Three applications of the marginal cost of public funds concept

This paper illustrates the use of the marginal cost of public funds concept in three contexts. First, we extend Parry’s (2003) analysis of the efficiency effects excise taxes in the U.K., primarily by incorporating the distortion caused by imperfect competition in the cigarette market and distinguishing between the MCFs for per unit and ad valorem taxes on cigarettes. Our computations show, contrary to the standard result in the literature, that the per unit tax on cigarettes has a slightly lower MCF than the ad valorem tax on cigarettes. Second, we calculate the MCF for a payroll tax in a labour market with involuntary unemployment, using the Shapiro and Stiglitz (1984) efficiency wage model as our framework. Our computations, based on Canadian labour market data, indicate that incorporating the distortion caused by involuntary unemployment raises the MCF by 25 to 50 percent. Third, we derive expressions for the distributionally-weighted MCFs for the exemption level and the marginal tax rate for a “flat tax”, such as the one that has been adopted by the province of Alberta. This allows us to develop a restricted, but tractable, version of the optimal income tax problem. Computations indicate that the optimal marginal tax rate may be quite high, even with relatively modest pro-poor distributional preferences.

Neww challenges in the luxury universe: an exploratory study of the concept of luxury experience in the Brazilian market from the perspective of brands and consumers: a case study of Pati Piva.

Luxury has evolved over the centuries; new challenges have created questions of appropriate strategies for brands. Experience and authenticity became important aspects in the field: consumers are enjoying more material comfort and there is a trend of a cultural shift for personal fulfillment and aspiration through experience. The biggest challenge for today's luxury marketers is to not only talk to the target, but to understand how the target is shifting, while not alienating consumers and damaging the brand´s image. Considering managers and consumers perspectives separately, it would be possible to conclude that their perceptions are congruent, as many studies have presented. However, if perspectives are put together and compared, different realities could emerge. This exploratory research is based on a case study that describes both perspectives of their perception on luxury experience, consumer behavior and consumption motivations, and luxury retailing. It was developed interviews with the brand owner and 10 brand´s consumers, and also indirect observations in the brands distribution formats. In the brand perspective, the case study has shown that luxury experience involves the construction of brand experience strategy based on products, multiple retail channels, consumer engagement, personal activity, exploration of five senses and other forms. In the consumer´s perspective, results revealed that brand consumers interviwed have different luxury experience perceptions and expectations; however, what is common is that service and quality must be maintained and they reflected the overall experience. Additionally, luxury retailing influences directly the consumer´s perception that must integrate multiple channels to fulfill personal demands. The research makes contributions for both actors - brand and consumer, in the sense that translates theoretical concepts of the experience itself and tries to clarify aspects that are still unknown and explored through the exploration of ways to detect the alignment between brand and consumer expectations of the experience.

Cementation of Prosthetic Restorations: From Conventional Cementation to Dental Bonding Concept

The cementation procedure of metal-free fixed partial dentures exhibits special characteristics about the porcelains and cementation agents, which turns the correct association between these materials necessary. Our purpose in this literature review was to point the main groups of cements associated to metal-free restoration and discuss about the advantages, disadvantages, and recommendations of each one. Our search was confined to the electronic databases PubMed and SciELO and to books about this matter. There are essentially 3 types of hard cement: conventional, resin, or a hybrid of the two. The metal-free restorations can be fixed with conventional or resin cements. The right choice of luting material is of vital importance to the longevity of dental restorative materials. Conventional cements are advantageous when good compressive straight, good film thickness, and water dissolution resistance are necessary. However, they need an ideal preparation, and they are not acid dissolution resistant. Conventional cements are indicated to porcelains that cannot be acid etched. Resin cements represent the choice to metal-free restoration cementation because they present better physical properties and aesthetic than conventional agents.

Toward a hierarchical concept of plant stress

A number of attempts have been made to obtain a clear definition of biological stress. However, in spite of the efforts, some controversies on the concept of plant stress remain. The current versions are centered either on the cause (stress factor) or on the effect (stress response) of environmental stress. The objective of this study was to contribute to the definition of stress, using a hierarchical approach. Thus, we have performed an analysis of the most usual stress concepts and tested the relevance of considering different observation scales in a study on plant response to water deficit. Seedlings of Eucalyptus grandis were grown in vitro at water potentials ranging from -0.16 to -0.6 MPa, and evaluated according to growth and biochemical parameters. Data were analyzed through principal component analysis (PCA), which pointed to a hierarchical organization in plant responses to environmental disturbances. Growth parameters (height and dry weight) are more sensitive to water deficit than biochemical ones (sugars, proline, and protein), suggesting that higher hierarchical levels were more sensitive to environmental constraints than lower hierarchical ones. We suggest that before considering an environmental fluctuation as stressful, it is necessary to take into account different levels of plant response, and that the evaluation of the effects of environmental disturbances on an organism depends on the observation scale being used. Hence, a more appropriate stress concept should consider the hierarchical organization of the biological systems, not only for a more adequate theoretical approach, but also for the improvement of practical studies on plants under stress.

Phytophthora parasitica transcriptome, a new concept in the understanding of the citrus gummosis

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

A SYSTEMIC CONCEPT OF THE GENE

The univocal correspondence between one gene and one polypeptide has been challenged by many examples of ambiguities. A rapidly expanding list of one-to-many or many-to-one correspondences includes: genomic rearrangements, alternative processing of transcripts, overlapping translation frames, RNA editing, alternative translation modes, and polyprotein cleavage.The genomic message requires interpretation through decoding by a sophisticated information retrieval system which should also carry some kind of information. The full meaning of the whole cell, as a unit, is emphasized.The gene is a combination of (one or more) nucleic acid (DNA or RNA) sequences, defined by the system (the whole cell, interacting with the environment, or the environment alone, in subcellular or pre-cellular systems), that gives origin to a product (RNA or polypeptide).

Preliminary study of a methodology based on the degree-days concept for predicting the phenological phases of crops

This work develops a methodology (using the degree-days concept and linear regression), to forecast the duration of phenological phases in crops. An experiment was conducted in the greenhouse with three cultivars of cowpea (Vigna unguiculata (C.) Walp.), cv. California-781, Tvx 5058-09C and IT 81D-1032. The methodology was based on the relative thermal efficiency rate, determined for each species or cv. The results show that the proposed methodology may be a good alternative in works involving crops, especially because it does not require the repetition of the experiments.

Insights into the concept of fish welfare

Fish welfare issues are predicated on understanding whether fish are sentient beings. Therefore, we analyzed the logic of the methodologies used for studying this attribute. We conclude that empirical science is unable to prove or to disprove that fish are sentient beings. Thus, we propose a combined ethical-scientific approach for considering fish as sentient beings. The most difficult ongoing question is to determine which conditions fish prefer. Approaches to assess fish preferences should be rigorously and cautiously employed. In light of these considerations, attempts to establish physiological standards for fish welfare are discouraged, and a preference-based definition of fish welfare is proposed.

Use of ideal protein concept for precision formulation of amino acid levels in fish-meal-free diets for juvenile Nile tilapia (Oreochromis niloticus L.)

This study was undertaken in a closed system with Nile tilapia (Oreochromis niloticus) to examine the effects of total replacement of fish meal (FM) by soybean meal. Nile tilapia fingerlings with an average weight of 5.34+/-0.08 g were hand-fed one of the five isoenergetic (approximate to13.5 MJ digestible energy kg(-1)) and isoproteic (approximate to31% of digestible protein) experimental diets to satiation, six times a day during 85 days in eight replicate fibreglass tanks (six fish per tank). The control diet containing FM was substituted by soybean meal, with and without essential amino acids (lysine, methionine and threonine) or dicalcium phosphate supplementation. The supplemental amino acids were added at levels to simulate the reference amino acid profile of Nile tilapia carcass protein, based on the ideal protein concept. The results showed that soybean meal diet supplemented only with dicalcium phosphate was inferior to the control diet with FM and soybean meal diets supplemented with dicalcium phosphate and essential amino acids. Multiple essential amino acids and dicalcium phosphate incorporation in soybean meal diets was associated with performance, whole-body composition and carcass yield equal to that of the fish fed with the control diet containing FM. These data suggest that a diet with all plant protein source, supplemented with essential amino acids, based on tissue amino acid profile, can totally replace FM in a diet for Nile tilapia, without adverse effects on the growth performance, carcass yield and composition.

All-on-four concept and immediate loading for simultaneous rehabilitation of the atrophic maxilla and mandible with conventional and zygomatic implants

We report the simultaneous rehabilitation of an edentulous patient with a hybrid (zygomatic and conventional implants) all-on-four implant-supported prosthesis for the maxilla and a standard (conventional implants) all-on-four implant-supported prosthesis for the mandible. The transfer impression was made with a multifunctional guide and the upper and lower prostheses were placed 24 h postoperatively. Clinical and radiographic examinations showed no infection or bony resorption 2 years later. Simultaneous maxillary and mandibular rehabilitation with all-on-four immediate loading is a viable, fast and effective option for edentulous patients. (C) 2009 Published by Elsevier Ltd on behalf of The British Association of Oral and Maxillofacial Surgeons.

Particle Competition and Cooperation in Networks for Semi-Supervised Learning with Concept Drift

Concept drift is a problem of increasing importance in machine learning and data mining. Data sets under analysis are no longer only static databases, but also data streams in which concepts and data distributions may not be stable over time. However, most learning algorithms produced so far are based on the assumption that data comes from a fixed distribution, so they are not suitable to handle concept drifts. Moreover, some concept drifts applications requires fast response, which means an algorithm must always be (re) trained with the latest available data. But the process of labeling data is usually expensive and/or time consuming when compared to unlabeled data acquisition, thus only a small fraction of the incoming data may be effectively labeled. Semi-supervised learning methods may help in this scenario, as they use both labeled and unlabeled data in the training process. However, most of them are also based on the assumption that the data is static. Therefore, semi-supervised learning with concept drifts is still an open challenge in machine learning. Recently, a particle competition and cooperation approach was used to realize graph-based semi-supervised learning from static data. In this paper, we extend that approach to handle data streams and concept drift. The result is a passive algorithm using a single classifier, which naturally adapts to concept changes, without any explicit drift detection mechanism. Its built-in mechanisms provide a natural way of learning from new data, gradually forgetting older knowledge as older labeled data items became less influent on the classification of newer data items. Some computer simulation are presented, showing the effectiveness of the proposed method.

Knowledge Representation and Orthophemism: A Reflection Aiming to a Concept

Characteristics of speech, especially figures of speech, are used by specific communities or domains, and, in this way, reflect their identities through their choice of vocabulary. This topic should be an object of study in the context of knowledge representation once it deals with different contexts of production of documents. This study aims to explore the dimensions of the concepts of euphemism, dysphemism, and orthophemism, focusing on the latter with the goal of extracting a concept which can be included in discussions about subject analysis and indexing. Euphemism is used as an alternative to a non-preferred expression or as an alternative to an offensive attribution-to avoid potential offense taken by the listener or by other persons, for instance, pass away. Dysphemism, on the other hand, is used by speakers to talk about people and things that frustrate and annoy them-their choice of language indicates disapproval and the topic is therefore denigrated, humiliated, or degraded, for instance, kick the bucket. While euphemism tries to make something sound better, dysphemism tries to make something sound worse. Orthophemism (Allan and Burridge 2006) is also used as an alternative to expressions, but it is a preferred, formal, and direct language of expression when representing an object or a situation, for instance, die. This paper suggests that the comprehension and use of such concepts could support the following issues: possible contributions from linguistics and terminology to subject analysis as demonstrated by Talamo et al. (1992); decrease of polysemy and ambiguity of terms used to represent certain topics of documents; and construction and evaluation of indexing languages. The concept of orthophemism can also serves to support associative relationships in the context of subject analysis, indexing, and even information retrieval related to more specific requests.

Establishment of the epithelial attachment and connective tissue adaptation to implants installed under the concept of "platform switching": a histologic study in minipigs

Aim: To validate the platform switching concept at oral implants with respect to the preservation of the alveolar crestal bone levels in an animal model. Material & methods: Five minipigs received three implants each with a 0.25mm implant/ abutment mismatch and were placed flush (T(0)), 1 mm below (T(1)) and 1 mm above (T(+1)) the alveolar bony crest, and as a control, one conventionally restored implant placed at the bone level. The implants were randomly inserted flapless into the mandible. Four months after implant insertion, the animals were sacrificed, and undecalcified block sections were obtained and used for histological analyses. Results: The mean values for peri- implant bone resorption were 1.09 +/- 0.59mm (Control), 0.51 (+/- 0.27 mm, T(0)), 0.50 (+/- 0.46 mm, T(1)) and 1.30 (+/- 0.21 mm, T (+1)), respectively. Statistically significant differences (P< 0.05) were found among the test (T(0), T(-1)) and the control sites. Control implants presented an average biologic width length of 3.20mm (+/- 0.33), with a connective tissue adaptation compartment of 1.29mm (+/- 0.53) and an epithelial attachment of 1.91 mm (+/- 0.71). T(0), T(1) and T(+1) implants presented with a mean biologic width of 1.97mm (+/- 1.20), 2.70 mm (+/- 1.36) and 2.84mm (+/- 0.90), respectively, with a connective tissue adaptation compartment of 1.21mm (+/- 0.97), 1.21 mm (+/- 0.65) and 1.50 mm (+/- 0.70) and an epithelial attachment of 0.84 mm (+/- 0.93), 1.66 mm (+/- 0.88) and 1.35 mm (+/- 0.44), respectively. Differences between the configurations were mainly associated with the length of the epithelial attachment. The epithelial attachment was significantly longer in the C sites than in T(0) (P = 0.014). However, no other differences between configurations were detected. Conclusion: If the implants are positioned at the level of the alveolar bony crest, the platform switching concept may have a minor impact on the length of the epithelial attachment (0.84 vs. 1.91 mm), while the connective tissue adaptation compartment remains relatively unaffected. Moreover, platform switching resulted in less resorption of the alveolar crest (0.58 mm).