Ezkutuko ekonomia eta paraisu fiskalak

EZKUTUKO eKONOMIA ETA PARADISU FISKALAK Zer da Ezkutuko Ekonomia? Zer dira Paradisu Fiskalak? Eta zein da hauen artean dagoen erlazioa? Lan honen laburpena hiru galdera horien erantzunean aurkitzen da. Ezkutuko Ekonomia herrialde jakin bateko Kontabilitate Nazionalak arakatu gabeko jarduera oro izango da, eta Paradisu Fiskalak, herrialde jakin bateko zerga-sistema baino tributazio onuragarriagoak izango dituzten herrialdeak dira. Hala, Ezkutuko Ekonomiaren existentzia arrazoitzeko hainbat kausa egon daitezke, eta noski, kausa horiek ondorio batzuetara eramango gaituzte, guztiak edo ia guztiak ondorio negatiboak izango direlarik. Modu honetan, Ezkutuko Ekonomiaren baitan hainbat jarduera nabarmentzen dira eta jarduera horiek egoera ekonomiko txarretan, gaur egungo krisia kasu, indartu egiten dira. Honekin loturik, Ezkutuko Ekonomiaren esanahia zehatz mehatz ulertu ahal izateko, urteen poderioz fenomeno ekonomiko honek izan duen eboluzioa aztertzea ere azpi-gai garrantzitsua da, denboraren poderioz gertatzen denak esango baitigu fenomeno honek zenbaterainoko garrantzia duen gure gizartean. Azkenik, Ezkutuko Ekonomiarekin amaitzearren, Etika moralak guzti honengan duen iritzia jakitea ere komeni da, eta noski, Ezkutuko Ekonomiaren aurka borrokatzen dutenek zein motatako neurri aplikatzen dituzten ere jakin beharko dugu. Lan honen bigarren gai nagusiari eutsiz, Paradisu Fiskalak zehazki zer diren, zein ezaugarri betetzen dituzten eta herrialde bitxi hauetara jotzen duten erabiltzaileak zer nolakoak izaten diren arakatu beharko dugu. Bestalde, Paradisu Fiskal deritzen herrialdeak aukeratzerako orduan egin daitekeen aukeraketa ere aztergai izango dugu, ezaugarrien araberako Paradisu Fiskal ezberdinak sailkatzen direlarik. Modu honetan, herrialde guztiek ez dituzte banku mota berdinak izaten, banku guztiek ez dituzte zerbitzu berak eskaintzen eta ez da gauza bera izango sozietate mota bat edo beste eratzea. Hala, lehengo atalean egin moduan, Paradisu Fiskalen aurkako neurriei buruz ere jardungo gara eta baita Espainia inguruan, Europa eta mundu mailan abantaila fiskal onuragarriak dituzten herrialdeez ere. Bukatzeko, bi atal nagusiak arakatu ondoren, bi gai hauen arteko erlazioa sakonduko dugu, guzti honen inguruko ondorioak ateraz.

Le courant de Lomonosov dans le fond du Golfe de Guinée en mai 1973

A cruise of the R. V. Capricorne in May 1973, in inner part of the gulf of Guinea, allowed the authors to identify the main part of the Atlantic circulation at the longitude of 5 degrees E, between 4 degrees N and 4 degrees S. It gave new data on the termination of the equatorial undercurrent. At the equator, under the westward south equatorial current flows the Atlantic equatorial undercurrent with a maximum eastward velocity of 90 cm/sec at 30 m depth linked to a salinity maximum higher than 36.20 ppt. Below the equatorial undercurrent, about 80-100 m depth, flows a westward current with a velocity as high as 30 cm/sec. At 4 degrees S, the south equatorial countercurrent is well delineated by a high salinity core (more than 36.10 ppt) at 30 m depth with an eastward velocity core of 40 cm/sec. On the contrary, near 3 degrees 30N, a high salinity core (36.10 ppt) flows westwards with a speed of 40 cm/sec at 40 m depth: it is the "return flow" of the undercurrent (Hisard and Moliere 1974). At 4 degrees N the Guinea current carries eastwards surface salinities of 34.50 ppt at 40 cm/sec. Off Cape Lopez (0 degrees 35'S-8 degrees 42'E) the high salinity core of the undercurrent becomes wider near the shore. It is 25m wide offshore, and 70 m wide near the cape. A part of undercurrent water extends northwards, then flows westwards with the subsurface westward circulation in the inner part of the Gulf of Guinea. Another part flows south-southwestwards in a high salinity tongue along the African coast to 4 degrees S. South-west of Cape Lopez, the trades divergence contributes to an upwelling of cold and high salinity water; this water increases at the Cape Lopez front.

Contribuição à confiabilidade de estacas cravadas através de um estudo de caso com aplicação da teoria Bayesiana.

Nos diversos segmentos da Geotecnia e em especial na área de fundações, o engenheiro se depara com uma série de incertezas. Algumas destas incertezas são inerentes à variabilidade local do solo, às condições de carregamento, aos efeitos do tempo, às diferenças nos processos executivos, erros de sondagens, que influenciam diretamente a estimativa da capacidade de carga da fundação, seja por ocasião de seu carregamento estático, seja durante ou logo após a cravação. O objetivo desta dissertação é a adaptação, a estacas em terra (onshore), de um procedimento concebido originalmente para emprego em estacas offshore, que trata da atualização da estimativa da resistência durante a cravação, com base em registros documentados durante a execução. Neste procedimento a atualização é feita através da aplicação dos conceitos da análise Bayesiana, assumindo que os parâmetros da distribuição probabilística utilizada sejam variáveis randômicas. A incerteza dos parâmetros é modelada por distribuições a priori e a posteriori. A distribuição a posteriori é calculada pela atualização da distribuição a priori, utilizando uma função de máxima verossimilhança, que contém a observação obtida dos registros de cravação. O procedimento é aplicado a um conjunto de estacas de um extenso estaqueamento executado na Zona Oeste do Rio de Janeiro. As estimativas atualizadas são posteriormente comparadas aos resultados dos ensaios de carregamento dinâmico. Várias aplicações podem surgir com o emprego deste procedimento, como a seleção das estacas que, por apresentarem reduzido valor de estimativa atualizada de resistência, ou uma maior incerteza desta estimativa, devam ser submetidas a provas de carga. A extensão deste estudo a diferentes tipos de estacas em perfis de solo de natureza distintos poderá levar ao desenvolvimento de sistemas mais adequados de controle de execução, capazes de identificar as principais incertezas presentes nos diferentes tipos de execução de estacas, contribuindo assim para a otimização de futuros projetos de fundações.

Identificação de danos estruturais utilizando técnicas de otimização.

Sistemas estruturais em suas variadas aplicações incluindo-se veículos espaciais, automóveis e estruturas de engenharia civil tais como prédios, pontes e plataformas off-shore, acumulam dano durante suas vidas úteis. Em muitas situações, tal dano pode não ser visualmente observado. Do ponto de vista da segurança e da performance da estrutura, é desejável monitorar esta possível ocorrência, localizá-la e quantificá-la. Métodos de identificação de sistemas, que em geral, são classificados numa categoria de Técnicas de Avaliação Não-Destrutivas, podem ser utilizados para esta finalidade. Usando dados experimentais tais como frequências naturais, modos de vibração e deslocamentos estáticos, e um modelo analítico estrutural, parâmetros da estrutura podem ser identificados. As propriedades estruturais do modelo analítico são modificadas de modo a minimizar a diferença entre os dados obtidos por aquele modelo e a resposta medida. Isto pode ser definido como um problema inverso onde os parâmetros da estrutura são identificados. O problema inverso, descrito acima, foi resolvido usando métodos globais de otimização devido à provável presença de inúmeros mínimos locais e a não convexidade do espaço de projeto. Neste trabalho o método da Evolução Diferencial (Differential Evolution, DE) foi utilizado como ferramenta principal de otimização. Trata-se de uma meta-heurística inspirada numa população de soluções sucessivamente atualizada por operações aritméticas como mutações, recombinações e critérios de seleção dos melhores indivíduos até que um critério de convergência seja alcançado. O método da Evolução Diferencial foi desenvolvido como uma heurística para minimizar funções não diferenciáveis e foi aplicado a estruturas planas de treliças com diferentes níveis de danos.

Stimulating investment in pearl farming in Solomon Islands: Final report

The overall objective of the project is the reduction of poverty in rural areas of Solomon Islands through creation of livelihoods based on sustainable aquaculture. This fits within the over-arching goals of the WorldFish Center in the Pacific to reduce poverty and hunger in rural communities, and with the Ministry of Fisheries and Marine Resources (MFMR) to stimulate rural development and to develop aquaculture. It has been recognised that the nature of the pearl farming industry means that a high chance of success requires a long term investment from an established pearl farming organisation. This project has been specifically designed to compile the elements of a pre-feasibility study to provide offshore pearl companies with sufficient information to investigate the potential for long-term investment in pearl farming in Solomon Islands. This report also includes the following 6 appendices: Appendix I) Past research and development on black-lip pearl oysters in Solomon Islands; Appendix II) Suitability of habitats in the Solomon Islands and other regions of the Pacific for growth of black-lip and silver-lip pearl oysters; Appendix III) Water temperature and cyclone frequency in the Solomon Islands and other key regions of the Pacific: implications for pearl farming; Appendix IV) Abundance, size structure and quality of silver-lip pearl oysters in Solomon Islands; Appendix V) Solomon Islands: the investment climate for pearl farming; Appendix VI) Pearl farming policy and management guidelines.

Prediction and confirmation of seasonal migration of Pacific sardine (Sardinops sagax) in the California Current Ecosystem

During the last century, the population of Pacific sardine (Sardinops sagax) in the California Current Ecosystem has exhibited large fluctuations in abundance and migration behavior. From approximately 1900 to 1940, the abundance of sardine reached 3.6 million metric tons and the “northern stock” migrated from offshore of California in the spring to the coastal areas near Oregon, Washington, and Vancouver Island in the summer. In the 1940s, the sardine stock collapsed and the few remaining sardine schools concentrated in the coastal region off southern California, year-round, for the next 50 years. The stock gradually recovered in the late 1980s and resumed its seasonal migration between regions off southern California and Canada. Recently, a model was developed which predicts the potential habitat for the northern stock of Pacific sardine and its seasonal dynamics. The habitat predictions were successfully validated using data from sardine surveys using the daily egg production method; scientific trawl surveys off the Columbia River mouth; and commercial sardine landings off Oregon, Washington, and Vancouver Island. Here, the predictions of the potential habitat and seasonal migration of the northern stock of sardine are validated using data from “acoustic–trawl” surveys of the entire west coast of the United States during the spring and summer of 2008. The estimates of sardine biomass and lengths from the two surveys are not significantly different between spring and summer, indicating that they are representative of the entire stock. The results also confirm that the model of potential sardine habitat can be used to optimally apply survey effort and thus minimize random and systematic sampling error in the biomass estimates. Furthermore, the acoustic–trawl survey data are useful to estimate concurrently the distributions and abundances of other pelagic fishes.

Effect of environmental conditions on the distribution of Pacific mackerel (Scomber japonicus) larvae in the California Current system

We modeled the probability of capturing Pacif ic mackerel (Scomber japonicus) larvae as a function of environmental variables for the Southern California Bight (SCB) most years from 1951 through 2008 and Mexican waters offshore of Baja California from 1951 through 1984. The model exhibited acceptable fit, as indicated by the area under a receiver-operating-characteristic curve of 0.80 but was inconsistent with the zero catches that occurred frequently in the 2000s. Two types of spawners overlapped spatially within the survey area: those that exhibited peak spawning during April in the SCB at about 15.5°C and a smaller group that exhibited peak spawning in August near Punta Eugenia, Mexico, at 20°C or greater. The SCB generally had greater zooplankton than Mexican waters but less appropriate (lower) geostrophic f lows. Mexican waters generally exhibited greater predicted habitat quality than the SCB in cold years. Predicted quality of the habitat in the SCB was greater from the 1980s to 2008 than in the earlier years of the survey primarily because temperatures and geostrophic flows were more appropriate for larvae. However, stock size the previous year had a larger effect on predictions than any environmental variable, indicating that larval Pacific mackerel did not fully occupy the suitable habitat during most years.

Population structure, long-term connectivity, and effective size of mutton snapper (Lutjanus analis) in the Caribbean Sea and Florida Keys

Genetic structure and average long-term connectivity and effective size of mutton snapper (Lutjanus analis) sampled from offshore localities in the U.S. Caribbean and the Florida Keys were assessed by using nuclear-encoded microsatellites and a fragment of mitochondrial DNA. No significant differences in allele, genotype (microsatellites), or haplotype (mtDNA) distributions were detected; tests of selective neutrality (mtDNA) were nonsignificant after Bonferroni correction. Heuristic estimates of average long-term rate of migration (proportion of migrant individuals/generation) between geographically adjacent localities varied from 0.0033 to 0.0054, indicating that local subpopulations could respond independently of environmental perturbations. Estimates of average longterm effective population sizes varied from 341 to 1066 and differed significantly among several of the localities. These results indicate that over time larval drift and interregional adult movement may not be sufficient to maintain population sustainability across the region and that there may be different demographic stocks at some of the localities studied. The estimate of long-term effective population size at the locality offshore of St. Croix was below the minimum threshold size considered necessary to maintain the equilibrium between the loss of adaptive genetic variance from genetic drift and its replacement by mutation. Genetic variability in mutton snapper likely is maintained at the intraregional level by aggregate spawning and random mating of local populations. This feature is perhaps ironic in that aggregate spawning also renders mutton snapper especially vulnerable to overexploitation.

Mississippi River sustenance of brown shrimp (Farfantepenaeus aztecus) in Louisiana coastal waters

Brown shrimp (Farfantepenaeus aztecus) are abundant along the Louisiana coast, a coastline that is heavily influenced by one of the world’s largest rivers, the Mississippi River. Stable carbon, nitrogen, and sulfur (CNS) isotopes of shrimp and their proventriculus (stomach) contents were assayed to trace riverine support of estuarine-dependent brown shrimp. Extensive inshore and of fshore collections were made in the Louisiana coastal zone during 1999–2006 to document shrimp movement patterns across the bay and shelf region. Results showed an unexpectedly strong role for nursery areas in the river delta in supporting the offshore fishery, with about 46% of immigrants to offshore regions arriving from riverine marshes. Strong river influences also were evident offshore, where cluster analysis of combined CNS isotope data showed three regional station groups related to river inputs. Two nearer-river mid-shelf station groups showed isotope values indicating river fertilization and productivity responses in the benthic shrimp food web, and a deeper offshore station group to the south and west showed much less river inf luence. At several mid-shelf stations where hypoxia is common, shrimp were anomalously 15N depleted versus their diets, and this d15N difference or mismatch may be useful in monitoring shrimp movement responses to hypoxia.

Stage-specific vertical distribution of Alaska plaice (Pleuronectes quadrituberculatus) eggs in the eastern Bering Sea

The stage-specific distribution of Alaska plaice (Pleuronectes quadrituberculatus) eggs in the southeastern Bering Sea was examined with collections made in mid-May in 2002, 2003, 2005, and 2006. Eggs in the early stages of development were found primarily offshore of the 40-m isobath. Eggs in the middle and late stages of development were found inshore and offshore of the 40-m isobath. There was some evidence that early-stage eggs occur deeper in the water column than late-stage eggs, although year-to-year variability in that trend was observed. Most eggs were in the later stages of development; therefore the majority of spawning is estimated to have occurred a few weeks before collection—probably April—and may be highly synchronized among local spawning areas. Results indicate that sampling with continuous underway fish egg collectors(CUFES) should be supplemented with sampling of the entire water column to ensure adequate samples of all egg stages of Alaska plaice. Data presented offer new information on the stage-dependent horizontal and vertical distribution of Alaska plaice eggs in the Bering Sea and provide further evidence that the early life history stages of this species are vulnerable to near-surface variations in hydrographical conditions and climate forcing.

Demographics by depth: spatially explicit life-history dynamics of a protogynous reef fish

Distribution and demographics of the hogfish (Lachnolaimus maximus) were investigated by using a combined approach of in situ observations and life history analyses. Presence, density, size, age, and size and age at sex change all varied with depth in the eastern Gulf of Mexico. Hogfish (64–774 mm fork length and 0–19 years old) were observed year-round and were most common over complex, natural hard bottom habitat. As depth increased, the presence and density of hogfish decreased, but mean size and age increased. Size at age was smaller nearshore (<30 m). Length and age at sex change of nearshore hogfish were half those of offshore hogfish and were coincident with the minimum legal size limit. Fishing pressure is presumably greater nearshore and presents a confounding source of increased mortality; however, a strong red tide occurred the year before this study began and likely also affected nearshore demographics. Nevertheless, these data indicate ontogenetic migration and escapement of fast-growing fish to offshore habitat, both of which should reduce the likelihood of fishing-induced evolution. Data regarding the hogfish fishery are limited and regionally dependent, which has confounded previous stock assessments; however, the spatially explicit vital rates reported herein can be applied to future monitoring efforts.

Estudo da margem continental ibérica ocidental com base em dados gravimétricos e magnetométricos regionais

Os métodos potenciais são conhecidos como uma ferramenta útil para estudos regionais. Na Ibéria Ocidental, a gravimetria e a magnetometria podem ser utilizadas para auxiliar no entendimento de algumas questões sobre a estruturação tectônica offshore. Nesta região, tanto as estruturas geradas pela quebra continental, quanto às herdadas do embasamento variscano, tem uma importante contribuição para a resposta geofísica regional observada com estes métodos. Este trabalho tem como objetivo correlacionar as feições geofísicas observadas com alguns modelos geológicos do arcabouço tectônico da Ibéria Ocidental já publicados na literatura. Mapas filtrados foram usados para auxiliar no reconhecimento de diferentes assinaturas geofísicas, os quais foram calculados a partir dos mapas de gravidade Bouguer e do campo magnético total tais como o gradiente horizontal total, derivada tilt, derivada vertical, e integral vertical. O domínio crustal continental foi definido a partir da interpretação dos dados gravimétricos, utilizando gradiente de gravidade horizontal total da Anomalia Bouguer. Os dados magnéticos, originais e filtrados, foram utilizados para identificar mais três domínios regionais offshore, que sugerem a existência de três tipos de crosta não-siálica. Dois deles são propostos como domínios de transição. A região da crosta de transição mais próxima do continente tem uma fraca resposta regional magnética, e a porção mais distal é um domínio de anomalia de alta amplitude, semelhante à resposta magnética oceânica. O limite crustal oceânico não pôde ser confirmado, mas um terceiro domínio offshore, a oeste da isócrona C34, poderia ser considerado como crosta oceânica, devido ao padrão magnético que apresenta. Alguns lineamentos do embasamento foram indicados na crosta continental offshore. As feições gravimétricas e magnéticas interpretadas coincidem, em termos de direção e posição, com zonas de sutura variscanas, mapeados em terra. Assim, esses contatos podem corresponder à continuação offshore destas feições paleozoicas, como o contato entre as zonas de Ossa Morena-Zona Centro-Ibérica. Nesta interpretação, sugere-se que a crosta continental offshore pode ser composta por unidades do Sudoeste da Península Ibérica. Isto permite considerar que a Falha de Porto-Tomar pertence a uma faixa de deformação strike-slip, onde parte das bacias mesozoicas da margem continental está localizada.

Variation in the isotopic signatures of juvenile gray snapper (Lutjanus griseus) from five southern Florida region

Measurements of 18O/16O and 13C/12C ratios in the carbonate of juvenile gray snapper (Lutjanus griseus) sagittal otoliths collected during 2001–2005 from different southern Florida regions indicated significant variations in the ratios between Florida Bay and surrounding areas. Annual differences in isotopic composition were also observed. Classification accuracy of individual otoliths to a region averaged 80% (63% to 96%), thereby enabling the probability of assigning an unknown individual to the appropriate juvenile nursery habitat. Identification of isotopic signatures in the otoliths of gray snapper from Florida Bay and adjacent ecosystems may be important for distinguishing specific portions of the bay that are crucial nursery grounds for juveniles. Separation of gray snapper between geographic regions and nursery sites is possible and has the potential to establish a link between adult gray snapper present on offshore reefs and larvae and juveniles at nursery habitats in Florida Bay or adjacent areas.

Reproductive biology of blue marlin (Makaira nigricans) in the western Pacific Ocean

The reproductive biology of blue marlin (Makaira nigricans) was assessed from 1001 fish (ranging from 121 to 275 cm in eye-to-fork length; EFL) caught by Taiwanese offshore longliners in the western Pacific Ocean from September 2000 to December 2001 and from 843 gonad samples from these fish, The overall sex ratio of the catch was approximately 1:1 dur ing the sampling period, but blue marlin are sexually dimorphic; females are larger than males. Reproductive activity (assessed by histology), a gonadosomatic index, and the distribution of oocyte diameters, indicated that spawning occurred predominantly from May to September. The estimated sizes-at-maturity (EFL50) were 179.76 ±1.01 cm (mean ±standard error) for females and 130 ±1 cm EFL for males. Blue marlin are multiple spawners and oocytes develop asynchronously. The proportion of mature females with ovaries containing postovulatory follicles (0.41) and hydrated oocytes (0.34) indicated that the blue marlin spawned once every 2–3 days on average. Batch fecundity (BF) for 26 females with the most advanced oocytes (≥1000 μm), but without postovulatory follicles, ranged from 2.11 to 13.50 million eggs (6.94 ± 0.54 million eggs). The relationships between batch fecundity (BF, in millions of eggs) and EFL and round weight (RW, kg) were BF = 3.29 × 10 –12 EFL5.31 (r2 = 0.70) and BF = 1.59 × 10–3 RW 1.73 (r2= 0.67), respectively. The parameters estimated in this study are key information for stock assessments of blue marlin in the western Pacific Ocean and will contribute to the conservation and sustainable yield of