La lucha contra los paraísos fiscales: realidad o apariencia

[ES]La globalización y el libre movimiento de los capitales han facilitado el funcionamiento de los paraísos fiscales. Estos territorios de baja o nula tributación se caracterizan por ofrecer ventajas fiscales y legales a sus usuarios, así como por la posibilidad de ocultar la titularidad de las transacciones realizadas. Los grandes patrimonios y las multinacionales los utilizan para evadir impuestos, los gobiernos para esconder los fondos provenientes de la corrupción y las asociaciones criminales para camuflar el dinero proveniente de actividades ilícitas. Son varios los autores que defienden la existencia de estos territorios como medio para el aumento de la competitividad, pero lo cierto es que reducen la recaudación fiscal, crean inestabilidad en el sistema financiero internacional y hacen vulnerables a las democracias. En los últimos años se ha intensificado la lucha contra los paraísos fiscales, pero la implantación de las medidas no está teniendo la eficacia esperada.

Regional and seasonal patterns of epipelagic fish assemblages from the central California Current

The coastal Pacific Ocean off northern and central California encompasses the strongest seasonal upwelling zone in the California Current ecosystem. Headlands and bays here generate complex circulation features and confer unusual oceanographic complexity. We sampled the coastal epipelagic fish community of this region with a surface trawl in the summer and fall of 2000–05 to assess patterns of spatial and temporal community structure. Fifty-three species of fish were captured in 218 hauls at 34 fixed stations, with clupeiform species dominating. To examine spatial patterns, samples were grouped by location relative to a prominent headland at Point Reyes and the resulting two regions, north coast and Gulf of the Farallones, were plotted by using nonmetric multidimensional scaling. Seasonal and interannual patterns were also examined, and representative species were identified for each distinct community. Seven oceanographic variables measured concurrently with trawling were plotted by principal components analysis and tested for correlation with biotic patterns. We found significant differences in community structure by region, year, and season, but no interaction among main effects. Significant differences in oceanographic conditions mirrored the biotic patterns, and a match between biotic and hydrographic structure was detected. Dissimilarity between assemblages was mostly the result of differences in abundance and frequency of occurrence of about twelve common species. Community patterns were best described by a subset of hydrographic variables, including water depth, distance from shore, and any one of several correlated variables associated with upwelling intensity. Rather than discrete communities with clear borders and distinct member species, we found gradients in community structure and identified stations with similar fish communities by region and by proximity to features such as the San Francisco Bay.

Aspects of quality control of wind profiler measurements in complex topography

It is well known in the scientific community that some remote sensing instruments assume that sample volumes present homogeneous conditions within a defined meteorological profile. At complex topographic sites and under extreme meteorological conditions, this assumption may be fallible depending on the site, and it is more likely to fail in the lower layers of the atmosphere. This piece of work tests the homogeneity of the wind field over a boundary layer wind profiler radar located in complex terrain on the coast under different meteorological conditions. The results reveal the qualitative importance of being aware of deviations in this homogeneity assumption and evaluate its effect on the final product. Patterns of behavior in data have been identified in order to simplify the analysis of the complex signal registered. The quality information obtained from the homogeneity study under different meteorological conditions provides useful indicators for the best alternatives the system can offer to build wind profiles. Finally, the results are also to be considered in order to integrate them in a quality algorithm implemented at the product level.

Regulação financeira sistêmica no Brasil: desafios e propostas de aprimoramento institucional

A presente dissertação versa sobre o estudo da regulação financeira sistêmica brasileira e está dividida em quatro capítulos. No primeiro capítulo, descreve-se a essência das atividades financeiras e narra-se a trajetória histórica que deu ensejo à criação de Bancos Centrais e o surgimento da regulação bancária no mundo. Em seguida, discorre-se sobre o processo de expansão do sistema financeiro e sua internacionalização face à globalização financeira dos mercados. Após a exposição de razões políticas, comportamentais, econômicas e técnicas consideradas determinantes para a consumação da última crise financeira mundial (caso subprime), demonstra-se que uma regulação financeira sistêmica adequada constitui um processo complexo, dinâmico e contínuo de gestão pública com vistas a evitar ou atenuar os efeitos de crises sistêmicas. Nesse sentido, são expostos os motivos por que o Brasil enfrentou bem tal crise, através da apresentação da evolução dos processos regulatórios domésticos nos últimos anos. No segundo capítulo, utilizado o marco político-filosófico de John Rawls, sustenta-se a ideia de que a estabilidade financeira sustentável ao longo do tempo é uma questão de justiça básica que deve influenciar o desenho político-institucional em sociedades democráticas constitucionais. Nesse sentido, afirma-se a possibilidade de geração de um consenso sobreposto, segundo o ideal de razão pública, quanto à necessidade de estabelecimento de instituições, relativamente descoladas dos ciclos político-eleitorais e dotadas de especialização técnica, responsáveis pelo planejamento e acompanhamento público e transparente da sustentabilidade da execução da política monetária e da regulação financeira sistêmica propriamente dita no longo prazo. Adicionalmente, em razão da globalização financeira dos mercados, discorre-se sobre os limites e possibilidades do ideal de razão pública nos organismos financeiros internacionais (redes globais de governo), instituídos para definir padrões de regulação financeira sistêmica, e são feitos comentários acerca da existência de um Direito Administrativo Global. No terceiro capítulo, defende-se a ideia de razão prática regulatória como a diretriz adequada de atuação sustentável do Estado na economia com foco em resultados, a fim de estimular o progresso nos processos regulatórios, mediante o uso do better regulation como paradigma de análise de custos e benefícios. Após, expõe-se a noção de juridicidade administrativa como a mais compatível com a Constituição, além de defender-se a legitimidade democrática e o poder normativo das agências reguladoras financeiras. Por fim, com fundamento nas características do desenho institucional da estrutura regulatória brasileira, são formuladas propostas de aprimoramento institucional. No último capítulo, são feitos comentários sobre as vantagens, limites e riscos de judicialização dos processos regulatórios financeiros em democracias constitucionais, o que motiva a construção de parâmetros institucionais e materiais de atuação judicial, posteriormente analisados em precedentes importantes julgados no Brasil nos últimos anos.

"They Come, They Fish, and They Go:” EC Fisheries Agreements with Cape Verde and São Tomé e Príncipe

Fisheries agreements with the European Community (EC) are an important component of the fisheries sector in Cape Verde and São Tomé e Príncipe, constituting today a key source of income for the respective fisheries administration. In spite of this, and of the fact that these agreements have been renewed several times over the past decades, challenges remain in domains such as control and communication of fishing activities, follow-up of financial counterparts, and integration of European fleets’ operations with the Cape Verdean and Santomean economies. This paper analyzes the EC fisheries agreements with Cape Verde and São Tomé e Príncipe in terms of those domains, considering both the contents of the agreements and their practical implementation. The fisheries sector in each of these countries is reviewed, as are some of the fundamentals and criticisms of EC fisheries agreements. It is argued that the agreements with Cape Verde and São Tomé e Príncipe will not live up to the stated objectives of sustainability and responsibility in fisheries until improvements are made to the control of EC vessels, the follow-up of funds paid by the EC, and the size and diversity of benefits accruing to the fisheries and related sectors in the two countries

Direito do proprietário do imóvel versus direito do terceiro de boa-fé: princípios e critérios que devem orientar a correta aplicação do artigo 1.247, parágrafo único, do código civil

O presente estudo procura estabelecer critérios para orientar as decisões sobre conflitos surgidos entre os verdadeiros proprietários de imóveis e terceiros de boa-fé. A partir da evolução do conceito de propriedade, do individualismo liberal da era moderna ao feixe de direitos, deveres e poderes jurídicos de uma relação jurídica complexa nos dias atuais, destaca-se a importância do registro de imóveis e da publicidade que lhe é inerente para a segurança das transações imobiliárias e a proteção de interesses individuais e coletivos. Considerando a prevalência dos valores existenciais sobre os patrimoniais e tendo por referência o princípio supremo da dignidade da pessoa humana, são sugeridos, como critérios de ponderação, a posse e a função social da propriedade, a boa-fé, a usucapião e a teoria da aparência. Examina-se, assim, a possibilidade de flexibilizar a norma que faculta ao proprietário o direito de reivindicar o imóvel independentemente da boa-fé do terceiro adquirente, se o registro for cancelado, discutindo-se ainda as soluções encontradas pela doutrina e pela jurisprudência para o problema proposto.

LES and hybrid LES/RANS simulations for conjugate heat transfer over a matrix of cubes

Large Eddy Simulation (LES) and a novel k -l based hybrid LES/RANS approach have been applied to simulate a conjugate heat transfer problem involving flow over a matrix of surface mounted cubes. In order to assess the capability and reliability of the newly developed k -l based hybrid LES/RANS, numerical results are compared with new LES and existing RANS results. Comparisons include mean velocity profiles, Reynolds stresses and conjugate heat transfer. As well as for hybrid LES/RANS validation purposes, the LES results are used to gain insights into the complex flow physics and heat transfer mechanisms. Numerical simulations show that the hybrid LES/RANS approach is effective. Mean and instantaneous fluid temperatures adjacent to the cube surface are found to strongly correlate with flow structure. Although the LES captures more mean velocity field complexities, broadly time averaged wake temperature fields are found similar for the LES and hybrid LES/RANS. Copyright © 2005 by the American Institute of Aeronautics and Astronautics, Inc. All rights reserved.

Synchronization in climate dynamics and other extended systems

Synchronization is now well established as representing coherent behaviour between two or more otherwise autonomous nonlinear systems subject to some degree of coupling. Such behaviour has mainly been studied to date, however, in relatively low-dimensional discrete systems or networks. But the possibility of similar kinds of behaviour in continuous or extended spatiotemporal systems has many potential practical implications, especially in various areas of geophysics. We review here a range of cyclically varying phenomena within the Earth's climate system for which there may be some evidence or indication of the possibility of synchronized behaviour, albeit perhaps imperfect or highly intermittent. The exploitation of this approach is still at a relatively early stage within climate science and dynamics, in which the climate system is regarded as a hierarchy of many coupled sub-systems with complex nonlinear feedbacks and forcings. The possibility of synchronization between climate oscillations (global or local) and a predictable external forcing raises important questions of how models of such phenomena can be validated and verified, since the resulting response may be relatively insensitive to the details of the model being synchronized. The use of laboratory analogues may therefore have an important role to play in the study of natural systems that can only be observed and for which controlled experiments are impossible. We go on to demonstrate that synchronization can be observed in the laboratory, even in weakly coupled fluid dynamical systems that may serve as direct analogues of the behaviour of major components of the Earth's climate system. The potential implications and observability of these effects in the long-term climate variability of the Earth is further discussed. © 2010 Springer-Verlag Berlin Heidelberg.

Modelling information requirements in complex engineering services

Services based around complex engineering equipment and systems provide substantial challenges in both the long-term management of the equipment and the need for guaranteed delivery of the related service. One of the challenges for an organisation providing these services is the management of the information that is required to design, deliver and subsequently assess the success of the service. To assist in this process this paper develops a model for capturing, organising and assessing information requirements for these Complex Engineering Services in which information required to support key decisions in the life cycle of the service is identified. The model – referred to as The 12-Box Model for Service Information Requirements – is embedded in a three-phase procedure for providing an assessment of information requirements of a service contract which also provides insight into the capabilities of available information systems in supporting the contract. An illustrative example examining service information in an aircraft availability contract is used to demonstrate the use of the 12-Box Model and associated assessment procedure.

Fabrication of high-aspect-ratio polymer microstructures and hierarchical textures using carbon nanotube composite master molds

Scalable and cost effective patterning of polymer structures and their surface textures is essential to engineer material properties such as liquid wetting and dry adhesion, and to design artificial biological interfaces. Further, fabrication of high-aspect-ratio microstructures often requires controlled deep-etching methods or high-intensity exposure. We demonstrate that carbon nanotube (CNT) composites can be used as master molds for fabrication of high-aspect-ratio polymer microstructures having anisotropic nanoscale textures. The master molds are made by growth of vertically aligned CNT patterns, capillary densification of the CNTs using organic solvents, and capillary-driven infiltration of the CNT structures with SU-8. The composite master structures are then replicated in SU-8 using standard PDMS transfer molding methods. By this process, we fabricated a library of replicas including vertical micro-pillars, honeycomb lattices with sub-micron wall thickness and aspect ratios exceeding 50:1, and microwells with sloped sidewalls. This process enables batch manufacturing of polymer features that capture complex nanoscale shapes and textures, while requiring only optical lithography and conventional thermal processing. © 2011 The Royal Society of Chemistry.

Pneumatic and hydraulic microactuators: A review

The development of MEMS actuators is rapidly evolving and continuously new progress in terms of efficiency, power and force output is reported. Pneumatic and hydraulic are an interesting class of microactuators that are easily overlooked. Despite the 20 years of research, and hundreds of publications on this topic, these actuators are only popular in microfluidic systems. In other MEMS applications, pneumatic and hydraulic actuators are rare in comparison with electrostatic, thermal or piezo-electric actuators. However, several studies have shown that hydraulic and pneumatic actuators deliver among the highest force and power densities at microscale. It is believed that this asset is particularly important in modern industrial and medical microsystems, and therefore, pneumatic and hydraulic actuators could start playing an increasingly important role. This paper shows an in-depth overview of the developments in this field ranging from the classic inflatable membrane actuators to more complex piston-cylinder and drag-based microdevices. © 2010 IOP Publishing Ltd.

Differential encoding of losses and gains in the human striatum.

Studies on human monetary prediction and decision making emphasize the role of the striatum in encoding prediction errors for financial reward. However, less is known about how the brain encodes financial loss. Using Pavlovian conditioning of visual cues to outcomes that simultaneously incorporate the chance of financial reward and loss, we show that striatal activation reflects positively signed prediction errors for both. Furthermore, we show functional segregation within the striatum, with more anterior regions showing relative selectivity for rewards and more posterior regions for losses. These findings mirror the anteroposterior valence-specific gradient reported in rodents and endorse the role of the striatum in aversive motivational learning about financial losses, illustrating functional and anatomical consistencies with primary aversive outcomes such as pain.

Single camera pose estimation using Bayesian filtering and Kinect motion priors

Traditional approaches to upper body pose estimation using monocular vision rely on complex body models and a large variety of geometric constraints. We argue that this is not ideal and somewhat inelegant as it results in large processing burdens, and instead attempt to incorporate these constraints through priors obtained directly from training data. A prior distribution covering the probability of a human pose occurring is used to incorporate likely human poses. This distribution is obtained offline, by fitting a Gaussian mixture model to a large dataset of recorded human body poses, tracked using a Kinect sensor. We combine this prior information with a random walk transition model to obtain an upper body model, suitable for use within a recursive Bayesian filtering framework. Our model can be viewed as a mixture of discrete Ornstein-Uhlenbeck processes, in that states behave as random walks, but drift towards a set of typically observed poses. This model is combined with measurements of the human head and hand positions, using recursive Bayesian estimation to incorporate temporal information. Measurements are obtained using face detection and a simple skin colour hand detector, trained using the detected face. The suggested model is designed with analytical tractability in mind and we show that the pose tracking can be Rao-Blackwellised using the mixture Kalman filter, allowing for computational efficiency while still incorporating bio-mechanical properties of the upper body. In addition, the use of the proposed upper body model allows reliable three-dimensional pose estimates to be obtained indirectly for a number of joints that are often difficult to detect using traditional object recognition strategies. Comparisons with Kinect sensor results and the state of the art in 2D pose estimation highlight the efficacy of the proposed approach.

AI in locomotion: Challenges and perspectives of underactuated robots

This article discusses the issues of adaptive autonomous navigation as a challenge of artificial intelligence. We argue that, in order to enhance the dexterity and adaptivity in robot navigation, we need to take into account the decentralized mechanisms which exploit physical system-environment interactions. In this paper, by introducing a few underactuated locomotion systems, we explain (1) how mechanical body structures are related to motor control in locomotion behavior, (2) how a simple computational control process can generate complex locomotion behavior, and (3) how a motor control architecture can exploit the body dynamics through a learning process. Based on the case studies, we discuss the challenges and perspectives toward a new framework of adaptive robot control. © Springer-Verlag Berlin Heidelberg 2007.

Presence of estrogenic activity from emission of fossil fuel combustion as detected by a recombinant yeast bioassay

Estrogenic activities of emission samples generated by fossil fuel combustion were investigated with human estrogen receptor (ER) recombinant yeast bioassay. The results showed that there were weak but clear estrogenic activities in combustion emissions of fossil fuels including coal, petroleum, and diesel. The estrogenic relative potency (RP) of fossil fuel combustion was the highest in petroleum-fired car, followed by coal-fired stove, diesel-fired agrimotor, coal-fired electric power station. On the other hand, the estrogenic relative inductive efficiency (RIE) was the highest in coal-fired stove and coal-fired electric power station, followed by petroleum-fired car and diesel-fired agrimotor. The estrogenic activities in the sub-fractions from chromatographic separation of emitted materials were also determined. The results indicated that different chemical fractions in these complex systems have different estrogenic potencies. The GC/MS analysis of the emission showed that there were many aromatic carbonyls, big molecular alcohol, PAHs and derivatives, and substituted phenolic compounds and derivatives which have been reported as environmental estrogens. The existence of estrogenic substances in fossil fuel combustion demands further investigation of their potential adverse effects on human and on the ecosystem. The magnitude of pollution due to global usage of fossil fuels makes it imperative to understand the issue of fossil fuel-derived endocrine activities and the associated health risks, particularly the aggregated risks stemmed from exposure to toxicants of multiple sources. (C) 2003 Elsevier Science Ltd. All rights reserved.