Detection of virulence-associated genes in pathogenic and commensal avian Escherichia coli isolates

Poultry colibacillosis due to Avian Pathogenic Escherichia coli (APEC) is responsible for several extra-intestinal pathological conditions, leading to serious economic damage in poultry production. The most commonly associated pathologies are airsacculitis, colisepticemia, and cellulitis in broiler chickens, and salpingitis and peritonitis in broiler breeders. In this work a total of 66 strains isolated from dead broiler breeders affected with colibacillosis and 61 strains from healthy broilers were studied. Strains from broiler breeders were typified with serogroups O2, O18, and O78, which are mainly associated with disease. The serogroup O78 was the most prevalent (58%). All the strains were checked for the presence of 11 virulence genes: 1) arginine succinyltransferase A (astA); ii) E. coli hemeutilization protein A (chuA); iii) colicin V A/B (cvaA/B); iv) fimbriae mannose-binding type 1 (fimC); v) ferric yersiniabactin uptake A (fyuA); vi) iron-repressible high-molecular-weight proteins 2 (irp2); vii) increased serum survival (iss); viii) iron-uptake systems of E. coli D (iucD); ix) pielonefritis associated to pili C (papC); x) temperature sensitive haemaglutinin (tsh), and xi) vacuolating autotransporter toxin (vat), by Multiplex-PCR. The results showed that all genes are present in both commensal and pathogenic E. coli strains. The iron uptake-related genes and the serum survival gene were more prevalent among APEC. The adhesin genes, except tsh, and the toxin genes, except astA, were also more prevalent among APEC isolates. Except for astA and tsh, APEC strains harbored the majority of the virulence-associated genes studied and fimC was the most prevalent gene, detected in 96.97 and 88.52% of APEC and AFEC strains, respectively. Possession of more than one iron transport system seems to play an important role on APEC survival.

IVA - Isenções concedidas a organismos sem finalidade lucrativa - Um presente envenenado?

Mestrado em Fiscalidade

IVA nas autarquias locais - Enquadramento da gestão de parques de estacionamento

Mestrado em Fiscalidade

A tributação dos residentes não habituais: o caso português

No ano de 2009, foi introduzido no ordenamento jurídico português um regime de tributação privilegiado com vista a atrair estrangeiros de elevado valor acrescentado, promovendo o investimento e aumentando a qualificação da mão-de-obra. Apesar de não se tratar de uma experiência pioneira no domínio da tributação, assume-se verdadeiramente competitivo face aos restantes regimes em vigor na União Europeia, nomeadamente quanto ao âmbito e critérios de aplicação, bem como quanto à sua duração. A inevitável interação deste regime com as Convenções para evitar a Dupla Tributação e com o princípio da não discriminação, conduz-nos numa análise transversal que permita efetuar uma avaliação global e sistematizada dos benefícios que lhe estão subjacentes. Verifica-se que os eventuais constrangimentos com as Convenções para evitar a Dupla Tributação apesar de reais e de difícil eliminação resultam, por vezes, em situações bastante favoráveis para os seus beneficiários, como acontece com a dupla isenção concedida às pensões de fonte estrangeira. Complementarmente, consideramos que o facto de configurar um verdadeiro benefício fiscal, promovendo uma derrogação do regime regra da tributação em IRS, não compromete o princípio constitucional da não discriminação.

“He who plants a tree – Plants a hope.” Reforestation possibilities in Tingana, Peru

Tropical forests have decreased drastically especially in the Peruvian Amazon. In Peru deforestation is caused especially by migrant people; building of houses and infrastructure, clearing land for agricultural purposes and illegal logging and mining. Deforestation results in hindering ecosystem vitality, boosting climate change and decreasing livelihood possibilities. As a counterpoint to cutting down trees there is reforestation, which refers to re-establishment of forest cover. Deforestation and reforestation can be analysed in the light of Forest Transition theory. According to it, due to economic growth, the amount forest cover first diminishes but then starts to increase as the economy in general strengthens. Thus, the research framework is set to this theory. In this study the focus is on analysing socioeconomically sustainable reforestation possibilities in the community of Tingana, Peru. It is situated in a municipal conservation area around which deforestation has been heavy. Land cover change is analysed from LandsatTM satellite images covering a 15 year time period, 1995–2010, in the surroundings of the study area. Semi-structured interviews have been done with a sample size of 25 people and shed light on the perspectives on forests, reforestation and economical activities. The synthesis created from the two methods gives information about the possibilities to enforce reforestation in Tingana and the phase of forest transition in the area. The results show that forest cover has decreased around the surroundings of Tingana leaving the conservation area isolated from larger forest areas. Knowing that forest cover has also decreased inside the conservation area due to agricultural expansion it is certain that fragmentation harms biodiversity causing changes in local climate, which can have knock-on effects for farming and local livelihoods. Therefore reforestation is welcomed when it ensures both conservation and financial benefits and when carried out on locals’ terms. Regarding conservation and incomes the best option would be to plant native timber species together with fruit production species to create agroforestry systems. Economically the community should aim towards an economy that relies on ecotourism as it already practiced in the area. Reforestation could increase ecotourism, which then could in turn increase reforestation via revenues. Regarding forest transition it is likely that forest re-establishment will occur if reforestation along with ecotourism is implemented on long time scale.

Lifestyle factors, adiposity and cardiometabolic risk factors in South Asian women living in Scotland

South Asians migrating to the Western world have a 3 to 5-fold higher risk of developing type 2 diabetes and double the risk of cardiovascular disease (CVD) than the background population of White European descent, without exhibiting a proportional higher prevalence of conventional cardiometabolic risk factors. Notably, women of South Asian descent are more likely to be diagnosed with type 2 diabetes as they grow older compared with South Asian men and, in addition, they have lost the cardio-protective effects of being females. Despite South Asian women in Western countries being a high risk group for developing future type 2 diabetes and CVD, they have been largely overlooked. The aims of this thesis were to compare lifestyle factors, body composition and cardiometabolic risk factors in healthy South Asian and European women who reside in Scotland, to examine whether ethnicity modifies the associations between modifiable environmental factors and cardiometabolic risks and to assess whether vascular reactivity is altered by ethnicity or other conventional and novel CVD risks. I conducted a cross-sectional study and recruited 92 women of South Asian and 87 women of White European descent without diagnosed diabetes or CVD. Women on hormone replacement therapy or hormonal contraceptives were excluded too. Age and body mass index (BMI) did not differ between the two ethnic groups. Physical activity was assessed and with self-reported questionnaires and objectively with the use of accelerometers. Cardiorespiratory fitness was quantified with the predicted maximal oxygen uptake (VO2 max) during a submaximal test (Chester step test). Body composition was assessed with skinfolds measured at seven body sites, five body circumferences, measurement of abdominal subcutaneous (SAT) and visceral adipose tissue (VAT) with the use of magnetic resonance imaging (MRI) and liver fat with the use MR spectroscopy. Dietary density was assessed with food frequency questionnaires. Vascular response was assessed by measuring the response to acetylcholine and sodium nitroprusside with the use of Laser Doppler Imaging with Iontophoresis (LDI-ION) and the response to shear stress with the use of Peripheral Arterial Tonometry (EndoPAT). The South Asian women exhibited a metabolic profile consistent with the insulin resistant phenotype, characterised by greater levels of fasting insulin, lower levels of high density lipoprotein (HDL) and higher levels of triglycerides (TG) compared with their European counterparts. In addition, the South Asians had greater levels of glycated haemoglobin (HbA1c) for any given level of fasting glucose. The South Asian women engaged less time weekly with moderate to vigorous physical activity (MVPA) and had lower levels of cardiorespiratory fitness for any given level of physical activity than the women of White descent. In addition, they accumulated more fat centrally for any given BMI. Notably, the South Asians had equivalent SAT with the European women but greater VAT and hepatic fat for any given BMI. Dietary density did not differ among the groups. Increasing central adiposity had the largest effect on insulin resistance in both ethic groups compared with physical inactivity or decreased cardiorespiratory fitness. Interestingly, ethnicity modified the association between central adiposity and insulin resistance index with a similar increase in central adiposity having a substantially larger effect on insulin resistance index in the South Asian women than in the Europeans. I subsequently examined whether ethnic specific thresholds are required for lifestyle modifications and demonstrated that South Asian women need to engage with MVPA for around 195 min.week-1 in order to equate their cardiometabolic risk with that of the Europeans exercising 150 min.week-1. In addition, lower thresholds of abdominal adiposity and BMI should apply for the South Asians compared with the conventional thresholds. Although the South Asians displayed an adverse metabolic profile, vascular reactivity measured with both methods did not differ among the two groups. An additional finding was that menopausal women with hot flushing of both ethnic groups showed a paradoxical vascular profile with enhanced skin perfusion (measured with LDI-ION) but decreased reactive hyperaemia index (measured with EndoPAT) compared with asymptomatic menopausal women. The latter association was independent of conventional CVD risk factors. To conclude, South Asian women without overt disease who live in Scotland display an adverse metabolic profile with steeper associations between lifestyle risk factors and adverse cardiometabolic outcomes compared with their White counterparts. Further work in exploring ethnic specific thresholds in lifestyle interventions or in disease diagnosis is warranted.

A review of the South Carolina Transportation Infrastructure Bank

Members of the General Assembly asked the Legislative Audit Council to review the operations of the South Carolina Transportation Infrastructure Bank, a state agency that awards grants and loans to local and state agencies primarily for large transportation construction projects. The primary audit objectives were to review compliance with state law and policies regarding: The awarding of grants and loans for transportation construction projects ; The use of project revenues and whether funds dedicated to specific projects have been comingled with funds dedicated to other projects ;• Proper accounting and reporting procedures ; The process for repayment of revenue bonds ; Hiring of consultants, attorneys, and bond credit rating agencies ; Ethics.

Traditional practices of fermenting small rock oysters (Sacosstrea sp.) "Sisi"

The fermented product from small rock oyster (Sacosstrea sp.) locally known, 'Sisi' is an essential source of livelihood in Zumarraga, Samar. Key informant interviews, ocular observation and focus group discussion (FGD) were conducted to find out the traditional practices used in producing 'Sisi'. Salient findings showed that non-standardized processing of Sisi was practiced, thus limiting the revenues derived from this marginalized industry. Furthermore, 'Sisi' has high ash content with high microbial count which indicates that there are some colonies that grow in the mixture. Hence, there is a need to standardize the methods applied in producing fermented small rock oyster 'Sisi'.

Mining and Energy Boom, Dutch Disease and Informality in Colombia: a DSGE Approach

The paper develops a Dynamic Stochastic General Equilibrium (DSGE) model, which assesses the macroeconomic and labor market effects derived from simulating a positive shock to the stochastic component of the mining-energy sector productivity. Calibrating the model for the Colombian economy, this shock generates a whole increase in formal wages and a raise in tax revenues, expanding total consumption of the household members. These facts increase non-tradable goods prices relative to tradable goods prices, then real exchange rate decreases (appreciation) and occurs a displacement of productive resources from the tradable (manufacturing) sector to the non-tradable sector, followed by an increase in formal GDP and formal job gains. This situation makes the formal sector to absorb workers from the informal sector through the non-tradable formal subsector, which causes informal GDP to go down. As a consequence, in the net consumption falls for informal workers, which leads some members of the household not to offer their labor force in the informal sector but instead they prefer to keep unemployed. Therefore, the final result on the labor market is a decrease in the number of informal workers, of which a part are in the formal sector and the rest are unemployed.

An Exorbitant Privilege in the First Age of International Financial Integration

The exorbitant privilege literature analyzes the positive differential returns on net foreign assets enjoyed by the United States in the last quarter of the twentieth century as the issuer of the global reserve currency. In the first age of international financial integration (1870-1914), the global reserve currency of the period was the British pound sterling. Whether the United Kingdom enjoyed a similar privilege is analyzed with a new dataset, encompassing microdata on railroad and government financial securities. The use of microdata avoids the flaws that have plagued the US studies, particularly the use of incompatible aggregate variables. New measures of Britain’s net external position provide estimates on capital gains and dividend yields. As the issuer of the global reserve currency, Britain received average revenues of 13.4% of GDP from its international investment position. The country satisfied the necessary condition for the existence of an exorbitant privilege. Nonetheless, Britain’s case is slightly different from the American one. British external assets received higher returns than were paid on external liabilities for each class, but British invested mostly in securities with low profile of risk. The low return on its net external position meant that, for most of the time, Britain would not receive positive revenues from the rest of the world if it were a net debtor country, but this pattern changed after 1900. The finding supports the claim that, at least partially, exorbitant privilege is a general characteristic of the issuer of the global reserve currency and not unique to the late twentieth century US.

Proposta de modelo de avaliação do património intangível do concelho de Miranda do Douro

Na legislação atual os bens de domínio público do Património Histórico, Cultural e Ambiental devem ser contabilizados, no entanto, dadas as suas caraterísticas, existem dificuldades na sua avaliação, sobretudo quando se trata de bens que não foram construídos pelo homem, de que são exemplos os bens dominiais, como o espaço aéreo, os rios, o mar – Património Natural – ou os bens sem caraterísticas físicas – Património Cultural. Este trabalho pretende, como principal objetivo, propor uma metodologia de avaliação dos bens intangíveis, nomeadamente, os de cariz cultural e ambiental, porque são fatores que criam valor económico, contribuindo para o rendimento do município e, consequentemente, do país através das receitas de turismo geradas. Para tal, foram identificados os recursos intangíveis do concelho de Miranda do Douro com maior atratividade, recorrendo à aplicação de um inquérito por questionário aos seus visitantes. No sentido de dar resposta ao objetivo do estudo propôs-se uma metodologia de avaliação, tendo por base o valor económico acrescentado, mais conhecido por modelo Economic Value Added (EVA), pois é conhecido como o modelo que melhor avalia a criação de riqueza. Os resultados permitem concluir que são a Natureza e a Cultura os bens intangíveis que mais criam valor para o Município, resultado apurado através da aplicação de um inquérito por questionário aos visitantes de um evento de cariz cultural – A Feira de Gastronomia e Artesanato. Após a sua identificação, foi estimado o valor destes bens intangíveis, pelo método EVA, usando como proxies para o valor do capital investido, as despesas de investimento em cultura e para a rendibilidade do capital investido, as receitas da Hotelaria e da Restauração e das Atividades Recreativas.

Relações de cooperação em consórcios públicos de regiões metropolitanas: análises do CONDIAM/PB e consórcio grande Recife

With the disorganized decentralization occurred in Brazil after the 1988 Constitution, municipalities have risen to the level of federal entities. This phenomenon became known as "municipalism" also brought some negative effects such as low capacity financial, economic and political of these entities. In the face of this reality , the municipalities sought in models of collaborative features to address public policy issues ultrarregionais, one of these models are the Public Consortia. Characterized as the organization of all federal entities that aim to solve public policy implementation alone that they could not, or spend great resources for such. This reality of the municipalities have an aggravating factor when looking at the situation in Metropolitan Regions (MRs). This is because the RMs has a historical process of formation that does not encourage cooperation, since that were created top-down during the military regime. Furthermore, the metropolitan municipalities have significant power asymmetries, localist vision, rigidity earmarked revenues, different scenarios conurbation, difficulty standardization of concepts and others that contribute to the vision of low cooperation of these metropolitan areas. Thus, the problem of this work is in the presence of collaborative arrangements, such as the Public Consortia in metropolitan areas, which are seen as areas of low cooperation. To elucidate this research was used for analysis the cases of CONDIAM/PB and Consórcio Grande Recife/PE, because they are apparently antagonistic, but with some points of similarity. The cases has as foundation the Theory of Common Resources, which provides the possibility of collective action through the initiative of individuals. This theory has as its methodology for analyzing the picture IAD Framework, which proposes its analysis based on three axes: external variables, the arena of action and results. The nature of the method of this research was classified as exploratory and descriptive. For the stage of date analysis, was used the method of document analysis and content, Further than of separation of the cases according to theur especificities. At the end of the study, noted that the CONDIAM/PB was a strategy of municipal government of Joao Pessoa to attract funds from the Federal Government for the purpose of to build a landfill, and over the years the ideology of cooperation was left aside, the prevailing view localist municipalities. In the case of Consórcio Grande Recife/PE, members act with some degree of cooperation, especially the collaborative aspect of the region, however, still prevails with greater strength the power of the state of Pernambuco in the decisions and paths of the consortium. Thus, was conclude that the Public Consortia analyzed are an experience of collaborative arrangement, from the initiative of members, as the theory of common resources says, but has not actually signed as a practice of collective action to overcome the dilemmas faced by metropolitan areas

Health spending, illicit financial flows and tax incentives in Malawi

This analysis examines the gaps in health care financing in Malawi and how foregone taxes could fill these gaps. It begins with an assessment of the disease burden and government health expenditure. Then it analyses the tax revenues foregone by the government of Malawi by two main routes • Illicit financial flows (IFF) from the country • Tax incentives. We find that there are significant financing gaps in the health sector; for example, government expenditure is United States Dollars (USD) 177 million for 2013/2014 while projected donor contribution in 2013/2014 is USD 207 million and the total cost for the minimal health package is USD 535 million. Thus the funding gap between the government budget for health and the required spending to provide the minimal package for 2013/2014 is USD 358 million. On the other hand we estimate that almost USD 400million is lost through IFF and corporate utilization of tax incentives each year. The revenues foregone plus the current government health spending would be sufficient to cover the minimal public health package for all Malawians and would help tackle Malawi’s disease burden. Every effort must be made, including improving transparency and revising laws, to curtail IFF and moderate tax incentives.

Control de devolución de IVA a personas de la tercera edad

El presente trabajo de investigación lleva como título “CONTROL DE DEVOLUCIÓN DE IVA A PERSONAS DE LA TERCERA EDAD”, el cual realiza un análisis minucioso del proceso de devolución del Impuesto al Valor Agregado en la actualidad, y la manera en la que es factible mejorarlo. Lo que podemos observar en el desarrollo del presente trabajo de investigación, haciendo hincapié a como las personas de la Tercera Edad hacen uso de sus derechos, cual es el impacto que causa la devolución del IVA dentro de las Arcas Fiscales. El capítulo uno se enfoca principalmente a los aspectos generales de los Impuestos, como es: conceptos, elementos del impuesto, fines y efectos, clasificación y la trascendencia que ha tenido los impuestos desde la época colonial hasta la actualidad. El capítulo dos se orienta más a la entidad reguladora de los Impuestos en el Ecuador, el SRI, como es su misión, visión, facultades, objetivos, así como el detalle completo de la información necesaria acerca del Impuesto al Valor Agregado. En el capítulo tres encontraremos el análisis poblacional emitido por la INEC para el año 2015, dividido en sectores (Edades, Sexo, Provincia), el detalle completo del proceso de devolución de IVA para las personas de la Tercera Edad. Para concluir con el estudio, en el capítulo cuatro hacemos mención de las conclusiones y recomendaciones para el mejoramiento del proceso de devolución de IVA de las personas de la Tercera Edad.

A psicologia económica associada ao cumprimento fiscal em IVA

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais