations and family circumstances. Using single averages or macro-based indicators will therefore provide an inappropriate picture of tax burdens faced by large parts of the population.

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Lucas (2000) estimates that the US welfare costs of inflation are around 1% of GDP. This measurement is consistent with a speci…c distorting channel in terms of the Bailey triangle under the demand for monetary base schedule (outside money): the displacement of resources from the production of consumption goods to the household transaction time à la Baumol. Here, we consider also several new types of distortions in the manufacturing and banking industries. Our new evidences show that both banks and firms demand special occupational employments to avoid the inflation tax. We de…ne the concept of ”the foat labor”: The occupational employments that are aflected by the in‡ation rates. More administrative workers are hired relatively to the bluecollar workers for producing consumption goods. This new phenomenon makes the manufacturing industry more roundabout. To take into account this new stylized fact and others, we redo at same time both ”The model 5: A Banking Sector -2” formulated by Lucas (1993) and ”The Competitive Banking System” proposed by Yoshino (1993). This modelling allows us to characterize better the new types of misallocations. We …nd that the maximum value of the resources wasted by the US economy happened in the years 1980-81, after the 2nd oil shock. In these years, we estimate the excess resources that are allocated for every speci…c distorting channel: i) The US commercial banks spent additional resources of around 2% of GDP; ii) For the purpose of the firm foating time were used between 2.4% and 4.1% of GDP); and iii) For the household transaction time were allocated between 3.1% and 4.5 % of GDP. The Bailey triangle under the demand for the monetary base schedule represented around 1% of GDP, which is consistent with Lucas (2000). We estimate that the US total welfare costs of in‡ation were around 10% of GDP in terms of the consumption goods foregone. The big di¤erence between our results and Lucas (2000) are mainly due to the Harberger triangle in the market for loans (inside money) which makes part of the household transaction time, of the …rm ‡oat labor and of the distortion in the banking industry. This triangle arises due to the widening interest rates spread in the presence of a distorting inflation tax and under a fractionally reserve system. The Harberger triangle can represent 80% of the total welfare costs of inflation while the remaining percentage is split almost equally between the Bailey triangle and the resources used for the bank services. Finally, we formulate several theorems in terms of the optimal nonneutral monetary policy so as to compare with the classical monetary theory.

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

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In this article we show that for corank 1, quasi-homogeneous and finitely determined map germs f : (C-n, 0)-> (C-3, 0), n >= 3 one can obtain formulae for the polar multiplicities defined on the following stable types of f, f(Delta(f) and f(Sigma(n-2,1)(f), in terms of the weights and degrees of f. As a consequence we show how to compute the Euler obstruction of such stable types, also in terms of the weights and degrees of f.

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Fiber types distribution in the diagastric muscle of tufted capuchin monkey was studied by means of NADH-TR, myosin-ATPase, after alkaline and acid preincubations and SDH histochemical reactions. Three different types of fibers were found presenting an equal distribution. The percentage and types of fibers were as follow: 18.2 % SO (Slow Oxydative), 38.4 % FOG (Fast Oxydative Glycolytic) and 43.4 % FG (Fast Glycolytic). FG fibers revealed the largest area. The relatively high concentration of fast twitch (81.2 %) seems to indicate this muscle is involved with the acceleration and fast speed of jaw movements. Aerobic metabolism represented by SO + FOG fibers (56.6 %) suggests that this muscle possesses an additional role than that related to the lowering of the jaw.

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Propagation by hardwood cuttings is an important technique for producing plant of many species. The technique is usually easy and inexpensive and makes it possible to high plants. But it is not commonly used for peach propagation in Brazil. The objective of this study was to evaluate the effects of different substrates, container types and cutting diameters on rooting of peach hardwood cuttings. The cuttings (two size groups, diameters of 2-6 mm and 6-10 mm) were inserted in six substrates (carbonized rice husk, vermiculite, washed sand, carbonized rice husk + vermiculite, carbonized rice husk + washed sand and vermiculite + washed sand, each 1:1 v/v), each in three types of containers (plastic bag, plastic tray and polystyrene tray). The best rooting occurred with smaller cuttings (47%) and larger cuttings (38%) in plastic bag with vermiculite, and with smaller cuttings in plastic bag with washed sand + vermiculite (33%). While these rooting percentages were unsatisfactory for commercial propagation, the results are encouraging and suggest need for more investigation to improve rooting.

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Includes bibliography

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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The present thesis analyses the effects of the enrichment of the soil with fertilizer and sea level rise (SLR) on salt marsh vegetation. We simulated different conditions of the salt marshes under current and projected sea level rise. These habitats are colonised by various types of plants, we focused on species belonging to the genus Spartina. This plant seems to be particularly sensitive to eutrophication due to human activities, as experiments have documented a loss of habitat associated with altered nutrient conditions. We manipulated experimentally the types of sediment, the concentration of nutrients and sea level rise. We wanted to test whether eutrophication can affect the aboveground/belowground growth of the vegetation, and indirectly the erosion of the sediment, with potentially interacting effects with soil type and SLR in affecting the loss of the habitats and species. The study lasted from July to October. The data were analysed using Permanova. The results showed that the plants were placed in growth spiked sediment different from those raised in the untreated sediment. Furthermore, the sediment underwent a level of erosion differently depending on the growth of plants and the condition they were in the pots, current or future sea levers. These results suggest that the total salt marsh habitat is very sensitive to changes caused by human activities, and that excessive eutrophication, combined with SLR will likely facilitate further loss of salt marsh vegetation.