RP97-43 Tax Planning When Buying or Selling a Farm

If you're like most farmers, one of your key goals is to maximize after-tax earnings. The more money left over after you've paid your farm bills land your taxes, the more you and your family will have to spend. You can increase thos enet earnings in sveral ways: by increasing production, by decreasing cost of supplies oer by finding a way to get more for your produce. But there's another way to increase your after-tax earnings. One that many farmers oculd afford to spen dmore time on: decreasing taxes. The key to avoiding unnecessary taxes is tax planning. This publication will help you do just that: plan for the future.

I conti del Resto del mondo e la Bilancia dei pagamenti

Lucidi oer il primo modulo, versione 2006-2007

Identifizierung einer Mutation im Exon 2 des C1q-B-Ketten-Gens als Ursache eines hereditären C1q-Defekts mit Ausbildung einer SLE-ähnlichen Symptomatik

Komplementdefizienzen gehen mit einer erhöhten Infektionsanfälligkeit gegenüber bestimmten Krankheitserregern in den ersten Lebensjahren (MBL-Defizienz) und darüber hinaus (C1q- und anderen Komplementdefizienten) einher. Dies unterstreicht die Rolle des Komplementsystems als effektiver Abwehrmechanismus in der Übergangsphase zwischen Verlust des „mütterlichen Nestschutzes“ und Ausreifung der eigenen „erworbenen“ Immunität. Das Auftreten von Autoimmunerkrankungen wie dem SLE-ähnlichen Syndrom bei Defizienzen des Klassischen Weges beleuchten zusätzliche Funktionen des Komplementsystems während der Ausreifung der erworbenen Immunität und als wesentlicher Effektor in der Erkennung apoptotischer Zellen und deren Eliminierung aus dem System.rnHereditäre C1q-Defizienzen gehen mit einer hohen Wahrscheinlichkeit mit einem SLE-ähnlichen Syndrom einher. Sie stellen unter den Defizienzen des Komplementsystems eines Seltenheit dar, ihr klinisches „Gesicht“ ist umso eindrucksvoller. Sie sind von der funktionellen C1q-Defizienz im Rahmen eines erhöhten „turnover“ und in der Folge einer C1q-Autoantokörperbildung abzugrenzen. Ursächlich ist ihnen eine Mutation in einem der drei C1q-Gene, die auf dem Chromosom 1 lokalisiert sind. Homozygote Mutationsträger können den Defekt nicht ausgleichen und zeigen eine C1q-Defizienz mit Verlust der gesamthämolytischen Aktivität CH50. Häufungen treten bei Nachkommen von Geschwister- und Verwandtschaftsehen auf.rnrnIn dieser Arbeit wird der Fall einer Patientin mit einem schweren, frühkindlich einsetzenden, SLE-ähnlichen Syndrom aufgearbeitet. Als Ursache für eine Erkrankung konnte ein hereditärer C1q-Defekt, ohne immunologischem Nachweis eines C1q oer LMQ-C1q, identifiziert werden. Da sich keine der vorab beschriebenen Mutatonsmuster bei der Patientin detektieren ließ, erfolgte die Sequenzierung aller drei C1q-Gene. Dadurch ließ sich ein neues Mutationsmuster darstellen.rnrnDie in dieser Arbeit vorgestellte Mutation unterscheidet sich von den bislang beschriebenen Mutationen dadurch, dass es sich nicht um eine Punktmutation, sonder um eine Deletion von 29 Basen (c283_311) im Exon 2 des C1q-B-Ketten-Gens mit einhergehendem Rasterschub und vorzeitigem Stop-Codon (pMet95TrpfsX8) handelt. Durch die Analyse der Eltern und Geschwister der betroffenen Patientin konnte der Vererbungsweg dargestellt werden. Zudem gelang es die Mutation im Rahmen einer Pränataldiagnostik bei einem „ungeborenen“ Geschwisterkind auszuschließen.rn

Differential influence of arterial blood glucose on cerebral metabolism following severe traumatic brain injury

INTRODUCTION: Maintaining arterial blood glucose within tight limits is beneficial in critically ill patients. Upper and lower limits of detrimental blood glucose levels must be determined. METHODS: In 69 patients with severe traumatic brain injury (TBI), cerebral metabolism was monitored by assessing changes in arterial and jugular venous blood at normocarbia (partial arterial pressure of carbon dioxide (paCO2) 4.4 to 5.6 kPa), normoxia (partial arterial pressure of oxygen (paO2) 9 to 20 kPa), stable haematocrit (27 to 36%), brain temperature 35 to 38 degrees C, and cerebral perfusion pressure (CPP) 70 to 90 mmHg. This resulted in a total of 43,896 values for glucose uptake, lactate release, oxygen extraction ratio (OER), carbon dioxide (CO2) and bicarbonate (HCO3) production, jugular venous oxygen saturation (SjvO2), oxygen-glucose index (OGI), lactate-glucose index (LGI) and lactate-oxygen index (LOI). Arterial blood glucose concentration-dependent influence was determined retrospectively by assessing changes in these parameters within pre-defined blood glucose clusters, ranging from less than 4 to more than 9 mmol/l. RESULTS: Arterial blood glucose significantly influenced signs of cerebral metabolism reflected by increased cerebral glucose uptake, decreased cerebral lactate production, reduced oxygen consumption, negative LGI and decreased cerebral CO2/HCO3 production at arterial blood glucose levels above 6 to 7 mmol/l compared with lower arterial blood glucose concentrations. At blood glucose levels more than 8 mmol/l signs of increased anaerobic glycolysis (OGI less than 6) supervened. CONCLUSIONS: Maintaining arterial blood glucose levels between 6 and 8 mmol/l appears superior compared with lower and higher blood glucose concentrations in terms of stabilised cerebral metabolism. It appears that arterial blood glucose values below 6 and above 8 mmol/l should be avoided. Prospective analysis is required to determine the optimal arterial blood glucose target in patients suffering from severe TBI.

Molecular regulatory mechanisms and embryonic tissue specification in sea urchin development

To understand how a eukaryote achieves differential transcription of genes in precise spatial patterns, the molecular details of tissue specific expression of the Strongylocentrotus purpuratus Spec2a gene were investigated by functional studies of the cis-regulatory components in the upstream enhancer. Regional activation of Spec2a in the aboral ectoderm is conferred by a combination of activators and repressors. The positive regulators include previously identified SpOtx and a trans-regulatory factor binding at the CCAAT site in the Spec2a enhancer. The nuclear protein binding to the CCAAT box was determined to be the heterotrimeric CCAAT binding factor (SpCBF). SpCBF also mediates general activation in the ectoderm. The negative regulators consist of an oral ectoderm repressor (OER), an endoderm repressor (ENR), and an S. Purpuratus goosecoid homologue (SpGsc). OER functions to prevent expression in the oral ectoderm, while ENR is required to repress endoderm expression. SpGsc antagonizes the SpOtx function by competing for binding at SpOtx target genes in oral ectoderm, where it functions as an active repressor. Thus, SpOtx and SpGsc perform collectively to establish and maintain the oral-aboral axis. Finally, purification of ENR and OER proteins from sea urchin blastula stage nuclear extracts was performed using site-specific DNA-affmity chromatography. ^

Producción de recursos educativos abiertos con componentes sociales y semánticos basados con técnicas de ingeniería del conocimiento

Los Recursos Educativos Abiertos (REA) y los Cursos Educativos Abiertos (OCW) son utilizados como apoyo para los procesos de enseñanza aprendizaje; el carácter de abierto de estos recursos contribuye a la difusión de conocimiento y facilita el acceso a la información. Existe una gran cantidad de universidades e instituciones de educación superior que se han unido al movimiento abierto, poniendo a disposición los OCW que sus docentes realizan para los estudiantes formales, sin embargo se ha detectado que no existe un proceso estándar en la producción de OCW ya que cada universidad lo realiza con modelos propios de acuerdo a las normativas institucionales. Por lo cual en este trabajo de tesis doctoral se propone un modelo de producción de REA y OCW, denominado REACS que contempla el uso de un modelo de diseño instruccional que permite realizar un proceso sistemático de actividades que contribuyen al aprendizaje; además de la utilización de herramientas sociales y herramientas semánticas que aportan al trabajo colaborativo e identificación de los recursos por su significado, lo cual aporta a la inteligencia colectiva. REACS fue comparado con procesos de producción similares de las universidades relevantes del movimiento OCW, además de ser implementado en un caso de estudio con tres fases en la creación de OCW para una institución de educación superior. Con esta validación se pudo comprobar que REACS aportaba a incrementar el número de estudiantes que aprueban un curso y disminuye el tiempo de producción y publicación de un OCW. ABSTRACT Open Educational Resources (OER) and Open Course Ware (OCW) are used as support for teaching and learning processes; the open characteristic of these resources contributes to the diffusion of knowledge and facilitates the access to information. There are an important number of universities and institutions of higher education have joined to the open movement, making available the OCW´s for formal students. However, it has been found that there is not a standard process for the production of OCW and each university develop these with their own models according to their institutional regulations. Therefore, this doctoral thesis proposes REACS, a production model of OER and OCW that contemplates the use of an instructional design model that allows a systematic process of activities that contribute to learning. REACS includes the use of social tools and semantic tools that provide collaborative and identification of resources based in their meaning, contributing with the collective intelligence. REACS was compared with similar production processes belonging to relevant universities in the OCW movement. Additionally OCW were produced using REACS in a study case developed in three stages. With these validations, it was found that REACS contributed to increasing the student approved ratio and the OCW production and publication times were reduced.

Pt- and Ru-Doped SnO2–Sb Anodes with High Stability in Alkaline Medium

Different Pt- and Ru-doped Ti/SnO2–Sb electrodes were synthesized by thermal decomposition. The effect of the gradual substitution of Sb by Ru in the nominal composition on the physicochemical and electrochemical properties were evaluated. The electrochemical stability of the electrodes was estimated from accelerated tests at 0.5 A cm–2 in 1 M NaOH. Both as-synthesized and deactivated electrodes were thoroughly characterized by scanning electron microscopy (SEM), energy-dispersive X-ray microanalysis (EDX), transmission electron microscopy (TEM), X-ray photoelectron spectroscopy (XPS) and X-ray diffraction analysis (XRD). The incorporation of a small amount (about 3 at. %) of both Pt and Ru into the SnO2–Sb electrodes produced a 400-times increase in their service life in alkaline medium, with no remarkable change in the electrocatalysis of the oxygen evolution reaction (OER). It is concluded that the deactivation of the electrodes is promoted by alkaline dissolution of metal species and coating detachment at high potentials. The introduction of Pt has a coating compacting effect, and Ru(IV), at low amounts until 9.75 at. %, replaces the Sn(IV) cations in the rutile-like SnO2 structure to form a solid solution that strongly increases the stability of the electrodes. The observed Ru segregation and decreased stability for larger Ru contents (x > 9.75 at. %), together with the selective dissolution of Ru after deactivation, suggest that the formation of a homogeneous (RuδSn1−δ)O2 single-phase is crucial for the stabilization of these electrodes.

Test of the User Experience on two Open Educational - Questionnaire

Test of the User Experience on two Open Educational Resources websites: OER4All and OER Commons. The questionnaire consists of pairs of contrasting attributes that may apply to the website. The gradations between the opposites are represented by numbers from -3 to 3 from very bad to extremely good opinion about the issue. The value 0 shows a neutral opinion.

MOOCs, Open educational resources and social networking: bridging the gap between informal and formal learning

MOOCs and open educational resources (OER) provide a wealth of learning opportunities for people around the globe, many of whom have no access to formal higher education. OER are often difficult to locate and are accessed on their own without support from or dialogue with subject experts and peers. This paper looks at whether it is possible to develop effective learning communities around OER and whether these communities can emerge spontaneously and in a self-organised way without moderation. It examines the complex interplay between formal and informal learning, and examines whether MOOCs are the answer to providing effective interaction and dialogue for those wishing to study at university level for free on the Internet.

Notebook of John Allen, 1772

Paper-covered notebook containing handwritten poems and verse by Harvard graduate John Allen. Some of the poems refer to Allen’s illnesses in October 1772. The notebook also contains a short list titled “The Gentleman that I wrote diplomas for," with a list of sixteen individuals who received degrees from Harvard. The inside cover includes the inscription: “John Allen – November 4, 1772. Poetic Composition.” “Dr. T. C. Gilman” is stamped on cover.

Deutsches Balladenbuch.

Mode of access: Internet.

COMUNICAÇÃO E COMPARTILHAMENTO DE CONTEÚDO: O USO DE RECURSOS EDUCACIONAIS ABERTOS POR DOCENTES DA UMESP

No âmbito do Direito à Comunicação, dos Direitos Humanos e da discussão a respeito dos Direitos Autorais sobre obras principalmente literárias e científicas, este trabalho tem como principal objetivo o desenvolvimento e aplicação de uma pesquisa de campo de caráter exploratório. Ele busca estabelecer um mapeamento do uso das práticas de produção e compartilhamento de conteúdo aberto por parte do corpo docente da UMESP, por meio do uso de licenciamento livre do tipo Commons e seguindo os preceitos apregoados pelo movimento dos Recursos Educacionais Abertos (REA). Portanto, o método estatístico utilizado foi o de amostragem probabilística aleatória simples utilizando-se de questionário com perguntas fechadas, possibilitando a elaboração de uma base de dados consistente que foi explorada no intuito de confirmar a hipótese inicialmente formulada, além de contemplar outras inferências não menos interessantes. A principal conclusão apresentada é que, mesmo que não seja de conhecimento da maioria do corpo docente da UMESP sobre o compartilhamento de conteúdo sob licenciamento livre e nem tampouco sobre o movimento REA, não existem restrições significativas quanto à adesão a tais práticas.

Education in Computer Science and the Role of the Teacher in the Environment of Open Educational Resources

Report published in the Proceedings of the National Conference on "Education in the Information Society", Plovdiv, May, 2013

A Theory of Natural Addiction

Economic theories of rational addiction aim to describe consumer behavior in the presence of habit-forming goods. We provide a biological foundation for this body of work by formally specifying conditions under which it is optimal to form a habit. We demonstrate the empirical validity of our thesis with an in-depth review and synthesis of the biomedical literature concerning the action of opiates in the mammalian brain and their eects on behavior. Our results lend credence to many of the unconventional behavioral assumptions employed by theories of rational addiction, including adjacent complementarity and the importance of cues, attention, and self-control in determining the behavior of addicts. We oer evidence for the special case of the opiates that "harmful" addiction is the manifestation of a mismatch between behavioral algorithms encoded in the human genome and the expanded menu of choices faced by consumers in the modern world.

Open onderwijs, twee geloven op één kussen: een humanitaire en een utilitaire visie op openheid in het onderwijs

Afscheidsrede: Openheid in het onderwijs kent vele verschijningsvormen. In deze rede beperk ik me tot het vergelijken van de openheid van open universiteiten met die van grootscha- lige open online cursussen, beter bekend als MOOC’s. MOOC’s zijn de meeste recente en meest in het oog springende loot aan de boom van openheid in het onderwijs. Na enkele definities van openheid in het onderwijs de revue te laten passeren, bespreek ik kort de ongeveer 40-jarige geschiedenis van openheid zoals open universiteiten die hebben vorm gegeven en de ongeveer 5-jarige geschiedenis van MOOC’s. Dat leidt tot het inzicht dat beide vormen van openheid gestoeld zijn op geheel verschillende uitgangspunten. Waar open universiteiten gebouwd zijn op het fundamentele, door de overheid gegarandeerde recht op onderwijs, komen MOOC’s voort uit marktden- ken; waar open universiteiten aansluiten bij een humanitair waardesysteem, omarmen MOOC’s een utilitair waardesysteem. Hoewel voor beide opvattingen ruimte is en misschien wel moet zijn, huldigen sommigen de opvatting dat MOOC’s ons vigerende onderwijs onvermijdelijk overbodig zal maken. In mijn rede bestrijd ik die opvatting en zal ik ook kort schetsen welke rol onze eigen Open Universiteit in die discussie zou moeten nemen.